{"id":6109,"date":"2026-03-23T12:10:29","date_gmt":"2026-03-23T11:10:29","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=6109"},"modified":"2026-03-25T12:22:55","modified_gmt":"2026-03-25T11:22:55","slug":"jak-rozliczyc-podroz-sluzbowa-pracownika-diety-krajowe-i-zagraniczne-limity-i-dokumentacja","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/","title":{"rendered":"How to handle employee business travel expenses in Poland \u2014 per diems, limits, and documentation"},"content":{"rendered":"<p><\/p>\n<article>\n<p>An employee sent on a&nbsp;work assignment outside their regular workplace is entitled to a&nbsp;domestic per diem of PLN 45 per day (as of February 2026), plus reimbursement for transport, accommodation, and local travel. For international trips, the per diem depends on the destination country \u2014 for example, EUR 49 in Germany, EUR 55 in France, or USD 59 in the United States. Below you will find the current rates, calculation rules, hotel limits, and documentation requirements.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#what-counts-as-a-business-trip-under-polish-law\" >What counts as a&nbsp;business trip under Polish law?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#three-conditions-that-must-be-met\" >Three conditions that must be met<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#how-much-is-the-domestic-per-diem-in-2026\" >How much is the domestic per diem in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#how-to-calculate-the-per-diem-based-on-trip-duration\" >How to calculate the per diem based on trip duration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#when-is-the-per-diem-reduced\" >When is the per diem reduced?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#what-flat-rate-allowances-and-limits-apply-to-domestic-travel\" >What flat-rate allowances and limits apply to domestic travel?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#conditions-for-the-accommodation-flat-rate\" >Conditions for the accommodation flat rate<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#what-are-the-foreign-per-diem-rates-in-2026\" >What are the foreign per diem rates in 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#how-to-calculate-the-foreign-per-diem\" >How to calculate the foreign per diem<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#reduction-for-meals-provided-during-foreign-travel\" >Reduction for meals provided during foreign travel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#when-does-the-foreign-travel-period-begin-and-end\" >When does the foreign travel period begin and end?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#what-documents-are-required-to-settle-a-business-trip\" >What documents are required to settle a&nbsp;business trip?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#complete-set-of-documentation\" >Complete set of documentation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#settlement-deadline\" >Settlement deadline<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#how-to-record-business-travel-costs-in-the-books\" >How to record business travel costs in the books<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#recording-in-the-tax-ledger-kpir\" >Recording in the tax ledger (KPiR)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#recording-in-full-accrual-accounting\" >Recording in full accrual accounting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#exchange-rate-for-foreign-travel-expenses\" >Exchange rate for foreign travel expenses<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#are-per-diems-exempt-from-income-tax-and-social-security-contributions\" >Are per diems exempt from income tax and social security contributions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#what-about-amounts-above-the-statutory-limit\" >What about amounts above the statutory limit?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#what-will-change-if-the-planned-increase-to-pln-60-takes-effect\" >What will change if the planned increase to PLN 60 takes effect?