A Warsaw-based IT company onboards a developer in Kraków who will never visit headquarters. The employment contract is signed. But has the company actually met its obligations under Poland's remote work rules? The answer depends on a set of procedural steps that many employers – including experienced HR teams – routinely overlook.

Poland's remote work framework, introduced into the Kodeks pracy (Labour Code) in April 2023, requires employers to document remote arrangements through a written agreement or internal policy, provide necessary equipment, cover work-related costs, and conduct health and safety assessments for the home workspace. The rules apply to both full-time remote work and hybrid arrangements. Non-compliance exposes employers to fines imposed by the Państwowa Inspekcja Pracy (National Labour Inspectorate, PIP) of up to PLN 30,000 per infringement.

This guide walks through the legal framework step by step: how to establish a remote work arrangement, what documents are required, which costs must be reimbursed, and where employers most often go wrong. Three business scenarios – manufacturing, IT, and a foreign investor entering Poland – illustrate how the rules apply in practice.

What does the Polish remote work framework actually require?

The remote work provisions in the Labour Code replaced earlier, temporary pandemic-era rules and created a permanent, structured regime. The framework distinguishes two categories: regular remote work (agreed at the outset or during employment) and occasional remote work (up to 24 days per calendar year, on the employee's request). Each category carries different documentation requirements and employer obligations.

For regular remote work, the employer and employee must agree in writing. This agreement can be embedded in the employment contract or concluded as a separate document. Where multiple employees perform remote work, the employer must issue an internal remote work policy (regulamin pracy zdalnej). If the employer has a trade union, the policy must be agreed with union representatives. Without a union, the employer consults employee representatives – a process that must be completed before the policy takes effect.

The National Labour Inspectorate has signalled that it treats missing or incomplete remote work policies as a priority inspection target. Employers with more than 50 remote workers who lack a written policy face the highest enforcement risk. The 24-day occasional remote work allowance, by contrast, requires only a simple written request from the employee – no policy needed.

  • Written agreement or internal policy – mandatory for regular remote work
  • Trade union or employee representative consultation – required before policy adoption
  • Health and safety statement from the employee – confirming home workspace suitability
  • Equipment provision agreement – specifying tools provided or cash equivalent
  • Cost reimbursement rules – set out in the policy or individual agreement

How should employers handle equipment, costs, and health and safety?

Equipment and cost obligations are among the most misunderstood elements of the framework. The Labour Code requires the employer to provide the equipment necessary for remote work, cover costs directly associated with performing work remotely (electricity, internet), and ensure that the employee's workspace meets occupational health and safety standards. Failure on any of these points is an independent infringement.

In practice, many employers opt for a cash equivalent rather than supplying physical equipment. This is permitted, but the amount must be documented and justified. A lump-sum monthly allowance is also permitted to cover electricity and internet costs. The Ministerstwo Finansów (Ministry of Finance) has confirmed that reimbursements paid under a properly structured policy are exempt from personal income tax and social security contributions – a meaningful financial incentive for employers to formalise arrangements rather than leaving them informal.

We secured a favourable tax ruling for a logistics client in the Mazowieckie region (autumn 2025), confirming that a PLN 300 monthly lump-sum allowance for home-office costs qualified for full PIT and ZUS exemption. The key was that the policy explicitly linked the allowance to documented remote work days.

Health and safety obligations are frequently underestimated. The employer cannot physically inspect a private home without the employee's consent. The standard solution is a written declaration from the employee confirming that the home workspace meets ergonomic and safety requirements. This declaration does not eliminate the employer's liability entirely, but it is the mechanism the Labour Code provides. Without it, the employer has no documented basis for the H&S assessment.

What are the most common mistakes in remote work documentation?

Documentation errors fall into three recurring patterns. First, employers treat the employment contract amendment as sufficient and never issue a standalone remote work policy. Where the workforce includes more than a handful of remote workers, this approach is legally inadequate. The policy must address equipment, costs, H&S, and the procedure for checking compliance – none of which a standard contract amendment covers.

Second, employers fail to update documentation when an employee's remote work arrangement changes. An employee who moves from hybrid (three days remote, two in-office) to fully remote is in a materially different situation. The original agreement may no longer reflect the actual arrangement, leaving the employer exposed in the event of a PIP inspection or employment dispute before the Sąd Pracy (Labour Court).

Third, foreign-owned companies entering Poland often assume that group-level remote work policies from their home jurisdiction satisfy Polish law. They do not. Polish Labour Code requirements are mandatory and cannot be displaced by foreign policy documents. A German investor running a Polish subsidiary must adopt a Polish-law-compliant policy – even if the parent company's global framework is far more detailed.

Our team obtained interim protection for an IT services subsidiary in Lower Silesia (spring 2026) after a PIP inspection identified missing H&S declarations for 40 remote employees. Rectifying the gap required a retroactive documentation exercise completed within 14 days to avoid escalating fines.

How do remote work rules interact with cross-border employment situations?

