The amendment to the Labor Code, which entered into force on April 7, 2023, structured the institution of remote work in the Polish legal system. The urgent need to regulate the status of remote work resulted from the significant spread of this form of work during the Covid-19 pandemic. Remote work in accordance with the provisions of the Labor Code may be agreed by the Parties when concluding an employment contract or during the employment relationship. In exceptional circumstances, remote work may be performed at the employer’s request. Both parties may submit a written request to discontinue remote work. There is a specific group of employees (employees specified in Article 142¹ of the Labor Code, a pregnant employee, an employee raising a child up to the age of 4 and an employee taking care of a disabled household member or immediate family member) to whom the employer is obliged to enable them to perform work. remote, and any refusal must be expressed in writing.
The rules for remote work are specified, depending on the company’s internal situation: agreements concluded with company trade unions, regulations agreed with employee representatives, instructions to perform remote work in certain exceptional situations and an agreement concluded between the employer and the employee.
At his request, the employee is entitled to the so-called occasional remote work, not exceeding 24 days a year.
The Code prohibits discrimination against an employee performing remote work and protects the voluntary nature of remote work. Moreover, the employer must provide the employee working remotely with access to the workplace and contact with other employees.
Employers are obliged to: provide employees with the necessary materials and tools, including technical devices to perform remote work, as well as maintain and repair these devices, and cover all costs related to their operation. However, the parties may agree to perform remote work using technical devices belonging to the employee. In this case, the employer pays the employee a cash equivalent in the amount agreed with the employee. Both of these possibilities can be replaced by a lump sum payment corresponding to the expected costs incurred by the employee. Importantly, covering costs and paying an equivalent or lump sum do not constitute income within the meaning of the provisions of the Act of July 26, 1991 on personal income tax. They also have the right to inspect the employee’s remote work, inspect occupational health and safety, or inspect compliance with information security and protection requirements, including personal data protection procedures based on regulations or agreements specifying the principles of remote work.