General remote work rules – employers’ duties and responsibilities and employees’ rights

From this article, you will learn:

• What are the types of remote work and who can apply for remote work?
• What is the limit on the number of days of occasional remote work?
• What are the duties and responsibilities of employers who hire remote workers?

The COVID-19 pandemic and numerous restrictions imposed as its result made such forms of employment as remote work and hybrid work increasingly more popular among employers and employees alike. However, with the increase in the popularity of remote work, it turned out that the then existing Polish provisions of law concerning the performance and length of remote work were not sufficient for the standardisation of various in-company regulations. New provisions and necessary amendments to the Polish Labour Code were introduced in 2023. What are the differences between the new remote work rules and the then existing regulations concerning the so-called "teleworking"?

The amendment to the Polish Labour Code changed a lot in this respect – first of all, the generic scope of remote work is broader than the previous notion of teleworking. In the case of remote work, it is not necessary to perform work at home on a regular basis (thus, the hybrid working model is allowed), and it is not required that employees report on work performance, in particular via means of electronic communication. 

The new regulations made remote work possible either using means of direct distance communication or without them, e.g. by taking the form of analysis of documents. What are the most important issues regarding the Polish regulations governing remote work?

Remote work agreement and remote work instruction

The provisions of the Polish Labour Code designate two possibilities of performing remote work: as an agreement between the parties or on the basis of an employer's instruction. In the former case, the new regulations stipulate that the parties may enter into an agreement either when they conclude the employment contract or in the course of the employment (e.g. with an amendment to the employment contract).

In certain circumstances, an employee may be assigned to perform remote work on the basis of a unilateral employer's instruction. Nevertheless, remote work on the basis of the employer's instruction is only allowed when the employee, directly before being given the instruction, makes a statement (in paper or electronic form) in which he or she ensures that his or her housing and technical conditions are appropriate to carry out remote work. 

Furthermore, the Labour Code provides for certain persons who can apply for remote work, and the employer cannot refuse to grant such application (unless it is not possible due to the organisation or type of work). It applies to:

• parents of disabled children (also parents of children over the age of 18),
• pregnant employees,
• employee raising children under the age of 4, 
• employees taking care of his or her close family member or another person living in the same household with a disability status or serious disability status.

Changes in the Labour Code within the scope of occasional remote work

The amended Labour Code provides for performing work on an occasional basis. Within the framework of the occasional remote work regime, an employee can apply for the so-called "home office" work in up to 24 days a year. 

Place of remote work

As a general rule, the place of performing remote work is the employee's place of residence or a different place designated by the employee. 

The place of the employee's remote work is not imposed by the employer, but the place of remote work designated by the employee must be approved by the employer. Work performed outside of the workplace establishment, but at a place specified in the employment contract or imposed on the employee does not constitute remote work. 

Rules of remote work: What should the in-company regulations contain?

Remote work rules should be formulated in arrangements between the employer and the trade union or set out in written regulations. In the absence of such arrangements, the employer sets out remote work rules in a remote work agreement and remote work instruction, as appropriate. 

What should remote work arrangements or remote work regulations contain?

In the arrangements between the employer and remote workers, the following elements should be included:

• information on which groups of employees can perform remote work;
• rules on covering the costs of remote work;
• rules on determining the monetary equivalent/lump-sum allowance; 
• rules on the communication between the employer and remote worker (including methods of verification of the employee’s attendance);
• rules on checking the performance of remote work;
• rules on OHS inspection;
• rules on checking compliance with the principles of security and protection of information;
• rules on the installation, inventory, maintenance, and updating of software and the service of working tools provided to the employee.

Organisation of remote work

The employer is obliged to provide the employee with necessary working materials and tools, and also: 

• to have the working tools installed, serviced, and maintained (or to cover associated costs); 
• to cover the electricity and telecommunications costs necessary to perform remote work (the so-called equivalent); and 
• to cover other costs provided for in the arrangements with the trade union, remote work regulations, or agreement with the employee. 

In lieu of covering the costs or paying out the equivalent, the employer may pay the remote worker a lump-sum allowance corresponding to the anticipated costs incurred by the employee in performing remote work. 

The Labour Code explicitly states that the provision of working materials and tools, coverage of remote work costs, and payment of a monetary equivalent or lump-sum allowance are benefits which do not constitute income subject to personal income tax. Therefore, no PIT is paid on such benefits.

Importantly, the regulations concerning the obligation to provide the employee with working materials and tools as well as the reimbursement of remote work costs (equivalent, lump-sum allowance) do not apply to occasional remote work.  

Remote and hybrid work and non-discrimination

Similarly to the previously applicable provisions on teleworking, Polish lawmaker has established the principle of non-discrimination of remote workers and of employees who have refused to work in that manner. In addition, the provisions prohibiting isolation of remote workers have been copied – such employees must have guaranteed access to the workplace establishment and contact with other employees.