Table shows daily allowance rates for foreign travels in Polish business or employment.
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- An employee who performs part of his/her job within a delegation (business travel) gets some fixed amount of cash per each day to cover cost of food, hotel and other necessary expenses. This kind of reimbursement is called "subsistence allowance", "daily allowance" or "per diem".
- Informations seen on this page are focused on foreign travels. If you need to calculate subsistence allowance during local travel (without leaving Poland) check out our other calculator: Polish travel allowance (national). Also, you can check out recent and historical subsistence allowance rates in table: Polish travel allowance (national) table.
- Subsistence allowance during foreign travel consists of the following parts:
- food part (in total 75% of allowance):
- breakfasts (15% of allowance),
- dinners (30% of allowance),
- suppers (30% of allowance).
- other expenses (25% of allowance).
- If employee gets food from employer (i.e. he/she doesn't need to pay for food on his/her own), subsistence allowance is decreased according to the type of a meal, which is provided. If all meals are delivered (breakfast, lunch and dinner) daily rate is reduced to 25%.
- In addition to the basic allowance, the employee is entitled to reimbursement of the cost of the accommodation if it was not organized by the employer.
- If employee has hotel bill(s), he/she can get back incurred costs tax-free, but not more than limit assigned to the given country.
- If employee paid for accommodation on his/her own, but he/she has no hotel bills, then he/she can get back 25% of limit assigned to given country.
- Current daily subsistance allowance rates and hotel cost limits adjusted to different countries can be found in table: Polish travel allowance (foreign) table.
- Partial days are treated as below:
- time below 8 hours is treated as 1/3 of day,
- time from 8 to 12 hours is treated as 1/2 of day,
- time above 12 hours is treated as full day.
- Legal basis: Regulation of the Minister of Labor and Social Policy of 29 January 2013 on receivables due to an employee employed in a state or self-government budgetary unit on a business trip (Journal of Laws of 2013, item 167).
We periodically review daily rates and overnight stay limits for each country so that our data is always up-to-date.
Recent compliance with the regulations was confirmed on 2019.01.09.
If you want to be 100% sure after this date - check if the rates have not changed.
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