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#how-related-allowances-would-change\" >How related allowances would change<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#lessons-from-practice-%e2%80%94-progress-holdings-experience\" >Lessons from practice \u2014 Progress Holding&#8217;s experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#mistake-1-no-formal-travel-order\" >Mistake 1: no formal travel order<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#mistake-2-failing-to-reduce-the-per-diem-for-provided-meals\" >Mistake 2: failing to reduce the per diem for provided meals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#mistake-3-using-the-wrong-exchange-rate-for-foreign-travel\" >Mistake 3: using the wrong exchange rate for foreign travel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#mistake-4-deducting-vat-from-hotel-invoices\" >Mistake 4: deducting VAT from hotel invoices<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#can-an-employer-set-higher-per-diem-rates-than-the-statutory-minimum\" >Can an employer set higher per diem rates than the statutory minimum?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#is-a-contractor-on-a-civil-law-agreement-entitled-to-a-per-diem\" >Is a&nbsp;contractor on a&nbsp;civil-law agreement entitled to a&nbsp;per diem?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#can-a-sole-trader-claim-per-diems-for-their-own-business-travel\" >Can a&nbsp;sole trader claim per diems for their own business travel?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#how-long-does-the-employee-have-to-submit-the-expense-report\" >How long does the employee have to submit the expense report?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#is-a-per-diem-payable-for-a-trip-shorter-than-8-hours\" >Is a&nbsp;per diem payable for a&nbsp;trip shorter than 8 hours?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#when-will-the-proposed-increase-to-pln-60-take-effect\" >When will the proposed increase to PLN 60 take effect?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/progressholding.pl\/en\/how-to-handle-employee-business-travel-expenses-in-poland-per-diems-limits-and-documentation\/#key-takeaways-for-settling-employee-business-travel\" >Key takeaways for settling employee business travel<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-counts-as-a-business-trip-under-polish-law\"><\/span>What counts as a&nbsp;business trip under Polish law?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A business trip (podr\u00f3\u017c s\u0142u\u017cbowa) is defined as carrying out a&nbsp;work assignment outside the employee&#8217;s regular place of work, on the employer&#8217;s instruction. The per diem is mandatory \u2014 the employee cannot waive it. The legal basis is Article 77\u2075 of the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU19740240141\" target=\"_blank\" rel=\"noopener\">Polish Labour Code<\/a>.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"three-conditions-that-must-be-met\"><\/span>Three conditions that must be met<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For a&nbsp;trip to qualify as a&nbsp;business trip under the Labour Code, three conditions must be satisfied simultaneously:<\/p>\n<ol>\n<li><strong>Employer&#8217;s instruction<\/strong> \u2014 the trip must be ordered by the employer, not initiated by the employee.<\/li>\n<li><strong>Specific work assignment<\/strong> \u2014 the trip must have a&nbsp;concrete purpose (client meeting, training session, on-site installation).<\/li>\n<li><strong>Location outside regular workplace<\/strong> \u2014 the employee must travel beyond the town or city specified in their employment contract as their place of work.<\/li>\n<\/ol>\n<p>A daily commute to the office does not qualify. Neither does travel by a&nbsp;mobile worker (e.g. a&nbsp;sales representative) within the region defined in their contract. From our experience at Progress Holding, misclassifying trips as business travel is one of the most common HR mistakes \u2014 especially in companies with field-based employees.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-much-is-the-domestic-per-diem-in-2026\"><\/span>How much is the domestic per diem in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The domestic per diem in 2026 is PLN 45 per day of business travel. This rate has been in effect since 1 January 2023, under the <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20220002302\" target=\"_blank\" rel=\"noopener\">Regulation of the Minister of Family and Social Policy of 25 October 2022<\/a> (Journal of Laws 2022, item 2302).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-to-calculate-the-per-diem-based-on-trip-duration\"><\/span>How to calculate the per diem based on trip duration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The amount depends on how long the trip lasts. The rules differ for single-day and multi-day travel.