{"id":49543,"date":"2017-06-23T14:19:42","date_gmt":"2017-06-23T12:19:42","guid":{"rendered":"http:\/\/www.umownie.pl\/blog\/?p=2038"},"modified":"2024-12-30T14:05:00","modified_gmt":"2024-12-30T13:05:00","slug":"ryczalt-za-nocleg","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/ryczalt-za-nocleg\/","title":{"rendered":"Ile wynosz\u0105 stawki rycza\u0142tu za nocleg zagranic\u0105? Lista kraj\u00f3w z limitami kwot noclegu i diety"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Komu przys\u0142uguje rycza\u0142t za nocleg? Czy mo\u017ce go rozliczy\u0107 przedsi\u0119biorca odbywaj\u0105cy podr\u00f3\u017c s\u0142u\u017cbow\u0105? W jakiej sytuacji si\u0119 nale\u017cy? Jaka jest wysoko\u015b\u0107 rycza\u0142tu za nocleg?<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<h2 style=\"text-align: justify;\">Podr\u00f3\u017c s\u0142u\u017cbowa<\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Na wst\u0119pie warto zaznaczy\u0107, \u017ce rycza\u0142t za nocleg nieodzownie \u0142\u0105czy si\u0119 z delegacj\u0105, inaczej nazywan\u0105 <strong>podr\u00f3\u017c\u0105 s\u0142u\u017cbow\u0105<\/strong>. Ustawodawca w art.&nbsp;77(5) \u00a7 1. ustawy z dnia 26.06.1974 r. kodeks pracy okre\u015bli\u0142, \u017ce pracownikowi wykonuj\u0105cemu na polecenie pracodawcy zadanie s\u0142u\u017cbowe poza miejscowo\u015bci\u0105, w kt\u00f3rej znajduje si\u0119 siedziba pracodawcy, lub poza sta\u0142ym miejscem pracy przys\u0142uguj\u0105 <strong>nale\u017cno\u015bci na pokrycie koszt\u00f3w zwi\u0105zanych z podr\u00f3\u017c\u0105 s\u0142u\u017cbow\u0105<\/strong>. Jak wskazano w \u00a7 2. wysoko\u015b\u0107 oraz warunki otrzymania tego\u017c wynagrodzenia s\u0105 okre\u015blane w drodze <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/isap.sejm.gov.pl\/DetailsServlet?id=WDU20130000167\" target=\"_blank\" rel=\"noopener\">rozporz\u0105dzenia<\/a><\/span>.<\/span><\/p>\n<p style=\"text-align: justify;\">M\u00f3wi\u0105c o nale\u017cno\u015bciach na pokrycie koszt\u00f3w zwi\u0105zanych z podr\u00f3\u017c\u0105 nale\u017cy mie\u0107 na uwadze :<\/p>\n<ol>\n \t<li style=\"text-align: justify;\">diety,<\/li>\n \t<li style=\"text-align: justify;\">zwrot koszt\u00f3w:\n<ul>\n \t<li style=\"text-align: justify;\">przejazd\u00f3w,<\/li>\n \t<li style=\"text-align: justify;\">dojazd\u00f3w \u015brodkami komunikacji miejscowej,<\/li>\n \t<li style=\"text-align: justify;\"><strong>nocleg\u00f3w<\/strong>,<\/li>\n \t<li style=\"text-align: justify;\">innych niezb\u0119dnych udokumentowanych wydatk\u00f3w, okre\u015blonych lub uznanych przez pracodawc\u0119 odpowiednio do uzasadnionych potrzeb.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Wy\u017cej opisane informacje odnosz\u0105 si\u0119 do pracownik\u00f3w, natomiast niekt\u00f3re z nich maj\u0105&nbsp;zastosowanie tak\u017ce do innych os\u00f3b na przyk\u0142ad prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105, lub wykonuj\u0105cych zlecenie (je\u015bli odpowiedni zapis jest w umowie).&nbsp;Tak\u0105 nale\u017cno\u015bci\u0105, kt\u00f3ra jest dost\u0119pna dla wszystkich s\u0105 diety.<\/span><\/p>\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/06\/Ryczalt-za-nocleg-1.jpg\"><img decoding=\"async\" loading=\"lazy\"   class=\"aligncenter size-full wp-image-14542\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2017\/06\/Ryczalt-za-nocleg-1.jpg\" alt=\"Rycza\u0142t za nocleg\" width=\"1280\" height=\"720\"><\/a>\n<h2 style=\"text-align: justify;\">Rycza\u0142t za nocleg<\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">W&nbsp;&nbsp;\u00a7 8. rozporz\u0105dzenia wskazano, \u017ce za <strong>nocleg podczas<\/strong> <strong>podr\u00f3\u017cy krajowej<\/strong> w&nbsp;obiekcie \u015bwiadcz\u0105cym us\u0142ugi hotelarskie pracownikowi przys\u0142uguje zwrot koszt\u00f3w w&nbsp;wysoko\u015bci stwierdzonej rachunkiem, jednak nie wy\u017cszej za jedn\u0105 dob\u0119 hotelow\u0105 ni\u017c dwudziestokrotno\u015b\u0107 stawki diety chyba, \u017ce pracodawca wyrazi na to zgod\u0119.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Pracownikowi<\/strong>, kt\u00f3remu nie zapewniono bezp\u0142atnego noclegu i&nbsp;kt\u00f3ry nie przed\u0142o\u017cy\u0142 rachunku za nocleg, przys\u0142uguje rycza\u0142t za ka\u017cdy nocleg w&nbsp;wysoko\u015bci 150% diety, czyli obecnie 150% z 30 z\u0142 = 45 z\u0142.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Rycza\u0142t za nocleg przys\u0142uguje, je\u017celi nocleg trwa co najmniej 6 godzin pomi\u0119dzy godzinami 21 i&nbsp;7. Ponadto zwrot koszt\u00f3w noclegu lub rycza\u0142t za nocleg nie przys\u0142uguje za czas przejazdu, a tak\u017ce je\u017celi pracodawca uzna, \u017ce pracownik ma mo\u017cliwo\u015b\u0107 codziennego powrotu do miejscowo\u015bci sta\u0142ego lub czasowego pobytu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Natomiast&nbsp;\u00a7 16. rozporz\u0105dzenia Ministra Pracy i&nbsp;Polityki Spo\u0142ecznej z&nbsp;dnia 29.01.2013 r. w&nbsp;sprawie nale\u017cno\u015bci przys\u0142uguj\u0105cych pracownikowi zatrudnionemu w&nbsp;pa\u0144stwowej lub samorz\u0105dowej jednostce sfery bud\u017cetowej z&nbsp;tytu\u0142u podr\u00f3\u017cy s\u0142u\u017cbowej wskazano, \u017ce za <strong>nocleg podczas podr\u00f3\u017cy zagranicznej<\/strong> pracownikowi przys\u0142uguje zwrot koszt\u00f3w w&nbsp;wysoko\u015bci stwierdzonej rachunkiem, w&nbsp;granicach limitu okre\u015blonego w&nbsp;poszczeg\u00f3lnych pa\u0144stwach w&nbsp;za\u0142\u0105czniku do rozporz\u0105dzenia (lub wi\u0119kszej, je\u015bli pracodawca wyrazi na to zgod\u0119).&nbsp;W&nbsp;razie nieprzed\u0142o\u017cenia rachunku za nocleg, pracownikowi przys\u0142uguje rycza\u0142t w&nbsp;wysoko\u015bci 25% kwoty limitu. Rycza\u0142t ten nie przys\u0142uguje za czas przejazdu.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Co wi\u0119cej zwrot koszt\u00f3w lub rycza\u0142t za nocleg nie ma zastosowanie, gdy&nbsp;pracodawca lub strona zagraniczna zapewniaj\u0105 pracownikowi bezp\u0142atny nocleg.<\/span><\/strong><\/p>\n<table border=\"1\" width=\"610\" cellspacing=\"0\" cellpadding=\"4\" align=\"center\">\n<tbody>\n<tr>\n<td align=\"center\" valign=\"top\"><strong><span style=\"color: #000000;\">Lp.<\/span><\/strong><\/td>\n<td align=\"center\"><strong><span style=\"color: #000000;\">Pa\u0144stwo<\/span><\/strong><\/td>\n<td align=\"center\" valign=\"top\"><strong><span style=\"color: #000000;\">Waluta<\/span><\/strong><\/td>\n<td align=\"center\" valign=\"top\"><strong><span style=\"color: #000000;\">Kwota diety<\/span><\/strong><\/td>\n<td align=\"center\" valign=\"top\"><strong><span style=\"color: #000000;\">Kwota limitu na nocleg<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">1<\/span><\/td>\n<td align=\"center\"><span style=\"color: #000000;\">2<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">3<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">4<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">1<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Afganistan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">47<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">2<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Albania<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">3<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Algieria<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">4<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Andora<\/span><\/td>\n<td colspan=\"3\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">jak