This is to let you know that the Minister of Infrastructure published a proposed regulation (draft of 11 October 2022) on employees’ use of passenger cars, motorcycles or mopeds not owned by the employer for their employment-related activities (“Proposal”).

The Proposal includes the first in 15 years increase in mileage allowance rates. The proposed new maximum rates per one kilometre driven would be as follows:

  • PLN 0.89 (currently PLN 0.5214) for a passenger car with an engine cubic capacity of up to 900 cm3,
  • PLN 1.038 (currently PLN 0.8358) for a passenger car with an engine cubic capacity of more than 900 cm3,
  • PLN 0.69 (currently PLN 0.2302) for a motorcycle, and
  • PLN 0.42 (currently PLN 0.1382) for a moped.

This change will also bring about an increase in maximum rates for so-called local travel. These rates are calculated as fixed monthly sums or as sums based on mileage rates.

The Draft is currently undergoing consultations within the administration and the resulting regulation is expected to enter into force on the first day of the month following the month of its publication.

If this issue pertains to your business and you are interested in our assistance, please contact us.

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