Updated: 28.11.2024
Remote work regulation in Poland
On April 7, 2023, the long-awaited legal regulation of remote work come in to force in Poland. Polish Labor Code has been amended and brand new section on remote working employees was introduced. At the same time “old provisions” the so-called telework were repealed and expired.
Is there a remote work regulation in Poland?
Yes – there is remote work regulation in Poland since 2023. If the work is entirely or partially performed outside from company office, the employer shall be obliged to agree on certain aspects of such work including the rules of communication with the employer, ways of controlling the employee, health and safety rules at the remote workplace and rules for covering the costs of remote work.
Definition of remote work
Remote work is defined as work performed entirely or partially in a place defined by the employee, agreed each time with the employer, including at the address of the employee’s residence, using means of direct communication at a distance.
How to introduce rules of remote work?
The employer shall define the rules of remote work in:
- agreement between the employer and the company’s trade union organization, or
- remote work regulations (handbook), or
- order to perform remote work, or
- agreement concluded with the employee.
Agreeing remote work with particular employee
Remote work can be agreed with the employee at the moment of concluding of the employment contract or during the course of employment.
At the individual request of the employee – remote work may also be performed occasionally, for no more than 24 days in a calendar year.
Benefits for remote working employees
The new law introduces three types of mandatory benefits for the remote working employees:
- providing equipment, and
- providing equipment maintenance, and
- reimbursement of running expenses (in particular electricity and internet costs).
The new law does not regulate precisely how to reimburse the cost of remote work and provides certain level of discretion to the employers in this regard.
Equipment in remote working
As regards the obligation to provide equipment to an employee working remotely, the rule is that the employer provides the employee with the minimum equipment necessary to work remotely. For employees who spend more than half of their working time in front of a screen, the required equipment is a laptop, an external monitor or laptop stand, a mouse and a keyboard.
The Act also provides for alternative solutions for the provision of equipment by the employer:
- The employer provides and covers the costs of the equipment required for remote working or
- The employee works on his/her own equipment and receives a so-called allowance or a lump sum agreed upon by the parties.
Installation and maintenance
The employer is also responsible for the installation and maintenance of the equipment provided. The Labour Code provides several alternatives here:
- The employer provides the necessary equipment and pays for the installation and maintenance of the equipment (the most common solution), or
- The employee organises the installation and maintenance of the equipment, but the employer covers the related expenses, or
- The employer pays the employee a lump sum agreed by the parties.
Running costs
The employee working remotely incurs so called “running costs”, which most usually include electricity and telecom services. The law provides here two alternative solutions:
- The employer covers the costs of electricity and telecommunication services in a form of a so-called ‘equivalent’, or
- The employer pays a lump sum agreed by the parties.
Running costs related to remote work
Most employers provide and cover expenses related to equipment and maintenance, therefore most of the controversies arise around the running costs. The provisions on remote work do not in any way regulate the amount of the equivalent or the lump sum for remote work. The new provisions only indicate that when determining the amount of the equivalent or lump sum, the following factors are taken into account: consumption standards for materials and work tools, including technical devices, their documented market prices and the amount of material used for the needs of the employer and market prices of this material, as well as electricity consumption standards and costs of telecommunications services.
Equivalent for remote work
Choosing the option of paying the equivalent for remote work involves calculating each month, based on the electricity and internet bills provided by the employee, how much the employee incurred in connection with remote work. It is therefore a 1:1 method of covering the costs incurred. The equivalent rate due to changes in energy prices and its consumption will change practically every month. When choosing this option, the employer can develop a formula that will speed up the calculation of the equivalent,taking into account the ratio of days and hours of remote work to the other days in the month. However, this does not change the fact that this amount will be different for each employee – which will require more effort from the employer.
Lump sum for remote work
Many employers decide to pay a lump sum for remote work – i.e. a fixed monthly amount corresponding to the averaged expected costs of remote work. This is a solution preferred by most employers, because although it involves certain concessions on the part of the employer (no verification of the exact costs incurred), it allows the employer to reduce the number of formalities related to determining and paying the equivalent.
When it comes to determining the amount of the lump sum, as in the case of the equivalent, it will consist of two elements: internet costs and electricity costs. However, the lump sum may be increased if the employee works on his/her own equipment or if he/she provides the maintenance and upkeep of the equipment himself/herself. In the case of the lump sum, it is also important to determine whether the amount will be reduced in the event of the employee’s illness or absence from work. This cost should then be recalculated in proportion to the number of days of remote working.
Lump sum for internet
To determine such costs, the employer should find out what the rates are on the market in a given city – e.g. verify several different providers and calculate the monthly cost incurred by the employee, taking into account 8 hours of work, 5 days a week. According to the calculations provided on HR portals, this cost may amount to approx. PLN 13 per month.
Lump sum for electricity
In order to determine the cost of electricity consumption, the employer should find out the hourly rates for computer work. In this way, the employer can calculate the daily or monthly costs. Currently, on HR portals, it is stated that an hour of computer work is about PLN 0.30-0.35, which gives the amount of PLN 2.40 – 2.80 per day. With 21 working days in a month, it is about PLN 60 (assuming the maximum rate).
It is reported that currently the amounts of the lump sum on the market are between PLN 40 and PLN 100 for an employee working completely remotely (5 days a week). The amounts of the lump sum vary between cities and industries.
FAQ – Remote work in Poland
What are the mandatory benefits for employees working remotely in Poland?
Employees working remotely in Poland shall be provided with equipment, maintenance of the equipment and reimbursement of running expenses.
Is it mandatory for the employer to regulate internal rules of remote work at specific workplace?
Yes, any employer who allows employees to work remotely on more than an occasional basis (24 days per year) is obliged to regulate the rules of remote working and cover its costs. Whether an employer introduces internal rules on remote working or decides to conclude individual agreements with remote workers depends mainly on the size of the employer’s establishment and the number of remote workers.
