What is Remote Work and How Does the Labor Code Define It?

The Labor Code contains a clear definition of remote work: it is work performed entirely or partially in a location chosen by the employee and agreed upon each time with the employer, including at the employee's place of residence. Remote work can also take place in cafes, coworking spaces, or other locations selected by the employee — always subject to employer approval.

The Labor Code clearly distinguishes three types of remote work, each with different requirements and employee rights. Employers should be clear about which form they are choosing for their teams.

Types of Remote Work — Regulations for Each Type

Not all forms of remote work are identical. The Labor Code distinguishes three main categories:

A. Full Remote Work

The employee works exclusively outside the office, always from home or a location of their choice. This form requires a formal agreement or amendment to the employment contract. The employer must cover all costs: equipment, electricity, internet, and equipment service.

B. Hybrid Work

The employee spends part of the time in the office and part working remotely. Example: 3 days in the workplace, 2 days at home. This also requires a formal agreement and cost coverage for remote work. The employer must clarify in the regulations how many days per month the employee will work from home and what flexibility rules apply.

C. Occasional Remote Work

An employee can work remotely for a maximum of 24 days in a calendar year, upon request submitted in writing or electronically. This is the only form of remote work that does not require a full regulation or cost coverage by the employer. The request is always initiated by the employee — the employer cannot impose remote work on the employee.

Who Decides on the Type of Remote Work?

For full and hybrid remote work: the principle of mutual agreement applies — both the employee and employer must agree on the terms. For occasional remote work: the employee initiates, and the employer can refuse only if work is impossible due to organizational reasons or the nature of the position. Refusal must be justified in writing within 7 business days.

Employer Obligations — What Must Be Provided?

An employer of a remotely working employee (full-time or hybrid) has a legal obligation to ensure safe and hygienic working conditions. In practice, this means specific financial costs.

Work Materials and Tools

• Computer (laptop or workstation)
• Monitor, keyboard, mouse (if the employee needs them)
• Software and licenses
• Printing or scanning devices (if required)
• Other equipment necessary for job performance (e.g., headphones, webcam)

Operating Costs

• Electricity — annual cost of maintaining a home office
• Internet and telephone — full subscription or proportional part
• Service and warranty — repairs, parts replacement, technical support
• Equipment insurance — optional but recommended

Safety and Ergonomics

The employer is responsible for ensuring conditions that do not endanger employee health. This means: instructions regarding ergonomics of the work station, access to safety information (e.g., how to schedule health check-ups), and technical and psychological support in difficult situations.

Remote Work Allowance — 65 PLN Per Month in 2026

An employer can cover costs not through actual equipment purchases, but through payment of a financial allowance. In 2026, the standard allowance is 65 PLN per month for an employee working fully remotely.

When Is the Allowance Due?

• Employee works remotely at least 4 days per week
• The employment contract or agreement explicitly provides for an allowance
• The allowance is documented in the HR and payroll system

How to Calculate Allowance for Part-Time Work?

If an employee works half-time (20 hours per week), the allowance is proportional: 65 PLN ÷ 2 = 32.50 PLN. An employee working 60% of full-time will receive 65 PLN × 0.6 = 39 PLN.

Tax on the Allowance

The remote work allowance is exempt from PIT and social security contributions, provided the employer documents it properly. It must be clearly defined in the employment contract and separated on the payslip.

Is 65 PLN Enough?

An allowance of 65 PLN per month (780 PLN per year) is significantly less than actual costs of electricity, internet, and equipment. The employer can supplement this with real expenses. Example: if an employee's actual energy costs are 150 PLN per month and the allowance is 65 PLN, the employer can add the difference of 85 PLN or provide valuable equipment (monitor, laptop).

Remote Work Regulations — What Must They Contain?

For full and hybrid remote work, the employer must develop a regulation or agreement. This is a key document that defines the rules for both employee and employer.

Minimum Elements of a Regulation

• Rules for accessing direct communication tools — what tools (email, Teams, Slack), how long the employee must be available
• Working hours — does the employee work during normal business hours or have flexibility?
• Work locations — is home office required or can the employee work from various locations?
• Employer costs — what does the employer provide (equipment, internet, allowance) and on what terms
• Employee obligations — data security, confidentiality, work station ergonomics
• Employee monitoring — does the employer have the right to enter the employee's home and when, how will productivity be checked
• Separation — what happens to equipment when the employee leaves

Documentation of the Regulation

The regulation can be part of the employment contract or a separate document. It must be signed by both parties. From 2026, employers can use electronic form — signatures can be digital or verified by email.

Occasional Remote Work — 24 Days Per Year, No Costs for Employer

This is the simplest type of remote work, but has very special rules.

Conditions for Occasional Remote Work

• Maximum 24 days per calendar year — employee can use 24 days from January 1 to December 31
• Days can be used throughout the year — individual days, weeks, or all at once
• Unused days do not carry over to the next year
• The employee always initiates the request — employer cannot impose remote work
• Employer can refuse only for valid reasons: nature of work, organizational requirements, lack of technical capability

Costs in Occasional Remote Work

The employer does NOT have to cover electricity, internet, or equipment costs. The employee works on their own resources. Exception: if the employee needs specialized equipment for work (e.g., graphics monitor), the employer should provide it, but does not have to cover general home office costs.

Practical Examples

Scenario	Does employer pay?	Justification
Employee works remotely 3 days per week throughout the year	No, if within 24 days per year	This counts toward the occasional remote work limit
Employee works remotely 25 days per year	Yes, for 1 day over the limit	More than 24 days requires full agreement and cost coverage
Employee needs a special monitor for graphics editing at home	Yes	Specialized equipment is employer's responsibility

Monitoring Remote Workers — Rights and Limits

The Labor Code allows employers to monitor remotely working employees, but within limits — to avoid violating privacy.

How Can an Employer Monitor?

• Availability — checking if the employee is available during set work hours
• Productivity — reviewing reports, projects, completed code or articles
• Time spent on work — through time tracking tools, but only with employee consent
• Data security — checking if the employee is not sharing sensitive data

What Employer CANNOT Do

• Install cameras or microphones without consent
• Enter the employee's home without prior agreement
• Monitor conversations of family members or other household members
• Use keyloggers or spyware to track every click
• Access employee's personal files unrelated to work

Inspection Visit to Employee's Home

If an employer wants to enter an employee's home to inspect working conditions (e.g., ergonomic safety), they must: inform the employee in advance, schedule a specific date and time, ensure the visit does not violate the employee's and household members' privacy, and document the purpose of the visit.

Data Security When Working Remotely

A remotely working employee has access to sensitive company data from home. The employer must ensure security.

Employer Obligations

• Provide data encryption and secure connection (VPN)
• Install firewall and antivirus on equipment
• Educate the employee about threats (phishing, malware)
• Establish procedures for handling sensitive documents (printing, transmission)
• Secure system access — passwords, multi-factor authentication

Employee Obligations

• Do not share passwords with others
• Care for work location security (do not work in public places without secure connection)
• Log in only from approved devices
• Report suspicious activity to the employer