The 13 Most Important Allowances for Drivers in 2026 in Poland

Drivers' Overtime Allowance in Poland

The nature of professional drivers’ work means that exceeding working time limits is common. For this reason, the overtime allowance is one of the key components for drivers and has a real impact on the structure of their remuneration.

What is the drivers' overtime allowance?

Due to the specific nature of professional drivers’ work, exceeding working time norms is common. Therefore, the overtime allowance is one of the key components affecting drivers’ pay structure.

The overtime allowance is a mandatory part of the salary paid for work performed beyond the working time norms defined by law and the schedule. The working day is considered as 24 consecutive hours counted from the start of work.

Besides the base hourly wage, the employer pays:

• 100% extra pay for work at night, on Sundays and holidays that are not regular working days, on days off given in exchange for Sunday or holiday work, and for exceeding the average weekly working time norm;
• 50% extra pay for overtime in other cases.

Why is the overtime allowance mandatory?

The obligation to pay overtime allowance is regulated by labor law provisions protecting employees and ensuring financial compensation for extended work hours.

The employer may compensate overtime with time off—upon the driver’s request at a 1:1 ratio or without request at a 1:1.5 ratio. Overtime work is allowed only in special situations such as threats to life, health, property, or exceptional employer needs.

The annual overtime limit for drivers is 260 hours, which may be increased to 376 hours in work regulations or collective agreements, considering vacation time.

How to calculate the overtime allowance?

The basis for calculating the overtime allowance is the wage resulting from the driver’s personal classification, expressed as an hourly or monthly rate. If this is not separated, 60% of the wage is used.

For monthly wages, the hourly rate is calculated by dividing the base salary by the number of hours to be worked in the month. Then the allowance is calculated as 50% or 100% of this rate, depending on the type of overtime.

Importantly, overtime pay does not count toward the minimum wage. This means overtime allowances must be paid above the statutory minimum, regardless of granted time off.

Drivers' Overtime Flat Rate in Poland

The overtime flat rate is a commonly used solution in transport companies that simplifies the accounting of drivers’ working time. When properly implemented, it serves as a functional allowance for drivers, organizationally beneficial for the employer, and financially predictable for the employee.

What is the overtime flat rate?

The overtime flat rate is a frequently used solution in transport companies that simplifies accounting for drivers’ working time. Properly implemented, it is a functional allowance beneficial for employers and financially predictable for employees.

It is a fixed amount paid as compensation for work beyond time norms. It replaces individual overtime calculations and is paid monthly, usually with the salary or by the 10th day of the next month.

When can the flat rate be used instead of the allowance?

According to Article 151 § 4 of the Labor Code, the flat rate can be used only for employees regularly working outside the employer’s premises. For professional drivers, this condition is met as their work mainly takes place on the road.

However, this solution is not universal and applies only where ongoing control of overtime hours is difficult. Introducing the flat rate does not exempt the employer from recording and verifying actual working time.

How to set the flat rate amount?

The flat rate should correspond to the realistically expected number of overtime hours. Employers should:

• Analyze historical overtime hours;
• Consider the annual overtime limit (260 or 376 hours);
• Relate to the base salary;
• Distinguish between 50% and 100% overtime hours.

With a statutory limit of 260 hours, the maximum average monthly overtime is 21.66 hours. If actual overtime exceeds the flat rate, the employer must pay additional compensation.

The flat rate should be updated periodically, especially when the base salary changes, and reduced proportionally for justified absences, including sick leave.

Drivers' Night Shift Allowance in Poland

Praca w porze nocnej jest stałym elementem pracy wielu kierowców zawodowych. Z tego względu przepisy prawa pracy przewidują obowiązkowy dodatek, który rekompensuje zwiększoną uciążliwość takiego czasu wykonywania obowiązków.

Drivers' Night Shift Allowance - Definition and rules

Night work is a constant element of many professional drivers’ jobs. Labor law provides a mandatory allowance compensating for the increased burden of night work.

Night hours cover 8 hours between 9 p.m. and 7 a.m., with the exact time frame set by the employer in work regulations or collective agreements. If none exist, the employer must inform the driver in writing.

The night shift allowance is 20% of the hourly rate based on the minimum wage. This is a statutory allowance that must be paid regardless of other wage components.

The allowance also applies when night work coincides with overtime. Employers may introduce more favorable rules as long as they do not violate minimum labor standards.

Drivers' Night allowance rates in Poland in 2026

In 2026, the minimum wage is 4,806 PLN. The allowance varies monthly depending on the number of working hours:

Drivers working exclusively at night may earn up to 1,000 PLN extra monthly.

Can the night allowance be replaced by a flat rate?

