Poland Immigrant Info

Remote Work Rules in Poland

What the Labour Code says about remote work, your employer's obligations, and tax if you work across borders.

Updated 2026-01-20 · 1 min read

Remote Work Rules in Poland
On this page
  1. The legal basis
  2. Employer obligations
  3. Your rights
  4. Cross-border tax

Since 2023 the Polish Labour Code codifies praca zdalna (remote work). It distinguishes:

  • Praca zdalna — agreed remote work (home or another chosen place).
  • Telepraca — older term, largely folded into remote work.

Employer obligations

  • Provide necessary tools (laptop, software).
  • Cover costs (electricity, internet) — usually a fixed monthly allowance.
  • Cover accidents during remote work under accident insurance.

Your rights

  • The same working-time, leave, and overtime rules as on-site work.
  • Right to disconnect outside working hours.
  • Occasional on-site presence can be required if agreed.

Cross-border tax

If you live in Poland but work remotely for a foreign employer, you usually:

  • Pay PIT in Poland on worldwide income as a Polish tax resident.
  • May need to handle double-taxation treaties.
  • Consider a Polish JDG/B2B to invoice the foreign employer cleanly.

Consult a tax adviser for your specific situation.

FAQ

Can my employer refuse a remote-work request?
Remote work can be agreed in the contract or introduced by the employer. An employee can request it; the employer decides unless a remote clause exists.
Who pays for home-office equipment?
The employer must provide tools and cover electricity/internet costs, either in cash or kind, under the Labour Code remote-work rules.

Sources

  1. Polish Labour Code — remote work provisions (updated 2026-01-12)

This article is informational and not legal advice. Always confirm with the relevant authority.

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