w&nbsp;Hiszpanii<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">5<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Angola<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">61<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">180<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">6<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Arabia Saudyjska<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">45<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">180<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">7<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Argentyna<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">8<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Armenia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">42<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">145<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">9<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Australia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">AUD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">88<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">250<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">10<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Austria<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">52<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">11<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Azerbejd\u017can<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">12<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Bangladesz<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">13<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Belgia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">14<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Bia\u0142oru\u015b<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">42<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">15<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Bo\u015bnia i&nbsp;Hercegowina<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">16<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Brazylia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">17<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Bu\u0142garia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">40<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">18<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Chile<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">60<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">19<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Chiny<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">55<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">170<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">20<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Chorwacja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">42<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">125<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">21<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Cypr<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">22<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Czechy<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">23<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Dania<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">DKK<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">406<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">1.300<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">24<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Egipt<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">55<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">25<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Ekwador<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">44<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">110<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">26<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Estonia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">27<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Etiopia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">55<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">300<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">28<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Finlandia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">29<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Francja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">180<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">30<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Grecja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">31<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Gruzja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">32<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Hiszpania<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">33<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Indie<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">38<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">190<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">34<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Indonezja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">110<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">35<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Irak<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">60<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">36<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Iran<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">95<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">37<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Irlandia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">52<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">38<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Islandia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">56<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">39<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Izrael<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">40<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Japonia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">JPY<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">7.532<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">22.000<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Jemen<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">42<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Jordania<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">40<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">95<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kambod\u017ca<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">45<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">44<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kanada<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">CAD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">71<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">190<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">45<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Katar<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">46<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kazachstan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">47<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kenia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kirgistan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">49<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kolumbia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">49<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kongo, <\/span>\n<span