Remote work, which has gained significant importance in recent years, involves a range of obligations for both the employer and the employee. The Labor Code outlines the rules by which the employer must ensure that the employee has appropriate conditions to perform remote work. At the same time, these regulations define the boundaries of what constitutes taxable income for the employee.

Obligations and Costs

According to the Labor Code, for remote work, the employer must provide the employee with:
• Training necessary to perform the job
• Tools and materials, as well as technical support
• Installation, servicing, and maintenance of work tools, or cover the associated costs, including telecommunications services and energy expenses
• Reimbursement of incurred costs, other than those specified above

Reimbursement of incurred expenses can be made in the form of a cash equivalent in an amount agreed upon with the employer or through the payment of a lump sum. Mandatory reimbursement of costs in the form of a cash equivalent or lump sum includes electricity costs, telecommunications services, and other expenses necessary for performing remote work.

Other costs, such as wear and tear, are only reimbursed if it is stipulated in company policies regarding remote work. Costs not directly related to performing remote work do not need to be covered by the employer. Such a cost might include the purchase of a desk or office chair, which are considered part of the workstation setup rather than work tools.

Regardless of the mandatory reimbursement of employee costs arising from remote work, these are expenses related to the functioning of the enterprise, which must be included in tax-deductible costs.

Employee Income

According to the Labor Code, providing an employee performing remote work with materials and tools, covering costs directly related to this work, and paying a cash equivalent or lump sum by the employer do not constitute taxable income for the employee.

Remote work at a computer may require the employer to provide the employee with corrective glasses. The employer is obliged to do so if the employee meets the requirements of the health and safety regulations for workstations equipped with display screens. The value of the financed glasses generates income for the employee from the employment relationship, but this income is not taxable if the glasses are provided in compliance with the regulations mentioned above. A remote workstation equipped with a computer must be considered, under the mentioned regulations, as a workstation equipped with a display screen, meaning that providing glasses by the employer will constitute non-taxable income from employment.

In the context of remote work, it is also important to note the right to increased expenses. These apply to an employee working remotely from home if their place of residence is in a different location than their workplace, regardless of the actual place of work.