You'll find information here:

What is a per diem for a business trip?

A per diem is an allowance provided to an employee for a business trip, intended to cover the increased cost of meals while away from their place of residence.

Employee per diems are paid as a lump sum. This means that the employee receives a fixed amount, regardless of the actual expenses incurred for meals.

The per diem for a business trip is meant to compensate for the inconvenience of not being able to prepare meals independently and the necessity of using catering services, which often involve higher costs.

It is worth noting that a per diem is only one component of the benefits related to a business trip. Other components include reimbursement for travel costs, accommodation, and other justified expenses associated with the business trip.

Per Diem and Lump Sum Payments

A business per diem is a type of lump sum payment that covers a specific expense – related to the employee's meals.

Regulations concerning business trips also use the concept of other lump sum payments, which are specific expenses related to a business trip that cannot be documented with an invoice.

The most common lump sum payments for business trips include:

Accommodation lump sum – payable when an employee does not provide a hotel invoice. It amounts to 150% of the per diem rate.
Lump sum for local transportation. It amounts to 20% of the per diem rate. This lump sum is often referred to as transportation per diem.

A lump sum payment is not automatically granted – it must arise from the circumstances of the trip (e.g., lack of an accommodation invoice).

Summary of Differences Between Per Diem and Lump-Sum Allowance

Per diem specifically covers meals, while a lump-sum allowance is intended to cover other expenses, such as accommodation or local transportation, when these cannot be documented with receipts.

When and Who is Entitled to Per Diem for Business Travel?

Per diems are primarily granted to individuals employed under an employment contract. For other forms of employment, such as civil law contracts (contract for specific work, mandate contract), labor code regulations do not directly apply. However, parties can include provisions regarding per diems in the contract, modeled after employee regulations.

For board members or company owners who are not employees, per diem issues can be regulated separately, e.g., in board or shareholder resolutions.

For entrepreneurs running sole proprietorships, the same rates apply as for employees, and the entitled per diem for the entrepreneur is classified as a tax-deductible expense.

Formal Conditions for Daily Allowance for Business Trips

A daily allowance is due to an employee who has been seconded to perform temporary work duties outside of the locality where the employer's registered office or permanent workplace is located. The key factor is therefore the occurrence of a "trip" outside the permanent workplace.

Criteria for Business Travel Duration

For domestic business trips, a daily allowance is provided for the duration from the start of the business trip until its return, subject to the following rules:

If the trip lasts no longer than 24 hours and is:
less than 8 hours – no daily allowance is provided
from 8 to 12 hours – 50% of the daily allowance is provided
over 12 hours – the full daily allowance is provided

For trips lasting longer than 24 hours, the full daily allowance is provided for each full day. For an incomplete but commenced day:

up to 8 hours – 50% of the daily allowance is granted
over 8 hours – the full daily allowance is granted

Special Cases

Fieldwork: Not every trip outside the company's headquarters is a business trip. If the nature of the work requires constant travel (e.g., sales representatives, medical representatives) and the employment contract specifies the employee's area of operation as the place of work, then travel within this area is not considered a business trip and no daily allowances are granted for it.

Mobile positions: Similarly, mobile employees whose work involves constant travel (e.g., drivers, service employees) are not on a business trip when performing their regular duties within established routes or areas.

Secondment: It is important to distinguish between a short-term business trip and a long-term secondment to work in a different location. In the case of a long-term secondment (e.g., several months), other forms of compensation for increased costs, such as relocation allowances, are often applied.

What Determines the Amount of the Daily Allowance?

The amount of per diem depends on several factors.

Duration of Business Trip

As mentioned earlier, the per diem amount depends on the duration of the business trip. The longer the trip, the higher the per diem amount due to the employee, subject to appropriate time thresholds.

Country of Business Trip

Per diem rates vary for domestic and international business trips. International per diems are usually significantly higher and differ depending on the destination country. The Ministry of Labor and Social Policy publishes tables with specific per diem rates for individual countries, taking into account the differences in the cost of living in those countries.

See the per diem rates for international business travel below.

Meals Provided by the Employer

If an employee receives free meals during a business trip (e.g., a hotel breakfast or lunch provided by a client), the per diem is reduced accordingly.

