HR and Payroll
Drivers of trucks, i.e., vehicles over 3.5 tonnes gross vehicle weight (GVW), are subject to the full requirements of Regulation (EC) 561/2006: mandatory digital tachographs, driving time limits (9h per day, up to 10h twice a week / 56h per week), and minimum rest periods (11h daily, reduced to 9h / 45h weekly). Road Transport Inspection (ITD) checks on the road and at company premises verify each of these parameters - a single roadside check carries the risk of a fine of up to PLN 12,000.00, and an inspection at company premises can cost up to PLN 30,000.00, depending on the number of drivers employed. We take over the settlement of your truck drivers: from reading digital tachographs, through records compliant with 561/2006 and AETR, to the full payroll and inspection preparation.
Zaufały nam międzynarodowe marki:
Transport companies served
Payslips processed every month
Service languages
A truck is not a van - more regulations, more documents, and a greater risk of error in settlement. Here is exactly what we take off your hands every month.
Settling truck drivers is more complex than settling van drivers, because vehicles over 3.5t GVW have long been fully subject to Regulation 561/2006 and the tachograph obligation. On top of that come double manning, the AETR Agreement, and routes through many countries in a single month. That is why we settle them as a separate service. The Polish Act on Drivers' Working Time applies in both cases, so the daily and weekly working time standards are the same. The difference lies in how much data has to be analyzed and how many regulations have to be applied at once.
Criterion | Trucks (over 3.5t GVW) | Vans (up to 3.5t GVW) |
|---|---|---|
Driving time standards (561/2006) | Always, in domestic and international transport | From July 1, 2026, vehicles over 2.5t in international transport |
Tachograph | Mandatory | Smart tachograph in vehicles over 2.5t in international transport from July 1, 2026 |
Data source for records | DDD files from the tachograph and driver card | Tachograph or other documents confirming working time, depending on the vehicle and type of transport |
Double manning | Common in long-haul transport, separate settlement rules | Rare |
Transport outside the EU (AETR) | Common, e.g., Turkey, Ukraine, the Balkans | Less common |
Foreign pay and cabotage | Settled according to the host country's minimum rates | Settled according to the host country's minimum rates |

Trucks in international transport represent the highest level of settlement complexity: the Mobility Package, posting to multiple countries on a single route, cabotage and cross-trade, and changing minimum rates.
Since 2022, international drivers no longer receive traditional per diems - instead, deductions from the tax and social security base apply (so-called virtual per diems): EUR 60 per day abroad for the ZUS (social security) base and EUR 20 for the PIT (personal income tax) base. Correct calculation requires the exact dates and times spent abroad - we take them directly from the tachograph.
Cabotage (transport within a foreign country) and cross-trade (transport between two third countries) require foreign pay to be settled for all working hours in the given country - unlike bilateral transport (Poland ↔ one country), which usually does not require such a top-up. The system automatically allocates the driver's working hours to individual countries based on the border crossings recorded by the tachograph.
Each EU country has different minimum rates for posted drivers - for example, it is EUR 13.90/h in Germany (from January 1, 2026) and EUR 14.99/h in the Netherlands (from July 1, 2026). These rates change every six to twelve months, so we keep track of updates on an ongoing basis. We calculate top-ups to the rates of every country where your driver worked.
You do not have to interrupt your current settlements mid-month. Here is what switching to Evotax looks like, step by step.
Fill in the form or call us. We need to know the number of drivers, the transport directions (domestic/international), and whether you use double manning.
Signing the contract, setting up access to tachograph data, and onboarding your drivers. A dedicated account manager guides you through the entire process.
Every month, you receive ready records compliant with 561/2006, the payroll, a violation report, and filed returns.
Truck settlement in international transport - with double manning, the AETR Agreement, and multi-country routes - is available in three packages: BASIC, MEDIUM, and PRO. The price is per driver per month, regardless of vehicle type. *Price when data is provided in any format not specified by Evotax
Package | Price per driver / month* |
|---|---|
BASIC | PLN 59.00 / PLN 69.00 |
MEDIUM | PLN 79.00 / PLN 99.00 |
PRO | PLN 99.00 / PLN 119.00 |
Need help with official correspondence, IMI (Internal Market Information System) declarations, or representation during PIP and ITD inspections? See Evotax pricing for these services!
Service | BASIC | MEDIUM | PRO |
|---|---|---|---|
Handling correspondence from public institutions, representation during PIP and ITD inspections, assistance in court disputes | PLN 300.00/h | PLN 250.00/h | PLN 200.00/h |
Registering a driver in the IMI system (per driver) | PLN 39.00 | PLN 19.00 | ✔ |
Explore our service packages for working time settlement of drivers of trucks over 3.5 tonnes GVW!
Scope of service | BASIC | MEDIUM | PRO |
|---|---|---|---|
General services | |||
Preparing documents and work regulations | ✔ | ✔ | ✔ |
Updating documents (regulatory changes) | ✔ | ✔ | ✔ |
Consultations on working time and settlements | ✔ | ✔ | ✔ |
Settlements | |||
Data verification | ✔ | ✔ | ✔ |
Violation checks | ✔ | ✔ | ✔ |
Domestic business trips | ✔ | ✔ | ✔ |
“Virtual” per diems | ✔ | ✔ | ✔ |
Lump-sum settlements (overtime, night work, on-call duty) | ✔ | ✔ | ✔ |
Working time records (Polish payroll) | ✔ | ✔ | ✔ |
EU pay without verification of transits and bilateral transport | - | ✔ | ✔ |
EU pay with verification of transits and bilateral transport | - | - | ✔ |
An in-house HR department makes sense when the fleet is large and the company wants a specialist on site. For most carriers, outsourcing is cheaper and safer, because a team that settles drivers every day is responsible for keeping up with regulations and keeping documentation complete.
