Once the state of emergency is over, the concept of remote working will continue to be defined in the Labor Code, but it will also cover part-time work at home as well as work with a non-computer device.

The employment contract must include remote working even if it is only partial.

It is also important that:

• the employer exercises his right of control remotely using a computer device
• if the employer exercises the right of control at the place of telework, the control must not impose a disproportionate burden on the employee or on another person using the property on which the telework is located
• the employer ensures that the employee can enter their territory and keep in touch with another employee
• the employer must provide the remote worker all the information that they provide to the other employees.

The employer may not deviate unilaterally from the provisions of the law, if the parties wish to agree on different provisions, they must stipulate this in the employment contract.

The general rules for damage events continue to apply to the employer.

The Labor Protection Act contains provisions on the place and means of work and the control of the employee’s remote work.

Remote working can also be done with the work equipment provided by the employee. In the case of such work equipment, the employer carries out a risk assessment to make sure that the condition of the work equipment does not endanger the safety or the health. From now on, the employee is obliged to maintain the proper condition of the equipment.

It should be emphasized that the employer must provide the employee written information about the rules of necessary and safe working conditions.

Under the Personal Income Tax (PIT) law, the employer is still entitled to a benefit, in the case if remote working is actually enshrined in the employment contract. Under this allowance, the employer can account for part of the amount paid as reimbursement in connection with teleworking without proof.

Employers may want to create a telecommuting policy on other detailed rules.