Since 2022, the transport industry has undergone a significant transformation in terms of settlements - the virtual diet allowance has replaced the traditional system of foreign delegation allowances for international drivers.
This fundamental change has affected how drivers' salaries are calculated and how foreign allowances are settled. Currently, the virtual diet allowance rate is €60 for each day a driver spends abroad, if their monthly salary exceeds the average national wage.
For many transport companies and accountants, the new system initially seemed complicated. However, with the right knowledge, it becomes simpler and more transparent than previous solutions.
In this article, we'll explain step by step the rules for calculating virtual diet allowances, present practical calculation examples, and suggest how to avoid the most common mistakes in settlements. Let's begin!
What are virtual diet allowances?
Virtual diet allowance is a concept in modern transport accounting that relates to legal changes introduced by the Mobility Package. The concept of virtual diet allowances is extremely important as it concerns the driver compensation system, but is also problematic.
Virtual diet allowance in international transport - definition
The term "virtual diet allowance" does not have an official definition contained in national or EU law or regulations. It is a technical term that was created temporarily for calculation purposes, but has been adopted in the transport industry and continues to function there.
However, to define the term "virtual diet allowance," one could say that it is an indicator equal to the equivalent of an allowance due for a foreign business trip. The virtual diet allowance is used to reduce the basis for calculating social security contributions (ZUS) and income tax (PIT) in transport companies whose drivers undertake foreign business trips.
According to regulations, the virtual diet allowance rate for ZUS is €60 for each day the driver spends abroad, while for income tax (PIT) it is €20.
Difference between virtual diet allowance and traditional allowance
What distinguishes a virtual diet allowance from a traditional allowance used in domestic transport is that:
- It is not physically paid to the driver;
- It does not constitute an element of the driver's remuneration;
- It is not a tax-deductible cost for the employer;
- It does not affect the amount to be paid.
Social security contributions (ZUS) are not calculated from the virtual diet allowance, and its amount is not reduced in case of employee absence. Moreover, the virtual diet allowance is not included in the basis for calculating sick pay, holiday pay, or compensation. It serves exclusively for settlement purposes, allowing for optimization of contributions and taxes.
For comparison, traditional allowances are actually paid to drivers - in cash or by bank transfer.
Who can use virtual diet allowances?
Virtual diet allowances are available to drivers who undertake foreign business trips for profit-making purposes. This applies to all types of transport: bilateral transport, cross-trade, or cabotage.
However, it should be noted that in order to apply the virtual diet allowance to optimize ZUS contributions and income tax, an important condition must be met - the driver's salary must exceed the projected average salary in the national economy (8,673 PLN gross in 2025). Only when the employee's income exceeds the average salary, the projected virtual diet allowances due for each day spent abroad are deducted from the income.
It is also important that, according to regulations, days spent abroad do not include holiday days, periods of sick leave, and periods of unpaid leave.
If a driver spends less than 12 hours abroad, the virtual diet allowance amounts are appropriately reduced.
Legal basis for virtual diet allowances
The regulations concerning virtual diet allowances in international transport are rooted in legal changes that revolutionized the way drivers are settled in international transport.
Key regulations governing virtual diet allowances
The basic legal act regulating the issue of virtual diet allowances in international transport is the Act of April 16, 2004, on drivers' working time. According to its content, international road transport is not equivalent to the definition of a business trip.
Another very important legal act in the context of virtual diet allowances is the Act of July 28, 2023, on the posting of drivers in road transport (Journal of Laws, item 1523). It changed the rules for calculating the remuneration of drivers performing international transport, which are currently described in Chapter 3b, found in the Act on drivers' working time.
Moreover, for contribution purposes (ZUS), the provisions concerning employees employed abroad by Polish employers are applied, while in tax matters - the provisions on income tax from natural persons, specifically Article 21, paragraph 1, point 20 of the PIT Act.
Changes in Mobility Package regulations since 2022
In terms of regulations governing virtual diet allowances, the Mobility Package, which introduced significant changes, should also be mentioned.
The first of these took place on February 2, 2022, when, as part of the implementation of the Mobility Package, Article 21b was added to the Act on drivers' working time. As we noted above - according to its content, a driver performing tasks as part of international road transport is not on a business trip, and this is stated in the aforementioned article.
