Looking to hire in Poland

Credit card slips are not accepted as supporting documents in Poland. Per diems and business travel require a digital Business Trip Form for trips over 8 hours, and Appendix 2 must be completed and attached to per diem claims. Some travel and equipment expenses must be invoiced to the employer of record.

From February 1, 2026, the National e-Invoicing System (KSeF) becomes mandatory for most B2B transactions in Poland, and expense documentation must align with these rules. Employees should add the employer's NIP to invoices whenever possible, request a PDF or printout with a QR code as proof of purchase, include a clear business justification in the expense description, and attach proof of payment when invoices are issued in their own name.

Phone and internet subscriptions can be reimbursed tax-free when clearly linked to business travel or issued in the employer’s name, while other uses are taxable. Coworking costs are treated as taxable and reclassified as an allowance.

Laptops, office equipment, office supplies, software subscriptions, and postal charges can all be reimbursed on a non-taxable basis when supported by proper invoices or receipts and confirmed as used for business purposes. Where invoices are in the employee’s name, proof of payment is required, and many items must show either the employer’s details or the employee’s name.

Most core business travel costs, such as insurance, visas, accommodation, flights, taxis, trains, public transport, mileage, and parking or tolls, can be reimbursed tax-free when properly documented. Car leasing and fuel are generally treated as taxable and reclassified as allowances, while car rental is non-taxable for business travel but taxable for other uses.

Everyday meals are generally treated as taxable allowances, while groceries and client entertainment can be non-taxable when properly documented and justified as business-related. Groceries supported only by a receipt without a written business justification will be reclassified as a taxable allowance.

Training, courses, books, promotional items, and medical costs can be reimbursed on a non-taxable basis when they are business-related and supported by appropriate invoices or receipts. Employer details or the employee’s name often need to appear on the documentation, and proof of payment is required when invoices are in the employee’s name.

Under EU Directive 90/270/EEC, employers must reimburse protective eyewear and eye exams needed due to screen work, provided there is medical certification of need. These reimbursements are non-taxable, subject to an annual limit for eyewear and eye exams combined.

For all business trips over 8 hours, employees must complete the digital Business Trip Form on the platform. Per diems require Appendix 2 to be completed and attached, and employees traveling domestically for more than 8 hours or internationally are entitled to per diems based on trip duration and destination-specific rates.

Contractual and discretionary bonuses, including incentive payments and commissions, are taxed as regular income in Poland. They are subject to progressive income tax and applicable social security contributions, and withholding in periods that include bonuses may be at a higher rate.

Employers in Poland can offer a range of discretionary allowances, including car leasing, gifts, gym memberships, insurance, wellness, medical costs, and relocation support. These are taxable and may be offered to selected employees at the employer’s discretion, and clients can request a gross-up when approving allowances by using the description field.