The rising cost of fuel and public transport is simply a regular headache for millions of Poles commuters. Smaller towns and villages are peculiarly affected, who frequently gotta travel tens of miles. fewer people, however, know that Polish law provides for peculiar financial support, which can importantly relieve the home budget. Talk about increased gross costs, colloquially referred to as the ‘access bonus’. This is not a fresh benefit, but a permanent taxation mechanism, which can be utilized by any worker who meets simple conditions in 2025. Money virtually lies on the table, and the deficiency of cognition causes thousands of people to lose their chances of extra each year up to PLN 4500 per year. It is time to change and to consciously scope for what is rightfully ours.
What is the "access bonus" and who precisely is entitled?
Contrary to the common name, the "access bonus" is not a direct transfer from the government to the account. This is simply a taxation credit that allows for lowering the taxation base, which in practice translates into higher net monthly salary or more yearly taxation refund. This mechanics is based on the alleged increased gross costs and is dedicated to those who bear real expenses to scope their place of employment.
The key condition to be met is very simple: the place of permanent or temporary residence of the individual must be in a place another than his establishment. Importantly, the actual place of residence is important, not the address of the check-in. So if you rent an flat in a country under the city and you work in the city, you are relieved even if you are registered elsewhere.
However, there are 2 crucial exemptions. No relief may be granted if the employee:
- He receives from his employer the alleged separation allowance.
- The employer full reimburses him for the costs of travelling to work (e.g. in the form of a "kilometre" or a ticket refund), and these refunds are exempt from income tax.
It is worth noting that the form of transport does not matter. Whether you drive your own car, public transport or carpooling – if you meet the geographic condition, you are entitled to a relief.
How much precisely can you gain? circumstantial amounts in 2025
The amount of relief is fixed and in advance specified in the regulations. This does not depend on the actual costs incurred, which makes the procedure much simpler. In 2025 these amounts are presented as follows:
- 300 PLN per month – for employment on the basis of 1 employment relationship.
- PLN 3600 per year – if the individual has been employed throughout the year in 1 place.
- Up to PLN 4,500 per year – if the individual is employed simultaneously in respective places (on respective employment contracts) and commutes to each of them from another locality.
How does that translate into real money in a wallet? The increased costs reduce the income on which the taxation is charged. For the settlement individual at the first taxation threshold (rate 12%), yearly savings may be even PLN 432 (12% of PLN 3600) or 540 zł (12% of PLN 4500). It's money that, alternatively of going to the taxation office, will stay in our pocket.
How do you benefit from relief? Step by step to a larger payout
Using the travel allowance is much simpler than it might seem. There are 2 basic paths to be used, depending on preferences.
1. During the year, a higher wage per month: It's the most convenient option. Just submit a message to your employer (in the staff or pay department) PIT-2. The applicable part of the form shall indicate the option to usage the increased cost of obtaining income. From that point on, the employer will take into account PLN 300 each period in the calculation of the advance into tax, which will be straight translated into higher amount ‘on hand’ in monthly salary.
2. After the end of the year, a one-time return: If for any reason you haven't made a message to your employer, nothing lost. The relief can be easy included in the yearly taxation return PIT-37 or PIT-36. It is adequate to enter in the applicable gross cost box the appropriate increased amount (e.g. PLN 3600 for the full year). This will consequence in a taxation overpayment or a simplification of any underpayment, and the taxation office will return the difference to the bank account indicated.
Traps and most common mistakes. What to be careful not to lose?
Although the procedure is simple, it is worth paying attention to a fewer issues to avoid problems during possible taxation checks. The most crucial regulation is acting in accordance with the facts. The residence message must be true.
The taxation office has the right to verify whether we actually bear the cost of transport. Although there is no work to collect regular tickets or fuel invoices, officials may ask to present them in case of doubt. So it is worth to have e.g. a individual periodic ticket, registration card or even statements of people with whom we commute. Remember, the burden of proving the right to relief lies with the taxpayer.
Another mistake is trying to combine this relief with another benefits. As mentioned, if the employer full reimburses travel costs or pays the separation allowance, the increased costs may no longer be applied. It's crucial to avoid the charge of baseless taxation evasion. Check your contract and remuneration rules carefully to make certain that you are not making a mistake and full legally take advantage of the chance of real savings.
Continued here:
The government will pay for the commute to work. Up to PLN 4,500 a year is waiting for the villagers
