Regulation Of The Minister Of Infrastructure Of 25 March 2002 On The Conditions For Drawing Up, And How To Make Reimbursement Of The Costs Of Use For Business Cars, Motorcycles And Mopeds Which Are Not Owned By The Employer

Original Language Title: ROZPORZĄDZENIE MINISTRA INFRASTRUKTURY z dnia 25 marca 2002 r. w sprawie warunków ustalania oraz sposobu dokonywania zwrotu kosztów używania do celów służbowych samochodów osobowych, motocykli i motorowerów niebędących własnością pracodawcy

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On the basis of article. 34A paragraph. 2 of the Act of 6 September 2001 on road transport (OJ No 125, item 1371 and 2002 No. 25, item 253) are managed as follows: § 1. 1. Reimbursement of use by the employee for work to the local drives of cars, motorcycles and mopeds which are not the property of the employer, hereinafter referred to as "vehicles for business purposes", followed by the civil law, on the basis of a contract concluded between employers and workers, to use the vehicle for business purposes, under the conditions laid down in the regulation.

2. The reimbursement of the employee's use of the vehicle for business purposes outside the town, in which the Head Office of the employer, or in addition to a fixed place of work of the employee, lay down rules on detailed rules for determining and claims rights to an employee in respect of a business trip within the country.

§ 2. The costs of using vehicles for business purposes cover the employer according to the rates for 1 kilometre vehicle mileage, which can not be higher than 1) for passenger car: a) having a cylinder capacity of the engine to the 900 CC-0.5214, b) with a cylinder capacity above 900 cm3-0.8358, 2) for bike-$ 0.2302, 3) for moped-$ 0.1382.

§ 3. 1. Monthly limit kilometres ' drive local, taking into account paragraph 3. 2-4, sets out the employer.

2. The Limit referred to in paragraph 1. 1, depending on the number of inhabitants in the county or city in which the employee is employed, shall not exceed, subject to paragraph 2. 3 and 4:1) 300 km – to 100 thousand. inhabitants, 2) 500 km-more than 100 thousand. to 500 thousand. inhabitants, 3) 700 km-more than 500 thousand. inhabitants.

3. [1] the Limit referred to in paragraph 1. 1, for vehicles for business purposes in the forest service and in the service of the national parks may be increased, but it may not exceed 1500 km.

4. Limit referred to in paragraph 1. 1, for vehicles for business purposes in emergency services and other relevant institutions in an emergency situation, natural disaster, or remove its effects, or effects of an environmental disaster, may be increased, but it may not exceed 3 000 km.

§ 4. 1. Reimbursement of use vehicles for business purposes in the form of a monthly lump sum calculated as the product of the rates for the 1 mile course, referred to in § 2, and monthly mileage limit kilometres ' drive local referred to in § 3, after the employee a written statement about the use by him of the vehicle for business purposes in a given month. This statement should include data on the vehicle (engine size, brand, registration number) and specify the number of days of absence in the workplace in a given month due to illness, vacation, a business trip or other absences, as well as the number of days on which the employee does not have a vehicle for business purposes.

2. the amount of the fixed lump sum referred to in paragraph 1. 1, reduces by one-twentieth of a second for each working day the employee absence at work due to illness, vacation, a business trip lasting at least 8 hours or other absences and for every working day, in which the employee does not have a vehicle for business purposes.

§ 5. The provisions of the regulation shall apply to the use for business cars, motorcycles and mopeds from 1 January 2002.

§ 6. [2] Regulation shall enter into force on the date of the notice.

[1] § 3. 3 in the version established by section 1 of the regulation of the Minister of infrastructure of March 14, 2011, the amending Regulation on the conditions for drawing up, and how to make reimbursement of the costs of use for business cars, motorcycles and mopeds which are not the property of their employer (OJ # 61, item. 308). the change entered into force on 6 April 2011.

[2] Regulation shall enter into force on 26 March 2002.