PL: daily subsistence allowance rates table (national)
Table shows daily allowance rates for national travels in Polish business or employment. Included both actual and historical data.

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Polish travel allowance (national) table#

Subsistence allowance (per day) [PLN]Hotel flat-rate [PLN]Travel flat-rate [PLN]Date
304561.03.2013
2334.54.61.01.2007
22334.41.01.2006
2131.54.21.01.2005
203041.01.2003
1928.53.81.04.2002
18273.61.01.2002
18273.61.04.2001
16243.21.03.2000
12182.41.06.1998
101521.06.1997
8.212.31.641.07.1996
7.411.11.481.02.1996
6.69.91.321.04.1995
5.88.71.161.01.1995

Some facts#

  • 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".
  • This page is focused on local travels in Poland (national travels, i.e. without leaving Poland). If you need to calculate subsistence allowance during foreign travel check out this calculator: Polish travel allowance (foreign). Also, you can check out recent and historical subistence allowance rates in table: Polish travel allowance (foreign) table.
  • Subsistence allowance during local travel in Poland consists of the following parts:
    • breakfasts (25% of allowance),
    • dinners (50% of allowance),
    • kolacje (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 type of meals, which are provided. Especially if all meals are delivered (breakfasts, dinners and suppers) subsistence allowance is not available at all.
  • 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. In case of local travels, employee can get flat-rate of 45 PLN per day (as of 2017.09.19). It is so called hotel lump sum.
  • If the employee uses public transport on his own, he may receive additional funds. This is an another fixed rate of 20% of base allowance - 6 PLN per each commenced day of delegation (as of 2021-06-26).
  • The trasport lump sum applies only to local transport e.g. if the employee needs to travel from the train station to the hotel where the conference is held. Covering the costs of the main journey (e.g. a train ride from Szczecin to Kraków) is a separate settlement, unless the transport have been provided by the employer.
  • If the employee uses his own vehicle for local journeys, it is possible to settle on the basis of the so-called mileage allowance payments.
  • Recent and historical subsistence allowance rates and hotel flat-rates are presented in table: Polish travel allowance (national) table.
  • Partial days are treated as below:
    • In case of delegation shorter than one day:
      • time below 8 hours is ignored - subsistence allowance is not available at all,
      • time above 8 hours is treated as 1/2 of day.
    • In case of delegation longer than one day:
      • time below 8 hours is treated as 1/2 of day,
      • time above 8 hours is treated as full day.
  • Legal basis: Ordinance of the Minister of Labor and Social Policy of 29 January 2013 on entitlements paid to an employee employed in a state or self-government budgetary unit for a business trip (OJ 2013, item 167).

Data up-to-date#

We regularly review daily rates and overnight stay flat-rate that our data is always up-to-date.
Recent compliance with the regulations was confirmed on 2021-08-07.
If you want to be 100% sure after this date - check if the rates have not changed.

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