Domestic delegation – settlements 2023

Domestic delegation – settlements 2023

As of 01.01.2023, new delegation rate amounts have been introduced. The new domestic delegation rate is 45 PLN per day for domestic business travel.

Who can benefit from a domestic delegation?

A domestic delegation can be used by all employees of a company. The tax exemption relating to employee per diems and other payments for the duration of an employee’s business trip covers all employees.

Rates of delegation allowances and lump sums for overnight stays in force from 01.01.2023

  • Delegation rate – 45 PLN per day
  • Lump sum for overnight stay – 67.50 PLN
  • Lump sum for commuting – 9 PLN

When completing the delegation document, it is necessary to specify the place of commencement and termination of the domestic trip to be determined by the employer. The employer may consider the place of commencement or termination of the domestic trip as the place of permanent or temporary residence of the employee.

How to calculate the delegation payment

The per diem is calculated for the time from the start of the domestic travel (departure) to the return (arrival) after the performance of the business task as follows: if the travel lasts no longer than 24 hours and is:

  1. a) less than 8 hours – no allowance is payable,
  2. b) from 8 to 12 hours – you are entitled to 50% of the allowance,

if the travel lasts more than 24 hours, a full allowance is payable for each 24 hours, and for an incomplete but started 24 hours:

  1. a) up to 8 hours – 50% of the daily allowance is payable,
  2. b) over 8 hours – a full allowance is payable.

When the allowance is not payable

1) for the time of delegation to the place of permanent or temporary residence of the employee and in cases referred to in § 10 of the Act

2) if the employee is provided with free full board.

The amount of the per diem referred to in paragraph (1) shall be reduced by the cost of the free board provided, assuming that each meal constitutes respectively:

1) breakfast – 25% of the daily allowance;

2) lunch – 50% of the allowance;

3) dinner – 25% of the allowance.

Personal Income Tax Act of 26 July 1991 (consolidated text: Journal of Laws of 2000, No. 14, item 176 as amended).

If you would like to find out more or obtain specimens of domestic delegations, please contact


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