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Domestic per diem (Poland)

The statutory Polish domestic per diem (dieta krajowa) is 45 zł per 24-hour day of travel (§ 7 of the Minister of Labour regulation of 29 January 2013). For a trip of no more than 24 hours: under 8 hours pays nothing, 8 to 12 hours pays 50% (22.50 zł) and over 12 hours pays the full rate. For a trip longer than 24 hours every full day pays 45 zł, and the final started day pays 50% for up to 8 hours or 100% for over 8 hours. Each free meal reduces the per diem by a share of the full rate: breakfast 25% (11.25 zł), lunch 50% (22.50 zł), dinner 25% (11.25 zł). The lodging lump sum without a hotel invoice is 150% of the rate (67.50 zł) and the local commute lump sum is 20% (9 zł) per started day.

Full days (24 hours) counted from departure to return. Each full day pays 45 zł. Enter 0 for a trip shorter than one day.
Hours beyond full days (0–23). Trip of up to one day: under 8 hours — 0 zł, 8 to 12 hours — 22.50 zł, over 12 hours — 45 zł. Trip longer than one day: a started day of up to 8 hours — 22.50 zł, over 8 hours — 45 zł.
Minutes beyond full hours (0–59). They decide the thresholds: 7 hours 59 minutes still pays 0 zł, while 12 hours 1 minute already pays the full per diem.
Lump sum of 67.50 zł (150% of the per diem) for each night without a hotel invoice, provided the night lasted at least 6 hours between 21:00 and 7:00 (§ 8(3)–(4)).
Lump sum of 9 zł (20% of the per diem) for each started day of the trip when the employer did not provide free local transport (§ 9(1)).
Number of free breakfasts during the whole trip. Each reduces the per diem by 25% of the full rate (11.25 zł), even on a day that pays only half the per diem.
Number of free lunches during the whole trip. Each reduces the per diem by 50% of the full rate (22.50 zł).
Number of free dinners during the whole trip. Each reduces the per diem by 25% of the full rate (11.25 zł).

Total trip allowance
PLN 220.50
Per diem for travel time (before meals)
PLN 135.00
Deduction for provided meals
PLN 0.00
Net per diem (after meal deductions)
PLN 135.00
Lodging lump sum
PLN 67.50
Local commute lump sum
PLN 18.00

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Examples: 12 hours → 22.50 zł; 12 hours 1 minute → 45 zł; 1 day and 4 hours → 67.50 zł; 1 day and 8 hours 1 minute → 90 zł. Meal deductions are based on the full 45 zł per diem and cannot exceed the per diem due (full-day board reduces it to zero). Basis: § 7–9 of the Polish Minister of Labour regulation of 29 January 2013 on business-trip allowances (45 zł rate since 1 January 2023).

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