Implementing Remote Work for Employees Based in Poland

Remote work in Poland is no longer an informal arrangement. As of 2023, the Polish Labour Code explicitly regulates how remote work must be implemented, documented, and compensated. For international companies, this means you cannot simply allow a Polish employee to work from home without meeting specific statutory obligations. Failure to formalise these arrangements can lead to disputes regarding utility reimbursements and workplace safety liability.

Our Employer of Record (EOR) service integrates these legal requirements into the standard employment workflow, ensuring your remote team is fully compliant from day one.

Establishing a remote work agreement

Remote work must be based on a clear agreement between the employer and the employee. This can be established at the start of employment or introduced later. To remain compliant, the following must be defined:

Work Location. The specific place of work (usually the employee’s home) must be agreed upon. The employee cannot change this location without notifying the employer.
Communication Protocols. You must define how presence is confirmed (e.g., logging into a specific system) and how instructions are delivered.
Equipment and Maintenance. The employer is responsible for providing the necessary tools (laptop, monitor, etc.) and covering the costs of their installation and maintenance.

Mandatory cost reimbursement

Under Polish law, employers are required to cover the costs incurred by the employee while working remotely. This is most commonly handled via a monthly tax-free lump sum (Ryczałt).

While the law does not set a fixed minimum, the amount must be reasonable and cover:

Electricity consumption for work equipment.
Internet access services.
Consumables and maintenance of tools.

Most market-leading companies in Poland set this between 50 PLN and 100 PLN per month. We handle the calculation and disbursement of these payments as a standard part of our payroll service.

Health and safety for remote workers

Remote work does not exempt you from Occupational Health and Safety (BHP) responsibilities. However, the requirements are adjusted for the home office environment.

Risk Assessment. You must provide a universal occupational risk assessment for remote roles.
Employee Declaration. The employee must sign a statement confirming that their home workstation meets ergonomic and safety standards.
Accident Procedures. If an accident occurs during working hours at the home office, the employer is still responsible for the investigation and reporting process.

Types of remote work in Poland

The Labour Code distinguishes between different modes of working away from the office:

Work Type	Description	Obligations
Full Remote	100% of work performed from home.	Full reimbursement and BHP declarations required.
Hybrid	A mix of office and home-based work.	Defined schedule and proportional reimbursement.
Occasional	Up to 24 days per calendar year.	No mandatory cost reimbursement or formal BHP assessment.

Streamlining remote hires with an EOR

Implementing a compliant remote work policy from abroad is complex. By partnering with us, you benefit from:

Pre-drafted Policies. We provide the necessary internal regulations (Regulamin Pracy Zdalnej) required by the Labour Code.
Compliant Payroll. We ensure that remote work allowances are paid tax-free according to ZUS and tax office guidelines.
Hardware Logistics. We can assist with the legal transfer and insurance of company equipment provided to the employee.

Are you looking to hire a remote specialist in Poland? We can have your compliant remote work agreement ready for signature within 24 hours.