“Workation” – Is It Regulated Under Polish Law?

Imagine finishing a video conference and, instead of spending hours in traffic or sitting in a gloomy office, you head straight to a beach, sunshine, and a pizza in a small restaurant on the Mediterranean coast. Sounds like a dream? The increasingly popular “workation” model allows you to work from anywhere in the world.

“Workation” literally means combining work with vacation (“work” and “vacation”). This practice is becoming more and more common, and an increasing number of employers are introducing the possibility of using it. For B2B contractors, this model of work can be included in a contract with great flexibility. For employment contracts, the existing regulations also give employers and employees some room to regulate the way work is performed.

Workation – what does it actually involve?

The “workation” model consists of an employee performing remote work in a place other than their permanent place of residence. Most often, this means the employee’s home/apartment, but it can just as well be any other place (a summer house, holiday cabin, hotel).

Is workation regulated under Polish law?

Workation is not directly regulated in the Labour Code or in any other employment-related acts. However, the provisions on remote work found in the Labour Code may serve as a framework for regulating this form of work performance.

Ways of regulating workation in an employment contract

To regulate workation in full compliance with the law, the provisions regarding remote work (Articles 67¹⁸ – 67³⁴ of the Labour Code) must be carefully analysed. These provisions state that an employee may perform remote work in a place designated by them. Contrary to popular belief, this does not have to be the employee’s home. It may be any other location in Poland or abroad.

It is important, however, that such a place must be agreed upon with the employer. This means that the employer must know the exact location from which the employee intends to work. The employer may grant or refuse permission. Remember that, as a rule, the employer is not obliged to agree to remote work (although refusal, in the case of privileged employees such as parents of small children, is only allowed in specific circumstances).

Workation may be introduced either individually with a particular employee – in the employment contract – or through internal regulations on remote work if such regulations apply in the company.

Points to consider when regulating workation from abroad

In the case of remote work performed outside Poland, several key issues require particular attention:

• place of work – in principle, it may be chosen by the employee, but it must be agreed upon and accepted by the employer. In practice, employers often do not agree to locations in countries with which Poland has not concluded appropriate agreements regarding the payment of social security contributions and taxes (due to the risk of different taxation and contribution rules);

• maximum duration of workation – from a tax perspective, a safe solution is to set a limit of up to 30 days per year, in order to minimise the risk of incurring tax or social security obligations in another country;

• social security – as a rule, under the principle of the place of work, an employee performing work from the territory of an EU, EEA country, or Switzerland will remain subject to Polish social security laws, provided that they reside in Poland and perform a substantial part of their work there.

The EU Framework Agreement on Cross-Border Remote Work

Another solution may be to rely on the provisions introduced under the Framework Agreement on cross-border remote work, which has been in force since 1 July 2023. It effectively regulates this form of work in the EU Member States that have signed the Agreement.

According to the Agreement, employees performing remote work from the territory of another Member State may continue to be subject to the social security system of the country where their employer is based, provided that the following criteria are met:

• the employee is employed by an employer with its registered office in a different Member State than the one in which the employee resides;

• both Member States are parties to the Agreement;

• the work performed in the country of residence constitutes less than 50% but at least 25% of the total working time;

• the employee regularly performs their duties in two locations — in the country where the employer’s registered office is located and remotely in the country of residence.

Summary

Workation is not only an increasingly popular trend but also a modern form of work organisation designed to meet the needs of contemporary employees. When properly regulated – in an employment contract or in remote-work policies – it may bring benefits to both parties. For employees, it offers greater flexibility and a better work-life balance; for employers, it can boost motivation and improve team efficiency.

However, it should be remembered that flexibility in choosing the place of work does not exempt anyone from the obligation to comply with labour law, health and safety rules, and tax regulations. A responsible approach to planning and organising workation ensures that it can become not only an enjoyable experience but also a fully safe and legally compliant element of modern workplace culture.