30.7.2014 Lekcja 19: Podróże służbowe
Lekcja 19: Podróże służbowe
Podróże służbowe dotyczą coraz większej grupy pracowników, nie tylko w dużych korporacjach. Jakie są
rodzaje podróży służbowych i co należy wiedzieć, jeśli chodzi o rozliczanie ich kosztów w przypadku Polski?
Krótko mówiąc, co powinien wiedzieć pracownik udający się w delegację?
Business trips concern an increasingly growing number of employees, and not those only in large corporations. What
are their types and what you should know when it comes to accounting costs of business travel made in Poland? In
short, what should every employee know when leaving for a business assignment?
During business traveling, you are still considered to be working and, therefore, being paid, regardless of being away
from your workplace and home. Nowadays, business travel is seen as a major industry, with WTO estimating that it
accounts for 30% of international tourism. Its primary goals are, obviously, work-related, but the secondary ones have
leisurely character and include activities such as dining out, recreation, shopping or sightseeing, thus being an
important booster for the economy of the visited region. It includes various kinds, mainly face-to-face meetings with
business partners, incentive offered to motivate employees and conference and exhibition traveling intended for
attending large scale meetings, also known as MICE (an abbreviation for Meetings, Incentives, Conferencing, Events).
Like in many other countries throughout the world, in Poland, an employee, when on a business trip, is entitled to
special financial benefits, first, the daily allowance, and second, all necessary expenses, such as travel, commuting
local transport, accommodation, as well as other necessary documented expenses, as defined or recognized by the
employer in accordance with the legitimate needs. More specifically, an employee is entitled to reimbursement of
travel expenses in the amount of documented tickets or invoices including ticket prices of transport, together with the
associated additional charges, say, reserved seats. At the request of the employee, the employer may agree that the
employee uses his or her own means of transport (usually being a car) with a reimbursement of travel costs in
reference to the amount of kilometers covered. Other reasonable expenses to be reimbursed may include baggage
fees, toll roads fees, parking in paid parking zone and other necessary expenditure relating directly to doing business.
What is important, is to keep all documents or their copies to be able to evidence the expenses made, such as any
bills, invoices or tickets. If there is no official document to be obtained, it's worth asking for any written and signed
proof of payment or transaction.
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