Domestic Per Diem Calculator 2026

The domestic per diem (dieta krajowa) in Poland for 2026 is PLN 45 per day of a business trip. This rate has been in force since 1 January 2023 under the Regulation of the Minister of Family and Social Policy and sets the minimum for private-sector employers as well.

For a business trip lasting no more than 12 hours (including exactly 12 hours), the employee is entitled to 50% of the full daily rate, which is PLN 22.50. Only trips exceeding 12 hours entitle the employee to the full daily allowance of PLN 45.

For each complete 24-hour period the employee receives one full daily allowance (PLN 45). The remaining hours after the last full day are assessed using the standard time thresholds: up to 12 h = 50% (PLN 22.50), more than 12 h = 100% (PLN 45).

If the employee has no hotel receipt, they are entitled to an overnight lump sum equal to 150% of the daily per diem — PLN 67.50 per night. Where a receipt is available, the employer reimburses the actual cost up to 20 times the daily rate, i.e. up to PLN 900 per night.

Yes — per diems up to the statutory rates are exempt from personal income tax (PIT) and are not subject to ZUS social insurance contributions. Any excess over the statutory rates is treated as taxable income and is subject to both PIT and ZUS.

A private employer may set higher per diem rates in the internal pay regulations or the employment contract. The excess above statutory rates is then subject to PIT and ZUS. However, the employer cannot set rates lower than the statutory minimum established by the regulation.

Yes, provided the trip lasts more than 8 hours. A trip of up to 8 hours also formally attracts 50% of the per diem (PLN 22.50). The entitlement begins when the journey starts and ends when the employee returns to the regular workplace or home.

The per diem is not paid when the employee is assigned to a location that is their permanent place of residence, or when the employer provides free catering. In the latter case the per diem is reduced: 25% for breakfast, 50% for lunch, and 25% for dinner.

Per diems up to the statutory rates do not affect ZUS social insurance contributions — they are excluded from the assessment base. Only the portion exceeding the statutory rate is subject to contributions and should be included in the payroll calculation.

No — the calculator result is indicative only and does not constitute legal or tax advice. The actual amount payable depends on the employer's specific regulations and the current statutory rates. Consult your HR department or a tax adviser for authoritative guidance.