Find out all the per diem rates in Poland for 2023
Employees in Poland are entitled to daily allowances as compensation for the expenses of meals and lodging when on a business trip. These daily allowances are called per diem. Per diem is not considered a part of the employee’s pay and is, thus tax-free up to a certain allowed amount. The employer can grant higher per diem than the rates below, however, the amount exceeding the rates is then considered part of the employee’s taxable income. The maximum amounts differ whether it is a business trip within Poland or abroad.
Domestic business trip
Maximum daily allowances
The maximum tax-free rates for domestic business trips are defined by the Ordinance of the Minister of Labour and Social Policy:
| Duration of the business trip | Since 1 Jan. 2023 | 28 July 2022 – 31 Dec. 2022 | Before 28 July 2022 |
|---|---|---|---|
| Less than 8 hours (no allowance) | / | / | / |
| From 8 to 12 hours (50%) | PLN 22,5 | PLN 19 | PLN 15 |
| More than 12 hours (100%) | PLN 45 | PLN 38 | PLN 30 |
If the business trip lasts longer than one day, the rate for the first and last day (less than 8 hours) is 50% of the full allowance (PLN 22,5 since 1 Jan. 2023).
Deductions
If the employer provides the employee’s meals during the business trip or meals are provided free of charge, the allowance should be reduced.
| Breakfast | 25% |
|---|---|
| Lunch | 50% |
| Dinner | 25% |
Accommodation
The maximum reimbursement for accommodation such as a hotel during a business trip depends on whether the employee provides a supporting receipt/invoice or not. In case the employee provides a supporting receipt/invoice, the employer can reimburse the accommodation expenses up to 20 times the amount of the full allowance (PLN 900 since 1 Jan. 2023). If the employee does not provide a supporting receipt/invoice, the employer can grant a maximum allowance of 150% of the full allowance (PLN 67,5).
Transport allowance
For each started day of the domestic trip, the employer can grant the employee a maximum tax-free allowance of 20% of the daily allowance (PLN 9 since 1 Jan. 2023). The employee is not entitled to the allowance if they don’t bear the costs of the local transport.
Business trip abroad
Maximum daily allowances
The maximum tax-free rates for business trips abroad are defined in the Ordinance of the Minister of Labour and Social Policy. The maximum amounts differ based on the destination country.
| Duration of the business trip | Maximum amount |
|---|---|
| Less than 8 hours (no allowance) | 1/3 of the allowance |
| From 8 to 12 hours (50%) | 50% of the allowance |
| More than 12 hours (100%) | Full allowance |
Deductions
If the employer provides the employee’s meals during the business trip or meals are provided free of charge, the allowance should be reduced.
| Breakfast | 15% |
|---|---|
| Lunch | 30% |
| Dinner | 30% |
Transport allowance
To cover the costs of local transport, the employee is entitled to a maximum transport allowance of 10% of the daily allowance of the destination country for each commenced day.
Additionally, the employee is entitled to a maximum allowance of one time the daily allowance of the destination country to cover the costs of travel to and from the railway station, bus station, airport or seaport. If the employee bears these travel costs one way only, they are entitled to 50% of the daily allowance.
The employee is not entitled to the above transport allowances if they use a business or private motor vehicle, motorcycle or moped or if they do not bear the transport costs.