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Applying for remote work – terms and conditions

New provisions of the Polish Labour Code governing remote work entered into force on April 7th, 2023. These new regulations specify numerous aspects of remote work, most notably how and when, and under what conditions an employee may apply for remote work, and when an employer may grant such an option to their employees.
Author:
Marta Michalik
Payroll Project Manager

Definition of remote work

The definition of remote work is set forth in Labour Code Art. 6718: remote work is work consisting of performance of the employee’s duties wholly or partly at the employee’s place of residence, agreed in each instance by the employee and the employer, using means of communication at a distance.

Remember:

  • The place where remote work is performed must be agreed in each case with the employer.
  • The parties must agree on conducting remote work in written or electronic form.

Documents governing the possibility of performing remote work

The decision to perform remote work may be taken:

  • At the time of concluding the employment contract, or
  • During the course of employment.

Who can request remote work?

A change from stationary work to remote work may be made at the initiative of the employer or the employee. This possibility exists both upon conclusion of the employment contract and during the course of employment.

Remote work at the employer’s instruction:

The employer can assign remote work in the following instances:

  • When a state of emergency, epidemic, or epidemic threat is in effect and for 3 months after it is called off
  • When due to force majeure, it is temporarily impossible for the employer to ensure safe and hygienic working conditions at the employee’s prior working location.

The employee must confirm, in a declaration on paper or electronically, that he or she has the proper space and technical conditions to perform remote work.

Important! The employee’s declaration that he or she has the proper space and technical conditions to perform remote work must be submitted immediately prior to issuance of the instruction.

Employee’s request for remote work:

An employer must grant a request for remote work submitted by:

  • A pregnant employee
  • An employee raising a child up to age four
  • An employee caring for an immediate family member or other person sharing their household, certified as disabled, or as moderately or significantly disabled
  • An employee who is the parent of a child certified as disabled or as moderately or significantly disabled, under the regulations on professional and social rehabilitation and employment of disabled persons
  • An employee who is the parent of a child found to be in need of early developmental assistance, or certified as requiring special education or needing educational rehabilitation instruction, as referred to in the Education Law of 14 December 2016, also if the child is age 18 or over
  • An employee who is the parent of a child holding a certification referred to in Art. 4(3) of the “Pro-life” Act on Support for Pregnant Women and Families of 4 November 2016, i.e. serious and irreversible retardation or untreatable life-threatening illness which arose during the prenatal period or during birth, also if the child is age 18 or over.

Important! The employer’s refusal to allow remote work must be justified in the situation, where remote work is not possible for reasons of work organization or the type of work performed by the employee. The employer must notify the employee of the reason for refusal to grant the request in writing or electronically within 7 days after the employee submits the request.

Occasional remote work

The new regulations also provide for “occasional remote work.” Remote work may be performed occasionally, at the employee’s request made in writing or electronically, for a duration not exceeding 24 days within the calendar year.

  • Occasional remote work is a form of work performed partially remotely. It may be incidental, and should be used solely to meet the employee’s needs.
  • Only the employee may request this form of remote work, by submitting an appropriate application.

Reimbursement of costs of occasional remote work: the employer can reimburse the employee for costs directly connected with such work. Under the Personal Income Tax Act, the reimbursed costs will not be taxed as the employee’s income.

Inspection of the performance of occasional remote work, and compliance with occupational health and safety regulations and data protection procedures, is conducted under rules agreed with the employee. This solution was introduced because the rules for performance of occasional remote work will not be specified in workplace policies.

Request to cease remote work and restore the prior conditions

If remote work was agreed during the course of the employment relationship, either party may submit a binding request, in paper or electronically, to restore stationary work.

The parties will agree on the date for restoring the prior working conditions, but no longer than 30 days after receipt of the request. If the parties cannot agree on the date, the prior working conditions will be restored 30 days after receipt of the request.

Important! The employer cannot make a binding request to cease remote work and restore the prior working conditions in the case of the following employees performing remote work at their own request:

  • Parents of children up to age four
  • Pregnant employees
  • An employee caring for an immediate family member or other person sharing their household, certified as disabled or as significantly disabled.

However, even in these cases, remote work can be ended if work can no longer be performed remotely due to the organization of the work or the type of work performed by the employee.

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