Remote Work vs. Hybrid Work – Regulations and Organisation in 2026

The model of working outside the office firmly took root in the reality of Polish companies right after the COVID-19 epidemic. However, quite a few misunderstandings have grown around it – especially regarding how remote work differs from hybrid work and what obligations fall on the employer. The Labour Code has regulated remote work since 2023, and 2026 brings essentially no revolution here, but rather tidies up what is already in force. We explain what the legal situation looks like and how to sensibly organise remote work rules.

Remote work – regulations in a nutshell

The rules for performing work outside the company's premises are defined by law and apply to every employer. According to the interpretation, remote work is work performed in whole or in part at a location indicated by the employee and agreed upon with the employer on each occasion, using means of remote communication.

How does remote work operate in reality? The regulations organise this issue into several modes, as:

• fully remote work – the employee performs all duties outside the office;

• partial remote work – some days remotely, some on-site; this is precisely what is colloquially called the hybrid model;

• occasional remote work – ad hoc, at the employee's request, up to a limit of 24 days in a calendar year;

• remote work at the employer's instruction – possible during states of emergency or when force majeure temporarily makes it impossible to provide occupational health and safety conditions at the workplace.

Hybrid work – what exactly is it? One of the most popular solutions in Poland

Here an important nuance appears. Many employers, but also employees, ask what hybrid work actually is in today's world. Well, formally the concept of hybrid work does not appear in the Labour Code at all. It is simply remote work performed partially: a few days a week at home, the rest in the office.

Remote work vs. hybrid work – differences in practice

Since legally it is the same ground, then where do the real, noticeable and measurable divergences actually lie? The differences, of which there are surprisingly many, mainly concern organisation and how time is split between home and office.

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It is worth remembering here that occasional remote work is something different again from hybrid work – it has a strict limit of 24 days a year, it is initiated solely by the employee, and the employer then has no obligation to reimburse the costs of energy and internet.

Remote work – regulations and the employer's obligations

Regardless of whether we are talking about fully remote or hybrid work, the employer always has specific obligations to fulfil.

The employer must provide the employee with work tools and cover the costs of electricity and telecommunications services – most often in the form of a lump sum or an equivalent payment. Importantly, these benefits do not constitute income within the meaning of the Personal Income Tax Act, so they are exempt from tax and contributions.

On top of this comes the obligation to prepare an occupational risk assessment and health and safety information for the position, to implement personal data protection procedures and – if the need arises – to conduct appropriate training.

The employer retains the full right to monitor the performance of work, compliance with health and safety, and the protection of information, but the rules of such monitoring must be agreed relatively early. The monitoring itself may not violate the privacy of the employee or their household members.

Proper organisation – remote work rules

The foundation of a well-arranged model is the set of remote work rules. The principles for performing remote work are set out in an agreement concluded with the company trade union organisation, and where no unions operate – precisely in the remote work rules established by the employer.

Well-constructed remote work rules should cover at least:

• the permitted places for performing work,

• the rules for reporting remote days,

• equipment matters,

• the amount of the lump sums,

• the method of recording working time,

• the rules for monitoring and data protection.

The exception is occasional remote work. In its case, the remote work rules are not mandatory but optional, which is why in many companies it is nevertheless described in an internal instruction in order to maintain proper order.

Most problems with remote or hybrid work arise not from the regulations themselves, but from their superficial and incorrect implementation – an imprecise set of rules, a poorly calculated lump sum, or the lack of clear recording rules, which form the core of well-designed measures. Putting these elements in order at the outset is very important, as it makes it possible to avoid disputes and to remain calm in the context of any inspections carried out.