<\/p>\n<table>\n<thead>\n<tr>\n<th>Trip duration<\/th>\n<th>Per diem entitlement<\/th>\n<th>Amount (2026)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 8 hours<\/td>\n<td>No per diem<\/td>\n<td>PLN 0<\/td>\n<\/tr>\n<tr>\n<td>8 to 12 hours<\/td>\n<td>50% of per diem<\/td>\n<td>PLN 22.50<\/td>\n<\/tr>\n<tr>\n<td>Over 12 hours<\/td>\n<td>Full per diem<\/td>\n<td>PLN 45<\/td>\n<\/tr>\n<tr>\n<td>Multi-day trip \u2014 each full 24-hour period<\/td>\n<td>Full per diem<\/td>\n<td>PLN 45<\/td>\n<\/tr>\n<tr>\n<td>Multi-day trip \u2014 remaining period up to 8 hours<\/td>\n<td>50% of per diem<\/td>\n<td>PLN 22.50<\/td>\n<\/tr>\n<tr>\n<td>Multi-day trip \u2014 remaining period over 8 hours<\/td>\n<td>Full per diem<\/td>\n<td>PLN 45<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"when-is-the-per-diem-reduced\"><\/span>When is the per diem reduced?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the employer provides free meals during a&nbsp;domestic trip, the per diem is reduced accordingly. Breakfast reduces it by 25% (PLN 11.25), lunch by 50% (PLN 22.50), and dinner by 25% (PLN 11.25). When all three meals are provided, no per diem is payable. The same rule applies when the hotel rate includes breakfast.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-flat-rate-allowances-and-limits-apply-to-domestic-travel\"><\/span>What flat-rate allowances and limits apply to domestic travel?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In addition to the per diem, the employee is entitled to accommodation reimbursement (up to PLN 900 per night with a&nbsp;receipt, or a&nbsp;flat-rate PLN 67.50 without one), a&nbsp;local transport allowance of PLN 9 per day, and reimbursement for the cost of travel to the destination.<\/p>\n<table>\n<thead>\n<tr>\n<th>Entitlement<\/th>\n<th>Basis<\/th>\n<th>Amount (2026)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Per diem (per day)<\/td>\n<td>100% of per diem<\/td>\n<td>PLN 45<\/td>\n<\/tr>\n<tr>\n<td>Accommodation flat rate (no receipt)<\/td>\n<td>150% of per diem<\/td>\n<td>PLN 67.50<\/td>\n<\/tr>\n<tr>\n<td>Maximum hotel reimbursement (with receipt)<\/td>\n<td>20 \u00d7 per diem<\/td>\n<td>PLN 900<\/td>\n<\/tr>\n<tr>\n<td>Local transport allowance<\/td>\n<td>20% of per diem<\/td>\n<td>PLN 9<\/td>\n<\/tr>\n<tr>\n<td>Mileage \u2014 car over 900 cc<\/td>\n<td>per km<\/td>\n<td>PLN 1.15<\/td>\n<\/tr>\n<tr>\n<td>Mileage \u2014 car up to 900 cc<\/td>\n<td>per km<\/td>\n<td>PLN 0.89<\/td>\n<\/tr>\n<tr>\n<td>Mileage \u2014 motorcycle<\/td>\n<td>per km<\/td>\n<td>PLN 0.69<\/td>\n<\/tr>\n<tr>\n<td>Mileage \u2014 moped<\/td>\n<td>per km<\/td>\n<td>PLN 0.42<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"conditions-for-the-accommodation-flat-rate\"><\/span>Conditions for the accommodation flat rate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The flat-rate accommodation allowance (PLN 67.50) is payable only if the overnight stay lasted at least 6 hours between 9 p.m. and 7 a.m. It does not apply when the employer provided free accommodation, the employee could have returned home, or the overnight stay took place during transit (e.g. on a&nbsp;sleeper train).<\/p>\n<p>In practice, many of our clients at Progress Holding set a&nbsp;hotel spending cap lower than the statutory PLN 900 \u2014 for example PLN 350\u2013500 per night \u2014 in their internal remuneration policy. This is permitted, provided the cap is not lower than the flat-rate amount (PLN 67.50).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-foreign-per-diem-rates-in-2026\"><\/span>What are the foreign per diem rates in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Foreign per diem rates are set per destination country in a&nbsp;foreign currency. The applicable rates are listed in the annex to the Regulation of the Minister of Labour and Social Policy of 29 January 2013 (Journal of Laws 2023, item 2190). The 2026 rates remain unchanged from 2023.<\/p>\n<table>\n<thead>\n<tr>\n<th>Country<\/th>\n<th>Per diem<\/th>\n<th>Hotel limit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Germany<\/td>\n<td>EUR 49<\/td>\n<td>EUR 170<\/td>\n<\/tr>\n<tr>\n<td>France<\/td>\n<td>EUR 55<\/td>\n<td>EUR 200<\/td>\n<\/tr>\n<tr>\n<td>United Kingdom<\/td>\n<td>GBP 45<\/td>\n<td>GBP 220<\/td>\n<\/tr>\n<tr>\n<td>Italy<\/td>\n<td>EUR 53<\/td>\n<td>EUR 192<\/td>\n<\/tr>\n<tr>\n<td>Spain<\/td>\n<td>EUR 50<\/td>\n<td>EUR 200<\/td>\n<\/tr>\n<tr>\n<td>Netherlands<\/td>\n<td>EUR 50<\/td>\n<td>EUR 150<\/td>\n<\/tr>\n<tr>\n<td>Czech Republic<\/td>\n<td>EUR 41<\/td>\n<td>EUR 131<\/td>\n<\/tr>\n<tr>\n<td>Lithuania<\/td>\n<td>EUR 45<\/td>\n<td>EUR 130<\/td>\n<\/tr>\n<tr>\n<td>Ukraine<\/td>\n<td>EUR 41<\/td>\n<td>EUR 140<\/td>\n<\/tr>\n<tr>\n<td>United