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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)Hotel flat-rateTravel flat-rateDate
30
45
6
1.03.2013
23
34.5
4.6
1.01.2007
22
33
4.4
1.01.2006
21
31.5
4.2
1.01.2005
20
30
4
1.01.2003
19
28.5
3.8
1.04.2002
18
27
3.6
1.01.2002
18
27
3.6
1.04.2001
16
24
3.2
1.03.2000
12
18
2.4
1.06.1998
10
15
2
1.06.1997
8.2
12.3
1.64
1.07.1996
7.4
11.1
1.48
1.02.1996
6.6
9.9
1.32
1.04.1995
5.8
8.7
1.16
1.01.1995

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".
  • Informations seen on this page are focused on local travels (national travels, i.e. without leaving Poland). If you need to calculate subsistence allowance during foreign travel check out our other 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.
  • 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 2017.09.20.
If you want to be 100% sure after this date - check if the rates have not changed.

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