What are the rules for Per Diems During Business Trips in Poland?

Under Polish labor law, employees are entitled to reimbursement for expenses incurred during business trips. These reimbursements include per diems, which are regulated by the Business Trip Regulation. Per diems are designed to cover increased meal costs and other incidental expenses, with specific rates set for both domestic and international travel.


Per Diems for Domestic Business Trips

Employees traveling within Poland are entitled to a per diem of at least PLN 45 per day to account for increased meal costs. The calculation of per diems for domestic travel depends on the duration of the trip:

  • Less than 8 hours: No per diem is granted.
  • 8 to 12 hours: Employees receive 50% of the per diem rate.
  • Over 12 hours: The full per diem rate applies.


For trips exceeding one day, the full per diem is granted for each completed day. Incomplete days are calculated as follows:

  • Up to 8 hours: 50% of the full rate.
  • More than 8 hours: The full per diem rate.


Employees are not eligible for domestic per diems under specific circumstances, such as:

  • When they are assigned to a location near their permanent or temporary residence.
  • On non-working days during trips lasting 10 days or more, if returning to their residence.
  • If they are provided with all three meals free of charge.


Per diems can also be reduced when:

  • Partial meals are provided (e.g., breakfast reduces the per diem by 25%, dinner by 50%, and supper by 25%).
  • Employees use accommodations that include meals.


Per Diems for International Business Trips

For international travel, per diems cover increased meal costs and incidental expenses, with rates varying by country as specified in the Business Trip Regulation. Employers in the private sector must adhere to these minimum rates unless alternate conditions are outlined in collective agreements, remuneration policies, or employment contracts.

Per diems for international trips are calculated based on time spent abroad:

  • Less than 8 hours: Employees receive one-third of the full per diem.
  • 8 to 12 hours: Half of the full per diem is granted.
  • Over 12 hours: The full per diem applies.


Reductions to international per diems occur if:

  • Employees receive all three meals free of charge (they are entitled to only 25% of the full per diem).
  • Partial meals are provided (e.g., breakfast reduces the per diem by 15%, and dinner or supper by 30%).
  • Accommodation includes catering services.


Tax and Social Security Considerations

Per diems are exempt from personal income tax and social security contributions up to the amounts specified in the Business Trip Regulation. Amounts exceeding these limits are subject to standard tax and social security rules. However, mobile workers—employees whose roles involve constant travel—do not qualify for tax-exempt per diems, as their journeys are considered part of their regular duties, not incidental business trips.


These provisions ensure fair compensation for employees while maintaining compliance with labor law and tax regulations.


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