With the Government having made amendments to the Special Economic Zones (SEZs) rules, all employees of IT/ITeS units in SEZs will now be allowed 100 per cent work from home (WFH) till 31 December, 2023.
However, the units allowing their staff to work from home or any location outside the SEZ, will have to inform the respective development commissioners of the zones and will also have to keep operating from the premises as mentioned in their letter of approval.
The facility can also be granted to employees who are travelling, or are temporarily injured or unwell, or are working offsite.
Additionally, such units will have to ensure that the export revenue of goods manufactured or services offered are accounted for. Such employees may be provided with the necessary equipment to facilitate work-from-home, including laptops or desktops for which duty-free movement will be allowed.
While it will not be necessary for such units to submit a list of employees who are being granted the flexibility to work from home or outside the SEZ, the units will have to internally maintain a record of such employees. This database or record will have to be produced for examination whenever the development commissioner demands.
Work from home was, earlier, allowed for not more than a year in the units at SEZs. The facility could be granted only to up to 50 per cent of the total workforce.