Purpose:The paper aims to show the positive and negative effects of remote working during the COVID-19 pandemic in small enterprises in Poland. The study is both theoretical and empirical. The theoretical part shows the essence and factors that influence working from home. The practical part presents a survey conducted among employees on the positive and negative effects of remote working. Design/Methodology/Approach: The methods used in the study include the literature analysis and the selection, deduction, and synthesis of secondary and primary empirical source materials. The author's questionnaire as a research tool was used to obtain preliminary data. The questionnaire addressed small business employees who had to switch to the home office due to the COVID-19 pandemic. Sixty-seven employees of small enterprises located in various regions of Poland participated in the study.
Findings:The study has revealed the positive and negative effects of remote working during the COVID-19 pandemic. The most frequently cited positive effects of working from home were more excellent timeliness and employee commitment, positive relations between employees and managers, increased satisfaction with the effects of work, and the possibility of flexible working time at home. Practical Implications: Other positive effects included the possibility of combining professional and household duties, casual dress code, calm atmosphere, lack of constant supervision, saving time and money due to the lack of commutes, and the possibility of raising IT skills. The respondents referred to the limited access to the company's resources and documents and the lack of complete control of managers over employees. Originality/Value: The article covers current issues and presents problems regarding the COVID-19 pandemic. The paper is a new contribution to research in the context of the impact of the pandemic on remote working. It reveals the behavior of employees and managerial decisions regarding the functioning of enterprises in the pandemic.