Remote Work in 2026 — Legal Framework
Since April 7, 2023, remote work has been regulated in the Polish Labor Code (Art. 6718 et seq.). The rules have not fundamentally changed in 2026, but practice has crystallized standards worth knowing for tax purposes. An employee performing remote work is entitled to cost reimbursement or an allowance, and tax treatment depends on the form.
Allowance and Lump Sum — Are They Taxed?
The employer must cover remote work costs in one of these forms:
- Reimbursement of actual costs — e.g., documented expenses for electricity, internet
- Lump sum — a fixed monthly amount set by agreement or regulation
- Equipment allowance — when the employee uses their own tools (computer, desk)
Under Art. 21 sec. 1 item 13 of the PIT Act, an allowance for the employee's own tools is PIT-exempt if it reflects actual costs. The same applies to a remote-work lump sum — if its amount reflects energy, internet, and utility consumption norms, it is not subject to social security or income tax.
Caveat: an inflated lump sum (e.g., "rounded up to PLN 500") may be challenged by ZUS and the tax office as hidden compensation.
Employee vs. B2B — Different Treatment
| Form | Remote Work Costs | Taxation |
|---|---|---|
| Employment contract | Covered by employer (allowance/lump sum) | Generally PIT- and ZUS-free |
| B2B (sole proprietorship) | Booked as own deductible expense | Full deduction; ZUS on own base |
| Service contract | No right to lump sum | Standard service-contract deduction rules |
Employee Working from Home — What Can Be Deducted?
An employee on an employment contract cannot deduct remote work costs on PIT-37 — only statutory employment costs apply (PLN 250 / 300 per month). The exception is creative work (e.g., software developers), where employment costs are 50% (subject to a yearly cap of PLN 120,000 from 2026).
B2B at Home — Watch the Address
An entrepreneur running a sole proprietorship and working from home can deduct:
- A proportional share of rent and utilities — based on the area used for business (typically 10-20%)
- Office and computer equipment — fully, if used for business
- Internet and phone — proportionally to business use
- Coworking rental — as a fully deductible expense
Caveat: registering home as the company seat can have consequences when selling the property — the proportionally depreciated portion is subject to business tax.
Remote Work from Abroad — The Residency Trap
More and more employees work remotely from abroad (e.g., vacation in Spain, extended stay with family in Germany). Tax pitfalls:
- 183 days — staying more than 183 days a year can change tax residency
- Company residency — remote work from abroad may create a permanent establishment for the employer in another country
- ZUS A1 — when working from another EU country, obtain an A1 certificate to avoid double social security
Planning a home office abroad or want to settle a remote-work allowance properly? Contact us — we will plan your filing and help avoid the traps.