Remote work is now a permanent feature of the Polish labour market. Find out what formal obligations and costs are involved in implementing it at your company in 2026.
Remote work, regulated in the Labour Code since 2023, continues to raise many questions among employers and employees. In 2026 the regulations are well established, yet practical settlements — allowances for electricity and internet, H&S costs, and the structure of the policy — still cause difficulties. In this article we explain how to approach each of these issues correctly in order to avoid tax and payroll errors.
Every company employing staff on a remote or hybrid basis should have an internal remote work policy. This document sets out the rules for performing duties outside the employer's premises and provides the legal basis for all settlements. The policy should specify: • the groups of positions covered by remote work, • the rules for determining the place of work, • the method of monitoring working time and results, • the procedure for applying for and withdrawing consent to remote work, • the rules for paying the allowance or flat-rate amount, • the H&S procedures applicable at the remote workplace. The absence of a policy or its incompleteness may result in the benefits paid being challenged by ZUS or the tax office (US). It is advisable to consult the policy with an HR specialist to ensure it complies with the current legal framework.
The employer is obliged to cover the costs incurred by the employee in connection with remote work — primarily electricity and internet access costs. In practice, two forms are used: 1. Allowance — an exact reimbursement of the actual costs incurred by the employee. 2. Flat-rate payment — a pre-agreed amount corresponding to the anticipated costs. Both forms are exempt from ZUS contributions and income tax, provided their amount follows from the policy or agreement and corresponds to actual costs. The employer should retain documentation (e.g. a utility cost analysis) justifying the adopted amount. An excessively high flat-rate payment may be challenged as the employee's income. It is worth reviewing its level regularly — especially when energy prices change.
Remote work does not release the employer from occupational health and safety obligations. The provisions of the Labour Code impose specific requirements that must be met before an employee is allowed to work remotely. Key H&S obligations include: • providing the employee with a remote workstation occupational risk assessment, • informing the employee of the principles of safe work organisation at home, • providing appropriate tools (equipment, software), • conducting H&S training adapted to the specifics of remote work. The employer is not entitled to enter the employee's private residence without their consent in order to inspect working conditions. However, the employee must submit a declaration that the place of work meets H&S requirements. Failure to fulfil the formalities in this regard exposes the company to risk during a State Labour Inspectorate (PIP) inspection.
Expenditure related to remote work may constitute the employer's tax-deductible costs — provided it is properly documented and linked to the company's business activity. Items that may be included in company costs include, among others: • purchase or leasing of computer equipment for the employee, • software licence costs, • flat-rate payments or allowances paid (documented), • H&S training costs, • expenditure on cybersecurity and VPN. In the context of JPK_CIT and the new reporting requirements applicable from 2025–2026, it is particularly important that every expense is correctly assigned in the books. Companies maintaining simplified records under JPK_PKPIR should ensure that remote work settlements are transparent and consistent with the structure required by the regulations.
The flat-rate payment and allowance for remote work do not constitute the basis for calculating the health insurance contribution or ZUS contributions — this is one of the significant benefits of this form of cost reimbursement. However, the condition is that formal requirements are met: the benefit must follow from the policy or an individual agreement, and its amount must be justified. Key points to bear in mind: • if the flat-rate payment is grossly inflated, ZUS may challenge the exemption, • in the case of civil-law contracts (contract of mandate, B2B) the Labour Code provisions on remote work do not apply — different settlement rules apply, • sole traders (JDG) working remotely on their own account do not benefit from these provisions — their costs are settled on general principles. It is advisable to consult your individual situation with an accounting firm before setting the level of benefits.
The Labour Code distinguishes so-called occasional remote work, performed at the employee's request — for up to 24 days per calendar year. This form is governed by somewhat different rules. The most important differences: • the employer is not required to prepare a full remote work policy, • there is no obligation to pay a flat-rate amount or allowance, • H&S requirements are simplified — the employee only submits a declaration of appropriate working conditions. Despite the simplified procedure, it is advisable to obtain written confirmation of consent and to define the conditions of occasional remote work. This will help avoid misunderstandings and potential claims. In practice, many companies mix occasional and regular remote work — which can lead to formal and tax errors.
Remote work requires the employer to take a careful approach to formal matters — from the policy, through H&S, to flat-rate and cost settlements. Errors in this area may result in deductions being disallowed or problems during an inspection. If you want to be sure that your company meets all requirements in 2026, contact the Danexis accounting firm in Wrocław — tel. +48 780 760 666 or e-mail: kontakt@danexis.pl. We will help you prepare the documentation and correctly settle remote work costs.