the evolution of the work model in the finance and accounting sector: an expert analysis for 2026.

tl;dr / summary :

• Market stabilisation: in the first half of 2026, the Polish finance and insurance sector demonstrates high resilience - 88% of enterprises assess their financial condition as good or very good.
• Maturity of work models: the debate regarding work arrangements (remote, on-site, hybrid) has entered a maturity phase, where rigid mandates are giving way to flexibility.
• The role of the office: although remote work has gained traction, physical offices in the F&A industry remain crucial for maintaining data security, ensuring efficient financial period close (month-end closing), and conducting effective new hire onboarding.
• Employer strategies: the majority of companies (80%) are maintaining their current headcount, prioritizing internal process optimization over aggressive recruitment drives.
• The future is hybrid: the key to success in 2026 lies in the deliberate utilisation of the office as a space for team synergy, while migrating operational and analytical workflows to a digital environment.

In the first half of 2026, the Polish labor market is characterised by a "cautious stabilisation." Within the finance and insurance sector, widely regarded as a cornerstone of the economy, the financial fundamentals of enterprises remain robust. A striking 88% of companies in this sector rate their current financial standing as good or very good, continuing the stable trend observed in recent years. Nevertheless, the perspective on human capital management has undergone a permanent shift, and the debate surrounding work models—remote, on-site, or hybrid—has reached a mature phase.

on-site work in accounting: is it still the industry standard?

The question of the necessity of on-site work in accounting is pivotal in contemporary recruitment processes. While remote work has become ubiquitous across many service sectors, the physical office retains a strong position in finance and accounting, even if it is no longer the sole acceptable model.

The retention of an on-site or office-dominant hybrid model within the industry stems from several objective factors:

• Data security and confidentiality: operations involving sensitive financial data require rigorous access controls, which are significantly easier to enforce within a controlled office environment than in a remote home-office setting.
• Process complexity: workflows such as the month-end close or financial audits necessitate rapid, often informal, cross-functional communication, which operates more smoothly in an on-site environment.
• Onboarding effectiveness: knowledge transfer to junior staff, conducted as part of professional training, is evaluated as vastly more effective through direct, in-person contact. This is particularly critical in light of demographic challenges and ongoing training requirements.

Nevertheless, treating fully on-site work as the "only standard" is an outdated paradigm. Market dynamics dictate flexibility, and employers who rigidly adhere to mandatory full-time office presence may encounter friction in attracting top-tier F&A talent.

work models: an analysis of benefits and risks.

Selecting a work model for finance departments involves specific advantages and threats that must be incorporated into the firm's operational strategy.

1. Fully on-site model.

• Benefits: maximises control over document workflows and data security. Facilitates the rapid resolution of operational bottlenecks and the cultivation of a robust organisational culture and team loyalty.
• Challenges: Restricts access to a broader candidate pool, as professionals in 2026 expect greater autonomy in managing their time. This can result in protracted recruitment cycles and the necessity to offer higher base salaries to offset the lack of flexibility.

2. Fully remote model.

• Benefits: enables the recruitment of subject matter experts nationwide and eliminates commercial real estate overhead. It is frequently perceived by candidates as the ultimate fringe benefit.
• Challenges: weakens organisational ties, complicates the enforcement of cybersecurity protocols, and introduces the risk of employee isolation, which can adversely impact staff retention.

3. Hybrid model (the optimal compromise).

• Benefits: merges the advantages of on-site teamwork (relationship building, expedited communication) with the need for independent focus afforded by remote work. Current global research indicates that workforces prioritise flexibility as a primary objective in the workplace environment.
• Challenges: requires a high degree of organisational maturity. The implementation of advanced digital tools for managing HR and payroll processes is imperative to prevent operational silos.

employer strategies for 2026.

Data from the Employer Plans (Plany Pracodawców) report (December 2025) clearly indicate that Polish employers are not anticipating a revolution in the first half of 2026. In the finance and insurance sector, a substantial 80% of firms declare no planned changes to team sizes, and 77% forecast no overall shifts in headcount.

This "stabilisation" extends to the selection of work models. Companies that have developed effective hybrid frameworks are maintaining them, viewing this as an essential component for sustaining employment stability. Notably, recruitment momentum across the broader economy has decelerated - only 15% of companies report hiring growth, prompting organisations to focus on the optimisation of internal processes rather than aggressive headcount expansion.

market takeaways.

In finance and accounting, 2026 will not mark a departure from the office, but rather a transition toward its more deliberate utilisation. Physical office presence will increasingly be dedicated to tasks demanding team synergy, while operational, reporting, and analytical workflows will be confidently transitioned to the digital (remote) space.

For employers, it has become critical to understand that flexibility in working hours and locations is a foundational requirement in 2026, not merely a perk. Conversely, the challenge for employees remains adapting to an environment where a hybrid setup demands heightened self-discipline and technological proficiency to maintain the high efficiency of financial processes.

Q&A: the future of work in finance.