As an employer, Smart has certain documentation obligations. We rely on your help in this regard: Please keep record of your home office, sick leave and vacation days in our "HKU" lists.


Who has to document home office days?

Employees who work from home can receive a statutory home office allowance. For this, the home office days must be documented.

The allowance, which is exempt from wage tax and social security contributions, is 3.- Euro per home office day (up to a maximum of 100 home office days per year).

Please note: In order for the lump sum to be paid out, the lists must be sent in on time before the end of the year or before the end of the employment!


Who has to document sick leave and vacation days?

All employed User*s must continuously record their sick leave and vacation days and send them in regularly, but no later than the end of the year or end of employment.

Please note: Sick leave must be reported to Smart as soon as possible for insurance reasons! An informal email is sufficient for this purpose.


Where to document this?

Here you can download the Excel list as a template.



  1. Download the Excel list and save it on your PC.
  2. Fill in the following fields:
    • Name
    • Start of employment (for permanent or multi-year employment, please enter 01.01.2022 here)
    • End of employment (for permanent or multi-year employment, please enter 31.12.2022 here)

  3. Enter home office days, sick days and/or vacations for the respective date using abbreviations:
  • H for home office
  • K for sick leave
  • U for vacation

Please note: Public holidays and Sundays are marked in red and cannot be documented as home office or vacation days!

4. When everything is filled in, save and send it to Smart as Excel file. Done!


If you have any questions, please contact the Smart Coop Austria team or the office.

Thank you for your help!