Remote work in Poland is no longer a temporary arrangement inherited from the pandemic. Since 7 April 2023, it has been formally regulated in the Polish Labour Code, and three years on, the rules, employer obligations and market practice around reimbursement have settled into a clear pattern.
For foreign-owned businesses operating in Poland, the regulatory detail matters. Getting the paperwork, cost reimbursement or cross-border social security wrong can trigger employee disputes, inspections by the National Labour Inspectorate (PIP), and in some cases permanent establishment risk for the foreign parent company. Leinonen Poland summarises below what the framework looks like in 2026 and where foreign employers most often run into trouble.
The Legal Framework for Remote Work in Poland
Remote work is governed by Articles 67²² to 67³⁴ of the Polish Labour Code, introduced by the Act of 1 December 2022. The earlier pandemic-era framework and the separate institution of telework have both been repealed.
Under the current rules, remote work is defined as work performed wholly or partly at a location chosen by the employee and agreed with the employer, using means of remote communication. The Labour Code recognises three distinct forms:
| Form | How it is agreed | Key characteristics |
|---|---|---|
| Full or hybrid remote work | Agreement between employer and employee, either at hiring or during employment. | Full formal framework applies: internal regulations, risk assessment, reimbursement of costs, right to inspection. |
| Remote work by employer instruction | One-sided decision by the employer, allowed only in specific statutory situations such as force majeure. | Requires a prior written or electronic statement from the employee confirming suitable housing and technical conditions. |
| Remote work by employer instruction | On the employee’s written or electronic request, up to 24 days per calendar year. | Reimbursement rules and most formal obligations do not apply. The employer may refuse outside protected groups. |
How Remote Work Is Introduced in a Company
If the employer plans to make remote work available on a recurring basis, the Labour Code requires a formal document setting out the rules. Depending on the company structure, this takes one of the following forms:
- An agreement with the trade union, if one operates at the company.
- Internal remote work regulations (regulamin pracy zdalnej) adopted after consultation with employee representatives, if there is no trade union.
- A direct remote work agreement with the individual employee, if neither a union nor regulations are in place.
Before an employee can start working remotely, they must submit a written or electronic statement confirming suitable housing and technical conditions, and confirming that they have read the employer’s remote work rules, the occupational risk assessment and the personal data protection procedures.
Groups Who Can Insist on Remote Work
For certain employees, the employer cannot refuse a remote work request unless the type of work genuinely makes it impossible. These protected groups include pregnant employees, parents raising a child up to the age of four, employees caring for a close family member with a disability certificate, and parents of children with a disability certificate or an opinion on the need for early developmental support. Refusing remote work to an employee in one of these groups without documented organisational justification is a common source of labour disputes.
Reimbursement of Remote Work Costs
The Labour Code places three obligations on the employer with respect to fully or partially remote employees: to provide or compensate for work tools and materials, to cover installation, service and maintenance, and to cover electricity and telecommunications costs. These obligations do not apply to occasional remote work (the 24-day regime).
Employers can discharge them either by paying an equivalent (reimbursement of documented actual costs) or by paying a lump sum (a fixed monthly amount set in advance). In practice, most employers choose the lump sum. Both forms are exempt from personal income tax (PIT) and from social security contributions (ZUS), provided the amount is reasonable and reflects genuinely expected costs.
Three years of market practice, together with guidance from tax advisors, have produced a settled range in 2026:
| Component | Employer obligation | Typical market range (2026) |
|---|---|---|
| Work tools and equipment | Provide company equipment, or pay an equivalent if the employee uses their own. | PLN 50 to 150 per month where employee equipment is used. |
| Electricity and internet | Mandatory reimbursement, as equivalent or lump sum. | PLN 30 to 90 per month for full-time remote work. |
If the amount is clearly inflated, the tax authorities may treat the excess as additional taxable employee income, so the calculation should be supported by a short justification document. In hybrid arrangements, the lump sum should be proportionally reduced to reflect the actual number of remote working days.
Occupational Health, Safety and Personal Data
General OHS rules apply to remote work, but with practical adjustments. The employer remains responsible for preparing an occupational risk assessment (which can cover groups of similar roles), providing OHS training electronically, defining personal data protection procedures, and obtaining the employee’s written or electronic acknowledgement. The employee is responsible for the ergonomic setup of their own workstation and for following the employer’s data protection rules.
Article 67²⁸ of the Labour Code allows the employer to inspect the remote workplace for health and safety, information security or data protection purposes. Inspections must be agreed with the employee in advance, carried out during working hours, and conducted in a way that does not violate the privacy of the employee or household members.
Cross-Border Remote Work: What Foreign Employers Should Watch
The area that has generated the most questions from our international clients in 2026 is cross-border remote work, where three separate regimes apply in parallel: labour law, social security, and tax.
Under EU Regulation 883/2004, an employee who performs 25% or more of their work from their country of residence would normally switch to that country’s social security system. To address this, an EU Framework Agreement on cross-border telework has been in force since 1 July 2023. Poland is a signatory. The Agreement allows employer and employee to opt in to continued social security coverage in the employer’s country, provided telework from the country of residence is less than 50% of total working time and both states have signed. Applying the Agreement requires a formal A1 certificate from ZUS.
For foreign parent companies, the higher-stakes issue is permanent establishment. If an employee based in Poland habitually concludes contracts, leads Polish sales activity, or performs core business functions from Polish territory, the foreign employer may be deemed to have a taxable presence in Poland, with Polish corporate income tax obligations on the attributable profits. The risk is greater for commercial and managerial roles than for back-office functions.
Practical Checklist for Foreign Employers
The practical minimum an employer operating remote work in Poland should have in place is:
- Written remote work regulations, or a signed individual remote work agreement.
- A documented lump sum or equivalent calculation with a short justification of the amount.
- An occupational risk assessment with employee acknowledgements on file.
- Remote-specific personal data protection procedures and training records.
- A defined process for requesting, granting and refusing remote work, in line with the protected groups rules.
- For any employee working from outside Poland, a case-by-case review of social security (A1 certificate where relevant), tax residency and permanent establishment risk.
How Leinonen Poland Can Help
Leinonen Poland supports foreign-owned companies and international employers in setting up and operating remote work arrangements that are both commercially practical and fully compliant with Polish law. Our accounting and payroll specialists regularly assist clients with drafting remote work regulations, calibrating reimbursement lump sums, handling cross-border A1 applications with ZUS, and assessing permanent establishment risk.
If you are setting up remote work in Poland, reviewing an existing arrangement or hiring Polish staff remotely from abroad, contact Leinonen Poland for a structured review.
