From 28 July 2022, the per diem rates and lump sum allowances for accommodation and commuting on domestic business travel will increase. The implementation of the changes requires updating the remuneration regulations.
On 13 July, an ordinance of the Ministry of Family and Social Policy amending the applicable per diem and business travel rates was published in the Journal of Laws (2022, item 1481). The amendment requires employers to adjust the content of their employees’ remuneration regulations.
On 28 July 2022, according to the new provisions, the per diem for business travel within the country, as well as the lump sum for accommodation and the lump sum to cover travel expenses by local transport, will change.
The table below shows the rates before and after 28 July 2022
|PER DIEM AND LUMP SUM ALLOWANCE RATES|
|now||from 28 July 2022|
|Business travel allowance||30 PLN||38 PLN|
|Accommodation lump sum allowance||45 PLN||57 PLN|
|Lump sum transport allowance||6 PLN||7.60 PLN|
It is worth noting that the total cost of accommodation during a business trip cannot exceed 20 times the per diem rate, i.e. as from 28 July it cannot be higher than PLN 760. However, the costs are always reimbursed on the basis of an invoice, and the allowance during a business trip is intended to cover the increased costs of meals.
The new per diem rate and the associated higher rates of accommodation and transport lump sums of allowances mean that the employees’ remuneration regulations must be amended accordingly. Any change requires the new regulations to be communicated to employees, and it should take two weeks from the date for the regulations to take effect.
Amending the regulations therefore means keeping a two-week notice. However, even if an employer fails to do so in time, the new rates still apply, as the provisions of the Labour Code and other laws and regulations always take precedence.
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