30 March 2023

Remote work. Changes from April 7th, 2023

An amendment to the Law regulating i.a. principles of remote work will come into force on April 7th, 2023.

Remote work in a new interpretation. Among the new regulations, we will find a new definition, employer’s obligations, as well as specifying the technical conditions that must be met for this type of work to be performed. The rules of the rule concerning applications, authorizations (binding application), and potential refusal seem to be particularly important. Read the summary of the changes resulting from the amendment.

Definition of an employment relationship

Under the Act of March 2nd, 2020, on special solutions related to the prevention, prevention, and combating of COVID-19, other infectious diseases, and crises caused by them, the employment relationship is a legal relationship between the employee and the employer. Within its framework, the employee undertakes to perform work of a specific type for the employer under his supervision and at the place and time designated by the employer.

Types of remote work

The amendment, which will enter into force on April 7, 2023, repeals Art. 3 of the “Covid” Act, specifying the rules for working from home during a state of emergency (including the state of an epidemic). It introduces e.g. the concept of basic remote work and hybrid work, with differences resulting mainly from the needs reported by the employer and the employee, and thus not dictated by the content of the act.

The fragments of the act defining the rules of remote work during the pandemic have been replaced by the possibility of agreement with the employer (in special cases).

Redefining remote work

Under Art. 67 of the amendment, work may be performed in whole or in part in a place indicated by the employee and agreed with the employer each time, including at the employee’s residence address, in particular using means of direct remote communication.

Agreeing on working conditions

As a rule, the changes introduced by the amendment do not force renegotiation or annexation of employment contracts concluded before the date of entry into force of the provisions.

However, in the case of an agreement on the performance of remote work, when concluding an employment contract, the information referred to in Art. 29 sec. 3 k.p. (written information about employment conditions) about:

  • the organizational unit in which the workplace is located,
  • a person or body responsible for cooperation with an employee performing remote work and authorized to carry out inspections at the place of work (an entity under Article 3, 1 of the Labor Code)

When the agreement on the performance of remote work takes place during employment, either party to the employment contract may submit a binding request to cease such work and restore the previous working conditions. The party has 30 days to do so.

Remote work at the employee’s request

An employee may propose to switch to full or hybrid work on their own by applying to the employer. The application may be binding on the employer when at least one employee-related criterion is met:

  • an employee referred to in Art. 142 1 section 1 points 2 and 3 of the Labor Code
  • pregnant workers
  • an employee raising a child to the age of 4
  • an employee taking care of another member of the immediate family or another person remaining in the same household, with a certificate of disability or a certificate of severe disability

In such a case, the employer is obliged to take into account the above-mentioned request. employees, unless it is not possible due to the organization of work (work regulations) or the type of work performed by the employee (health and safety regulations).

In the event of a refusal, the employer is obliged to provide objective reasons for the refusal within 7 days from the date of submission of the application by the employee.

Obligations of the employer

After a positive consideration of the employee’s application, the employer is additionally obliged to provide conditions for remote work. The content of the amendment indicates that the employer should:

  • provide materials and work tools necessary to perform remote work;
  • provide or cover the costs of installation, service, and maintenance of work tools, including technical equipment (necessary), and cover the costs of electricity and telecommunications services (necessary);
  • cover other directly related costs;
  • provide training and technical assistance.

You can read more about the new rules of remote work on the dedicated page of the gov.pl portal.

Other news

  • All articles
  • VAT
  • Tax reliefs
  • Polish Deal
  • Financial statements
  • Ukraine
  • Invoicing
  • PIT
  • CIT
  • Governmental support
  • Entrepreneurial Law
  • PPK
  • HR & OHS


Subscribe to our newsletter and stay up to date with the most important changes in Polish law

ARPI Accounting is a part of ARPI Group, a Norwegian holding which started to operate in Poland in 2001.