The aim of the aforementioned work was to show the way in which employers and employees perceive the performance of work tasks at a distance. What advantages and disadvantages does this form of work ultimately bring to the employer and the employee? In order to achieve the goal of the work, secondary data were collected and the data comparison method was used. The aforementioned work gave an insight into how remote work gained its true meaning during the COVID-19 pandemic, because employers and employees were forced to develop such a form of work in order to successfully continue their business. The greatest benefit caused by the pandemic was enjoyed by companies that had already developed their business through the application of information and communication technology before the pandemic began. On the other hand, companies that did not invest funds in such a form of business through their business activities faced a huge challenge that made their work much more difficult in the crisis months. As the main advantages of telecommuting for the employer, it is possible to highlight cost savings on the rental of work space, utilities, and building maintenance. Also, when choosing employees for their business, employers are not limited to employees who are located in the immediate vicinity of the company, but have the opportunity to search for workers all over the world, provided that they first have access to the Internet. However, remote work for employers has its disadvantages such as security risks, it is known that allowing such a way of working brings with it new risks and challenges for the organization. On the other hand, some of the advantages for the employee are time savings on the journey to the workplace, which are possible through working with the help of ICT. However, it should be mentioned that the employee's lack of direct contact with other colleagues from the company negatively affects his perception of such a way of doing work. The employee often perceives assigned work, which he has to do remotely, more frivolously than in the company's headquarters, which ultimately has a negative impact on the quality of the company's operations.