Business trips are a common part of many companies’ day-to-day operations. However, correctly accounting for them requires an understanding of applicable laws and regulations.

What is a business trip?

A business trip refers to the temporary and occasional performance of work duties outside the location specified in the employee’s work contract. These trips must be assigned by the employer and cannot be part of the regular job scope. 

If an employment contract defines the work location broadly (e.g., “Lesser Poland Voivodeship”), then travel within that region (e.g., Kraków or Wieliczka) does not count as a business trip. In such cases, the employee is not entitled to per diems or cost reimbursement. 

It is worth remembering:

• business trip – short-term, no contract amendment needed. 

• secondment – long-term, requires a formal annex to the employment contract. 

When does business trip begin?

1. Domestic trips: The trip begins when the employee leaves the administrative boundaries of the town or city of their workplace. 

• train/bus: trip starts at the departure time. 

• flight: the trip starts when the plane takes off from the last Polish airport. 

2. International trips: 

• car: the trip starts upon crossing the Polish border. 

• plane: begins at take-off from the last airport in Poland. 

• ship/ferry: starts when the vessel leaves a Polish port. 

Per diems for domestic travel in 2025 

The daily allowance (per diem) for domestic business travel is 45 zł. The amount depends on the duration of the trip: 

• less than 8 hours – no per diem. 

• 8–12 hours – 50% of per diem: 22,50 zł 

• over 12 hours – full per diem: 45 zł

• multi-day trips: each full day – 45 zł 

• partial day:  

• up to 8 hours – 22,50 zł

• over 8 hours – 45 zł

Additional flat-rate reimbursements: 

• accommodation (without receipts) – 67,50 zł

• local travel (public transport) – 9 zł

Meal reductions for provided food 

If meals are provided for free during the trip, the per diem is reduced accordingly: 

Domestic trips: 

• breakfast – 25%, 

• lunch – 50%, 

• dinner – 25%. 

International trips: 

• breakfast – 15%, 

• lunch – 30%, 

• dinner – 30%. 

If all three meals are covered, the employee retains 25% of the per diem for incidental expenses (e.g., paid restrooms).

Using a private vehicle for business travel 

Employees may use their personal vehicles (e.g., private car or motorcycle) for business travel with employer approval. In such cases, they are reimbursed based on the following per-kilometer rates: 

• passenger car:  
  • up to 900 cm³ – 0,89 zł/km,
  • over 900 cm³ – 1,15 zł/km
• motorcycle – 0,69 zł/km
• moped – 0,42 zł/km

Deadlines for reimbursement

Employees are required to submit all documentation within 14 days of the trip’s end. 

Advance payments for business travel

Employees can request an advance payment to cover expected travel expenses for domestic trips. Employers cannot refuse this request and should estimate the advance based on projected costs. 

Hospitalization during international trips

If an employee is hospitalized abroad during a business trip, they are entitled to 25% of the daily allowance for each day spent in the medical facility. This rule does not apply to domestic trips. 

Key takeaways

Business trips are an essential part of operations for many companies. To ensure smooth and compliant settlements, employers, and employees should remember to: 

• Clearly define when a business trip starts. 

• Be familiar with the rules for per diems, reimbursements, and allowable expenses. 

• Keep and submit all relevant documentation promptly. 

By following the proper procedures, both parties can maintain financial transparency and avoid common errors in travel expense settlements. 

If you need additional support in accounting and hr &payroll services contact us!

Text based on: https://www.biznes.gov.pl/en/portal/004073