The Mobility Package, a set of regulations introduced by the European Parliament in July 2020, has brought significant changes to the transportation industry. These changes affect drivers’ driving time, rest periods, and the method of delegating drivers, among other things. This article aims to provide a comprehensive understanding of these changes and their implications.
What is the Mobility Package?
The Mobility Package is a set of arrangements that were announced by the European Parliament in July 2020. The regulations came into force twenty days after its announcement, i.e., on August 20, 2020. These regulations introduce changes to various aspects of the transportation industry, including drivers’ driving time and rest periods, the method of delegating drivers, fair competition, and tachographs.
Key Components of the Mobility Package
One of the key requirements of the Mobility Package is that data for drivers’ remuneration must be obtained from the tachograph, a device that records working time. The Mobility Package also regulates the settlement of international drivers’ wages under specific conditions.
The driver’s remuneration should include the following components:
- Base salary
- On-call lump sum
- Lump sum overtime
- Lump sum night hours
- Flat-rate work abroad
- Possible compensation of lump sums for overtime, night hours, and on-call duties
- Possible subsidies to foreign wages (if the driver performs cross-trade and cabotage operations)
- Bonuses, prizes
Understanding ZUS (social insurance) Contributions
The maximum value of the insurance remuneration base is the forecasted average remuneration in the national economy for a given calendar year. Settlement of remuneration should begin with determining the total amount of income (Poland and abroad). After determining the amount of income, it needs to be verified whether it is higher, lower, or the same as the forecast average salary. In 2024, it is PLN 7,824.
Income Tax Implications
The part of the income corresponding to 30% of the amount specified in the regulations on business trips for each day of stay abroad is free from income tax. You should therefore calculate the value of the allowance for each day of your stay abroad. Calculate 30% of this value and reduce the employee’s income by this amount, then calculate the tax precisely.
Conclusion
The basis for calculating remuneration for drivers is the Tachograph report showing working time. International drivers are entitled to two reliefs if they meet the appropriate conditions: income tax relief and social security contribution relief.
