On 1 December 2022, the lower house of the Polish Parliament adopted a draft law amending the Labour Code and other acts and introducing remote working as a permanent solution into the Polish labour law system. The proposed legislation imposes a number of new obligations on employers that will have an impact on budgets and operational matters. One of the examples of additional burdens on employers is the obligation to cover the costs of electricity and telecommunication services incurred by employees when working remotely. When determining a fixed-rate allowance to cover those expenses, both the costs and standards of electricity consumption must be taken into account. This can be quite a challenge for employers, especially given the fluctuating energy prices.

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