As of 1st January 2023, the per diem rate applicable to a domestic business trip is PLN 45 (legal basis: ordinance of the Minister of Family and Social Policy of 25th October 2022 amending the ordinance on business trip entitlements payable to employees of publicly funded state or local government units).
If a domestic business trip started and was not completed before 1st January 2023, the sums payable on account thereof shall be determined:
- based on the provisions of the ordinance in its hitherto wording – for the part of the trip effected before 1st January 2023;
- based on the provisions of the ordinance in its new wording – for the part of the trip effected after 1st January 2023.
In connection with the increase of the per diem, the rates for the coverage of the costs of commuting by means of local transport and the amount of the lump sum for accommodation will also change.
More from:
#business trip