Stay - diets, accommodation and commuting
1. Diets
The rates specified in the Regulation of the Minister of Family and Social Policy of October 25, 2022 amending the regulation on employee receivables are used to calculate the allowances employed in a state or local government budgetary unit for a business trip (Journal of Laws, item 2302).
The amount of the allowance when traveling abroad depends on the country to which the person is posted -> Daily allowances and accommodation limits
If the trip lasts:
- up to 8 hours – the employee is entitled to 1/3 of the allowance,
- over 8 to 12 hours – the employee is entitled to 50% of the allowance,
- over 12 hours – the employee is entitled to a full allowance.
Travel time abroad is charged:
air travel – from the moment the plane takes off on its way abroad from the last airport in the country until the plane lands on the way back at the first airport in the country,
land journey – from crossing the state border on the way abroad to the moment of crossing it on the way back to the country
sea voyage – from the moment of departure of the ship (ferry) from the last Polish port to the moment of entry of the ship (ferry) on its way back to the first Polish port.
The employee is not entitled to the allowance if they receive a payment for food equal to the amount of the allowance during international travel. If the payment is lower than the allowance, the employee is entitled to compensation up to the amount of the allowance.
If full board is provided free of charge, the employee is entitled to 25% of the allowance.
The amount of the allowance is reduced by the cost of food provided free of charge (also in respect of hotel services), assuming that:
- breakfast constitutes 15% of the allowance,
- and lunch and dinner constitute 30% of the allowance each (if the price of meals is not specified),
- or according to the price specified in the invoice.
The traveler is obliged to inform about meals that should be deducted from the allowance before the calculating the advance payment and in the final trip settlement.
2. Accommodation
For accommodation during a trip abroad, the employee is entitled to reimbursement of costs in the amount stated in the bill, but up to the limit specified in the regulation of the Minister of Family and Social Policy of June 30, 2022 amending the regulation on receivables due to an employee employed in a state or local budgetary unit for travel business.
There is a separate limit for each country -> Daily allowances and accommodation limits
If the employee does not provide a bill for accommodation, they are entitled to a lump-sum payment of 25% of the limit. The accommodation lump sum is not payable for travel time. The lump sum is not entitled when the NCU or the foreign party provides the employee with free accommodation, as well as when the trip is financed by an international programme and the contract or the project budget does not provide for a lump sum for this purpose.
An traveler is entitled to reimbursement for accommodation costs in the amount stated in the personal invoice. Attention: The data of the NCU, i.e. name, address, or NIP number on the personal invoice are not allowed.
3. Commuting
In the destination abroad (also where the employee stayed overnight), the employee is entitled to a lump sum in the amount of one daily allowance to cover the costs of travel to and from the railway station, bus station, airport or seaport. In the case of one-way travel, the flat rate is 50% of the diet.
The employee is entitled to a lump-sum payment of 10% of the allowance for each commenced day of international travel to cover the costs of journeys by means of local transport.
IMPORTANT! The lump sum is not due if the employee travels in a business or private vehicle or has free travel.