For domestic business travel:

for breakfast – by 25% of the per diem
for lunch – by 50% of the per diem
for dinner – by 25% of the per diem

This means that if an employee is provided with full board (breakfast, lunch, and dinner), no per diem is due. It does not matter whether the employee consumed the meal or not.

The calculation for per diems differs slightly for international business travel:

for breakfast – 15% of the allowance
for lunch – 30% of the allowance
for dinner – 30% of the allowance

This means that even if an employee is provided with full board (breakfast, lunch, and dinner), they are still entitled to 25% of the daily allowance.

Internal Company Regulations

Employers in the private sector can set higher daily allowance rates than those stipulated by regulations. Such increased rates should be specified in:

collective bargaining agreement
remuneration regulations
employment contract
other internal act (e.g., travel policy)

It is important to remember that increased daily allowances may have tax and social security implications, which will be discussed later in this article.

Domestic Per Diem Rates in 2025

Since January 2023, the per diem rate for a domestic business trip day has been PLN 45. This amount is systematically revalued, so it's important to monitor current regulations and ordinances.

Rules for Calculating Per Diem for Trips Shorter Than a Full Day

As mentioned earlier, the per diem amount depends on the duration of the trip:

below 8 hours – no per diem applies
from 8 to 12 hours – PLN 22.50 (50% of the full per diem)
over 12 hours – PLN 45 (full daily per diem)

Reduction of Employee Per Diem When Meals Are Provided

Example calculation:

Full per diem: PLN 45
Breakfast provided: -PLN 11.25 (25% of per diem)
Lunch provided: -PLN 22.50 (50% of per diem)
Dinner provided: -PLN 11.25 (25% of per diem)

If an employee was provided with breakfast and lunch, they would receive a per diem of: PLN 45 – PLN 11.25 – PLN 22.50 = PLN 11.25.

As is easy to see, statutory per diem rates are very low and, in reality, do not cover an employee's increased expenses when utilizing catering services. Therefore, it is important to explain the principles of domestic travel expense reimbursement to employees before their first business trip, so they know what to expect and how to manage their budget.

International Per Diem Rates in 2025

Rules for Calculating International Business Travel Per Diem

For foreign business trips, the per diem for accommodation is 30% of the limit set for the specific country and is denominated in foreign currency. Similar to domestic business trips, the per diem is proportionally reduced depending on the duration of the trip and meals provided.

The duration of a foreign business trip is calculated:

when leaving the country – from the moment of crossing the Polish border on the way abroad
when returning to the country – until the moment of crossing the Polish border on the way back from abroad

What is the per diem for a foreign business trip?

Below are examples of foreign per diem rates for selected countries:

Germany: 49 EUR
France: 50 EUR
United Kingdom: 45 GBP
USA: 59 USD
Czech Republic: 41 EUR
Spain: 50 EUR
Italy: 48 EUR
China: 55 USD
India: 42 USD
Japan: 63 USD

Foreign Currency Conversion

Per diems for foreign business trips are calculated and paid in foreign currency or in Polish currency, converted at the average exchange rate announced by the National Bank of Poland (NBP) on the day preceding the per diem payment date.

In practice, employers often pay per diems in PLN, applying the exchange rate in accordance with regulations. It is important to indicate the currency exchange rate used in the documentation.

Specific Regulations for Multi-Country Business Trips

If an employee visits several countries during one business trip (international per diem), the following rules apply:

for the duration of stay in a given country, the per diem set for that country is applicable
for an overnight air travel lasting more than 6 hours, an additional 25% of the per diem is granted
if a foreign business trip lasts more than one day, for an incomplete day:
up to 8 hours – 1/3 of the per diem is granted
over 8 to 12 hours – 50% of the per diem is granted
over 12 hours – the full per diem amount is granted

Manually calculating per diems requires precise control over the duration of the business trip, meal times, and NBP exchange rates. Our business trip expense management application automates all of this – including NBP exchange rates from the day before settlement and per diem conversions for 170 countries.

Per Diem Settlement – Tax and ZUS Aspects

Taxation of Per Diems

Domestic per diems up to the amount specified by regulations are exempt from income tax. However, any excess above this limit is considered employee income and is subject to taxation.

For international per diems, amounts up to the limits specified by regulations for the respective country are covered by tax exemption. Any excess is also subject to taxation.

