From August 2023, the calculation of remuneration for drivers in Poland when they carry out international transportation in the territory of another EU country has changed. The changes include the possibility of compensation for additional expenses, deductions for social insurance contributions and personal income tax, and limiting the basis for calculating social insurance contributions to the average salary.

From 2022, a new approach to the conditions for posting drivers began to be applied in connection with the adaptation of EU legislation to national legislation.

What has changed in 2023?

1. During business trips, the following expenses can be compensated, which are exempt from income tax and social security contributions such as:

• accommodation,
• travel to the starting point of transportation,
• other necessary documented expenses,
• use of sanitary facilities (shower, toilet) at the average cost in the country of transportation.

2. Payments, equivalent to 60 euros per day of stay abroad are exempt from social insurance contributions if the driver’s monthly income is not less than the average salary (in 2023 it is PLN 6,935, in 2024 it is predicted to be PLN 7,824).

3. Payments in the amount of 20 euros per day of travel are exempt from income tax.

4. If the time spent in transportation abroad is less than 12 hours, then the amount of exemption from personal income tax is reduced to:

• 1/3 for stays up to 8 hours,
• 1/2 for stays from 8 to 12 hours.

5. At the same time, the days of stay abroad on trips do not include:

• days of annual leave,
• period of sick leave due to illness,
• period of use of unpaid leave.

6. Salaries can be paid in two parts:

1) the first payment (if there are unsettlements) until the 10th day of the next calendar month:

• if the monthly income is below the average salary (in 2023 – PLN 6,935), in the amount of at least the minimum wage (from July 1, 2023 – PLN 3,600),
• if monthly income exceeds the average salary, – in the amount of the average salary,

2) the second payment (after settlements) before the 21st day of the next calendar month.

Example of salary calculation for 15 days of business trip abroad with exchange rate PLN 4.4.

It is also worth paying attention to taking into account the increased minimum wage for business trips to the territory of another EU country, which can be calculated based on a fixed amount or hourly wage.