Subsequently, after the entry into force of the Act on the posting of drivers, this provision changed location and is currently found in Chapter 3b, Article 26f of the Act on drivers' working time. It reads as follows: "A driver performing official duties as part of international road transport is not on a business trip within the meaning of Article 77(5) § 1 of the Act of June 26, 1974 - Labor Code".
Moreover, according to the Mobility Package, until August 18, 2023, the amount of virtual diet allowances differed depending on the country and depended on the time spent in a given state. However, from August 19, 2023, according to the new Act on the posting of drivers, uniform rates were introduced:
- €60 for the purpose of calculating the basis for contributions (ZUS);
- €20 for the purpose of reducing the advance payment for income tax (PIT).
This standardization has significantly simplified the settlement of salaries, especially for companies specializing in bilateral transport. This results from the fact that it is no longer required to track border crossings of individual countries.
We also encourage you to check our article: What does the Mobility Package change? Regulatory changes in European road transport
How to correctly calculate virtual diet allowances?
Calculating virtual diet allowances is particularly important for optimizing drivers' salaries and requires understanding several basic principles. Let's see how to perform proper calculations in accordance with applicable regulations using specific examples.
Virtual diet allowance amounts: Rates for ZUS (€60)
The basic virtual diet allowance rate for ZUS purposes is €60 for each day the driver works abroad. However, an important condition should be remembered - this relief applies only when the driver's monthly salary exceeds the average salary. In 2025, this is 8,673 PLN gross.
In such a situation, the employer can reduce the income constituting the basis for calculating social security contributions by the aforementioned amount.
However, it should be noted that the contribution basis cannot be lower than the average salary. If the driver earns less than the projected average salary, the provision on excluding the amount of €60 from the contribution basis does not apply.
Virtual diet allowance amounts: Rates for PIT (€20)
In the case of income tax, the virtual diet allowance is €20 for each day the driver spends abroad. This amount is exempt from income tax for both employees employed under an employment contract and those working on the basis of a contract of mandate.
Thus, when settling with the driver, the employer can deduct €20 per day from the tax base, which allows for reducing income tax.
Calculating virtual diet allowances for partial days of travel
When a driver spends less than a full day abroad (i.e., less than 12 hours), the amount of virtual diet allowances is proportionally reduced according to the following scheme:
- Stay up to 8 hours - 1/3 of the rate is due;
- Stay from 8 to 12 hours - 1/2 of the rate is due;
- Stay over 12 hours - full rate is due.
Currency conversion for virtual diet allowances
The issue of currency conversion for the purpose of settling virtual diet allowances is not clearly defined in the regulations. Virtual diet allowances are not a cost, which means they are not subject to standard regulations. However, a common practice accepted by tax authorities is to adopt the EUR exchange rate from the day preceding the application of the virtual diet allowance.
The conversion to Polish zlotys is done by multiplying the calculated amount in euros by the appropriate exchange rate.
Moreover, in order to avoid accusations of manipulating exchange rates to obtain financial benefits, it is worth applying a uniform approach throughout the company.
Calculation of drivers' salaries - Practical examples
To better understand the practical application of virtual diet allowances, it is worth illustrating the calculations of drivers' salaries with specific examples in various scenarios.
Example 1: Driver with salary below the national average
Let's assume that a driver earns 5,000 PLN gross per month and spent 10 days abroad. Because his salary is lower than the projected average (8,673 PLN in 2025), he is not entitled to ZUS contribution relief.
In this case:
- ZUS contributions are calculated standard from the amount of 5,000 PLN gross
- However, for PIT tax, a relief reducing the tax base by 30% of virtual diet allowances should be applied: 10 days × €20 × 4.50 PLN = 900 PLN
Example 2: Driver with salary above the national average
Let's consider the situation of a driver with a salary of 10,000 PLN gross, who spent 12 days abroad at an euro exchange rate of 4.30 PLN.
