Remote work has been regulated in the Labor Code since April this year. The new regulations impose a lot of obligations on employers who will have to face many challenges. Below are the most important obligations that employers must comply with in order to correctly implement labor law.
Remote work – employer’s obligations
The regulations on remote work impose an obligation on the employer to provide the remote employee with:
- materials and work tools, including technical devices necessary to perform remote work;
- installation, service, maintenance of work tools, including technical devices, necessary to perform remote work or cover the necessary costs thereof;
- covering the costs of electricity and telecommunication services;
- covering other costs directly related to the performance of remote work – if such an obligation is specified in the agreement specifying the principles of remote work concluded with the company trade union, in the relevant regulations, possibly in the order to perform remote work, or in an appropriate agreement with employees;
- training and technical support necessary to perform remote work;
- cash equivalent for using, for example, the employee’s private laptop and other materials not provided by the employer.
Remote work in the Labor Code – setting the rules
The changes introduced regarding the performance of remote work should be specified in an agreement with the company’s trade union organization, and if there is no company trade union organization at the employer, the employer should regulate the rules for its performance in the regulations after consultation with employee representatives elected in accordance with the procedure adopted at the employer. The agreement should specify:
- groups of employees who may be affected by remote work;
- the rules of covering by the employer the necessary costs related to the installation, service, operation and maintenance of work tools, as well as other costs directly related to the performance of remote work, if the reimbursement of such costs has been specified in the agreement or regulations;
- the rules for determining the cash equivalent in the event that an employee performing remote work uses work materials and tools, including technical devices, necessary to perform remote work, which have not been provided by the employer;
- the rules for determining a lump sum corresponding to the expected costs incurred by the employee in connection with remote work.
Remote work – costs covered by the employer
Due to the fact that the new regulations regulate the obligations of the employer and the employee working remotely, both parties will have to agree on the method of settling the costs of remote work. When determining the amount of the lump sum, account should be taken, in particular, of consumption standards for materials and work tools, including technical devices, their documented market prices and the amount of material used for the employer’s needs and market prices of this material, as well as electricity consumption standards and service costs. telecommunications. This means that the employer, when indicating the amount of the lump sum, should justify it based on the indicated criteria. The employee and the employer will be able to determine whether the settlement of remote work will be settled by paying a lump sum or an equivalent. In both cases, the amount of benefits and the rules for their payment should be specified.
Amounts related to remote work paid to an employee are excluded from income. This applies not only to the covered costs related to the employee’s remote work, but also to the payment of the cash equivalent or lump sum. Moreover, in accordance with the new provisions introduced by the amendment, the provision of materials and work tools by the employer to an employee performing remote work, including technical devices, necessary to perform remote work, will also not constitute income and will not be subject to taxation.
