Since March 2020 until today, due to the Covid-19 pandemic, an unprecedented amount of work has been done from home (working from home). According to estimates, around 30% of the people employed in Switzerland performed this type of work during the lockdown. Certain industries still adhere to working from home to this day. Moreover, with the tightening of the relaxed measures, many employees are once again returning to working from home. With a view to Swiss labor law, the following is a brief concise overview of "Expenses" and how the employer should handle its employees in the working from home situation.