Yes, for drivers regularly working at night outside the employer’s premises, the night allowance may be replaced by a flat rate. Its amount should correspond to the expected night work hours.

To set it correctly, the employer should:

• Calculate the average night hours over the last quarter;
• Multiply by the highest applicable allowance rate.

If the flat rate is lower than actual night hours, the employer must compensate the difference. The flat rate can only be reduced due to employee absences.

Drivers' Domestic Travel Allowances in Poland

Business trips are a regular part of professional drivers’ work, and the domestic travel allowance is one of the basic allowances that compensates for increased meal costs incurred outside the regular workplace.

What are domestic travel allowances?

Domestic travel allowances compensate drivers for increased meal costs during business trips outside their regular workplace.

Regulated by the Minister of Labor’s decree of January 29, 2013, these allowances are exempt from income tax and social security contributions, making them a beneficial part of drivers’ pay.

Allowance rates in 2026

The full daily allowance is 45 PLN. The amount depends on trip duration:

• Less than 8 hours: no allowance;
• 8 to 12 hours: 22.50 PLN (50%);
• More than 12 hours: 45 PLN (100%).

Legislative changes are planned to raise the allowance to 60 PLN, with related increases to lodging and travel allowances.

When is the allowance payable?

The allowance applies if:

• The driver works outside their usual workplace or residence;
• The business trip lasts at least 8 hours;
• The employer does not provide full meals.

If meals are provided, the allowance is reduced: breakfast by 25%, lunch by 50%, dinner by 25%. For trips longer than one day, full allowance is paid per full day; partial days are prorated.

Additional benefits may include lodging and travel allowances if conditions are met.

Drivers' On-Call Duty Allowance in Poland

On-call duty is a specific aspect of a driver’s work, especially in road transport and long-distance haulage. Proper accounting of on-call duty has a real impact on drivers’ earnings and constitutes an important component of additional remuneration, particularly for drivers engaged in international transport.

What is on-call duty?

On-call duty is time spent ready to work outside normal hours, at a place designated by the employer or elsewhere. It includes:

• Duty outside normal working hours;
• Duty during rest breaks;
• Duty during two-driver driving.

In two-driver teams, time spent as a passenger while the vehicle moves counts as on-call duty. Time waiting but not resting or taking breaks also counts.

How is on-call duty accounted?

If no work is performed during on-call duty, it is not counted as working time. If work occurs, it counts as working time and is compensated accordingly.

For on-call duty outside the driver’s home, the driver is entitled to:

• Time off equal to duty length, or
• Pay based on personal classification if time off is not possible.

If pay is not separated, 60% of wage applies. For team driving, pay cannot be less than 50% of standard on-call pay.

Does on-call duty affect pay?

Proper on-call duty accounting significantly affects international drivers’ pay and work efficiency. However:

• No compensation for on-call duty at home;
• On-call time does not count as daily or weekly rest;
• Rest in a sleeper cab is not on-call duty.

On-call pay cannot be replaced by a flat rate. Companies often use advances to stabilize pay.

Accurate records distinguishing work, on-call, and rest are essential for compliance.

Drivers' Readiness to Work Allowance in Poland

Waiting time for task execution is a constant element of a driver’s work, especially in road transport. In certain situations, this waiting time constitutes readiness to work and directly affects drivers’ earnings as well as the proper accounting of their work, including for international drivers.

What is readiness to work?

Readiness to work is time during which a driver is present at the workplace and remains prepared to perform work duties. A key condition for classifying this period as readiness is the lack of prior knowledge about the waiting time before starting a given work segment.

In practice, this applies to situations such as waiting for loading or unloading when the driver did not know in advance the expected duration of the stop. Such time, in accordance with working time regulations, is treated as actual performance of the driver's work.

Readiness to work should be distinguished from being on call. In the case of readiness, the driver must be present at the workplace, whereas being on call does not require physical presence. Working time regulations clearly indicate that waiting outside the work schedule while remaining at the workplace constitutes readiness to work.

How is readiness to work paid?

Readiness to work time is fully counted toward the driver's working time, which means entitlement to full remuneration. From the perspective of working time regulations and the mobility package, readiness to work is accounted for in the same way as actively performing transport.

Unlike on-call duty, for which 60% of remuneration or time off is due, readiness to work is paid at the full rate. The employer has no right to reduce the driver's remuneration if work was not performed for reasons beyond their control, such as delays on the part of the loading party.

This is particularly significant for international drivers' remuneration, where waiting time significantly affects weekly working time and the driver's rest periods.

Is readiness to work recorded?

