Poland: Remote working will not deprive employees of the right to higher deductible costs for living in another municipality

Employees whose place of permanent or temporary residence is outside the municipality where the workplace is located and who do not receive an expatriation allowance are entitled to increased deductible costs of PLN 300 per month. Recently the Ministry of Finances has confirmed that the increased deductible costs will be applicable even if the employee works remotely.

It should only be remembered that the condition for the employer (payer) to apply the increased deductible costs when collecting PIT advances is that the employee submits a declaration that they meet the conditions for the application of the costs in this amount.