How to calculate the national allowance in 2023?
From 2013 until 2021, the per diem rate remained at PLN 30. Only in 2022 it was increased to PLN 38, and just a year later it was increased again – this time to PLN 45. This means that for every 24 hours spent on business travel from January 1, 2023, the employer or employee is entitled to an additional PLN 45.
The full allowance is intended to make it possible to cover the cost of food and any minor expenses during a domestic business trip. However, if the business trip includes an overnight stay, a lump sum for accommodation, which is 150% of the national allowance (PLN 67.50), as well as a lump sum for travel by public transportation, which is 20% of the national allowance (PLN 9), should be added to the allowance.
Important!
The entrepreneur is not entitled to a lump sum for lodging or commuting – he can only include the full national allowance for each day of the business trip. Only employees are entitled to receive lump sums for lodging and commuting.
Domestic allowance for a business trip of less than 24 hours
Not every business trip covers several days – it also happens that business duties take several hours or more. Such a situation, however, does not mean that the diet is not due. The conversion rate to be used is very simple:
- For a business trip of less than 8 hours, no allowance is payable,
- for a business trip of 8 to 12 hours is entitled to ½ per diem,
- For a business trip of more than 12 hours, a full allowance is payable.
The amount of per diem for a business trip of several days
If an employee is on a business trip for several days, it is natural to add up the amount of per diems due and pay them in full. However, if the delegation ends with an incomplete day, a separate conversion rate (different from that for business trips of less than 24 hours) is needed:
- For each full day of the delegation, the employee is entitled to the full allowance in full,
- For each incomplete day of the delegation, lasting more than 8 hours, the employee is also entitled to a 100% per diem,
- For each incomplete day of the delegation, lasting less than 8 hours, the employee is entitled to only 50% of the per diem.
Example:
The company where Mr. Maurice works sent him on a four-day business trip. Mr. Maurice left at 9:00 am on Monday and returned at 2:00 pm on Thursday. How to calculate the allowance due to him? Mr. Maurice spent three full nights on a business trip, for which he is entitled to a 100% per diem, and one day (Thursday) in which the business trip lasted only six hours. For the latter day, 50% of the per diem amount should be added.
The allowance due for the business trip is therefore PLN 157.50 (PLN 45 for each of the three full days of the business trip and PLN 22.50 for the last incomplete one).
Lump sum for an employee’s overnight stay
If an employee has to spend the night during a business trip, he should receive an allowance for this. This amount is granted only if the following conditions are met:
- overnight stay is necessary,
- The overnight stay did not take place during the transit,
- Accommodation was not free.
This means that if Mr. Maurice used an overnight stay with a close family member during the business trip (assuming he did not incur expenses for this), he is not entitled to a lump sum for overnight stays. However, if he paid for the overnight stay, he should receive an amount equal to 150% of the national allowance for each night, or PLN 67.50.
Example:
The aforementioned delegation of Mr. Maurice lasted four days – during this time the employee stayed overnight three times, and for each of these nights he should have received PLN 67.50, which amounts to PLN 202.50. This amount should be added to the previously calculated per diem due (PLN 157.50). In total, therefore, Mr. Maurycy should receive PLN 360 for the delegation.
Important!
A lump sum for an overnight stay is an arrangement that applies when the employer does not provide an overnight stay for the employee and when the employee is unable to provide a receipt for the overnight stay. If the employee presents a receipt, he should be fully reimbursed for the cost of an overnight stay, as long as these costs do not exceed 20 times the daily allowance – currently the amount is PLN 900.
Rides on public transportation – flat rate
If an employee travels by public transportation as part of a business trip, he is also reimbursed. In the absence of tickets and receipts confirming the use of public transportation services, the employee is entitled to a lump sum for travel equal to 20% of the daily allowance – in 2023 this amount is PLN 9.
Example:
Let’s assume that Mr. Maurice traveled from his place of lodging to the training site by bus during the delegation. Unfortunately, he has lost all his receipts, and as a result, he has to ask his employer for a lump sum for travel. Mr. Maurice rode the bus for four days, as a result of which he will receive a 36 zloty lump sum.
Let’s summarize the costs of delegation:
- PLN 157.50 per diem for three full days and one incomplete day,
- PLN 202.50 lump sum for three nights’ accommodation,
- 36 zloty flat rate for public transportation.
Thus, the total amount of reimbursement for business travel will be PLN 396.
Other mission expenses
If the employee incurred other expenses during the trip – for example, travel by his own transportation, parking costs, etc., he should provide the employer with receipts that confirm them. How much should be paid to an employee who uses his own vehicle in connection with his official duties? We wrote about employee mileage in another article: Business travel in 2023 – how to calculate employee mileage? We invite you to read more!