style=\"color: #000000;\">Demokratyczna Republika Konga<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">66<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">220<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">51<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Korea Po\u0142udniowa<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">46<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">170<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">52<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Korea\u0144ska Republika Ludowo-Demokratyczna<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">170<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">53<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kostaryka<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">54<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kuba<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">42<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">110<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">55<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Kuwejt<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">39<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">56<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Laos<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">54<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">57<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Liban<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">57<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">58<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Libia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">52<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">59<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Liechtenstein<\/span><\/td>\n<td colspan=\"3\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">jak w&nbsp;Szwajcarii<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">60<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Litwa<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">39<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">61<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Luksemburg<\/span><\/td>\n<td colspan=\"3\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">jak w&nbsp;Belgii<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">62<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">\u0141otwa<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">57<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">132<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">63<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Macedonia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">39<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">125<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">64<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Malezja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">65<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Malta<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">180<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">66<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Maroko<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">67<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Meksyk<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">53<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">68<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Mo\u0142dowa<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">85<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">69<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Monako<\/span><\/td>\n<td colspan=\"3\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">jak we Francji<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">70<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Mongolia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">45<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">71<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Niderlandy<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">72<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Niemcy<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">49<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">73<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Nigeria<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">46<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">240<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">74<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Norwegia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">NOK<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">451<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">1.500<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">75<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Nowa Zelandia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">58<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">180<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">76<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Oman<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">40<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">240<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">77<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Pakistan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">38<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">78<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Palesty\u0144ska W\u0142adza Narodowa<\/span><\/td>\n<td colspan=\"3\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">jak w&nbsp;Izraelu<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">79<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Panama<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">52<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">80<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Peru<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">81<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Portugalia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">49<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">82<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Republika Po\u0142udniowej Afryki<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">52<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">275<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">83<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Rosja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">84<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Rumunia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">38<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">85<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">San Marino<\/span><\/td>\n<td colspan=\"3\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">jak we W\u0142oszech<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">86<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Senegal<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">44<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">87<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Republika