• Home office for employees working from abroad
  • Home office and posting and business travel – differences
  • Law applicable to the employment relationship in case of remote working
  • Social security contributions for remote working
  • Refund of expenses for remote workers – rules for determining the amount of benefits and equivalents and for their contribution and taxation
  • Accidents at work of remote workers and health and safety issues
  • Choosing the right working time system and accounting for the working time of employees working remotely
  • Control of the work of employees working remotely
  • Rules on the protection of confidential information and data protection when performing remote working
  • Remote work performed abroad – how it may impact on tax residency of the employee?
  • Place of work and its impact on tax settlements
  • Employer obligations in case of tax obligation occurring abroad
  • Specific tax issues connected with remote work


“Employment of foreign nationals during COVID-19 (Part 2)” – Slides from the meeting