Updated: April 2026
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.
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:
Multiple-day business trip:
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:
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
Multiple-day international business trip
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 30 or EUR 6,90)
Wednesday, 12AM - 11:59PM: 24 hours, full allowance (PLN 60 or EUR 13,80)
Thursday, 12AM - 5PM: 18 hours, full allowance (PLN 60 or EUR 13,80)
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:
Per diem rate list by country (2026)
Here are the per diem rates for some of the most popular business travel destinations from Poland:
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
- 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.
- 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.
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 Perk 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.
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Written by
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Growth Marketing Director
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