Yes, readiness periods must be recorded in working time records. Reliable documentation is crucial for compliance with mobility package rules and working time regulations.

Many companies use telematics and automated systems to improve efficiency and reduce payment disputes.

Drivers' Foreign Delegation Allowance in Poland

Changes introduced by the mobility package have completely reshaped the rules for accounting drivers performing international transport. Foreign delegation allowances have become one of the most complex elements of international drivers’ remuneration, significantly affecting their earnings and the way their work is accounted for.

Changes due to the mobility package

Since February 2022, international drivers are no longer treated as business travelers. Traditional allowances lost significance.

Instead, “virtual allowances” are used to reduce social security and tax bases:

• 60 euros per day for social security;
• 20 euros per day for income tax.

This affects pay structure but does not increase net pay directly.

Delegation accounting rules

Employers must register driver delegation in the IMI system before foreign work begins. Failure may result in fines from 4,000 to 7,000 PLN.

Driver pay is split:

• By the 10th of the next month: minimum or average wage;
• By the 21st: full settlement including allowances and adjustments.

This ensures compliance with working time, rest periods, and payment deadlines.

Does delegation affect minimum wage?

Drivers performing cabotage or cross-trade are subject to the minimum wage of the country where work is performed. This includes:

• Base salary proportional to time worked;
• Bonuses;
• Lodging allowances if allowed locally.

Other components count only if local law permits. Incorrect delegation accounting exposes carriers to high penalties, up to 500,000 euros in some countries.

Drivers' Sunday and Holiday Work Allowance in Poland

Work on Sundays and holidays comes with specific financial privileges for drivers, and employers must adhere to strict regulations in this area. Drivers often are unaware that they may be entitled to significant salary allowances.

Are drivers entitled to allowances for work on holidays?

Drivers working on Sundays or holidays are entitled to compensation as time off or pay. Employers should first grant another day off.

For Sunday work, the day off must be given within 6 calendar days before or after. For holidays, within the same settlement period. If not possible, monetary allowance applies regardless of work time system.

What are the rates?

Drivers receive 100% extra pay for each hour worked on Sundays and holidays. This is one of the highest allowances.

Saturday work, if a day off per schedule, usually yields 50% extra pay. For Sundays and holidays, full double compensation is mandatory and cannot be replaced by lower rates or other benefits.

How to document holiday work?

Accurate records are crucial for claiming allowances, for both domestic and international drivers under the mobility package.

In disputes, drivers should have proof such as tachograph records, transport documents, or schedules.

The Labor Inspection notes that in some cases drivers may receive two allowances simultaneously—for Sunday/holiday work and exceeding weekly working time—though interpretations vary.

Drivers' Seniority Allowance in Poland

In road transport, professional experience has a real impact on the quality and efficiency of drivers’ work. Although the seniority allowance is not explicitly stipulated in working time regulations, in practice it can significantly affect drivers’ earnings and employment stability, especially for those engaged in long-distance and international transport.

Seniority allowance – who is entitled?

The seniority allowance is a mandatory benefit mainly in the public sector. In private companies, including the transport industry, its payment depends on the employer’s decision. If a company decides to introduce a seniority allowance, the rules for granting it should be specified in the employment contract, remuneration regulations, or collective agreement.

In practice, some transport companies use the seniority allowance as a motivational tool aimed at retaining experienced drivers and reducing turnover, which indirectly improves the quality of driver work accounting and continuity of transport operations.

What are the seniority thresholds?

Under the statutory model, the seniority allowance is granted after three years of work and amounts to 3% of the minimum wage. It then increases by 1% for each subsequent year, up to a maximum of 20% after 20 years of employment.

In the private sector, these thresholds are often modified. Some transport companies offer, for example, 10–15% allowance after just a few years of work, with further increases up to 30% for longer tenure. Such solutions directly raise drivers’ wages and support long-term cooperation.

Does seniority affect other allowances?

Seniority may indirectly influence the amount of additional pay for professional drivers, especially if the employer links it to bonuses, discretionary allowances, or better working conditions. Market analyses show that the highest earnings often belong to drivers with several years of tenure at one employer, combining experience with operational flexibility.

It should be noted that the seniority allowance may be reduced or withdrawn in case of breaches of work discipline or health and safety rules. From a tax and HR perspective, this allowance is subject to taxation and social security contributions, except during periods of incapacity for work, which is important for comprehensive driver work accounting.

Drivers' Hazardous Working Conditions Allowance in Poland

Performing driver work in road transport is often associated with exposure to factors harmful to health. For this reason, some employers decide to pay a supplement for work in harmful conditions, which can significantly increase drivers' earnings and constitute an element of additional salary for professional drivers.

When is it payable?

