Business travel – domestic and international allowances from 01-01-2023.

A business trip is the performance of a business task at the behest of the employer outside the town where the employer’s registered office is located or outside the regular place of work. Employees are entitled to:

• per diems: for domestic travel – the equivalent of the increased cost of food, and for travel abroad – the equivalent of the cost of food and other minor expenses,
• reimbursement of costs of: travel by means of local transport, travel, accommodation, other necessary documented expenses, determined or recognised by the employer in accordance with justified needs.

allowances for domestic travel

The minimum national allowance is PLN 45 per day of travel.

1. If the trip lasts:

• less than 8 hours – no allowance is payable
• between 8 and 12 hours – a 50% allowance is payable
• more than 12 hours – full allowance is payable.

Where an employee is provided with free board, the allowance is reduced. This also applies to hotel accommodation with board. For breakfast, 25% of the allowance is added, for lunch 50% of the allowance and for dinner 25% of the allowance.

2. Overnight accommodation

An employee is entitled to reimbursement for hotel accommodation, documented by a receipt. However, the amount for one night cannot exceed 20 times the per diem (PLN 900).

If the employer has not provided the employee with accommodation and the employee does not present a bill for the night, the employee will be entitled to a lump sum of 150% of the per diem, i.e. PLN 67.50.

1. Per diems when travelling abroad.

In companies that do not have internal regulations on the calculation of foreign allowances (e.g. in the form of remuneration regulations), the rates set out in the Regulation of the Minister of the Family and Social Policy of 25 October 2022 amending the Regulation on entitlements to be paid to an employee working in a state or local government unit of the budgetary sphere on account of business travel (Journal of Laws, item 2302) apply for the calculation of allowances.

The amount of per diem for a foreign trip depends on the country to which it is delegated.

The employer may set different limits than those specified in the legislation. It is important that the minimum amount of per diem for foreign travel is not less favourable than the per diem for domestic business travel. This means that the per diem rate for domestic business travel set out in the regulation is the minimum rate.

IMPORTANT: If the employer determines and pays the employee a per diem higher than the limit set out in the above-mentioned regulation, the excess will constitute income for the employee on which he or she will pay tax.

If the trip lasts:

• up to 8 hours – the employee is entitled to 1/3 of the allowance,
• over 8 to 12 hours – the employee is entitled to 50% of the allowance,
• over 12 hours – the employee is entitled to the full allowance.

International travel time is accrued:

• air travel – from the moment an aircraft takes off on its way abroad from the last airport in the country to the moment the aircraft lands on its way back to the first airport in the country,
• overland journey – from the moment of crossing the state border on the way abroad to the moment of crossing it on the way back home
• sea journey – from the moment a ship (ferry) departs from the last Polish port until the moment it enters the first Polish port on the way back.

2. Overnight accommodation

An employee is entitled to reimbursement for overnight accommodation during a trip abroad in the amount evidenced by a receipt, but up to the limit set out in the Ordinance of the Minister of Family and Social Policy of 30 June 2022 amending the Ordinance on the entitlements to be paid to an employee employed in a state or local government unit of the budgetary sphere for a business trip.

Dla każdego kraju ustalony jest odrębny limit.

3. Travel

At the destination abroad (including where the employee has spent the night), the employee is entitled to a lump sum of one per diem to cover travel expenses to and from the railway station, bus station, airport or seaport. In the case of a one-way journey, the lump sum is 50% of the daily allowance.

IMPORTANT: The lump sum is not payable if the employee travels in a company or private vehicle or is provided with free travel.

Legal basis:

Ordinance of the Minister of Infrastructure of 25 March 2002 on the conditions for determining and the manner of reimbursing the costs of use for business purposes of passenger cars, motorbikes and mopeds not owned by the employer.

Ordinance of the Minister of Family and Social Policy of 25 October 2022 amending the Ordinance on countries to whose nationals certain provisions concerning the seasonal work permit and provisions concerning the declaration on the assignment of work to a foreigner apply.