What are per diem rates?
How are per diem rates calculated in Poland?
What’s covered by per diem rates in Poland
- meals and drinks
- local transport
- accommodations
- incidentals
What are per diem rates in Poland?
Duration of the trip
Per diem amount
Less than 8 hours
No allowance
Between 8-12 hours
PLN 22,5 (EUR 5,20)
More than 12 hours
PLN 45 (EUR 10,41)
Duration of the trip
Per diem amount
Less than 8 hours (partial allowance)
PLN 22,5 (EUR 5,20)
More than 8 hours (full allowance)
PLN 45 (EUR 10,41)
Adjustments
- Breakfast: reduce by 25%
- Lunch: reduce by 50%
- Dinner: reduce by 25%
Incurred expenses
Adjustment
Added Per Diem Allowance
Added Per Diem Allowance (EUR)
If the employee stays overnight and provides a hotel receipt…
increase allowance by 20x the per diem rate
PLN 900
208,10
If the employee stays overnight and does not provide a hotel receipt…
increase the allowance by 150% of the daily rate
PLN 67,5
15,61
If the employee uses local transport during their trip…
increase the daily allowance by 20% of the per diem rate
PLN 9
2,08
Per diem rates for international business travel
Single-day international business trip
Duration of the trip
Per diem amount
Less than 8 hours
⅓ of the per diem allowance
Between 8-12 hours
50% of the allowance
More than 12 hours
Full allowance
Duration of the trip
Per diem amount
Less than 8 hours
⅓ of the per diem allowance
Between 8-12 hours
50% of the allowance
More than 12 hours
Full allowance
- Tuesday, 3PM - 11:59PM: 9 hours, 50% of daily allowance (PLN 44 or EUR 10,17)
- Wednesday, 12AM - 11:59PM: 24 hours, full allowance (PLN 88 or EUR 20,35)
- Thursday, 12AM - 5PM: 18 hours, full allowance (PLN 88 or EUR 20,35)
- Breakfast: reduce by 15%
- Lunch: reduce by 30%
- Dinner: reduce by 30%
Incurred expenses
Adjustment
If the employee stays overnight and provides a hotel receipt…
reimburse the employee for the actual accommodation cost, up to the maximum “overnight supplement” cost in the table below.
If the employee stays overnight and does not provide a hotel receipt…
increase the per diem rate by 25% of the “overnight supplement” limit.
If the employee uses local transport during their trip…
increase the daily allowance by 10% per day.
If the employee needs to pay for transport between railway stations, bus stations, airports or seaports…
provide a supplement of one additional per diem rate.
Per diem rate list by country (2024)
Country
Per diem amount
Maximum overnight supplement
Austria
€57
€150
Belgium
€55
€200
Croatia
€42
€125
Cyprus
€43
€125
Czech Republic
€41
€120
Denmark
446 DKK
1430 DKK
Finland
€53
€180
France
€55
€200
Estonia
€45
€110
Greece
€50
€160
Georgia
€48
€160
Iceland
€56
€160
Italy
€53
€192
Norway
496 NOK
1650 NOK
Spain
€50
€200
The Netherlands
€50
€150
Canada
$71 CAD
$190 CAD
Germany
€49
€170
New Zealand
$58 USD
$180 USD
Japan
¥7532
¥22000
Portugal
€49
€150
Slovenia
€45
€143
Sweden
510 SEK
2000 SEK
Turkey
$53 USD
$185 USD
United States of America
$59 USD
$200 USD
Ukraine
€41
€180
Switzerland
88 CHF
220 CHF
United Kingdom
£45
£220
FAQs on Poland Per Diem Rates
Do you need to keep receipts for per diem rates in Poland?
Are per diem payments taxed in Poland?