Mileage rate in 2024 - what do you need to know?
Rate mileage 2024 - New regulations and rates for employees using private vehicles for business purposes.
As we begin the new year of 2024, many employees and entrepreneurs are thinking about the current rates For the use of a private car for professional purposes. This is different kmka employee and refers to the reimbursement of business travel expenses. Employees who move by private vehicles in the company's business, have the opportunity to claim reimbursement of expenses on the basis of fixed rates for each kilometer traveled kilometer.
Limits depending on the locality
It is worth remembering that there are specific limits for different categories of localities. For example, in municipalities with up to 100,000 residents, the monthly limit is 300 km. And municipalities with a population of 100,000 to 500,000 residents - 500 km. Residents of larger agglomerations can expect a limit of 700 km per month. However, there are exceptions, such as for forestry workers or in emergency situations, where the limits can be much higher.
Instead of counting on your own, see how an online mileage program will make it easier for you
Click the image below to see how the example works mileage.
Rate change after 17/12/2023 and mileage rate 2024
The rate per kilometer 2024 was already changed on December 17, 2023, and is still in effect, reflecting inflation and increases in the cost of living. For example, the rate for mopeds is now PLN 0.42 per kilometer, and for cars with an engine over 900 cc - PLN 1.15 per kilometer. The important thing is that these rates are exempt from income tax, provided they do not exceed the set limits.
Employees, using this form of billing, must keep accurate mileage records, recording all details related to each business trip. This makes it possible to accurately calculate the reimbursement due, which is calculated by multiplying the kilometers traveled by the appropriate rate for the vehicle.
| Vehicle type | Rate 2024 | Rate 2023 | Trip limits (km/month) |
|---|---|---|---|
| Mopeds | 0.42 zł/km | 0.1382 zł/km | No specific limits for this category |
| Motorcycles | 0,69 zł/km | 0.2302 zł/km | No specific limits for this category |
| Cars up to 900 cc | 0.89 zł/km | 0.5214 zł/km | Depending on the size of the municipality (300, 500, 700 km) |
| Cars over 900 cc | PLN 1.15/km | 0.8358 zł/km | Depending on the size of the municipality (300, 500, 700 km) |
| Special cases | – | – | Up to 1,500 km for forestry, up to 3,000 km in crisis |
Notes:
- Trip limits for residents of municipalities:
- Up to 100,000 inhabitants: 300 km/month
- 100,000 to 500,000 inhabitants: 500 km/month
- Over 500,000 population: 700 km/month
- Special cases involve vehicles used in forestry and emergency situations, where the limits are much higher.
Use the app to facilitate keeping mileage online
The price of mileage - that is, the average cost that can be credited
The amounts received in mileage are transferred to the employee account and can be used for any purpose. In practice, this means that they do not require the presentation of additional proof of fuel purchase or other vehicle-related services. This makes the mileage system flexible and accessible to private vehicle users in a professional context.
In summary, updating mileage rates in 2024 ensures that employees who use their own vehicles in can better manage their expenses. This is especially important in the context of dynamic changes in prices and the cost of living. This, in turn, also affects working conditions and job mobility.
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