It is important that all questions concerning work equipment, liability and costs are clearly defined before starting teleworking. As a general rule, the employer is responsible for providing, installing and maintaining the equipment necessary for regular telework unless the teleworker uses their own equipment. In these latter circumstances, however, the employer needs to ensure that the teleworker's equipment does not give rise to additional security vulnerabilities for failing to comply with the same data protection and security standards to be found on standard issue equipment used and maintained by the employer.
Written into the contract of employment should be terms which state that if teleworking is performed on a regular basis, the employer compensates or covers the costs directly caused by the work, in particular those relating to communication.
In all cases, the employer must provide the teleworker with an appropriate technical support facility. The employer has the liability regarding costs for loss and damage to the equipment and data used by the teleworker.
For the employee's part, the teleworker must take good care of the equipment provided to them and under the terms of the company's email policy must not collect or distribute illegal material via the Internet.