New Remote Work Regulations
The amendment to the Polish Labour Code of 1 December 2022 (effective from 7 April 2023), replaced temporary COVID-era regulations with a permanent chapter on remote work (Art. 67¹⁸-67³³ LC).
Three Forms of Remote Work
Permanent remote work — based on agreement or policy. Occasional remote work — up to 24 days per year. Employer-ordered remote work — only in special circumstances.
What a Policy Must Contain
- Groups of employees covered
- Rules for covering costs (internet, energy, equipment) — lump sum or reimbursement
- Rules for work performance monitoring and H&S
- Communication rules
- Data protection monitoring rules
- Rules for installation and maintenance of work tools
Mandatory Cost Coverage
The employer must cover energy and internet costs. Most common: monthly lump sum (PLN 50-150), exempt from PIT and social security.
Health & Safety in Remote Work
Adapted H&S training, occupational risk assessment, employee declaration. Employer can inspect the workstation — with prior scheduling.
Data Protection in Remote Work
Device encryption, VPN, clean desk policy, work location restrictions.
Need a remote work policy? Get in touch — I'll prepare a complete documentation package.