On 17 January 2023, a change occurred to the per kilometre rates at which employers reimburse their employees’ costs of using their private vehicles for business purposes.
The regulation’s new wording states that the costs of using vehicles for business purposes will be reimbursed by the employer at per kilometre rates of vehicle travel, which may not exceed:
- for a passenger car:
a) of engine capacity up to 900 cm3 – PLN 0.89,
b) of engine capacity above 900 cm3 – PLN 1.15,
- for a motorcycle – PLN 0.69,
- for a moped – PLN 0.42.
If an employee submitted a declaration on business use of a vehicle and the declaration was not processed before 17 January 2023, the new rates will apply to determining the amount of the monthly flat rate for reimbursing the vehicle’s business use.
Legal basis: Regulation of 22 December 2022 of the Minister of Infrastructure amending the regulation on terms and conditions for determining and reimbursing the business use costs of passenger cars, motorcycles and mopeds not owned by the employer (Journal of Laws of 2023, item 5).