Since the Labour Code amendment in 2023, remote work has its own chapter in Polish employment law. Employers who use remote work permanently or regularly must meet specific formal requirements – failure to do so can result in findings by PIP.
Legal basis – agreement or policy
The rules for remote work must be set out either in an agreement with the company trade union (or employee representatives) or – if no agreement is reached – in a policy issued by the employer. The absence of these documents for regular remote work is a significant breach.
Reimbursement or flat-rate allowance for equipment and utilities
The employer is obliged to reimburse the employee for costs associated with using private equipment (computer, phone) and utilities (internet, electricity). This can take the form of reimbursement calculated on the basis of actual costs or a flat-rate allowance set out in the policy or agreement. These amounts are exempt from ZUS contributions and PIT income tax if they are justified.
BHP health and safety in remote work
The employer remains responsible for safe and hygienic working conditions even when the employee works from home. Before starting remote work, the employee should submit a declaration that their workspace meets BHP requirements. The employer may carry out a check of the remote workstation – under the procedure and terms set out in the policy.
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Working-time records and remote work
The obligation to keep working-time records does not disappear with remote work. The employer must record working hours, overtime and absences – in the same way as for office-based work. Missing or inaccurate records are a common finding in PIP inspections.
Occasional remote work
A separate category is occasional remote work – up to 24 days per calendar year, at the employee's request. Not all requirements applicable to permanent remote work apply to occasional remote work: for example, it is not necessary to set out rules in a policy or pay a utilities allowance.
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I help companies that have moved to remote or hybrid work formalise this area – from preparing a policy or agreement, through setting flat-rate allowance amounts, to checking documentation for compliance with current employment law.