States<\/td>\n<td>USD 59<\/td>\n<td>USD 200<\/td>\n<\/tr>\n<tr>\n<td>Switzerland<\/td>\n<td>CHF 88<\/td>\n<td>CHF 220<\/td>\n<\/tr>\n<tr>\n<td>Sweden<\/td>\n<td>SEK 510<\/td>\n<td>SEK 2,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"how-to-calculate-the-foreign-per-diem\"><\/span>How to calculate the foreign per diem<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The rules differ from those for domestic travel. Each full 24-hour period abroad entitles the employee to the full per diem. For an incomplete period, the thresholds are: up to 8 hours \u2014 one-third of the per diem, 8 to 12 hours \u2014 50%, and over 12 hours \u2014 the full amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"reduction-for-meals-provided-during-foreign-travel\"><\/span>Reduction for meals provided during foreign travel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the employer covers meals during an international trip, the per diem is reduced: breakfast by 15%, lunch by 30%, and dinner by 30%. When full board is provided, the employee still receives 25% of the per diem to cover incidental expenses. If the employee receives a&nbsp;cash equivalent instead of meals, no per diem is payable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-does-the-foreign-travel-period-begin-and-end\"><\/span>When does the foreign travel period begin and end?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The starting and ending point depends on the mode of transport. For overland travel (car, bus, train), the foreign portion begins when the employee crosses the Polish border \u2014 the domestic segment is settled separately. For air travel, it begins at the moment the plane departs from the last airport in Poland. For sea travel, it begins when the ship leaves a&nbsp;Polish port.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-documents-are-required-to-settle-a-business-trip\"><\/span>What documents are required to settle a&nbsp;business trip?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The basic documents are a&nbsp;travel order issued by the employer before the trip and an expense report prepared by the employee within 14 days of returning.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"complete-set-of-documentation\"><\/span>Complete set of documentation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A proper business travel settlement requires the following:<\/p>\n<ul>\n<li><strong>Travel order<\/strong> \u2014 employee details, purpose of trip, destination, departure and return dates, mode of transport, advance payment information.<\/li>\n<li><strong>Expense report<\/strong> \u2014 prepared by the employee after returning: per diems, flat-rate allowances, transport costs, accommodation, and other expenses.<\/li>\n<li><strong>Invoices and receipts<\/strong> \u2014 for accommodation, transport tickets, motorway tolls, and parking.<\/li>\n<li><strong>Tickets<\/strong> \u2014 train, air, or bus tickets (a ticket for a&nbsp;journey over 50 km can substitute for an invoice).<\/li>\n<li><strong>Vehicle mileage log<\/strong> \u2014 if the employee uses a&nbsp;private car with the employer&#8217;s consent.<\/li>\n<li><strong>Employee&#8217;s written statement<\/strong> \u2014 when no receipt or invoice is available for an incurred expense.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"settlement-deadline\"><\/span>Settlement deadline<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The employee has 14 days from the end of the trip to submit the expense report with supporting documents. If an advance was drawn before the trip, it is settled within the same deadline. Any overpayment is refunded to the employee. A shortfall may be deducted from the next payroll (with the employee&#8217;s consent) or offset against a&nbsp;future trip advance.<\/p>\n<p>Having processed hundreds of travel settlements at Progress Holding, we know the most common delay is caused by missing hotel invoices. If the employee does not produce a&nbsp;hotel receipt, they are automatically entitled to the flat-rate allowance of PLN 67.50 \u2014 not a&nbsp;reimbursement based on the actual hotel cost. The employer cannot refuse the flat rate unless the accommodation was provided free of charge.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"how-to-record-business-travel-costs-in-the-books\"><\/span>How to record business travel costs in the books<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Employee business travel costs are tax-deductible for the employer up to the limits set in the regulation. In a&nbsp;tax ledger (KPiR), they are entered in column 13 (&#8220;Other expenses&#8221;) on the basis of the travel expense settlement (internal document).