In Poland, employees working from home are entitled to a mandatory work-from-home (WFH) allowance to cover associated costs.
WFH Allowance Details
Standard Amount: PLN 400 lump sum.
Tax and Social Contributions: The allowance is exempt from both social contributions and taxes.
Adjustment of Allowance
Absences: The allowance must be reduced proportionally if the employee is absent from work, such as during sick leave or holidays.
Client Agreement: The amount can be increased if agreed upon with the client or employer.