Poland - per-diem thresholds for non-taxable amounts

Poland - per-diem thresholds for non-taxable amounts

In accordance with current regulations, per-diem payments are tax-free up to the daily thresholds specified for each destination country. Any amount paid above these limits is considered taxable and must be treated accordingly for payroll and reporting purposes.

Please ensure that, whenever a Polish employee is scheduled to travel or is travelling to any of the listed countries, they are informed of the applicable per-diem threshold in advance.


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