Step by step:
- Salary exempt from taxation: 12 × €20 = €240 → €240 × 4.30 PLN = 1,032 PLN
- Salary exempt from ZUS contributions: 12 × €60 = €720 → €720 × 4.30 PLN = 3,096 PLN
- Contribution basis: 10,000 PLN - 3,096 PLN = 6,904 PLN < 8,673 PLN, so we apply 8,673 PLN
- Social security contributions: 8,673 PLN × 13.71% = 1,189.07 PLN
- Health insurance contribution basis: 8,673 PLN - 1,189.07 PLN = 7,483.93 PLN
- Health insurance contribution: 7,483.93 PLN × 9% = 673.55 PLN
- Tax basis: 10,000 PLN - 1,032 PLN - 300 PLN (tax-deductible costs) - 1,189.07 PLN = 7,478.93 PLN
- Tax advance: 7,478.93 PLN × 12% - 300 PLN = 597.47 PLN
- Net salary: 10,000 PLN - 1,189.07 PLN - 673.55 PLN - 597.47 PLN = 7,539.91 PLN
Example 3: Settlement for short foreign trips
In a situation where a driver spends less than 12 hours abroad, but more than 8 hours, the virtual diet allowance rates are reduced. For a driver with a salary of 20,000 PLN gross, who spent 4 days abroad for 11 hours per day:
- PIT diet allowance (for a stay of 8-12h): 4 days × €10 × 4.30 PLN = 172 PLN
- ZUS diet allowance (for a stay of 8-12h): 4 days × €30 × 4.30 PLN = 516 PLN
- ZUS contribution basis: 20,000 PLN - 516 PLN = 19,484 PLN
As a result, such a driver will receive 14,092.61 PLN after taking into account all contributions and taxes.
Example 4: Settlement for short foreign trips
Let's consider one more example, in which a driver with a salary of 20,000 PLN gross was sent on a foreign business route lasting from Monday to Thursday, with working time abroad falling within the range of 8-12 hours each day. In such a situation, according to the regulations:
PIT diet allowance:
- For the first and last day, 50% of the rate is due - 2 days × €10 × 4.30 PLN = 86 PLN
- For the two middle days, full diet allowance is due - 2 days × €20 × 4.30 PLN = 172 PLN Total: 86 PLN + 172 PLN = 258 PLN
ZUS diet allowance:
- For the first and last day, 50% is due - 2 days × €30 × 4.30 PLN = 258 PLN
- For the two middle days, full rate is due - 2 days × €60 × 4.30 PLN = 516 PLN Total: 258 PLN + 516 PLN = 774 PLN
ZUS contribution basis: 20,000 PLN - 774 PLN = 19,226 PLN
Virtual diet allowances are now a basic element of settlements in international transport. Uniform rates of €60 for ZUS and €20 for PIT have significantly simplified the process of calculating drivers' salaries.
However, it should be remembered that the correct application of virtual diet allowances requires accurate tracking of the time spent by the driver abroad and proper conversion of rates according to current exchange rates. Let's also add that contribution reliefs are only available to drivers earning above the national average.
The virtual diet allowance system, despite initial doubts, has proven to be an effective cost optimization tool in transport companies. Observing the principles presented and regular monitoring of legal changes will help avoid errors in settlements and ensure compliance with applicable regulations.
If you want to be sure that drivers' salaries in your company are calculated correctly and also optimized, outsource them to Evotax specialists! Contact us and let us help you!
Virtual diet allowance for drivers - Frequently asked questions
Below we have answered questions about virtual diet allowances for drivers that we encounter most frequently.
How are virtual diet allowances calculated for drivers?
Virtual diet allowances are calculated by determining the number of hours the driver spent abroad - the full rate applies when the stay lasts more than 12 hours - and then multiplying by the virtual diet allowance amount and the number of days. For ZUS (social security), the virtual diet allowance amount is €60, and for PIT (income tax) it's €20 for each day. For stays shorter than 12 hours, appropriate proportions of rates are applied.
What is the difference between a virtual diet allowance and a traditional driver's allowance?
A virtual diet allowance differs from a traditional driver's allowance in that it is not physically paid to the driver and is not an element of their remuneration. The virtual diet allowance serves only to reduce the basis for calculating ZUS contributions and income tax in transport companies when drivers perform international transport.
Who can use virtual diet allowances?
Virtual diet allowances can be used by drivers performing international road transport. However, it should be remembered that in the case of ZUS, the virtual diet allowance is only available to drivers whose monthly salary exceeds the projected average salary in the national economy.
How are currencies converted when settling virtual diet allowances?
To convert currencies when settling virtual diet allowances, the commonly accepted principle is to use the EUR exchange rate from the day preceding the workday. However, it should be emphasized that there are no unambiguous regulations regarding currency conversion for virtual diet allowances.
Does the virtual diet allowance affect the driver's net salary?
Yes, the virtual diet allowance affects the driver's net salary. Although it is not directly paid out, it allows for reducing the tax base and the contribution base, which as a result can increase the net amount received by the driver.
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