Do you need to keep receipts for per diem rates in Poland?

In general, employees do not need to keep receipts to collect per diem rates. However, to be eligible for the full accommodation supplements or reimbursements, employees will need to provide a receipt or invoice from their hotel or lodging. This applies to both domestic and international travel.

Are per diem payments taxed in Poland?

Per diem allowances are not considered part of employee’s salaries, and thus are tax-free up to the maximum amounts outlined above. Employers may always choose to reimburse or provide an allowance that is higher than the daily rates outlined. If so, the amount beyond the maximum daily rate set is considered taxable income.

Per Diem Rates in Poland: A Guide for Poland Business Travel (2024)

Although there are many ways to reimburse employees for business travel expenses, per diem rates are one of the easiest. When your employees travel throughout Poland, per diem rates give you an easy way to make sure their travel expenses, food, and incidentals are covered, tax-free.

Here’s how per diem rates work for Polish employees.

What are per diem rates?

Per diem rates (meaning “per day”) are a fixed, daily allowance provided to employees to cover expenses for business travel. The benefit of a lump sum allowance is that employees do not have to track and report every expense for reimbursement.

This reduces administrative work for your entire team — travelling employees, management, and financial staff.

How are per diem rates calculated in Poland?

In Poland, per diem rates are set by the Ordinance of the Minister of Labour and Social Policy.

Per diem rates are calculated based on the length of the trip. Additional allowances may be given for accommodations if the employee stays overnight, and deductions from the allowance may be taken if the employee is provided with free meals.

What’s covered by per diem rates in Poland

Per diem rates in Poland can be used to cover:

meals and drinks

local transport

accommodations

incidentals

In the case that any of these is not needed by the employee, reimbursed separately, or provided at no cost to the employee, the per diem rate is reduced accordingly.

Per diem rates do not cover regional or international transport, such as flights, rail tickets, or ferries to the final destination. Business travel must be booked and reimbursed or covered separately.

If you need to book air travel for your employees, read our guide to the best ways to book business class flights.

What are per diem rates in Poland?

Per diem in Poland doesn’t vary based on city — only based on time and what is being covered. For trips that last less than 24 hours, rates are calculated based on the single day allowances.

For multi-day trips, employees should receive a full-day allowance for each full day away, and a partial allowance for incomplete travel days.

Single-day business trip:

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)

Multiple-day business trip:

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

These per diem rates may be adjusted depending on the employee situation and what business expenses are being covered.

If the employee is provided with meals free of charge, the allowances above are reduced by the following amounts:

Breakfast: reduce by 25%

Lunch: reduce by 50%

Dinner: reduce by 25%

The per diem rates may also be increased depending on the following situations:

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

Per diem rates for international travel from Poland vary based on length of the trip and destination countries. Each country has a set per diem amount, which is then adjusted based on the length of the trip.

Allowances can be calculated as follows:

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

Multiple-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

For example, let’s say an employee departs Poland on Tuesday at 3PM for Switzerland. They stay in Switzerland until Thursday, and fly home Thursday evening. They arrive back in Poland at 5PM. Their allowance would be calculated as follows:

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)

This employee would also be eligible for an overnight supplement of up to PLN 220 (EUR 50,87) per night.

If the employee is provided with meals free of charge during an international trip, the allowances above are reduced by the following amounts:

Breakfast: reduce by 15%

Lunch: reduce by 30%

Dinner: reduce by 30%

The per diem rates may also be increased depending on the following situations:

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)

Here are the per diem rates for some of the most popular business travel destinations from Poland:

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

For a full list of countries and per diem amounts, see the Ordinance of the Minister of Labour and Social Policy.

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?

Making travel reimbursements easier

Per diem rates make reimbursing employees for travel more consistent and efficient. Instead of collecting and saving receipts, managing reimbursement forms, and tracking every minor expense, per diem rates allow you to fairly reimburse employees for travel expenses without the administrative burden.

For travel expenses and plans that don’t fall under per diem allowances, a travel booking and management platform like TravelPerk can help eliminate time-consuming administrative work.

Take a look at our list of the best travel and expense management software to get started. Or, skip the complicated comparisons and opt for an all-in-one platform that saves you time and money.

Per Diem Rates in Poland: A Guide for Business Travel (2024)

What are per diem rates?

How are per diem rates calculated in Poland?

What’s covered by per diem rates in Poland

What are per diem rates in Poland?

Adjustments

Per diem rates for international business travel

Per diem rate list by country (2024)

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?

Making travel reimbursements easier

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