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Making use of the internet has become one of the normal tools at most workplaces. It is often the case that a company network can be accessed via the internet from an external access point, be it a café or an airport. This results in new possibilities of flexibilisation of work and naturally alleviation for business trips.
However, surfing on the internet at work introduces pending questions. An employer can tolerate private use as is the case with telephone calls and emails. But he can prohibit it via the company agreement or contract of employment. Monitoring the observance of this guideline is allowed whereby the employee's private sphere must be considered. Software that can make such monitoring possible can only be used if the employee organisation agrees to this. Detailed log files about the activities of individual users are not permitted. The employer may only store data that is technically necessary to ensure the smooth running of the company's network. If the prohibition of the private use of the internet is violated, the employer can issue a warning or even a termination. Apart from in cases, in which an employee is suspected of committing a crime, a warning usually precedes a termination.
If the use of the internet is not regulated, connivance can be derived if making private telephone calls is allowed. If there is an express prohibition, any kind of private use of the internet represents a breach of duty in relation to the contract of employment. Depending on the severity of the breach of privileges, like downloading a large number of pornographic files, an employee can be dismissed without notice.
If private surfing on the internet is allowed at work, in fiscal terms, it is strictly speaking a pecuniary advantage. Above all, for reasons of ascertainability, it is tax-free in relation to income tax and wage taxes. If the computer is placed at the employee's disposal for private use in return for money, this process underlies the value added tax duty.
Copyright: Angela Bauer