Remote work in Poland is regulated by the Labour Code. Since 7 April 2023, employers must put remote work on a formal footing, cover the employee’s costs and meet health and safety duties, even when the employee works from home full-time.
For international companies, you cannot simply let a Polish employee work from home. This guide covers what the law requires and how to set it up correctly.
Key facts
- Written rulesRemote work needs an agreement or internal regulations covering costs, equipment and communication
- Costs coveredEmployers pay for equipment, electricity and internet, often as a monthly lump sum
- Tax-freeThe lump sum is free of income tax and social security contributions
- 24 daysOccasional remote work per year, on the employee’s request, with no cost reimbursement
- Priority groupsSome employees, such as parents of children under 4, have a right to remote work on request
- Health and safetyRisk assessment and a signed employee declaration before remote work starts
Types of remote work
| Type | What it means | Employer obligations |
|---|---|---|
| Full remote | All work is done from a place agreed with the employer, usually the employee’s home | Written rules, cost reimbursement, equipment, health and safety |
| Hybrid | Part of the work is done remotely, part in the office | As above, with costs covered in proportion to remote days |
| Occasional | Up to 24 days per calendar year, at the employee’s request | No cost reimbursement. The employer cannot order it |
Setting up remote work
Remote work can be agreed when the employee is hired or later during employment. In exceptional situations, such as an emergency or when the office cannot be used, the employer can instruct an employee to work remotely if the employee confirms they have suitable conditions at home.
The rules are set out in internal remote work regulations (regulamin pracy zdalnej), an agreement with the trade union, or the individual agreement with the employee. They must cover:
- Place of work. The address where the employee works. They cannot change it without the employer’s agreement.
- Communication. How the employee confirms availability and receives instructions.
- Equipment. What the employer provides, such as a laptop and monitor, and who is responsible for installation and maintenance.
- Costs. How the employee’s costs are reimbursed, usually through a lump sum.
- Checks. How the employer checks remote work, health and safety and data security, respecting the employee’s privacy.
If remote work was agreed during employment, either side can request a return to office-based work. The parties then agree a return date, no later than 30 days from the request.
Employees with a right to remote work
The employer must agree to a request for remote work from certain employees, unless the type of work or the way it is organised makes remote work impossible. This applies to:
- pregnant employees,
- parents of a child under 4,
- parents of a child with a disability certificate, and
- employees caring for a family member with a disability.
A refusal must be given in writing or electronically, with the reason, within 7 working days of the request.
Covering the employee’s costs
For full and hybrid remote work, the employer must:
- provide the equipment and materials needed for the job,
- pay for the installation, servicing and maintenance of that equipment,
- cover the cost of electricity and internet used for work, and
- provide technical support and training.
Instead of reimbursing each cost, most employers pay a monthly lump sum (ryczałt), or an equivalent (ekwiwalent) when the employee uses their own equipment. The amount should reflect the expected costs, such as the equipment’s energy use and typical internet prices, and the calculation should be documented. Many employers set it between PLN 50 and PLN 100 a month for full remote work.
Health and safety
Remote work does not remove the employer’s health and safety (BHP) duties, but they are adapted to the home office.
- Risk assessment. The employer prepares an occupational risk assessment, which can be a general assessment for remote roles, and information on safe working at home.
- Employee declaration. Before starting remote work, the employee confirms in writing that their workstation meets safety and ergonomic standards.
- Accidents. An accident at the home office during working time is investigated and reported by the employer in the same way as an accident at the office.
- Excluded work. Some work cannot be done remotely, such as particularly dangerous work or work with hazardous substances.
Working from outside Poland
Remote work rules assume the employee works from an agreed place in Poland. If an employee wants to work from another country, even for a few weeks, it can affect social security, income tax and the employer’s obligations abroad.
Agree any work from abroad in writing in advance. Within the EU, an A1 certificate confirms which country’s social security applies. We check the rules before each request.
How EasyEOR helps
Remote work regulations
We provide remote work regulations and agreements that meet the Labour Code.Tax-free allowances
We calculate the lump sum, document the method and pay it tax-free through payroll.Health and safety paperwork
Risk assessments, safety information and employee declarations, ready before the first day.Equipment
We help with the handover, insurance and return of company equipment.Frequently asked questions
Can we hire someone in Poland as fully remote from day one?
Yes. Remote work can be agreed in the employment contract at the start, together with the cost and equipment rules.
Is there a minimum lump sum?
No. The law does not set an amount, but it must reasonably reflect the employee’s actual costs. Keep a record of how you calculated it.
Can we require a remote employee to come to the office?
For occasional meetings or training, yes, if the rules allow for it. A permanent return depends on how remote work was agreed. If it was agreed at hiring, changing it requires the employee’s agreement or a formal change to the contract.
Can an employee work from another country?
Only with the employer’s agreement. Working abroad can change which country’s social security and tax rules apply, so check before approving it.
Hiring a remote specialist in Poland?
We can have a compliant remote work agreement ready for signature within 24 hours, as part of our Employer of Record service.
Based on the Polish Labour Code, Articles 67¹⁸ to 67³⁴, in force since 7 April 2023. This guide is general information and not legal or tax advice.
