The employee's expenses on a working trip are covered in accordance with the established procedure and limits.

A working or business trip is considered to be the performance of a work assignment on behalf of the employer outside the location of its registered office or outside the employee's permanent place of work.

For domestic trips, the employee has the right to:

• daily allowance (equivalent to increased food costs),
• reimbursement of expenses: travel, local transport, accommodation, other necessary documented expenses.

Travel expenses are reimbursed in the amount confirmed by tickets or invoices indicating the cost of a plane, train, bus ticket together with additional fees. If the employee uses his/her personal car when traveling within the country or abroad, he/she is paid for the use of the car for the number of kilometers traveled, taking into account the tariff per kilometer. The tariff (rate) depends on the type of vehicle and may not be higher than that established in the regulation (Rozporządzenie Ministra Infrastruktury z dnia 25 marca 2002 r. w sprawie warunków ustalania oraz sposobu dokonywania zwrotu kosztów używania do celów służbowych samochodów osobowych, motocykli i motorowerów niebędących własnością pracodawcy). For a private vehicle with an engine capacity of up to 900 cm3 (an individual car or a petrol engine up to 900 cm3), the rate is PLN 0.89 per 1 km.

Other travel-related expenses may also be reimbursed, such as baggage fees, toll roads, and parking.

For compensation of meals / daily allowance on domestic business trips, the amount is PLN 45 per day of travel. This is the minimum rate and may be increased. If the trip takes:

• less than 8 hours – no compensation for meals,
• 8 to 12 hours – 50% is paid,
• more than 12 hours – full compensation.

If the employee receives free meals, including meals at a hotel, the amount of the daily allowance is reduced. 25% of the daily allowance is deducted for breakfast, 50% for lunch, and 25% for dinner.

Reimbursement of accommodation expenses. For an overnight stay in a hotel, the employer reimburses the employee for the expenses incurred by him, confirmed by an invoice or receipt. However, the amount for one night cannot exceed twenty times the norm, i.e. 900 PLN.

If during a business trip the employer did not provide the employee with accommodation and the employee did not provide a receipt for payment for accommodation, he has the right to a one-time payment of 150% of the daily allowance.

The link on the official portal provides detailed information – подробная информация.