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"recording-in-the-tax-ledger-kpir\"><\/span>Recording in the tax ledger (KPiR)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The entry in the tax ledger is based on the travel expense settlement \u2014 the travel order form with the cost breakdown. Invoices, receipts, tickets, and statements are attached. Everything is entered in column 13 (&#8220;Other expenses&#8221;). The settlement form itself serves as the accounting document \u2014 no separate internal voucher is needed if it contains all the required information.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"recording-in-full-accrual-accounting\"><\/span>Recording in full accrual accounting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>In accounting books, employee travel costs are posted as follows:<\/p>\n<ul>\n<li><strong>Debit account 40<\/strong> &#8220;Costs by type&#8221; \u2192 sub-account: Other operating costs \u2014 business travel<\/li>\n<li><strong>Credit account 23-4<\/strong> &#8220;Other employee settlements&#8221; \u2192 employee&#8217;s personal account<\/li>\n<\/ul>\n<p>Advance settlement and reimbursement: Debit 23-4, Credit 13-0 (bank account) or 10 (cash). If the trip relates to a&nbsp;specific project or contract, a&nbsp;parallel entry is made on team 5 accounts (costs by cost centre).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"exchange-rate-for-foreign-travel-expenses\"><\/span>Exchange rate for foreign travel expenses<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Expenses incurred in a&nbsp;foreign currency are converted to PLN at the average NBP (National Bank of Poland) exchange rate from the last business day before the document date (invoice, receipt). Foreign per diems are converted at the NBP rate from the day before payment or settlement. Any exchange rate differences (between the advance payment rate and the settlement rate) constitute taxable income or a&nbsp;deductible cost.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"are-per-diems-exempt-from-income-tax-and-social-security-contributions\"><\/span>Are per diems exempt from income tax and social security contributions?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yes. Per diems and other allowances for employee business travel are exempt from personal income tax (PIT) and are not subject to social security contributions (ZUS) \u2014 up to the limits set in the regulation. The legal basis is Article 21(1)(16)(a) of the Personal Income Tax Act.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-about-amounts-above-the-statutory-limit\"><\/span>What about amounts above the statutory limit?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Private-sector employers may set higher per diem rates in their internal remuneration policy, collective agreement, or employment contract. However, any amount exceeding the statutory rate is treated as the employee&#8217;s taxable income, subject to both PIT and ZUS contributions. For example, if your company pays a&nbsp;domestic per diem of PLN 80 per day, PLN 45 is tax-exempt and the remaining PLN 35 must be taxed and subject to social security.<\/p>\n<p>The per diem cannot, however, be set below PLN 45 per day for domestic travel. Article 77\u2075 \u00a7 4 of the Labour Code explicitly prohibits per diems lower than the statutory rate.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-will-change-if-the-planned-increase-to-pln-60-takes-effect\"><\/span>What will change if the planned increase to PLN 60 takes effect?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In January 2026, the Ministry of Family, Labour and Social Policy published a&nbsp;draft regulation (No. 90 in the RCL register) proposing an increase in the domestic per diem from PLN 45 to PLN 60 \u2014 a&nbsp;33% rise. The draft is currently undergoing public consultation and inter-ministerial review. The new rates would take effect 14 days after publication in the Journal of Laws.