As of July 28, 2022, the per diem rate for business travel increased based on a decree of the Minister of Family and Social Policy. As of March 2013, the per diem rate remained unchanged

Thanks to a June 30 decree by the Minister of Family and Social Policy, the per diem rates for business travel have changed. According to what is written in the justification, the per diem rate was calculated taking into account the average annual index of total consumer prices for 2013-2021, as well as projected inflation for 2022.

The domestic allowance has been increased by about 25%, and as of July 28 this year it amounts to PLN 38. In connection with the increase in the business travel allowance, the lump sum for travel expenses, which is 20% of the full allowance, and the lump sum for overnight stays, which is 150% of the full allowance, have also increased.

Reimbursement for overnight expenses should be for the amount stated on the bill. However, a limit is provided - it cannot be higher than 20 times the per diem rate for a day of business travel, i.e. PLN 760.00 (previously PLN 600.00). If the employer did not provide the employee with overnight accommodation or the employee did not present a bill for overnight accommodation, the employee is entitled to a lump sum of PLN 57.00 (previously PLN 45.00). On the other hand, it should be remembered that reimbursement of overnight expenses is not due to an employee who has been provided with free accommodation, and the national allowance is not due if all-day free board is provided.

For trips lasting less than a full 24 hours, domestic allowances are granted according to the following rules depending on the duration of the trip.

The per diem values of business persons and their associates are deductible for the portion that does not exceed the per diem amounts specified in the regulation.