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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Poland / 3. Payroll and particular aspects of employee remuneration / 3.2 Tax/social security (ZUS) free items / 3.2.1 Travel meals and per diems

3.2 Tax/social security (ZUS) free items

Commentary

3.2.1 Travel meals and per diems | Poland


Poland

PIT Act, Art 21 specifies items of remuneration which are tax-free.

The following items may be deemed tax and ZUS-free:

  1. Ìý

    •ÌýÌýÌýÌý business expenses and per diem's incurred wholly on the business of the employer and reimbursed to the employee based on receipted claims, are free of tax and ZUS up to the published limits (see 3.2.1)

  2. Ìý

    •ÌýÌýÌýÌý work related training can be funded by employers free of tax and ZUS

  3. Ìý

    •

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