Updated: 23.04.2025
Business trip – what is it?
Business trip is the performance of a task outside the place where the employer has his residence or outside the regular employee’s place of work, at the employer’s request in order to perform a specific task.
Performing of tasks in various places on a regular basis and traveling from one to another is not considered as a business trip.
What is the difference between domestic and foreign business trips in Poland?
Domestic business trip is a business trip that takes place within the country, i.e. within the borders of the given state. It concerns trips to different cities or towns within the country, aimed at performing work tasks.
Foreign business travel is a business traethat takes place outside the country, i.e., in another state. It concerns trips to different cities or towns outside the country, aimed at performing work tasks.
Per diems for domestic trips are generally lower than for foreign trips, which are based on the per diem rates in the given destination country. Foreign trips may involve additional costs related to international transport, such as flight tickets, passports, and visas.
Both types of business trips involve specific rules for cost reimbursements by the employer, including reimbursement for travel, accommodation, per diems, and other trip-related expenses.
Daily allowance (per diem) in Poland
Employees on national and international business trips are entitled to a per diem —an allowance designed to offset daily meal expenses during travel.
- Domestic travel – per diem covers the increased cost of meals incurred while working away from the regular workplace.
- International travel – per diem compensates for the cost of meals and other minor daily expenses while abroad.
Reimbursement of costs
- Eligible reimbursable expenses include:
-
- travel costs by own car,
- local transport,
- plane or ship,
- accommodation,
- other necessary documented expenses, determined or recognized by the employer according to justified needs.
Travel costs
Employer should choose the transportation for domestic and foreign trips for employee.
Tickets can be purchased either by the employer or by the employee, subject to subsequent reimbursement.
It is also possible to agree on the use of a private vehicle—such as a car, motorbike, or moped—for business purposes instead of using public transport.
Public transport
If employee travels by train, airplane, bus, other public means of transport – to properly account for the cost, it will be required to obtain an invoice, ticket from the carrier, provided that it has the required data.
Private transport
If employee travels by car, motorcycle, moped – the calculation of the cost is made on the basis of the kilometers traveled, multiplied by the rate per kilometer of mileage, in accordance with the Polish regulations on reimbursement of costs of use of vehicles not owned by the employer.
The amount per kilometer depends on the engine capacity of the vehicle we drive:
- if the car has an engine capacity below 900 cm3, the mileage is 1 kilometer = PLN 0.89,
- if the car has an engine capacity above 900 cm3, the mileage is 1 kilometer = PLN 1.15,
- if employee travels by a motorcycle the mileage is 1 kilometer = PLN 0.69,
- if he/she travels by a moped the mileage is 1 kilometer = PLN 0.42.
The employer also reimburses other travel-related expenses if they were necessary and employee has documented their amount. These may include: luggage fees, toll roads and motorways, parking in a paid parking zone, parking spaces.
Domestic trips – costs
Per diem |
The current rate of domestic trip is PLN 45 per day.
This is the minimum amount of a diet and the employer could establish a higher amount. Not in every case of a business trip an employee is due a per diem. A domestic delegation of less than 8 hours does not allow for the accrual of a per diem. For a trip lasting from 8 to 12 hours, the allowance is 50% of the amount, and in full only when the business trip lasts a minimum of 12 hours. For a trip lasting more than one day, 100% of the per diem is billed for each day, and for an incomplete day that began:
An employee who was provided with free full board during a national delegation is not entitled to a per diem allowance. The amount of the allowance is reduced by the cost of the free meals provided, assuming that:
If the employee uses a hotel service where meals are provided, the allowance is reduced accordingly as in section 1, 2, 3. |
Accommodation |
The employer reimburses to employee documented costs of accommodation in hotel.
The cost for one accommodation in the hotel should be maximum PLN 900 (20 x diet). If the employer has not provided the employee with accommodation and the employee does not submit a receipt for the accommodation, the employee will be entitled to a lump sum of 150% of the allowance. |
Foreign trips – costs
Per diem |
If the employer has not regulated the amount of the abroad trips allowance, the employer should use the rates specified in the Regulation of the Minister of Family and Social Policy of 25 October 2022 amending the Regulation on payments due to an employee employed in a state or local government budgetary unit for business trips (Journal of Laws of 2022, item 2302).
The amount of the abroad trips allowance depends on the country, where employee is going. For e.g. in case of a travel to Germany the diet is EUR 49, Ukraine is EUR 41 and UK is GBP 45. The employer may regulate a higher amount of a diet in his own internal regulations, but he has to remember that the minimum of the abroad trip allowance could not be lower than the amount of the national trip allowance. The method of accounting for per diem in the case of a foreign trip is described in the regulation and is as follows:
The allowance shall be in the amount applicable to the destination country of the foreign trip. In the case of a foreign trip to two or more countries, the employer may determine more than one destination country. The allowance during a foreign trip is intended to cover food and other minor expenses. An employee who is provided with free full meals during a foreign trip is entitled to a 25% per diem. The amount of the per diem is reduced by the cost of the provided free food, assuming that:
If an employee uses a hotel service where meals are provided, the allowance shall be reduced accordingly as in items 1, 2, 3. |
Accommodation |
The employee is entitled to reimbursement in the amount stated on the bill, within the limits of the limit specified by country in the Regulation of the Minister of Family and Social Policy of 30.06.2022 amending the Regulation on entitlements due to an employee employed in a state or local government budgetary unit for a business trip.
