Business trips involve real costs — accommodation, meals, transport. Polish labour law precisely defines which allowances an employee is entitled to during a business trip (podróż służbowa). Correctly calculating per diems and flat-rate allowances helps avoid accounting errors for both employees and HR departments.
Domestic Per Diem 2026 — How Much?
The basic per diem rate for a full day of domestic travel in 2026 is 45 PLN (following an increase by Ministerial Regulation). The per diem is intended to compensate for increased meal costs during travel.
How the domestic per diem is calculated depends on the duration of the trip:
- Under 8 hours: no per diem payable
- 8–12 hours: 50% of per diem = 22.50 PLN
- Over 12 hours: full per diem = 45 PLN
- Each subsequent 24-hour period: full 45 PLN for a complete day, 22.50 PLN for an incomplete day under 8 hours, full rate for 8 hours or more
Overnight Allowance — Domestic
If the employer does not provide free accommodation, the employee is entitled to a flat-rate overnight allowance of 150% of the per diem = 67.50 PLN per night. The allowance is not payable if the employer covers accommodation directly, or if the employee returns home the same day.
International Per Diems — Rates by Country
International per diems are higher and vary by destination country. They are set by Ministerial Regulation. Example rates for 2026:
- Germany: 49 EUR / day
- United Kingdom: 45 GBP / day
- France: 50 EUR / day
- USA: 59 USD / day
- Ukraine: 35 EUR / day
The calculation rules are the same as for domestic travel: under 8 hours — no per diem, 8–12 hours — 50% of the rate, over 12 hours — full rate.
Travel Cost Reimbursement
Employees are entitled to reimbursement of documented costs for public transport. If an employee uses their own private vehicle, the mileage rate is:
- 0.89 PLN/km for cars with engine displacement up to 900 cc
- 1.15 PLN/km for cars with displacement above 900 cc
How to Properly Settle a Business Trip Claim
After returning from a business trip, the employee must submit a travel expense claim along with supporting documents (tickets, hotel invoices). Missing the deadline (usually 14 days) can result in refusal of reimbursement.
Important note: per diems and flat-rate allowances are partially exempt from PIT tax and ZUS contributions — but only up to statutory limits. Any excess becomes the employee's taxable income.
Calculate your allowances: Business Travel Allowance Calculator 2026 →