Employees in Poland are eligible for per diem allowances to cover meal and accommodation expenses incurred during business trips. These allowances are not treated as part of the employee’s salary and are therefore tax-exempt up to a specified limit. In Poland, per diem expenses are calculated using hourly-based rates.
Employers can choose to provide a higher per diem than the standard rates. However, any amount exceeding the allowable limit is considered taxable income. The maximum allowable rates vary depending on whether the business trip takes place within Poland or abroad.
Domestic trips
For business trips within Poland, employees are entitled to daily allowances to cover expenses, such as meals and lodging, and the following specifics apply:
Single-day business trips
For trips lasting less than a full day, the allowance depends on the duration of the trip. No allowance is granted if the trip lasts less than 8 hours. A partial allowance applies for trips between 8 and 12 hours, and a full allowance is granted for trips exceeding 12 hours.
Multi-day business trips
For trips lasting longer than 24 hours, a full daily allowance is granted for each full day. For the final day, if it is not a full 24 hours, the allowance is adjusted based on the number of hours: a partial allowance is granted for shorter durations.
Meal deductions
If meals are provided by the employer or offered free of charge during the trip, the daily allowance must be reduced accordingly. Standard deductions apply for each meal - breakfast, lunch, and dinner.
Accommodation reimbursement
Reimbursement for accommodation expenses depends on whether the employee provides proof of the expense. If a valid receipt or invoice is submitted, the employer can reimburse up to a higher limit. Without proof, a lower fixed amount can be granted.
For example, an employee is traveling from Warsaw to Kraków in Poland and has filled in the following trip details:
In the Payhawk template, based on the data entered by the employee, the corresponding columns will be populated in the following way:
Destination. Poland
Destination code. POL-Kraków
Currency. PLN
Up to 8 hours. 0
8-12 hours. 22,5
12-24 hours. 45
First day (less than 8 hours). 22,5
Breakfast. Lunch. Dinner. 11,25. 22,5. 11,25.
In this case, the system calculates the rates in the following way:
24 hours: 45 PLN will be calculated and included in the per diem expense amount, as the employee spent 24 hours from 21 July 08:00 AM until 22 July 08:00 AM.
Up to 8 hours: 22,5 PLN will be calculated and included in the per diem expense amount, as the employee spent 5 hours from 22 July 08:00 AM until 22 July 01:00 PM.
Breakfast: 11,25 PLN will be calculated and included in the per diem expense amount.
Lunch: 22,5 PLN will be calculated and included in the per diem expense amount.
Dinner: 11,25 PLN will be calculated and included in the per diem expense amount.
Trips abroad
For business travel outside of Poland, employees are entitled to daily allowances to cover expenses such as meals, accommodation, and local transport. These daily allowances for international travel must not be lower than the domestic allowance. The following speficics apply when calculating per diems for trips abroad:
Single-day business trips
For trips lasting less than 24 hours, the allowance is calculated based on the duration of the trip - less than 8 hours (1/3 of the full allowance), 8-12 hours (1/2 of the full allowance), and more than 12 hours (full allowance).
Multi-day business trips
For trips longer than 24 hours, the full allowance applies to each complete day. For the final, partial day, the allowance is adjusted based on the number of hours.
Meal deductions
If meals are provided by the employer or included free of charge during the trip, the daily allowance must be reduced accordingly. Standard deductions apply for each meal: breakfast, lunch, and dinner.
Accommodation reimbursement
Accommodation costs are reimbursed based on actual expenses supported by receipts or invoices, within the limits set by the regulation. If no receipt is provided, the employee can receive a fixed lump sum equal to a portion of the maximum reimbursement limit.
For example, an employee is traveling from Warsaw, Poland to Dublin, Ireland and has filled in the following trip details:
In the Payhawk template, based on the data entered by the employee, the corresponding columns will be populated in the following way:
Destination. Ireland
Destination code. IRL-Dublin
Currency. EUR
Up to 8 hours. 17
8-12 hours. 26
12-24 hours. 52
First day (less than 8 hours). 0
Breakfast. Lunch. Dinner. 7,8. 15,6. 15,6.
In this case, the system calculates the rates in the following way:
12-24 hours: 52 EUR will be calculated and included in the per diem expense amount, as the employee spent 24 hours from July 1 at 08:00 AM until July 2 at 08:00 AM.
8-12 hours: 26 EUR will be calculated and included in the per diem expense amount, as the employee spent 12 hours from July 2 at 08:00 AM until July 2 at 08:00 PM.
Breakfast: 7,8 EUR will be calculated and included in the per diem expense amount.
Lunch: 15,6 EUR will be calculated and included in the per diem expense amount.
Dinner: 15,6 EUR will be calculated and included in the per diem expense amount.