If the employee does not submit a bill for overnight accommodation, he or she is entitled to a lump sum of 25% of the limit for overnight accommodation specified in the Regulation. The employer does not reimburse accommodation costs if he provides by himself the employee with free accommodation or a foreign contractor does so. |
Lump sum for commuting |
An employee who is on a business trip abroad is entitled to a lump sum for commuting:
If the employee travels by car, commuting lump sums are not due. |
Travel time |
Travel time abroad is calculated differently for different means of transport:
|
Advance payment |
An employee should receive an advance payment from the employer for the necessary costs of traveling abroad. The basis for the advance payment should be a preliminary cost calculation. The advance payment should be paid in the foreign currency applicable in the destination country. |
Other business travel expenses
In Poland, an employee may be reimbursed for expenses related to the air transportation of personal luggage up to 30 kg, but only if the trip lasts more than 30 days or if the destination country is a non-European country.
Reimbursement is also possible for expenses related to documented medical treatment and for purchased essential medicines. In the event of an employee’s death, the employer covers the cost of transporting the remains to the country.
Employee’s refusal to go to a business trip
As a rule, the employer does not have to state in the employment contract that the employee will have to goes to a business trips.
The employee in Poland is obliged to perform his/her work conscientiously and scrupulously and shall comply with the orders of his/her superiors which apply to work.
A business trip order is an order from the employer and the employee is obliged to carry it out.
In principle, an employee in Poland cannot refuse an employer’s instruction to participate in a business trip. This may be considered a breach of the employee’s basic obligations under the Labor Code.
If he or she does so, the employer is entitled to impose a disciplinary penalty on him or her or even to terminate his or her employment contract through his or her fault without a notice period.
The employee’s leisure plans, his/her daily activities after working hours, etc. are not relevant here. However, there are exceptions to this rule.
Who may refuse the order to go on a business trip in Poland?
Some employees may refuse to go on a business trip without breaching their duties or facing any negative consequences:
- a disabled employee with reduced mobility – if independent mobility is a problem for the employee due to a medical condition, he/she can refuse the delegation and will not face the consequences,
- a pregnant employee – she may go to a business trip, but only if she agreed for that; the refusal will not be a breach of her duties,
- an employee bringing up a child of up to 8 years of age – may go on business trips, but the employer should obtain permission from him/her to participate in such trips. His or her refusal, on the other hand, is not a breach of the employee’s duties. It may also be the case that an employee normally takes part in business trips, but refuses to go on one particular trip because he or she is unable to organize childcare.
It is important to bear in mind that if a child is being cared for by two parents, only one of them can refuse to take part in business trips due to this care.
The other, on the other hand, is obliged to comply with the employer’s instructions. Even if the spouses are employed in two different establishments, these can verify between themselves whether the right to refuse to go on a business trip has already been exercised by either parent.
Refusal of a business trip may also be justified on grounds of so-called rules of social coexistence or health. An employee may, for example, be caring for elderly parents who need his or her constant assistance and refuse to go on this basis. The employer should take such a refusal into account in view of the employee’s family situation.
You must also remember that the employer in Poland is obliged to provide the employee with suitable accommodation, food and reimburse travel expenses.
An unjustified refusal to go on a business trip may be considered a grave misconduct on the basis of which the employer may terminate the employment contract without notice (disciplinary termination).
If you would like to know more about business trips and allowance, please contact us: [email protected]
FAQ: Business Trip in Poland – per diem and reimbursement of costs
What types of business expenses are reimbursable during a business trip in Poland?
Business travelers are entitled to reimbursement for actual expenses incurred for business reasons, including travel to the business destination, food expenses, business meals, hotel rates, parking fees, and other expenses such as incidental expenses. These business expenses must be documented in expense reports and accepted by the employer as justified.
Additional expenses such as luggage fees, toll roads, and medical costs are also subject to reimbursement under certain conditions.
How are car expenses and travel booking tools accounted for in corporate travel in Poland?
If private transport is authorized, car expenses are calculated based on kilometers driven and engine capacity, as defined by Polish regulations. Business travel spending must be justified, and all actual expenses are subject to verification.
Employers may provide travel booking tools or allow employees to arrange transport themselves, in which case business travelers must control costs and obtain documentation for deduct expenses under accepted policy limits.
Under what conditions is a business traveler entitled to per diem and accommodation reimbursements?
When traveling outside the work location to a designated travel destination or destination city, an employee may receive per diem to cover food expenses and minor incidental expenses. Accommodation costs are reimbursed according to hotel rates specified in regulations or employer policy.
If no receipts are provided, lump sums apply. The entitlement to per diem depends on the duration of travel and whether business meals are provided during the corporate travel.
Can business calls and communication-related costs be classified as deductible business expenses during a business trip?
Yes, documented costs incurred for business calls made during corporate travel may be classified as business expenses, provided they are directly related to business reasons. Such additional expenses must be justified, included in the expense reports, and approved by the employer as necessary for the execution of tasks at the business destination.
