The recent tax report by Julie Baron of Vialto Partners on The View From The Top looked at changes to remote work employment tax law in Poland.
As of April 7th, 2023, a new employment tax law will be introduced in Poland that will define the hybrid model of work. This law introduces a number of obligations that will be imposed on employers who have employees working from home. One of the most important of these obligations is that individual employers who have remote employees will be required to provide them with materials, tools, and technological devices that are necessary to perform their work from home.
Cost of working remotely
However, the cost of these materials and devices will need to be factored in as an extra burden for employers with employees in Poland. Employers in Poland will also be required to cover the costs and risks relating to the performance of remote work. This obligation will need to be specified in any arrangement made between the employee, employer, and the ADA.
Remote work conditions
In addition to the provision of materials and devices, employers will need to enter into agreements with their employees about the conditions of working remotely, and about the safety and health conditions of work performed outside of the office. The regulations will need to ensure that employees receive the proper training and technical support for working from home.
Remote work tax exemption
If employers reimburse the costs of remote work to their employees, as they are required to do under the law, they will need to ensure that such reimbursements are exempt from tax and Social Security in Poland. Companies in Poland will need to ensure that the proper amount is distributed to employees working from home.
To summarize, employers with employees in Poland need to be prepared for the changes in employment tax law that will be introduced on April 7th, 2023. If you have remote employees, it is important to enter into agreements with them regarding the conditions of working remotely, and to ensure that they receive the necessary materials, tools, and technological devices to perform their work from home. You will also need to cover the costs and risks associated with remote work, as well as properly reimburse employees for these costs.
Watch the complete tax update here:
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