What are the mandatory allowances in Poland?
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.
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