Employee's business trip - settlement of receivables


A business trip is a temporary and incidental trip, which the employee makes at the request of the employer and as part of the work performed, outside the place appropriate for the company's seat or the employee's permanent place of work. Employers usually give this order in writing, which is not required, but may prevent possible misunderstandings.

The order should include an annotation about the date of the business trip (dates, times of departure and return, number of travel hours within the country and possibly abroad), the places where the trip begins and ends and its destination, the means of transport that will be used during the trip. the employee, the task of the trip, the amount of the advance payment in a foreign currency or its equivalent in PLN, the amount and amount of per diems and lump sums, as well as other expenses approved by the employer.

Below, we describe in more detail some of the referral points that apply to charges for a domestic business trip. To determine the amount and conditions of receivables due to employees employed in a state or local government budgetary unit related to a business trip in the country, the Regulation of the Minister of Labor and Social Policy of January 29, 2013 applies.

Diets during a business trip

The allowance is the amount to cover the increased costs of food during the trip, due to an employee who, at the employer's request, travels on a business trip within the country as part of their work.

The amount of the national allowance for a business trip

From March 2013, the amount of the allowance is PLN 30.

Its duration is calculated from the start, i.e. departure on a business trip, to the end, i.e. return from a business trip. And so, if the journey lasts no longer than one day and amounts to:

  • less than 8 hours - no dietary allowance,

  • from 8 to 12 hours - 50% of the allowance is paid,

  • more than 12 hours - full allowance;

If the journey lasts longer than a day, the full amount of the daily allowance is paid for each day, for an incomplete but started day:

  • up to 8 hours - 50% of the allowance,

  • over 8 hours - the full amount of the diet is paid.

When is the diet not eligible?

  • when the employee is provided with full-day, free meals, i.e. at least three meals (and if there are two, the employee is entitled to a full diet),

  • as well as for a day off from work, which the employee used to return to the city of his permanent or temporary stay.

Business trip and accommodation

The provisions of the regulation on business trips provide for the employee to reimburse the cost of accommodation in a hotel or other facility providing such services:

  • in the amount actually incurred, confirmed by a bill or invoice (if no bill or invoice is submitted, the employee receives a lump sum);

  • or in the form of a lump sum, i.e. 150% of the diet - PLN 45. The lump sum for an overnight stay is payable when the overnight stay lasts at least 6 hours between 9.00 p.m. and 7.00 a.m. It is worth noting that an employee who travels in a car equipped with a sleeping cabin also has the right to a lump sum for accommodation.

Business trip and travel

Choice of means of transport

It is the employer who determines the means of transport that the employee will use during a business trip. He can choose from:

  • train (class I or II),

  • car,

  • ship,

  • bus, or

  • plane (class I or II),

In addition, the employer may agree to travel by means of transport belonging to the employee. In such a case, the amounts due are calculated in accordance with the provisions of the Regulation of the Minister of Infrastructure of March 25, 2002 on the conditions for determining and reimbursing the costs of using passenger cars, motorbikes and mopeds not owned by the employer for business purposes (Journal of Laws of 2002, No. 27, item 271 as amended); in this case, the amount is determined for 1 kilometer of mileage (the fee is paid as the product of the actual kilometers traveled and the rate applicable at that time for one kilometer of vehicle mileage):

  • passenger car with a capacity of up to 900 cm3 - PLN 0.5214;
  • passenger car with a capacity of over 900 cm3 - PLN 0.8358;
  • motorcycle - PLN 0.2302;
  • moped - 0.1382 PLN.

The amount of the payment for travel

Travel costs are reimbursed in two ways:

  • the amount actually incurred, confirmed by a bill or invoice,

  • or in the form of a lump sum (bus, tram, taxi), i.e. 20% of the allowance - PLN 6.00 for each commenced day of travel.

  • In addition, the employee is entitled to reimbursement of travel costs on a day off from work, to a place of permanent or temporary stay and back, if the business trip is at least 10 days, but only by the means of transport designated by the employer.

When is the payment for travel not due?

  • when the employee has not incurred any travel costs;

  • when the employee travels in a company car (unless the employee has to buy fuel out of his own pocket during the trip, then the money allocated to this expense will be returned to him); if, despite traveling in a company car, the employee used public transport, then the employer must pay him a lump sum or reimburse actually incurred expenses presented on the basis of e.g. tickets;

  • when the employee changes the means of transport without any justification.

Other dues for domestic business trip

What other dues are employees entitled to?

In addition to the above-mentioned, employees are entitled to reimbursement of costs incurred in connection with the fees for:

  • parking lots,

  • entry tickets to the fair,

  • taking part in conferences,

  • using an internet connection,

  • motorway travel,

  • car rent,

  • purchase of training materials, etc.

Amount of other charges

Due to the fact that such expenses are not limited, they are entitled to reimbursement in the amount actually incurred, provided that the expense is consistent with the purpose of the delegation and has been properly documented and approved by the employer.

Advances on a business trip

Sometimes an employee, after submitting an appropriate application, receives an advance from the employer for the expected costs of a business trip. In such a situation, after returning, he is obliged to settle the advance payment within 14 days, presenting a detailed statement of expenses.

The issue of fees for domestic business trips should be regulated in such a way that no interested party - neither the employer nor the employee - has any doubts or additional claims about them. The employer should ensure fair settlement with the employee for the costs incurred by him during a business trip. On the other hand, the employee, in order for the employer to make a reliable settlement, must provide him with proper documentation of these costs (except for the amounts payable in the form of a lump sum, expenses in this situation do not need to be documented).