Remote Working Legislation, Laws & Regulations in Poland

Yes.

The Polish law regulates 3 types of remote work:

• regular (full or hybrid model) remote work – the parties can agree on this either at the beginning of the employment or while it is running;
• remote work for health and safety (H&S) reasons – the company can unilaterally request staff work remotely during a state of emergency (or other situation compromising H&S) and for three months after such a state has been revoked, provided that the employee has previously confirmed that s/he has the necessary technical capabilities;
• ad-hoc remote work at employee’s request – up to 24 days a year. An employee can request it in paper form or electronically. Most of the rules described below do not apply to this type of remote work.

By default, the employer must enact a separate remote work policy. The company must agree the policy with trade unions (if they operate) or consult with employees’ representatives (if trade unions do not operate). However, the company can omit the company-wide policy and set out remote work rules:

• in the individual agreement concluded with an employee; or
• in the company’s order on remote work (only in case of remote work for H&S reasons).

The remote work policy must cover at least: (i) the groups of employees who can work remotely; (ii) rules on costs reimbursement; (iii) rules on communication between employee and employer, including ways of confirming presence at work; (v) control and audit of (1) work performed by the employee, (2) health and safety, (3) compliance with safety and information protection requirements, including compliance with personal data protection procedures; (vi) rules on installation, inventory, maintenance, updating of software and service of work tools entrusted to employees.

Apart from the policy, the company must provide employees with information indicating: (i) the internal unit to which the employee belongs; and (ii) the person responsible for cooperating with an employee who is authorised to audit the employee’s place of remote work.

 In practice, no. Theoretically, the company can request staff to work remotely during the state of emergency (or other situations that compromise H&S) and for three months after it ends. But directly before commencing such remote work, the employee must confirm in written or electronic form local and technical capabilities to perform remote work.

Yes, in some cases. There are privileged employees who may request regular remote work and the employer must grant their request unless an internal policy makes remote work impossible due to the organisation of work or type of work performed by the employee. This applies to the following: a pregnant employee, an employee who is raising a child up to eight years of age, an employee who is a parent of a child with a special certificate signifying a disability, and an employee caring for another member of the immediate family or another person in a common household with a disability certificate or a certificate of significant disability. Moreover, each employee may request up to 24 days per year of occasional remote work. The employer must accept such requests unless it is objectively impossible.

As a rule, the employer must provide all materials, tools, training, and technical support necessary to perform work remotely. The parties can agree that an employee will use private tools and materials. In such a case, they will have to agree on the cash equivalent for using such tools and materials.

Yes, the employer must cover:

• costs related to installation, servicing, exploitation and maintenance of tools;
• costs of electricity and telecommunication access,
• other costs related to the remote work if the company voluntarily agrees to cover them.

Instead of monthly costs reimbursement or cash equivalent, the parties can agree on a fixed lump-sum payment to cover expected remote work-related costs.

When calculating the cash equivalent or a lump sum, the employer must factor in documented market prices and appreciation norms/standards, particularly energy consumption norms and costs of communication. Cost reimbursement, cash equivalent and a lump-sum are tax free.

The employer does not have to pay the employee any work-from-home special allowance except for the cash equivalent for using private tools and materials; the costs related to remote work may be reimbursed or paid as a lump sum. Please see above.

The employer’s H&S obligations are limited. The employer is not responsible for: (i) organising the workstation in line with H&S standards; (ii) ensuring that the workstation meets H&S standards; (iii) taking care that working conditions are appropriate in the work area; and  (iv) providing an employee with appropriate hygiene and sanitation facilities and personal hygiene products. All other H&S-related obligations still apply.

Before admitting the employee to remote work, the employer must prepare an occupational risk assessment and enact: (i) H&S standards and instruction on how to organise the working area vis-á-vis the consequences for vision and the musculoskeletal system; and (ii) instructions for emergency situations. An employee must confirm these rules before starting remote work.

Before starting to work remotely, the employee must confirm in writing or in electronic form that the place of work meets H&S standards. The employee is responsible for keeping appropriate H&S standards.

The employer must set out rules on protecting personal data, and if necessary, organise a separate training. The employee must confirm in writing or electronically that he or she knows and understands these rules prior to starting remote work.