ZUS Contributions on Per Diems

Per diem allowances, up to the limits specified by regulations, are not included in the basis for ZUS (social security) contributions. However, similar to taxes, any amount exceeding the limit is subject to contributions.

Documentation required for proper per diem settlement:

business travel order (or approved business trip request)
business trip settlement, specifying:
date and time of departure and return
travel route
meals provided
any other benefits
border crossing documentation (for international business trips)
currency conversion documentation (for international per diem allowances)

Most common errors in per diem settlement

Typical mistakes in calculating per diem amounts

Incorrect determination of business trip duration – inaccurately defining the start and end times of a business trip can lead to incorrect per diem calculations.
Failure to account for provided meals – employers or employees often forget the obligation to reduce the per diem allowance by the value of provided meals.
Incorrect currency exchange rate conversion – using an improper exchange rate or exchange rate date when converting international per diems.
Incorrect per diem settlement for multi-country travel – difficulties in determining the appropriate per diem for each country visited, especially during short stays.

Errors in documentation

Failure to precisely define travel times – omitting departure and return times, which prevents correct per diem calculation.
Incomplete meal documentation – lack of information about provided meals or their exclusion from the settlement.
Lack of border crossing documentation – in the case of international business trips, this can lead to difficulties in determining the appropriate per diem rate.

Incorrectly classifying travel as a business trip

Treating standard mobile work as a business trip – as previously mentioned, not every trip outside the company's premises is a business trip, especially if the employment contract specifies performing duties within a certain area.
Mistakenly treating training as a business trip – participation in training does not always meet the criteria for a business trip, especially if the training is initiated by the employee.
Incorrect treatment of mixed business and private travel – difficulties in distinguishing between the business and private portions, which can lead to incorrect per diem calculations.

How to streamline per diem management with tomHRM?

tomHRM's online business trip settlement software is a comprehensive tool that streamlines the entire business trip management process, including:

submitting and approving travel requests
automatic per diem calculation
expense reporting for business trips
generating reports and summaries

Thanks to its intuitive interface, the module is user-friendly for both HR staff and employees on business trips.

Automated Per Diem Calculation

One of the module's key features is the automatic calculation of per diems. The system:

takes into account current rates for domestic and international business trips
automatically calculates per diems based on travel duration
accounts for provided meals and adjusts per diems accordingly
converts currencies using current NBP exchange rates

This minimizes the risk of errors and saves HR staff time.

Integration with Accounting Systems

The online expense report software can be integrated with popular accounting systems, enabling automatic transfer of per diem data to payroll systems.

automatic transfer of per diem data to payroll systems
inclusion of per diems in payroll
correct accounting of per diems for tax and ZUS contributions

Integration eliminates the need for manual data entry, minimizing the risk of errors.

Document Storage and Access

The system provides:

central repository for delegation-related documents
easy access to historical data
ability to generate reports and summaries
compliance with documentation retention requirements

This ensures that all necessary documents are readily available and properly archived in case of an audit.

FAQ – Most Frequent Questions Regarding Per Diems for Business Travel

Employee Questions:

Am I entitled to a per diem if I work under a contract of mandate?

Per diem regulations stemming from the Labor Code apply exclusively to individuals employed under an employment contract. For civil law contracts, per diem matters should be stipulated in the contract itself. If the contract does not include such provisions, the contractor may negotiate reimbursement of business travel expenses with the client.

How do I account for a per diem if the business trip lasted 36 hours?

For a domestic business trip lasting 36 hours, the employee is entitled to: a full per diem (PLN 45) for the first 24 hours, and another full per diem (PLN 45) for the remaining 12 hours, totaling PLN 90. Any deductions for meals provided should be taken into account.

Am I entitled to a per diem if the company provided all my meals? If an employee received full meals (breakfast, lunch, and dinner) during a business trip, no per diem is due, as its value is reduced by 100% (25% for breakfast, 50% for lunch, 25% for dinner).

Can I receive a cash per diem before my trip?

Yes, the employer can pay an advance for per diems before the employee's business trip. After the return, a settlement is made, taking into account the actual duration of the trip and any meals provided.

How do I document the necessity of granting a per diem?

The basis for granting a per diem allowance is a business travel order (delegation) issued by the employer and a travel expense report submitted after the return, containing information about the duration of the trip and meals provided.

Is a per diem allowance granted for training outside the workplace?

