HR & Employment

Remote Work — Tax-Deductible Costs, Reimbursement & Employer Obligations 2026

May 2, 2026 ~7 min read

Remote work in Poland has been regulated by statute since 2023. Employers have specific obligations — including reimbursing employees for internet, electricity, and equipment costs. Employees are entitled to a cash equivalent. We explain how to handle the tax side and what it costs both parties in 2026.

Article illustration — payroll and HR 2026

What is remote work in the legal sense

Remote work (since April 7, 2023) is work performed at a location indicated by the employee and agreed upon with the employer — most commonly at home. Forms of remote work:

  • Permanent — the employment contract specifies remote work as the primary mode
  • Occasional — up to 24 days per year, with no additional employer obligations
  • Hybrid — a combination of office and remote work

Employer obligations

  1. Cost reimbursement for the employee's utilities (internet, electricity) and materials
  2. Providing equipment or a cash equivalent if the employee uses their own
  3. Health & safety — training, risk assessment, insurance
  4. Remote work policy — a written document outlining procedures
  5. Communication — tools (Slack, Teams, etc.) at the employer's expense

Non-compliance carries the risk of PIP (Państwowa Inspekcja Pracy — National Labour Inspectorate) intervention and compensation claims.

How much is the reimbursement

The amount of the equivalent is not rigidly defined by statute — the parties agree on it in the contract. Market practice and case law:

  • Internet: PLN 50–150/month (proportional to business vs. personal use)
  • Electricity: PLN 50–100/month (hours worked × computer wattage × price per kWh)
  • Equipment (if the employee uses their own laptop): PLN 100–300/month or a one-time depreciation payment of PLN 1,500–3,000
  • Total typical equivalent: PLN 200–500/month

Tax treatment — KUP and PIT

For the employer: the reimbursement is a fully deductible KUP (koszt uzyskania przychodu — tax-deductible cost), provided it is documented in the contract or remote work policy. No VAT applies (it is a payment to the employee).

For the employee: the equivalent is not considered income if it covers actual remote work costs. It is exempt from PIT (personal income tax) and ZUS (social insurance contributions).

For the equivalent to remain tax-exempt:

  • It must be specified in the employment contract or remote work policy
  • The amount must be reasonable and not excessive
  • The employee does not need to submit every individual receipt, but there must be a justification

An excessive equivalent (e.g., PLN 2,000/month for 4-hour workdays) may be challenged by the tax office as disguised income.

Frequently asked questions

Can an employee refuse remote work?
Yes, an employee does not have to agree to remote work. The employer cannot force it unless the employment contract already provides for it.
What about ZUS on the reimbursement?
If the equivalent genuinely covers remote work costs, it is exempt from ZUS (social insurance contributions). If it is treated as additional remuneration, full employee ZUS contributions apply.
Can I work remotely from abroad?
Technically yes, but it complicates matters: after 183 days outside Poland you become a tax resident of another country. The employer may also require authorization.

Need help?

The Księgowość 365 team — experienced accountants — will handle your bookkeeping and settlements in line with current regulations. First online accounting consultation is free.

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