Business trips – domestic and foreign subsistence allowance

An employee’s business trip is associated with certain costs. Below we indicate the expenses that the employer must cover in connection with them and the limits applicable from January 1, 2023.


A business trip is the performance of a business task at the employer’s request outside the place where the employer’s registered office is located or outside the permanent place of work. On account of a domestic trip and a foreign trip, the employee is entitled to:

  • subsistence allowance: for domestic travel – the equivalent of increased food costs, and for foreign travel – the equivalent of food costs and other small expenses,
  • reimbursement of the costs of: commuting by means of local transport, travel, accommodation, other necessary documented expenses, specified or recognized by the employer in accordance with justified needs.



1. Subsistence allowance

The minimum amount of the national allowance is PLN 45 per day of travel.

If the trip lasts:

  • less than 8 hours – the diet is not due
  • from 8 to 12 hours – 50% of the diet is due
  • over 12 hours – the diet is paid in full.

In a situation where an employee receives free meals, the allowance is reduced. This also applies to hotel accommodation with meals. 25% of the allowance is added for breakfast, 50% of the allowance for lunch, and 25% of the allowance for dinner.


2. Accommodation

For accommodation in the hotel, the employee is entitled to a refund of the payment documented by the bill. However, the amount for one night must not exceed twenty times the daily allowance (PLN 900).

If the employer did not provide the employee with accommodation and the employee does not submit the bill for the accommodation, he or she will be entitled to a lump sum of 150% of the daily allowance, i.e. PLN 67.50.




1. Diets

In companies that do not have internal regulations on calculating foreign allowances (e.g. in the form of remuneration regulations), the rates specified in the Regulation of the Minister of Family and Social Policy of October 25, 2022 amending the regulation on employee receivables are used to calculate the allowances employed in a state or local government budgetary unit for a business trip (Journal of Laws, item 2302).

The amount of the allowance when traveling abroad depends on the country to which the person is posted.
In the case of France, it is EUR 55, Italy – EUR 53, Great Britain – GBP 45.


The employer may set limits other than those specified in the regulations. It is important that the minimum amount of the allowance for a foreign trip is not less favorable than the allowance for a business trip within the country. This means that the per diem rate for a business trip within the territory of the country, specified in the regulation, is the minimum rate.


IMPORTANT! If the employer determines and pays the employee a daily allowance higher than the limit specified in the above-mentioned regulation, the surplus will constitute income for him, on which he will pay tax.


If the trip lasts:

  • up to 8 hours – the employee is entitled to 1/3 of the allowance,
  • over 8 to 12 hours – the employee is entitled to 50% of the allowance,
  • over 12 hours – the employee is entitled to a full allowance.

Travel time abroad is charged:

air travel  – from the moment the plane takes off on its way abroad from the last airport in the country until the plane lands on the way back at the first airport in the country,
land journey  – from crossing the state border on the way abroad to the moment of crossing it on the way back to the country
sea voyage  – from the moment of departure of the ship (ferry) from the last Polish port to the moment of entry of the ship (ferry) on its way back to the first Polish port.


2. Accommodation

For accommodation during a trip abroad, the employee is entitled to reimbursement of costs in the amount stated in the bill, but up to the limit specified in the regulation of the Minister of Family and Social Policy of June 30, 2022 amending the regulation on receivables due to an employee employed in a state or local budgetary unit for travel business.

There is a separate limit for each country. In the case of France, it is EUR 200, Italy – EUR 192, Great Britain – GBP 220.


3. Commuting

In the destination abroad (also where the employee stayed overnight), the employee is entitled to a lump sum in the amount of one daily allowance to cover the costs of travel to and from the railway station, bus station, airport or seaport. In the case of one-way travel, the flat rate is 50% of the diet.

IMPORTANT! The lump sum is not due if the employee travels in a business or private vehicle or has free travel.


Legal basis:
Regulation of the Minister of Infrastructure of 25 March 2002 on the conditions for determining and the method of reimbursement of the costs of using passenger cars, motorcycles and mopeds not owned by the employer for business purposes.
Regulation of the Minister of Family and Social Policy of October 25, 2022 amending the regulation on countries to which citizens apply certain provisions on seasonal work permits and provisions on the declaration of entrusting work to a foreigner


See also