No. No special insurance is necessary for employees who work remotely. General rules apply, in particular related to accident insurance for employees.

In case of work accidents, the employer must carry out an investigation and prepare a post-accident protocol. General rules apply. If the employee reports the accident, it is understood as giving consent to carry out an investigation of the scene. The parties must agree on the date of such an investigation. The post-accident team will be able to skip this step if there are no doubts about the circumstances and reasons of the work accident.

No.

No.

In case of work accidents, the employer must carry out an investigation and prepare a post-accident protocol. General rules apply. If the employee reports the accident, it is understood as giving consent to carry out an investigation of the scene. The parties must agree on the date of such an investigation. The post-accident team will be able to skip this step if there are no doubts about the circumstances and reasons of the work accident.

Remote work abroad is not explicitly defined in Polish law, and there is no specific legislation that regulates it. Instead, general rules on remote work apply. Essentially, remote work abroad refers to an arrangement where an employee temporarily performs work at a location of their choosing, as agreed upon with the employer. This location must be in a country other than the employer’s registered office and the habitual place of work of the employee, and it relies on technology to remain connected. In Poland, the concept of “workation” has gained popularity, where employees work remotely from holiday destinations.

However, remote work abroad carries various consequences and potential risks related to applicable law, taxation, social security, health insurance, personal data protection, transfer of intellectual property rights, and occupational health and safety.

If the employment contract is governed by Polish law, or if there is no governing law specified and the work is usually performed in Poland, Polish labour law is still applicable even in the case of remote work abroad. However, the mandatory provisions of the foreign country where the work is performed may apply.

Depending on factors such as the duration of remote work abroad or the structure of remote work, such as an employee posting (i.e. secondment), the laws of the country where the work is performed may begin to apply to a greater extent. This determination should be made on a case-by-case basis.

The general rule is that employees are subject to the social security system of the country where they perform their work. In order to fall under the Polish social security system, work must be conducted within Polish territory. Citizenship or place of residence are not primary factors in this determination.

For EU and EEA countries, the employer is obligated to report the employee to the social security system of the respective country and pay contributions there. However, in the case of remote work abroad, the employee or the company may apply to remain under the Polish social security system. Upon approval of such a request, the Polish Social Insurance Institution (ZUS) issues an A1 certificate. As a rule, this option applies when remote work constitutes less than 50% of the total working time. Depending on factors such as the duration of remote work abroad or the structure of remote work, such as an employee posting (secondment), the different social security rules may apply. Importantly, the issuance of A1 certificates is not consistent and ZUS may refuse to issue one in certain cases.

For non-EU countries, the applicable social security system should be assessed on a case-by-case basis. This determination may also depend on whether there is a bilateral agreement between Poland and the respective country regarding social security in cross-border situations.

Work performed by a Polish employee from the territory of another country may generate the issue of where to pay the income tax. Under the standard wording of double tax treaties, in the majority of cases an employee working remotely from the territory of another country will not have to pay income tax in that country (assuming that the individual continues to be employed by a Polish entity that will pay a salary and the time spent in that country does not exceed 183 days). However, it is recommended to confirm this in each individual case.

Remote work of employees of a Polish company in another country may result in the permanent establishment (PE) of the Polish company in that country. Fulfilment of the conditions for establishing a PE depends on the tax regulations of a particular country, the relevant double tax treaty and the approach of the tax authorities in this country. This status should be verified on case-by-case basis.

From a tax perspective, it is advisable to avoid creating close ties with the country where the remote work abroad is performed.

An employee who is a national of the European Union (EU), European Economic Area (EEA), or Switzerland (EU national) is permitted to reside and work in other EU/EEA countries and Switzerland without requiring a visa or residence permit.

However, there are important considerations if (1) an EU national wishes to work remotely in a country outside of the EU, EEA, and Switzerland; or (2) if the employee is a national from outside the EU, EEA, or Switzerland and works in Poland. In such cases, it is crucial to determine whether the employee needs a valid residence permit and/or work permit to legally work remotely abroad. This assessment should be conducted on a case-by-case basis.

• An employee who works remotely can submit electronically all requests that the Labour Code states must be in writing.
• An employee who works remotely has the right to access the company’s premises.
• An employer must use non-discriminatory criteria while deciding who can work remotely.