Criterion | In-house HR department | Outsourcing to Evotax |
|---|---|---|
Monthly cost | A specialist's salary costs several thousand zlotys a month, plus software, training, and a workstation | From PLN 59.00 net per driver - you pay only for the actual number of drivers |
Tachograph analysis | A license for DDD file reading software and time for manual data verification | Import of DDD files from VDO, Stoneridge, and EFAS tachographs included in the service price |
Keeping up with regulations | The employee tracks changes to the Mobility Package and EU minimum rates on their own | We update host country minimum rates on an ongoing basis, and documents and regulations after every legal change |
Employee leave or departure | Risk of delayed pay and gaps in settlement know-how | Settlement continuity is ensured by a team, not one person |
Fleet growth | New drivers mean more work for the same department or a new hire | You add drivers to the contract, and the cost grows proportionally |
Violation checks | Depends on the employee's experience | Monthly violation report classifying driver and carrier liability |
ITD or PIP inspection | The company represents itself | Complete documentation and optional representation during the inspection (PLN 200.00-300.00/h depending on the package) |
Truck driver settlement is often only part of a transport company's obligations. See the services you can combine with fleet support at Evotax: from working time records, through van driver settlement, to accounting and pay optimization.
We keep driver working time records based on DDD files from tachographs and driver cards, in line with the Polish Act on Drivers' Working Time. The documentation is complete and ready to present during a PIP or ITD inspection.
From July 1, 2026, vans over 2.5t up to 3.5t GVW in international transport must have a smart tachograph, and their drivers are subject to driving time standards. We settle working time, records, and pay for van drivers under the new rules.
We provide full accounting for transport companies, including VAT on fuel and road tolls, truck leasing, and fleet costs. Accounting and driver settlements in one firm mean less document handover and a single point of contact.
We analyze driver pay structures and identify legal ways to reduce employer costs, including the correct use of virtual per diems, lump sums, and allowances. Every solution complies with the Mobility Package and minimum wage regulations.
Settling a truck driver at Evotax costs from PLN 59.00 net per month in the BASIC package, from PLN 79.00 in MEDIUM, and from PLN 99.00 in PRO. The price is per driver and does not depend on the vehicle type. The MEDIUM package includes EU pay without transit verification, and PRO includes EU pay with verification of transits and bilateral transport.
A truck driver's working time is a maximum of 8 hours per day and an average of 40 hours per week in the settlement period. Including overtime, the working week may not exceed an average of 48 hours, and 60 hours in any single week. However, working time is not the same as driving time. Driving time is governed by Regulation (EC) 561/2006:
We settle both limits at the same time, based on tachograph data.
We support digital tachographs from leading manufacturers: VDO (Continental), Stoneridge, and EFAS. We import DDD files directly from the tachograph as well as driver card data.
Driver card data must be downloaded at least every 28 days, and tachograph memory data at least every 90 days. For monthly settlement we need data for every month, so in practice data is downloaded more often than the legal minimum requires. Missing a deadline is a violation for which ITD fines the carrier.
Truck drivers most often work under the basic or the equivalent working time system:
We help choose the system and period that fit your fleet and record them in the work regulations.
Yes. Double manning follows its own rules - a maximum of 9h of driving per driver, 18h combined per day, and a 30-hour cycle with at least 9h of rest for each driver. Our system settles this automatically based on tachograph data.
Yes, we settle virtual per diems in every package. Virtual per diems are amounts deducted from a driver's income in international transport:
For shorter stays, the amounts are proportionally lower. We settle foreign pay for cabotage and cross-trade in the MEDIUM and PRO packages, in line with the host country's minimum rates.
Every month you receive a violation report, so you know about the risk before the inspector does. In the event of an inspection, we prepare a complete set of documents: working time records, certificates of non-driving activity, tachograph printouts, and DDD files. We can also represent the company during ITD and PIP inspections, at a rate of PLN 200.00 to PLN 300.00/h depending on the package.
Yes, if the driver performs cabotage or cross-trade. In that case, the carrier must declare the posting in the IMI system no later than at the start of the posting. We file the declaration for you. It costs PLN 39.00 per driver in the BASIC package and PLN 19.00 in MEDIUM, and it is included in the price of the PRO package.
Yes, we settle mixed fleets in which a company employs drivers of trucks over 3.5t GVW and drivers of vans up to 3.5t GVW. We settle each driver under the rules that apply to the vehicle they drive in a given period: for trucks we apply the full standards of Regulation 561/2006, and for vans we check whether a given transport operation has been subject to these standards since July 1, 2026. If a driver operates both types of vehicles in one month, we combine data from the tachograph and other documentation into a single working time record and a single pay settlement.
The carrier faces a fine of PLN 50.00 to PLN 12,000.00 for each violation found by ITD. The total fines from a single roadside check may not exceed PLN 12,000.00. For inspections at company premises, the limits depend on the number of drivers employed.
The driver personally may receive a fine of up to PLN 2,000.00. Independently of ITD, PIP may also impose penalties for violations of working time regulations.
Yes. Transport to non-EU countries is subject to the AETR Agreement, which has partly different rules from Regulation 561/2006. Our system takes both standards into account and applies the right one depending on the route.
Every month you receive: (1) working time records for each driver compliant with 561/2006, (2) a summary report with a violation analysis, (3) the payroll with overtime, per diems, lump sums, and foreign pay, (4) confirmation of filed ZUS and tax returns.
We serve clients in 8 languages: Polish, English, Lithuanian, German, Russian, Ukrainian, Belarusian, and Czech.
Onboarding has three steps:
You do not have to interrupt settlements mid-month, and a dedicated account manager guides you through the entire process.