What are delegations?

Driver delegation refers to the formal assignment of a driver to perform work duties outside their regular workplace (e.g. company office, depot, or warehouse). This often involves traveling domestically or abroad and requires proper time tracking, compliance with national and EU posting regulations (Mobility Package), as well as entitlement to per diems, overnight allowances, and reimbursement of incurred expenses.

There are two main types of driver posting:

• national delegation – performed within the territory of Poland; governed by national per diem rates (45 PLN / day), overnight allowances (67.50 PLN / night), and local regulations on working time and travel recordkeeping,
• international delegation – performed outside of Poland; subject to per diem and allowance rates specific to the destination country (the daily allowance rate is 60 EUR, while the accommodation rate is defined based on the regulation), as well as EU rules for posted drivers (e.g. IMI declarations, local minimum wage of the host country – see Foreign pay).

Delegations and type of employment

Type of employment generally does not affect how delegations are calculated. An exception is self-employment with a transport license – in this case, per diems are calculated based on the pre–Mobility Package regulations.

This means that for international delegations, national and international segments are calculated separately, using different rates for each country (https://isap.sejm.gov.pl).

Additionally, for international delegations, any rest of at least 6 hours qualifies as an accommodation eligible for a flat-rate allowance.