With the entry into force new regulations about remote work, the current (temporary) basis of remote work,  so-called “covid law”, will be repealed. This means that from April 7th 2023, the only basis for remote work will be the Labor Code.

Performing remote work can be possible if the type of work allows it and the employee has competences, technical and business capabilities , as well as facilities to perform such work.

Remote work can be performed full-time (completely outside the employer’s seat) or partially – both at the employer’s seat and outside it (for example, 2 days at the employer’s seat and 3 days at the employee’s home).

The basic form of remote work is based on an agreement between the employer and the employee.

Remote work:

  • Is performed away from the permanent work place
  • The employer has the option to indicate the place
  • Can be indicated by the employer
  • Can be requested by the employee

Procedures, documents

In case of remote work, the Employer prepares:

  • a policy (regulations) or an annex to the policy (regulations) of remote work for all employees, and the employee confirms, that he/she has read the policy and has sufficient premises and accommodation for remote work.
  • a remote work agreement, where the employee confirms that he/she has read the policy and has    sufficient premises and accommodation for remote work (In the case of Trade Unions also an agreement).

The employee submits a statement in paper or electronic form:

  • that he/she has the necessary premises and technical conditions to perform remote work (personal data protection, occupational health and HSE, remote work place, ergonomic requirements)
  • or that he/she has read the regulations or signing  the agreement is a confirmation at the same time, that he/she meets the requirements of remote work.

In the case of remote work, documents must be in writing and may be submitted in paper or electronic form.

Employer’s Responsibilities

The employer provides the employee, who performs remote work:

  • materials and work tools, including technical equipment necessary to perform remote work;
  • installation, service, maintenance of work tools, including technical devices, necessary to perform remote work or cover the necessary costs to perform remote work;
  • training and technical assistance necessary to perform this work.

Remote work place

The work may be performed full or partially at the place indicated by the employee, at the employee’s residence address and in the event of a change, agreed each time with the employer, by means of remote  communication. The best way to enter the employee’s residence address is to “according to personal files”. The above action will allow you not to annex the employment contract every time the employee moves.

Reimbursement – remote work

The employer covers the costs of electricity, Internet services, in connection with the Employee’s remote work in the form of a lump sum. For ease of use, the average cost assumption as  below.

Electricity: the cost for 1 hour is 30gr. In the case of an eight-hour working day, it is PLN 2.4 per day, which is about 50,00 PLN cost reimbursement.

Internet services, the assumption of the monthly cost of the subscription is PLN 80-100 and the daily cost is PLN 2.66-3.33, and  taking into account the use for 8 hours a day, the cost return should be PLN 0.88 – PLN 1.11 per day and for assumption of 21 days = the maximum return is 23.31PLN.

Lump sums are free of tax and social security contribution

Remote work inspection at the employee’s home

Employer is allowed to audit the compliance with the information security and protection requirements, including personal data protection procedures at the place of work, as well as health and safety rules.

The new regulations authorize the employer to carry out inspections of the employee at the place where he/she performs remote work.

The provisions of the new Labor Code (Art. 6728) clearly regulate the rights of the employer and employee in the field of remote work control.

  • The inspection is carried out in consultation with the employee at the place of remote work during the employee’s working hours.
  • The employer adjusts the manner of carrying out the inspections to the place where remote work is performed and its type.
  • Performing controlling activities may not violate the privacy of the employee performing remote work and other people, or hinder the use of home rooms in a manner consistent with their intended use

Personal data protection – remote work

For the purposes of remote work, the employer defines personal data protection procedures and, if necessary, instructs and trains in this regard.


  • The employer develops occupational risk. The employer may prepare a common occupational risk assessment for individual groups of remote work. Occupational risk may be developed by the Employer but must be confirmed by the Health and Safety Inspector
  • The employer conducts the job training
  • The employer conducts initial training in the field of occupational health and safety

All training can be conducted entirely via electronic ways of communication.


  • will have to confirm – in paper or electronic form – that he has read the risk assessment and undertakes to comply with it
  • he will have to confirm – in paper or electronic form, that he has premises and technical, as well as safe and hygienic conditions to perform such work, which ensures working conditions

Occasionally remote work

Remote work may be performed occasionally, at the employee’s request submitted in paper or electronic form, for a period not exceeding 24 days in a calendar year

The employer cannot refuse  the remote work  of 24 days a year in the case of:

  • pregnancy of employee,
  • an employee raising a child up to the age of 4,
  • an employee taking care of another close family member  with a certificate of disability or a certificate of severe disability,
  • an employee-parent of a child with a certificate of a complicated pregnancy and in the case of obstetric failures,
  • an employee-parent of a child with a certificate of disability or a certificate of moderate or severe disability, even after the child turns 18,
  • an employee-parent of a child with an opinion on the need for early support for the child’s development.

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