Remote work provisions in the Labour Code have been in force since 2023, but they still generate practical questions. In 2026 new guidance appeared on allowances, data security and workplace inspection. Here is a complete overview.
Remote work has become the norm in many industries. The Polish Labour Code has regulated it since 2023 — both full and hybrid remote work have their own rules, obligations and rights. In 2026 employers still face practical questions: how to correctly calculate the allowance, how to carry out an inspection and how to document the agreement with the employee.
Remote work can be: • Agreed when concluding the employment contract (entry in the contract). • Introduced during employment — at the employee's or employer's request (agreement or order). • Occasional — up to 24 days per year, without full procedures. The agreement or remote work policy must specify: the place of work, communication rules, inspection method, cost coverage (allowance or lump sum), health and safety rules, and data protection rules.
The employer is obliged to cover costs related to remote work: • Electricity — a fixed monthly amount or lump sum. • Internet connection — reimbursement of actual costs or lump sum. • Depreciation of the employee's own equipment (if used) — allowance for wear. In 2026, the tax authorities confirmed that the lump sum paid to a remote worker is exempt from PIT and ZUS contributions — provided the amount is set in the agreement with the employee and corresponds to real costs. Typical rates used in 2026: PLN 50–150/month for electricity, PLN 50–80/month for internet — depending on working hours and scope of duties.
The employer has the right to inspect: • Compliance with health and safety rules at the remote workplace. • Personal data protection. • Compliance with agreed working hours. Important: the inspection requires prior agreement with the employee and must not infringe the privacy of the employee or others living in the premises. In practice, inspections most often take the form of remote verification (questionnaires, video calls) or a visit arranged with at least 1 day's notice.
Since 2023, employees working remotely from a location other than the employer's registered office can benefit from higher tax-deductible costs (PLN 300/month instead of PLN 250) — if they do not receive commuting cost reimbursement. This is a minor but real saving when calculating PIT. Danexis ensures that payroll correctly reflects the proper cost classification for each employee.
Do you have questions about remote work in your company — allowance, documentation or payroll? Danexis HR and payroll specialists are happy to help. Contact us — we serve businesses in Wrocław and throughout Poland remotely.