This allowance may be granted if work exposes drivers to long-term harmful physical or mental factors or increases occupational disease risk.

It is not mandatory by law and depends on employer policy.

Hazardous Working Conditions Allowance rates

The amount of the supplement for work in harmful conditions is determined individually by the employer. In practice, two solutions are most commonly applied:

• Percentage model – e.g., 5% or 10% of base salary,
• Fixed amount model – a fixed sum, e.g., 200–500 PLN monthly.

The supplement amount is often differentiated depending on the degree of harmfulness of working conditions. Since January 2024, the supplement for work in harmful conditions cannot be included in the minimum wage, which has significant importance for proper settlement of driver work and calculating their actual earnings.

Drivers' Dangerous Goods Transport (ADR) Allowance in Poland

The transport of dangerous materials in road transport is associated with increased risk and significant responsibility. For this reason, drivers performing ADR transport can count on higher remuneration, and the ADR supplement significantly affects drivers' earnings, especially in international transport.

What is ADR allowance?

This is an additional pay for drivers qualified to transport hazardous materials under the ADR international agreement.

Qualification requires completing a specialized ADR course and passing an exam.

It is especially important for international drivers with greater responsibilities.

Drivers' ADR Allowance rates

ADR allowance depends on cargo type and qualifications, typically 500–2000 PLN net monthly.

Drivers with multiple ADR classes may negotiate higher pay.

In Poland, ADR drivers earn about 5,000–7,500 PLN net; internationally, e.g., in Germany, 2,500–3,000 euros monthly.

ADR allowance is among the most lucrative for road transport drivers.

Drivers' Special Transport Allowance (e.g., Oversized Loads) in Poland

Special transport operations belong to the most demanding segments of road transport, but at the same time offer some of the highest salary supplements. Drivers performing non-standard transport can count on above-average earnings, adequate to the level of responsibility and degree of task complexity.

What are special transports?

They include oversized and regular special transports. Oversized loads exceed legal limits in weight or dimensions, such as:

• Height over 4 m;
• Length over 16.5 m (tractor with trailer);
• Width over 2.55 m;
• Total weight over 40 tons.

Regular special transport involves non-public transport of specific groups on fixed routes.

Required qualifications

No additional licenses beyond standard driver qualifications are needed for oversized loads, but valid medical and professional certificates with code 95 are required.

Experience is crucial, especially for maneuvering large sets and urban infrastructure.

Allowances for special transport

Pay depends on cargo type, size, route complexity, permits, escort, and insurance.

Rates start at several thousand PLN and can reach tens of thousands for complex operations.

Drivers receive bonuses reflecting increased risk and responsibility, making special transport among the best-paid tasks.

Drivers' Training and Professional Course Allowance in Poland

Continuous skills development is an integral element of performing professional driver work. Training and courses affect not only safety in road transport, but also drivers' earnings and their attractiveness in the labor market. In practice, they constitute an indirect yet significant element of the supplement system for drivers.

Are training courses paid?

Yes. Periodic driver training courses are paid and typically cost between 500 and 1,000 PLN, depending on the training center. If the training costs are covered by the employer, this amount benefits from exclusion from the basis for calculating ZUS contributions and income tax advances, which makes this solution tax-advantageous.

Drivers can also apply for training subsidies from the District Employment Office or EU funds, which is particularly popular among people starting work in the profession or changing employers.

Mandatory courses

Professional drivers are required to undergo periodic training every 5 years, regardless of whether they perform domestic or international transport. People starting work in the profession must additionally complete initial qualification.

In addition to mandatory training, there are also specialized courses, such as ADR, special transport, or operation of specific vehicle types. Although they are not required by regulations, they significantly increase driver remuneration and the range of possible assignments.

Employer payment obligation

According to regulations, the employer has an obligation to direct drivers to periodic training, but has no obligation to finance their costs. The Road Transport Act explicitly states that the employer may, but does not have to, cover expenses related to training.

The situation is different in the case of medical and psychological examinations – these must be financed by the employer. In practice, many carriers decide to cover training costs or part of them, treating them as an investment in driver work efficiency and employment stability.

Transport Industry and Driver Allowances – Summary

Allowances in 2026 divide into mandatory (overtime, night, Sundays/holidays, domestic travel, readiness) and discretionary (seniority, hazardous conditions, special transport bonuses). For international transport, delegation and “virtual allowances” (60/20 euros for social security and tax) apply.

The most important factors are accurate working time records and correct payroll calculations. This reduces disputes and inspection risks.

If you need support with drivers' payroll calculation or transport accounting, our Evotax team is ready to help! Contact us, and our specialists will handle the rest.