Rate per km

vehicle mileage 2024

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This is because the key element for proper billing is the determination of the applicable rate per kilometer driven by the vehicle.

Changes in the law effective in 2024.


Due to changes in the law effective in 2024, the year brought changes in these rates.

The relevance of the rate per kilometer traveled by vehicle comes into play when it is necessary to drafting mileage, Because you have to do it for accounting reasons.

Kilometer must take into account the mentioned rates and is created by employees to determine the amount they are due for using a private car for company purposes.

Here are the details of the limits per kilometer traveled by vehicle in 2024:


Since our legislature has provided limits for passenger cars in 2024, see how they shape up in 2024 depending on engine capacity

Rate per km of vehicle mileage 2024

  • Cars with engine capacity up to 900 cm3 - 0,89 PLN per km,
  • Cars with engine capacity over 900 cm3 - 1,15 PLN per km.
  • Motorcycles - the rate in 2024 is 0,69 PLN Per kilometer.
  • Mopeds - the rate for 2024 is. 0,42 PLN Per kilometer.

Let's assume that the company's employee, Ms. Anna Kowalska went on a business trip lasting from January 05 to 14, 2024, because she used her own car with an engine capacity of more than 900 cc, according to the employer's permission - she is entitled to reimbursement.

The total travel distance was 230 kilometers. Therefore, what will business travel expenses For Ms. Anna in January 2024?

Accordingly, Ms. Anna will receive refund in the amount of PLN 264.50 (230 km x 1.15 PLN = 264.50 PLN).


Modern online mileage program, which will help you account for the use of a private car for business purposes - check out how it works

Online mileage records - mileage program
mileage-online-program

Modern online mileage program

will help you account for the use of a private car for business purposes - check out how it works!

Rates of limits per km driven by vehicle for 2024 - in the regulation:


The rate per km of vehicle mileage 2024 defined in the decree of the Minister of Infrastructure.

Law Gazette 2023 Item 5: Mileage Regulation 2023. [Rates, tax, rules].

REGULATION
MINISTER OF INFRASTRUCTURE1)
dated December 22, 2022.


amending the regulation on the conditions for determining and the manner of reimbursement of the costs of use of
for business purposes passenger cars, motorcycles and mopeds not owned by the employer


Pursuant to Article 34a paragraph 2 of the Law of September 6, 2001 on road transport (Journal of Laws of 2022, item 2201)
it is ordered as follows:


§ 1. In the decree of the Minister of Infrastructure of March 25, 2002 on the conditions for determining and the manner of
making reimbursements for the use for business purposes of passenger cars, motorcycles and mopeds not owned by the employer (Journal of Laws, item 271, of 2004, item 2376, of 2007, item 1462, and of 2011, item 308)

§ 2receives the following wording:"§ 2. The costs of using vehicles for business purposes shall be covered by the employer according to rates per kilometer
Vehicle mileage, which may not be higher than:
1) for a passenger car:
a) with engine displacement up to 900 cm3
- PLN 0.89,
b) with an engine displacement of more than 900 cm3
- PLN 1.15,
2) for a motorcycle - PLN 0.69,
3) for a moped - PLN 0.42.".


§ 2. Where an employee's statement on the use of a vehicle for business purposes was submitted and not processed before the date of entry into force of this Ordinance, the rates set forth in this Ordinance shall be used to determine the amount of the monthly lump sum when reimbursing the costs of using vehicles for business purposes.


§ 3. The regulation shall enter into force 14 days after the date of publication.

Link to the regulation

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