The Infrastructure Minister’s regulation of 22 December 2022 to amend the regulation on terms governing the quantification and making of expense reimbursements for business use of passenger cars, motorcycles or mopeds thar are not employer-owned (“Regulation”).
The Regulation increases the per-kilometre cap rates of vehicle mileage allowance. Now, after 15 years without changes, the rates are going to go up to reach the following caps:
- PLN 0.89 (currently PLN 0.5214) for passenger cars with engine cubic capacity of up to 900 cm3,
- PLN 1.15 (currently PLN 0.8358) for passenger cars with engine cubic capacity of more than 900 cm3,
- PLN 0.69 (currently PLN 0.2302) for motorcycles,
- PLN 0.42 (currently PLN 0.1382) for mopeds.
This change will increase also the allowance limits for local travel, calculated as a fixed monthly sum or a sum based on mileage.
With respect to an employee’s statement that they use their private car for business purposes, if the statement is submitted but not dealt with before the effective date of the Regulation, the fixed monthly sum of allowance will be calculated using the rates laid down in the Regulation.
The Regulation takes effect on 17 January 2023.
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