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-related-allowances-would-change\"><\/span>How related allowances would change<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Entitlement<\/th>\n<th>Current rate (PLN 45 per diem)<\/th>\n<th>Proposed rate (PLN 60 per diem)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Per diem (per day)<\/td>\n<td>PLN 45<\/td>\n<td>PLN 60<\/td>\n<\/tr>\n<tr>\n<td>Accommodation flat rate (150% of per diem)<\/td>\n<td>PLN 67.50<\/td>\n<td>PLN 90<\/td>\n<\/tr>\n<tr>\n<td>Hotel limit (20 \u00d7 per diem)<\/td>\n<td>PLN 900<\/td>\n<td>PLN 1,200<\/td>\n<\/tr>\n<tr>\n<td>Local transport allowance (20% of per diem)<\/td>\n<td>PLN 9<\/td>\n<td>PLN 12<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The draft also proposes increases to selected foreign per diems \u2014 including for the United Kingdom (from GBP 45 to GBP 50), Czech Republic (from EUR 41 to EUR 45) and Belarus (from EUR 42 to EUR 45) \u2014 as well as higher hotel limits for many countries. For some destinations (Norway, Sweden, Denmark), the per diem currency would switch to EUR.<\/p>\n<p>From our experience at Progress Holding, employers should update their remuneration policies and travel budgets before the new regulation takes effect. The draft includes transitional provisions: trips that began before the amendment are settled under the old rules, while the portion falling after the effective date follows the new ones.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"lessons-from-practice-%e2%80%94-progress-holdings-experience\"><\/span>Lessons from practice \u2014 Progress Holding&#8217;s experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on payroll and HR administration for over 280 companies at Progress Holding \u2014 including several dozen that regularly send employees on domestic and international trips \u2014 we have identified four common mistakes in business travel settlements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-1-no-formal-travel-order\"><\/span>Mistake 1: no formal travel order<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>42% of new clients who come to us with HR issues do not issue written travel orders. Employees travel on verbal instructions, and the paperwork only appears when the accountant asks for documents. No travel order means no legal basis for the settlement \u2014 and a&nbsp;risk that the tax authority will disallow the expense.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-2-failing-to-reduce-the-per-diem-for-provided-meals\"><\/span>Mistake 2: failing to reduce the per diem for provided meals<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If the hotel rate includes breakfast, the per diem must be reduced by 25% (PLN 11.25 for domestic travel) or 15% (for international travel). Many employers overlook this. During a&nbsp;ZUS or tax audit, the overpaid amount is reclassified as the employee&#8217;s income \u2014 subject to PIT and social security contributions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-3-using-the-wrong-exchange-rate-for-foreign-travel\"><\/span>Mistake 3: using the wrong exchange rate for foreign travel<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Employers often convert foreign per diems at the exchange rate on the departure or return date. The correct rate is the average NBP rate from the day before payment or settlement. The error results in incorrect cost recognition and potential exchange rate differences.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"mistake-4-deducting-vat-from-hotel-invoices\"><\/span>Mistake 4: deducting VAT from hotel invoices<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hotel and restaurant services do not entitle the buyer to deduct input VAT \u2014 Article 88(1)(4) of the Polish VAT Act. The full gross amount from the hotel invoice is recorded as a&nbsp;cost. We see this error in around 15% of new clients who previously handled their own bookkeeping.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"can-an-employer-set-higher-per-diem-rates-than-the-statutory-minimum\"><\/span>Can an employer set higher per diem rates than the statutory minimum?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Private-sector employers may set higher per diems through their remuneration policy, collective agreement, or employment contract. The domestic per diem cannot, however, be set below PLN 45. Any amount above the statutory rate is treated as the employee&#8217;s taxable income, subject to PIT and ZUS.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-a-contractor-on-a-civil-law-agreement-entitled-to-a-per-diem\"><\/span>Is a&nbsp;contractor on a&nbsp;civil-law agreement entitled to a&nbsp;per diem?