Settling sanitary costs for drivers is one of the key elements of driver-related costs in the transport and logistics industry, especially in international transport. Sanitary cost reimbursement and the sanitary allowance directly affect a driver's pay, and treating them incorrectly can create ZUS (social security) and PIT (personal income tax) risks.
We audit sanitary facility costs and how they are currently settled in your transport company. We check compliance with the 2025 regulations, including the impact on driver pay, ZUS, and PIT. On this basis, we select the optimal settlement model.
We create safe rules for settling sanitary cost reimbursement and the sanitary allowance. We determine the correct reimbursement amount and how it fits into the driver's pay structure. This minimizes tax and ZUS risk.
We prepare or update the pay regulations and internal procedures for sanitary costs. We take into account the rules on posting of drivers and international transport. The documentation protects the company in the event of an inspection.
We provide ongoing support in settling sanitary costs with respect to ZUS and PIT. We help with cost records, settling reimbursements, and preparing for ITD (Road Transport Inspection), PIP (National Labor Inspectorate), and ZUS inspections. Continuous support helps you maintain compliance and operational security.

Sanitary cost reimbursement should be settled in line with current regulations and tax authority practice. Correctly determining the reimbursement amount and its impact on driver pay is crucial. Incorrect settlement can create tax and ZUS risks.
Reimbursement for the use of sanitary facilities may be treated as part of a driver's pay if it is not properly regulated. In that case, it affects the driver's pay and how it is taxed. That is why it is important to properly separate cost reimbursement from pay components.
Sanitary cost reimbursement often concerns expenses that are hard to document, which qualifies them as undocumented costs. In such cases, appropriate internal procedures must be applied. This limits the risk of the settlements being challenged by ZUS or the tax office.
Driver cost reimbursements, including sanitary costs, must comply with the regulations on posting of drivers and pay. Incorrect settlements can affect ZUS contributions and PIT settlements. The right settlement structure helps avoid disputes with inspection authorities.
The sanitary cost settlement service for drivers was created for businesses in the transport and logistics industry that want to settle facility costs safely and avoid ZUS and PIT risks. It reflects the specifics of international transport, driver pay, and obligations under applicable regulations.
The sanitary allowance is a solution used to simplify the settlement of sanitary costs. It can be one of the pay components of international drivers. However, implementing it requires compliance with the rules on driver minimum pay.
The sanitary allowance can be treated as one of the components of a driver's pay. In that case, it affects the base for calculating ZUS contributions.
International driver pay consists of many elements, including allowances and cost reimbursements. International transport requires a special approach to pay structure. Sanitary costs can be settled as a separate component or as a cost reimbursement.
Settling sanitary costs for drivers requires knowledge of regulations, authority practice, and the specifics of the transport industry. Evotax provides comprehensive support with ZUS and PIT settlements, tailored to the realities of international transport. As a result, companies can focus on operations while minimizing risk and costs.
We work based on current regulations, including the Polish act on the posting of drivers and the rules on international driver pay.
We reduce the risk of errors in settling sanitary costs, allowances, and cost reimbursements.
We help you correctly settle sanitary costs and other driver-related costs.
We prepare documentation and support companies during inspections by various administrative authorities.
We know the specifics of international transport and the needs of transport companies.
Our specialists communicate in 8 languages: Polish, English, Lithuanian, Russian, Ukrainian, Czech, German, and Belarusian.
On behalf of HOPTRANS Sp. z o.o., we would like to thank the entire EVOTAX team for the fruitful cooperation and professional support.
We appreciate your commitment, reliability and high level of service, which contributed to the improvement of our business. Your knowledge and competence are of inestimable value, and our cooperation is extremely valuable to us.
Vladyslav Khadzhynov
Head of Transport Department, Hoptrans sp. z o.o.
Evotax offers professional service, full responsibility and punctuality. I can always count on support whenever there is any question or problem. I recommend!
Rimantas Narbutas
CEO, Imp-ex Polska Sp. z o.o.
We started working with Evotax only a few months ago, but we can always count on the support of a professional and positive accounting and HR team.
Rokas Petrauskas
Board Member, XRF Europe sp. z o.o.
Full professionalism and an individual approach to the client make cooperation with this company highly satisfactory. Punctuality and attention to every detail are its undeniable advantages.
Audrius Tamošauskas
CEO, Erum International sp. z o.o.
Our company has been working with Evotax sp. z o.o. since 2021. We can confidently say that the company is very competent in its activities, able to find a way out of any situation. Everything is always prompt and on time. Convenient organization of document flow. Employees speak different languages, which simplifies communication.
Tetiana Andriienkо
Accountant, Ramrenta sp. z o.o.
I evaluate the cooperation with Evotax company very well. It runs smoothly, we receive all tax settlements and required financial reports on an ongoing basis.
Karolis Jadkonis
Chief Operating Officer, Transfera sp. z o.o.
We have been using Evotax services for a short time but from the very beginning you can see the professional approach to the client, the fluency in communication and the reliability in preparing tax returns.
Mindaugas Šilkūnas
CEO, 7 Summits sp. z o.o.
I am satisfied with the cooperation with Evotax, the services are provided by experienced accountancy professionals who work responsibly and professionally, maintaining polite business relationships.
Tomas Bieliauskas
CFO, VKMD Invest sp. z o.o.
Evotax accounting and payroll services are provided at a high level of expertise, cooperation is smooth and seamless. Recommended.
Julius Lekšas
CEO, Lekpas sp. z o.o.
Evotax employees work smoothly and professionally, there is ongoing contact with them, the necessary accounting and financial documents are prepared in a timely manner and explanations are provided in a clear way.
Andrius Jakavičius
CEO, Jaga Group sp. z o.o.
Sanitary cost reimbursement is not always subject to ZUS contributions, provided it is properly documented and is not part of the driver's pay. If it is classified incorrectly, it may be treated as income and become subject to ZUS contributions. That is why settling sanitary costs correctly with respect to ZUS is crucial.
No, the sanitary allowance is not subject to PIT.
The amount of sanitary cost reimbursement should reflect the actual facility costs incurred by the driver. In practice, the daily cost of sanitary facilities in international transport is taken into account. The key is that the reimbursement amount is reasonable and compliant with regulations.
Sanitary costs can be treated as undocumented costs if it is not possible to obtain proof of the expense. In such cases, appropriate internal procedures must be implemented. This makes it possible to safely include driver-related costs in settlements.
Sanitary costs can affect a driver's pay if they are settled as a sanitary allowance. In that situation, they may be subject to ZUS. Alternatively, they can be settled as a cost reimbursement, which changes their tax classification.
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