Per diem for business travel – PLN 38, and from the New Year – PLN 45 | PRO HR September


As of 28 July, the per diem rate for domestic business travel increased to PLN 38. Another change is coming already as of 2023. The per diem rate is to be PLN 45 per day of travel. 

The per diem increase also means an increase of:

  • the lump sum to cover the cost of travel by local transportation, representing 20% of the per diem – to PLN 9;
  • the lump sum for overnight accommodation, representing 150% of the per diem – to PLN 67.50;
  • the maximum amount to be reimbursed for one night’s accommodation, which is 20 times the per diem – to PLN 900. 

According to the bill of the regulation, also the per diems and limits for overnight stays on foreign business trips are to increase.

Find more in the PRO HR September 2022.