In the individual tax ruling (ref. no. 0113-KDIPT2-3.4011.433.2023.2.SJ), the Director of the National Treasury Information Service agreed that employees who work remotely are also entitled to higher monthly tax deductible expenses (PLN 300 instead of PLN 250).

The introduction of remote work itself is what counts - it does not matter whether the employee performs hybrid work or works exclusively remotely.

The increased expenses may apply provided that the employee's permanent or temporary residence is located outside the town where the work establishment is located.

The application of the above interpretation, although favourable to employees, seems quite risky. In practice, it will be safe to apply the increased expenses if the employee works from the office even one day a month. In the case of full-time remote work, the employer should consider requesting an individual tax ruling.

Find more in the PRO HR August 2023