{"id":882,"date":"2023-02-22T09:43:39","date_gmt":"2023-02-22T08:43:39","guid":{"rendered":"https:\/\/progressholding.pl\/?p=882"},"modified":"2025-11-14T16:48:49","modified_gmt":"2025-11-14T15:48:49","slug":"delegacje-krajowe-rozliczenia-2023","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/domestic-delegation-settlements-2023\/","title":{"rendered":"Domestic delegation &#8211; settlements 2023"},"content":{"rendered":"<p><div id=\"attachment_13609\" style=\"width: 310px\" class=\"wp-caption alignleft\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-13609\" class=\"wp-image-13609 size-medium\" src=\"https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/02\/team-job-photo-young-businessmans-working-with-ES5ZW2C-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><p id=\"caption-attachment-13609\" class=\"wp-caption-text\">Domestic delegation &#8211; settlements 2023<\/p><\/div><\/p>\n<p>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.<\/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-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/domestic-delegation-settlements-2023\/#who-can-benefit-from-a-domestic-delegation\" >Who can benefit from a&nbsp;domestic delegation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/domestic-delegation-settlements-2023\/#rates-of-delegation-allowances-and-lump-sums-for-overnight-stays-in-force-from-01012023\" >Rates of delegation allowances and lump sums for overnight stays in force from 01.01.2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/domestic-delegation-settlements-2023\/#how-to-calculate-the-delegation-payment\" >How to calculate the delegation payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/domestic-delegation-settlements-2023\/#when-the-allowance-is-not-payable\" >When the allowance is not payable<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"who-can-benefit-from-a-domestic-delegation\"><\/span><strong>Who can benefit from a&nbsp;domestic delegation?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>A domestic delegation can be used by all employees of a&nbsp;company. The tax exemption relating to employee per diems and other payments for the duration of an employee&#8217;s business trip covers all employees.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"rates-of-delegation-allowances-and-lump-sums-for-overnight-stays-in-force-from-01012023\"><\/span><strong>Rates of delegation allowances and lump sums for overnight stays in force from 01.01.2023<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Delegation rate &#8211; 45 PLN per day<\/li>\n<li>Lump sum for overnight stay &#8211; 67.50 PLN<\/li>\n<li>Lump sum for commuting \u2013 9 PLN<\/li>\n<\/ul>\n<p>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.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"how-to-calculate-the-delegation-payment\"><\/span><strong>How to calculate the delegation payment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>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:<\/p>\n<ol>\n<li>a) less than 8 hours &#8211; no allowance is payable,<\/li>\n<li>b) from 8 to 12 hours &#8211; you are entitled to 50% of the allowance,<\/li>\n<\/ol>\n<p>if the travel lasts more than 24 hours, a&nbsp;full allowance is payable for each 24 hours, and for an incomplete but started 24 hours:<\/p>\n<ol>\n<li>a) up to 8 hours &#8211; 50% of the daily allowance is payable,<\/li>\n<li>b) over 8 hours &#8211; a&nbsp;full allowance is payable.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"when-the-allowance-is-not-payable\"><\/span><strong>When the allowance is not payable<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>1) for the time of delegation to the place of permanent or temporary residence of the employee and in cases referred to in \u00a7 10 of the Act<\/p>\n<p>2) if the employee is provided with free full board.<\/p>\n<p>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:<\/p>\n<p>1) breakfast &#8211; 25% of the daily allowance;<\/p>\n<p>2) lunch &#8211; 50% of the allowance;<\/p>\n<p>3) dinner &#8211; 25% of the allowance.<\/p>\n<p>Personal Income Tax Act of 26 July 1991 (consolidated text: Journal of Laws of 2000, No. 14, item 176 as amended).<\/p>\n<p>If you would like to find out more or obtain specimens of domestic delegations, please contact office@progressholding.pl.<\/p>","protected":false},"excerpt":{"rendered":"<p>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&nbsp;domestic delegation? A domestic delegation can be used by all employees of a&nbsp;company. The tax exemption relating to employee per diems and other payments for the duration [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1076,"comment_status":"open","ping_status":"open","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-882","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\/882","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=882"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/882\/revisions"}],"predecessor-version":[{"id":5601,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/882\/revisions\/5601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/1076"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}