24.11.2022 Labour law

[Poland] Higher allowance per business travel day from 1 January 2023

On 14 November 2022, an ordinance of the Minister of Labour and Social Policy amending the per diem rate for business travel was published in the Journal of Laws. The plans for next year also include an increase in the rate of the so-called mileage allowance, a benefit to cover the costs of using private vehicles for business purposes.

Increase in allowance for domestic business travel

The ordinance of the Minister of Labour and Social Policy of 25 October 2022 amends the existing provisions on the employee’s entitlements for business travel.

From 1 January 2023, the domestic travel allowance to cover increased board costs is to be PLN 45 per day of travel. This is an increase of PLN 7 compared to the current rate of PLN 38 (in force since  28 July 2022).

Learn more: Higher allowance for domestic travel from 28 July

Along with the increase in the per diem for a day of domestic travel, the lump sum for accommodation and commuting will also increase:

Changes – rates of per diem and lump sum allowances
 until 28 July 2022since 28 July 2022 r.from 1 January 2023
Business travel allowance30 PLN38 PLN45 PLN
Accommodation lump sum allowance45 PLN57 PLN67.50 PLN
Lump sum transport allowance6 PLN7.60 PLN9 PLN

Accordingly, as from 1 January 2023, an employee will be entitled to reimbursement of documented overnight accommodation costs for one hotel night, in an amount to be confirmed by a receipt, not exceeding 20 times the per diem rate, i.e., up to a maximum of PLN 900 (currently it is PLN 760).

Business travel abroad – changes after 29 November 2022

The ordinance on the amount of per diem for business travel abroad will enter into force 14 days after the date of its publication, i.e., from 29 November 2022. At that time, the new per diem rates per day for travel abroad and the limits for overnight stays in individual countries, which are set out in the Annex to the ordinance of the Minister of Family and Social Policy of 25 October 2022, will take effect.

For example, for travel to the UK, the per diem will be GBP 45 and the overnight limit GBP 220, and to the Czech Republic EUR 41 and EUR 120 respectively.

Mileage allowance to be changed in 2023

According to the draft ordinance presented by the Minister of Infrastructure of 11 October 2022 amending the ordinance on the use of passenger cars, motorbikes and mopeds not owned by the employer in order for the employee to carry out business activities, the so-called mileage will increase in 2023 and will be per km:

Rates per 1 kmNowAfter the planned change
for a passenger car: 
with an engine capacity up to 900 cm30.5214 PLN0.89 PLN
with an engine capacity of over 900 cm30.8358 PLN1.038 PLN
for a motorbike0.2302 PLN0.69 PLN
for a moped0.1382 PLN0.42 PLN

It is currently unclear when the new mileage rates will take effect. For the time being, it is only certain that the ordinance will enter into force on the first day of the month following the month of its publication.

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