There is a difference between the various forms of performing work outside the usual or permanent place of work, such as a business or working trip / podróż służbowy and delegation / delegacja, which is discussed below.

A business trip / podróż służbowy means a short-term trip of an employee within the framework of performing professional duties, related to specific purposes, such as meetings or conferences.

The definition of a business trip / podróż służbowy is given in Article 775 of the Labor Code (Kodeks pracy). According to regulations, a business trip is the performance of work on behalf of the employer outside the employee's main place of work. It must be occasional and short-term. This is the performance of temporary tasks outside the permanent place of work.

During a business trip, an employee is entitled to such payments as daily allowance, reimbursement of travel expenses, travel expenses to and from work, accommodation and other necessary and documented expenses (based on the Rozporządzenia Ministra Pracy i Polityki Społecznej z dnia 29 stycznia 2013 r.).

Delegation / delegacja usually covers a longer period of time, with the employee performing the same work as at the main place of work, but temporarily in another place. Delegation is a temporary change of place of work with the consent of the employee.

Delegations are not automatically subject to the same regulations on reimbursement of expenses as business trips. In delegations, an employee may receive payments and compensation: daily allowance, accommodation, travel only if this is provided for by the internal rules of the company.

The amount of reimbursement of an employee's expenses on business trips and business trips depends on the place of such a trip: domestically or abroad.