The aim of this paper is to clarify the employer's obligation to pay the costs incurred by employees in performing work outside the employer's workplace. Especially recently (in connection with the covid-19 disease), with more frequent use of this method of work, there have been opinions that the employer does not have this obligation for some types of costs, or that he does not have it in a situation if the employee himself requests to perform work outside the workplace.
Whether these views are correct will be discussed in the following text.