Drivers' salaries in international transportation – updated for 2025
The pay conditions for international transport drivers, as amended in 2023 and 2024, have several relevant aspects for 2025, which are discussed below.
Our previous publications on pay for international transport drivers in 2022 and 2023 have been updated in this article for 2025.
The changes adopted in 2023 and 2024 include the following:
The projected average salary in 2023 was PLN 6,935, in 2024 – PLN 7,824, and in 2025 – PLN 8,673.
What needs to be taken into account in the two main cases of income tax (PIT) and social security contributions (ZUS)? The income of international transport drivers above a certain threshold will be excluded from the tax base and the calculation of social security contributions.
The table below presents the key factors determining the basis for calculating social security contributions (ZUS) and the payment of income tax (PIT), i.e., the exclusion of a portion of international transport drivers' income from PIT and the payment of social security contributions.
Table. Conditions for excluding income of international transport drivers from PIT or ZUS.
| Conditions of calculations | ZUS | PIT |
|---|---|---|
| Exclusion / reduction of the accrual base | If monthly income exceeds the average monthly wage of PLN 8,673, then the following are not included in the income used as the basis for calculating social security contributions: | Income is exempt from income tax in the amount equivalent to 20 euros for each day the driver is abroad, as well as reimbursement of expenses for: |
| amounts equivalent to EUR 60 for each day spent abroad, | accommodation, travel, documented expenses, and use of sanitary facilities. | |
| compensation for the driver's accommodation, travel, other documented expenses, and the use of sanitary facilities. | ||
| Exemption (reduction of the basis for tax and insurance contributions) | Number of days in the trip * 60 euros | Number of days in the trip * 20 euros |
| Minimum base for calculating contributions/taxes | not less than PLN 8,673 | – |
| Amount of tax/contributions | PLN 1,189.07 (PLN 8,673.00 * 13.71%) social security contributions | Base / basis for accrual PLN 8,673.00 – PLN 1,189.07 – other expenses (KUP) (number of days on the trip equivalent to 20 euros) – PLN 300 = PLN 6,510.43 |
| PLN 673.50 ((PLN 8,673.00 – 1,189.70) * 9%) health insurance contributions | Advance payment PLN 6,510.00 × 12% – PLN 300 = PLN 481. | |
| Salary payable | 6,329.43 PLN |
If the driver's stay abroad on an international road transport mission is less than 12 hours, the above surcharges are reduced proportionally to:
Here is one useful link on this topic.
Author: Natalia Grishchenko
16.11.2025
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