Remote work was officially introduced into the Labor Code in April 2023. However, its regulation contains many nuances that are worth paying attention to. Answers to some of the questions we are often asked about remote work can be found below.
How does occasional remote work differ from classic remote work?
Remote work is work that meets both conditions together:
- is performed at a place designated by the employee, but agreed with the employer,
- is performed by means of direct remote communication.
Classical (“non-occasional”) remote work is introduced in the employment contract or in the course of the employment itself – for example, by signing a relevant agreement in this regard, or introducing regulations. Classical remote work thus requires formal structuring by document.
Occasional work will thus be distinguished from the classic one primarily by the fact that an employee can request occasional remote work even if it is not in any way introduced into his employment relationship. Or even more – it is not formally regulated at all with the employer in question.
Occasional remote work is entitled to a maximum of 24 days in a given calendar year. The number of these days is regulated directly in the Labor Code and does not depend on the size of a given employee’s full-time position (i.e. it is not less, for example, by 50% for part-timers).
The employer is not obliged to provide the “occasional remote worker” with equipment, nor to cover the costs of the employee’s occasional remote work. Thus, the occasional remote work is carried out by the employee entirely at his own expense.
Is it possible to work remotely from abroad?
Remote work can be performed from abroad – as long as the work location is designated by the employee and subsequently accepted by the employer. The employee, however, cannot unilaterally decide to perform remote work from abroad.
However, working from abroad potentially involves risks – against the backdrop of the laws of the country in which the employee wishes to reside – and Polish tax regulations. Before deciding to work abroad, it is important to check whether work can be performed in that country without a permit, and to check whether Poland has an international agreement with that country regarding double taxation. You should also keep in mind the possibility that the employee may be recognized as a resident by the authorities of the country in which he resides – if he stays there for more than 183 days a year. This is important for tax settlements.
Does the employer have to buy me furniture for my room if I work remotely?
No. The employer is not obliged to buy furniture for the employee by law alone. The employer’s obligation is to provide the employee with work tools – that is, for example, a computer and a telephone. However, furniture is not a work tool – it is an accessory to the workplace.
The obligation to purchase furniture can only be introduced in the document that is the basis for remote work – i.e., for example, an agreement or regulations for remote work.
Can the employer refuse me to work remotely?
Yes. In practice, requesting remote work can be compared to an employee’s request for a leave of absence – the employer has the right to refuse such a request from the employee.
The situation is slightly different for privileged employees. Thus, the employer will generally be obliged to grant the request for remote work of employees who:
- are parents of a child with a certificate of disability or a certificate with a moderate or significant degree of disability;
- are parents of a child with an opinion on the need for early support of child development, a statement on the need for special education or a statement on the need for remedial classes;
- are pregnant;
- are raising a child up to the age of 4;
- take care of a person with a certificate of disability or a certificate with a significant degree of disability.
On the other hand, an employer may refuse to work remotely even to a privileged employee if it is not possible to perform work remotely:
- due to work organization or
- due to the type of work performed by the employee.