The daily allowance during international trips is intended to cover the cost of food and other minor expenses, and its amount depends on the destination country.
The time of the international travel shall be calculated for the following means of transportation, as described below:
land transport – from crossing the Polish border on the way abroad to crossing the Polish border on the way back to Poland,
air transport – from the take-off of the airplane from the last airport in Poland to the landing on the way back at the first Polish airport,
maritime transport – from the departure from the Polish port to the ship/ferry entry on the way back to the Polish port.
A full daily allowance is available for each full day of travel.
In the case of an incomplete day, the allowance shall be calculated as follows:
up to 8 hours – you shall be entitled to 1/3 of the allowance
from 8 to 12 hours – you shall be entitled to 50% of the allowance
more than 12 hours – you shall be entitled to a full allowance
For a person who has been provided free board during the international trip, the allowance shall be reduced by:
• 15% if free breakfast is offered
• 30% if free lunch is offered
• 30% if free dinner is offered.
This is a lump sum intended to cover the cost of travel to/from the train station, bus station, airport, or the port, in the amount of one allowance in the destination abroad and in any other place where the departing person has used accommodation.
Commuting allowance 10%
This is a lump sum to cover the cost of commuting by local transport in the amount of 10% of the allowance for the started day of a trip.
Transportation allowances and commuting allowances are not eligible if:
• the person is travelling by business or private car,
• the person is provided with free transport,
• the delegate does not bear the costs, which the above-referred lump sums are to cover.