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Labour Code provisions apply only to employees on an employment contract. A contractor (zleceniobiorca) may receive travel reimbursement if the civil-law agreement provides for it. The PIT exemption applies up to the statutory rates (Article 21(1)(16)(b) of the PIT Act), provided the costs have not already been claimed as the contractor&#8217;s tax-deductible expenses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"can-a-sole-trader-claim-per-diems-for-their-own-business-travel\"><\/span>Can a&nbsp;sole trader claim per diems for their own business travel?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. A sole trader may include per diems as tax-deductible costs up to the statutory rates. The per diem is an indirect cost, entered in column 13 of the tax ledger on the basis of a&nbsp;travel settlement (internal document). The limit does not apply to accommodation and transport \u2014 these are settled on the basis of invoices.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-long-does-the-employee-have-to-submit-the-expense-report\"><\/span>How long does the employee have to submit the expense report?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The employee has 14 days from the end of the trip to submit the expense report with supporting documents. If an advance was drawn beforehand, it is settled within the same deadline. A late submission does not deprive the employee of their entitlements, but it complicates timely recognition of costs in the employer&#8217;s books.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"is-a-per-diem-payable-for-a-trip-shorter-than-8-hours\"><\/span>Is a&nbsp;per diem payable for a&nbsp;trip shorter than 8 hours?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>No. For a&nbsp;single-day trip lasting less than 8 hours, no per diem is payable. If the trip lasts 8 to 12 hours, the entitlement is 50% (PLN 22.50). Over 12 hours \u2014 the full PLN 45.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"when-will-the-proposed-increase-to-pln-60-take-effect\"><\/span>When will the proposed increase to PLN 60 take effect?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The draft regulation raising the domestic per diem to PLN 60 (No. 90 in the RCL register) has been in public consultation since 23 January 2026. The new rates will come into force 14 days after publication in the Journal of Laws. As of the date of this article (February 2026), the regulation has not yet been signed.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"key-takeaways-for-settling-employee-business-travel\"><\/span>Key takeaways for settling employee business travel<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A proper business travel settlement requires three elements: a&nbsp;travel order, a&nbsp;correctly calculated per diem (taking into account trip duration and provided meals), and complete cost documentation. Per diems and flat-rate allowances up to the statutory limits are exempt from PIT and ZUS. Amounts above the limits are treated as the employee&#8217;s taxable income. Travel costs are entered in column 13 of the tax ledger or posted to account 40 (business travel) in the accounting books.<\/p>\n<p>Keep an eye on the proposed increase of the domestic per diem to PLN 60. Once it takes effect, all related flat-rate allowances and hotel limits will change \u2014 update your remuneration policy and travel budget accordingly.<\/p>\n<p>Need help settling domestic and international business trips, or with payroll and HR administration for employees who travel? Contact us at Progress Holding on <strong>+48 603 232 418<\/strong> or by email at <strong>office@progressholding.pl<\/strong>. We will prepare your travel policy, settle expenses, and ensure correct cost accounting.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>An employee sent on a&nbsp;work assignment outside their regular workplace is entitled to a&nbsp;domestic per diem of PLN 45 per day (as of February 2026), plus reimbursement for transport, accommodation, and local travel. For international trips, the per diem depends on the destination country \u2014 for example, EUR 49 in Germany, EUR 55 in France, [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6112,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6109","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=6109"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6109\/revisions"}],"predecessor-version":[{"id":6113,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/6109\/revisions\/6113"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/6112"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=6109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=6109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=6109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}