Yes, if an employee is sent by the employer for training outside the town where the employer's headquarters or permanent workplace is located, they are entitled to a per diem allowance under general rules. However, this does not apply to training that the employee attends on their own initiative.

Do I have to return money if I didn't spend the full per diem allowance during an international trip?

No, if an employee ate dinner at a restaurant and its monetary value is less than the per diem allowance, and company policy states that meal expenses are covered by the per diem rather than a separate receipt, then the employee does not have to return the difference.

Is there a different per diem rate for travel in a private car?

No, the mode of travel does not affect the per diem amount. However, if an employee uses a private car for business purposes, they may be entitled to an additional reimbursement known as mileage allowance, which is a separate benefit from per diem.

What if the business trip is extended on-site?

If a business trip is extended, the employer should issue a new travel authorization or approve the extension of the existing one. In such cases, the per diem will be calculated for the actual, extended duration of the trip.

HR Questions:

How to properly document per diem payments? Per diem payments should be documented through:

business trip authorization
travel expense report detailing times and per diem amounts
proof of payment (bank transfer, cash voucher)
any documents related to currency exchange (for international business trips)

Can per diem rates be set higher than statutory limits?

Yes, private sector employers can set higher per diem rates, which should be specified in a collective bargaining agreement, remuneration policy, employment contract, or other internal document. However, it is important to remember that any amount exceeding the statutory limit is subject to taxation and social security contributions.

How to account for business trips for hybrid and remote employees?

For hybrid and remote employees, it is crucial to determine their permanent place of work. If the employee's home address is specified as the place of work in their contract, then travel to the company's headquarters can be treated as a business trip. However, if the place of work is defined as the company's headquarters, then a remote employee coming into the office is not on a business trip.

What documents should be retained for control purposes?

For control purposes, the following should be retained:

business travel orders
expense reports for business trips
documents confirming per diem payments
for international business trips – documents related to border crossing and currency exchange
remuneration regulations or other internal policies defining per diem payment rules (if rates higher than statutory rates are applied)

Can per diems be replaced by a lump sum for meals?

Employers in the private sector can introduce their own rules for reimbursing meal costs, for example, as a lump sum. However, it is important to remember that such benefits may be treated as employee income and subject to taxation and social security contributions.

How are per diems accounted for employees working part-time?

Working hours do not affect the per diem amount. An employee working part-time who is on a business trip is entitled to the full per diem, just like a full-time employee.

How should international business trips be documented in light of tax regulations?

For foreign business trips, for tax purposes, you should keep:

business trip order
trip expense report detailing the duration of stay in each country
documents confirming border crossing (e.g., boarding passes, tickets)
documents related to currency conversion (NBP exchange rates)
confirmation of per diem payments

How to account for per diems for shift workers?

Shift work itself does not affect the right to a per diem or its amount. However, if a shift worker is seconded outside their regular place of work, they are entitled to a per diem under general rules, taking into account the actual duration of the secondment.

How to account for per diems when an employee is seconded to a foreign branch?

In the case of long-term secondment of an employee to work abroad (e.g., for several months), other forms of cost compensation, such as foreign or relocation allowances, are often used. However, if the employee is seconded for a shorter period, standard rules for calculating foreign per diems apply.

List of current regulations governing employee per diems

Labor Code – Article 77^5 outlines the general principles regarding business travel and related benefits.
Regulation of the Minister of Labor and Social Policy of January 29, 2013, on benefits due to an employee employed in a state or local government budgetary unit for business travel – specifies detailed rules for calculating per diems and other benefits related to business trips.
Regulation of the Minister of Labor and Social Policy of January 29, 2013, on benefits due to an employee employed in a state or local government budgetary unit for business travel abroad – regulates issues concerning foreign per diems.
Act on Personal Income Tax – specifies the rules for taxing per diems and other benefits related to business travel.
Act on the Social Insurance System – regulates ZUS contributions for per diems and other benefits.

This article is for informational purposes only and does not constitute legal advice. For detailed information regarding individual cases, we recommend contacting your legal department or an HR and payroll specialist.

Contact us to learn how travel management software can streamline HR processes in your company.

Try tomHRM for free

Consult with us on your HR processes and see how tomHRM can help manage business trips and travel expenses.

Create an account and try it

Back to the HR glossary

Per Diem for Business Travel