On June 14, 2021, the Department of Labour issued a statement by means of ruling No. 1653/019, in which it states the employer’s obligation to train the worker on the main safety and health measures that must be taken into account when performing teleworking tasks, and the possibility that companies may hire technical training organizations (OTEC) for such training. Specifically, this statement indicates the following:
1. According to the Department of Labour, Article 152 quater N of the Labor Code requires the employer to train the employee, prior to the beginning of the work under the telecommuting or teleworking modality, about the main safety and health measures that must be taken into account during the performance of their work, which may be carried out through the insurance administrator of Law No. 16.744 to which the employee is affiliated or directly. In the latter case, it is authorized to hire external entities and the training must comply with the provisions of the regulations issued in accordance with paragraph 1 of Article 152 quater M of the Labor Code.
2. For its part, the Department of Labour points out that the determination of whether this type of training can be framed within the objectives of Law No. 19,518 and, consequently, whether it qualifies for access to tax benefits by companies, is a private matter of the National Training and Employment Service, and the Department of Labour does not have the competence to issue a statement in this regard.