The settlement of allowances and accommodation lump sums for professional drivers in 2025 still raises many questions, especially in the context of current changes resulting from the Mobility Package. Are drivers still on business trips? Who is entitled to allowances and when? How to settle them legally and beneficially to optimize the costs of a transport company without risking sanctions from the Social Insurance Institution (ZUS) and tax authorities? In this article, you will find a comprehensive discussion of the rules for delegating drivers in domestic transport and the current rates of allowances and lump sums applicable in 2025.
Table of contents
- What is a driver's business delegation?
- Drivers on business trips and driver allowances
- When are drivers entitled to allowances?
- Which regulations govern allowances?
- Domestic delegations - what costs do allowances cover?
- When is a driver on a business trip entitled to an allowance?
- Settlement of remuneration for drivers delegated abroad - virtual allowances
- How much is the allowance for drivers' business trips in Poland?
- Delegation allowance and reductions
- Driver's allowance and accommodation lump sum
- How to pay delegated drivers allowances and accommodation lump sums?
- Are reimbursement of accommodation costs and domestic driver allowances subject to ZUS and income tax?
- Delegating drivers and settling allowances and accommodation lump sums - summary
- Delegated driver remuneration - support in settlements
What is a driver's business delegation?
A driver's business delegation is a temporary order from the employer to perform duties outside the permanent workplace.
Business delegations are also associated with allowances, which are crucial in the case of a driver's foreign business trip, as well as domestic delegations.
Drivers on business trips and driver allowances
It should be noted that driver allowances are directly linked to driver delegations. This term refers to monetary lump sums paid during a business trip, which are intended to compensate for the increased cost of meals during the delegated person's business trip.
Who exactly is entitled to allowances?
Allowances are due to an employee of a transport company who is on a domestic business trip, is employed under an employment contract, and performs their duties outside their permanent workplace.
In addition, self-employed owners of transport companies who meet the conditions of a business trip can also use driver allowances.
When are drivers entitled to allowances?
Allowances are due to an employee of a transport company when:
· the delegated driver performs their duties outside their permanent residence or permanent workplace;
· the delegated driver's business trip lasts at least 8 hours;
· the employer does not provide the employee with full board during the business trip. If the employer provides part of the meals, then the amount of the driver's allowance will be proportionally reduced.
Which regulations govern allowances?
Importantly, the amount of allowances for delegated drivers is determined by regulations contained in the Regulation of the Minister of Labor and Social Policy of January 29, 2013, regarding benefits due to an employee employed in a state or local government budgetary unit for business trips.
Domestic delegations - what costs do allowances cover?
The domestic allowance for a delegated driver covers costs related to the employee's meals.
When is a driver on a business trip entitled to an allowance?
A professional driver's allowance is due to an employee when they are away from their place of employment for at least 8 hours, performing road transport at the employer's request during this time.
Settlement of remuneration for drivers delegated abroad - virtual allowances
In the case of drivers performing international road transport, since February 2, 2022, the provisions on business trips within the meaning of the Labor Code (under the Mobility Package) do not apply. Therefore, they are not entitled to allowances and lump sums based on the 2013 Regulation of the Minister of Labor and Social Policy.
The rates of virtual allowances for calculating ZUS relief amount to €60 per day of the driver's stay abroad if their monthly income is higher than the average wage. On the other hand, the rates for income tax are €20 for each day spent abroad.
At this point, we strongly encourage you to read our article: Virtual diet allowances demystified: A simple guide with examples
How much is the allowance for drivers' business trips in Poland?
The amount of the allowance for a driver undertaking business trips in Poland in 2025 is 45 PLN.
However, it should be noted that the full allowance is due to an employee whose delegation lasts more than 12 hours.
If, however, the business trip lasts between 8 and 12 hours, then the driver on a business trip is entitled to 50% of the domestic allowance amount, i.e., 22.50 PLN.
Delegation allowance and reductions
The rules for settling allowances take into account situations in which the full allowance may be reduced.
If a delegated driver's business trip lasts more than 12 hours and they are entitled to a full allowance, but the employer has provided the driver with meals, then the employer may reduce the driver's allowance amount by:
· 25% if they provided breakfast;
· 50% if they provided lunch;
· 25% if they provided dinner.
Driver's allowance and accommodation lump sum
During domestic trips, drivers may also be entitled to an accommodation lump sum. This must be provided in a situation where:
· The employee is on delegation and spends the night, which has not been documented;
· The overnight stay lasts at least 6 hours between 21:00 and 7:00.
Let's add that the amount of the accommodation lump sum is 150% of the domestic allowance amount, i.e., 67.50 PLN.
How to pay delegated drivers allowances and accommodation lump sums?
Both professional driver allowances and accommodation lump sums can be paid to the delegated driver in cash with a receipt or by bank transfer.
Are reimbursement of accommodation costs and domestic driver allowances subject to ZUS and income tax?
Both the accommodation lump sum and the domestic driver allowance are not subject to ZUS contributions and income tax, which is regulated by Article 21, paragraph 1, point 16, letter a of the Personal Income Tax Act.
This is due to the fact that these benefits are not treated as driver remuneration.
However, it is important to note that if driver allowances are increased by the employer, then the excess amount above the statutory value of 45 PLN will be considered as employee income. As a result, this excess is subject to taxation and ZUS contributions.
However, it should be noted that from the employer's perspective, the professional driver's allowance constitutes a tax-deductible cost.
Delegating drivers and settling allowances and accommodation lump sums - summary
Settling driver delegations is not only the employer's obligation but also a real opportunity to optimize the costs of running a transport business - as long as it is done in accordance with regulations. The key is to properly distinguish between a business trip and delegation within the meaning of EU regulations, as well as skillful application of so-called virtual allowances, which allow for reducing tax and contribution burdens. In 2025 - with rising labor costs - the correct settlement of allowances and lump sums is more important than ever before.
Delegated driver remuneration - support in settlements
If you need support in settling allowances and lump sums from driver delegations, optimizing driver salaries, or settling driver working time? We are happy to provide it! Contact us, and our specialists will take care of the rest!
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