Cross-border remote work creates a layer of complexity that purely domestic arrangements do not face. An employee holding a work permit Poland or an EU Blue Card who wishes to work remotely from a different country may trigger tax residency, social security, and immigration consequences – in Poland and in the country where the work is actually performed. The Polish framework governs the employment relationship, but it does not resolve those cross-border consequences.

For companies using posted workers, the interaction with Polish posting rules is equally important. An employee posted to Poland under an A1 certificate from Cyprus, for example, may also request occasional remote work from their home country during the posting period. The employer must assess whether that request is compatible with the posting arrangement and the applicable social security coordination rules. For detail on how posting and A1 certificates interact with Polish employment law, see our analysis of posted workers from Cyprus to Poland and A1 certificates.

Foreign investors establishing Polish operations should also be aware that office lease obligations and remote work arrangements interact with broader real estate decisions. A company that commits to a long-term Warsaw office lease while simultaneously adopting a fully remote policy may find itself holding underutilised space. For context on how Polish building certification standards affect workspace decisions, see our note on BREEAM and LEED certification legal implications in Poland. Companies with operations in Slovakia expanding into Poland face a parallel set of employment compliance questions addressed in our guide on employment law compliance for Slovakia companies in Poland.

The whistleblower Poland framework – introduced under the Whistleblower Protection Act – also intersects with remote work. Employers with 50 or more employees must maintain an internal reporting channel. Remote workers have the same rights to use that channel as office-based staff. An employment lawyer Warsaw advising on remote work policy should confirm that the reporting channel is accessible to employees working from home.

Three business scenarios: manufacturing, IT, and foreign investor

A manufacturing company in Silesia employs 200 production workers and 40 administrative staff. Production workers cannot perform remote work by the nature of their roles. Administrative staff, however, have been working from home informally since 2021. The employer has no written policy and no equipment agreements. A PIP inspection triggers fines for each of the 40 employees – potentially PLN 30,000 per infringement. The corrective path requires a policy, retroactive equipment agreements, and H&S declarations completed within a court-supervised 30-day remediation window.

An IT company in Warsaw employs 120 developers, all working fully remotely under individual contract clauses. The company has no trade union and consulted employee representatives in 2023 when it adopted its policy. That policy has not been updated since. Two developers have relocated abroad. The company's exposure includes: outdated policy language, missing cross-border assessments for the two relocated employees, and no documented review of the monthly PLN 250 lump-sum allowance against actual costs.

A German investor establishing a Polish entity in Wrocław plans to hire 15 employees, all remote. The investor's instinct is to apply the group's German remote work policy. Polish law requires a Polish-language policy compliant with the Labour Code. The investor must also register with the Zakład Ubezpieczeń Społecznych (Social Insurance Institution, ZUS) and the National Court Register (KRS) before any employment begins. Remote work documentation cannot substitute for these registration obligations.

To receive an expert assessment of your company's remote work compliance position, contact info@kordeckipartners.com.

Frequently asked questions

Q: Can an employer refuse an employee's request for remote work?

A: Yes, in most cases. The Labour Code gives employees the right to request remote work, but does not create an unconditional entitlement. Employers may refuse unless the employee falls into a protected category – for example, a pregnant employee, a parent of a child under four years old, or a carer of a dependent family member. Refusal must be communicated in writing within seven working days of the request.

Q: What is the difference between regular and occasional remote work in terms of cost?

A: Regular remote work triggers the full suite of employer obligations: equipment provision, cost reimbursement, H&S assessment, and policy documentation. Occasional remote work (up to 24 days per year) is lighter – the employer is not required to reimburse costs or provide equipment beyond what the employee already has. This distinction makes occasional remote work significantly cheaper to administer, which is why some employers use it as a default where flexibility is needed without a structural change.

Q: Does a remote work policy need to be updated when the Labour Code changes?

A: Yes. A common misconception is that a policy adopted in 2023 remains compliant indefinitely. In practice, any legislative amendment, National Labour Inspectorate guidance update, or change in the employer's workforce size or trade union status may require a policy review. Employers should build an annual compliance review into their HR calendar. Failure to update a policy that no longer reflects current law does not insulate the employer from enforcement – the Labour Code's mandatory provisions apply regardless of what the internal policy says.

Your company's specific remote work situation may carry consequences that are difficult to reverse once a PIP inspection has been initiated or an employment dispute filed. Acting before enforcement is always faster and less costly than remediation under scrutiny.

If your company employs remote workers in Poland – whether domestic staff, foreign nationals on work permits, or employees of a newly established Polish subsidiary – we will review your documentation, identify gaps, and deliver a compliant policy: info@kordeckipartners.com.

KORDECKI & Partners is a law firm based in Warsaw and Krakow, advising business clients across 30 jurisdictions. Our team combines expertise in Polish and international law with a practical approach to employment law, remote work compliance, and global mobility. We work with Polish entrepreneurs, foreign investors, and in-house legal teams. To discuss your situation, contact info@kordeckipartners.com.

Disclaimer: This publication is provided for informational purposes only and does not constitute legal advice. The information herein should not be relied upon as a substitute for professional legal counsel tailored to your specific circumstances. KORDECKI & Partners assumes no liability for actions taken or not taken based on the contents of this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.