Serbii <\/span>\n<span style=\"color: #000000;\">i Republika Czarnog\u00f3ry<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">40<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">88<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Singapur<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">56<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">230<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">89<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">S\u0142owacja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">43<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">120<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">90<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">S\u0142owenia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">91<\/span><\/td>\n<td rowspan=\"2\" valign=\"top\"><span style=\"color: #000000;\">Stany Zjednoczone Ameryki (USA), w&nbsp;tym:<\/span>\n<span style=\"color: #000000;\">&#8211; Nowy Jork <\/span>\n<span style=\"color: #000000;\">&#8211; Waszyngton<\/span><\/td>\n<td rowspan=\"2\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td rowspan=\"2\" align=\"center\" valign=\"top\"><span style=\"color: #000000;\">59<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"bottom\"><span style=\"color: #000000;\">350 <\/span>\n<span style=\"color: #000000;\">300<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">92<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Syria<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">93<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Szwajcaria<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">CHF<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">88<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">94<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Szwecja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">SEK<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">459<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">1.800<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">95<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Tad\u017cykistan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">96<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Tajlandia<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">42<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">110<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">97<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Tanzania<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">53<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">98<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Tunezja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">37<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">99<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Turcja<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">53<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">173<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Turkmenistan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">47<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">90<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">101<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Ukraina<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">180<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">102<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Urugwaj<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">50<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">80<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">103<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Uzbekistan<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">104<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Wenezuela<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">60<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">220<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">105<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">W\u0119gry<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">44<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">130<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">106<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Wielka Brytania<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">GBP<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">35<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">107<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Wietnam<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">USD<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">53<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">160<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">108<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">W\u0142ochy<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">48<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">174<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">109<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Wybrze\u017ce Ko\u015bci S\u0142oniowej<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">33<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">100<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">110<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Zimbabwe<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">39<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">90<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">111<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Zjednoczone Emiraty Arabskie<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">39<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">200<\/span><\/td>\n<\/tr>\n<tr>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">112<\/span><\/td>\n<td valign=\"top\"><span style=\"color: #000000;\">Pa\u0144stwa inne ni\u017c wymienione w&nbsp;lp.1-111<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">EUR<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">41<\/span><\/td>\n<td align=\"center\" valign=\"top\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Przy podr\u00f3\u017cach do:<\/span><\/p>\n<ul>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Gibraltaru dieta i&nbsp;kwota limitu na nocleg wynosi jak w Wielkiej Brytanii,<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Hongkongu dieta wynosi 55 USD, a kwota limitu na nocleg 250 USD,<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Tajwanu dieta wynosi 40 EUR, a kwota limitu na nocleg 142 EUR.<\/span><\/li>\n<\/ul>\n<h2>Przedsi\u0119biorca, a rycza\u0142t za nocleg<\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Z powy\u017cszych informacji jasno wynika, \u017ce rycza\u0142t za nocleg w okre\u015blonych warunkach przys\u0142uguje pracownikowi, natomiast w \u017cadnym przypadku nie jest to przywilej, czy prawo przedsi\u0119biorcy. Osoby prowadz\u0105ce dzia\u0142alno\u015b\u0107 gospodarcz\u0105 udaj\u0105ce si\u0119 w podr\u00f3\u017c s\u0142u\u017cbow\u0105, mog\u0105 rozliczy\u0107 nocleg w kosztach dzia\u0142alno\u015bci jedynie nie podstawie faktury lub rachunku.&nbsp;<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Komu przys\u0142uguje rycza\u0142t za nocleg? Czy mo\u017ce go rozliczy\u0107 przedsi\u0119biorca odbywaj\u0105cy podr\u00f3\u017c s\u0142u\u017cbow\u0105? W jakiej sytuacji si\u0119 nale\u017cy? Jaka jest wysoko\u015b\u0107 rycza\u0142tu za&hellip;<\/p>\n","protected":false},"author":53,"featured_media":14542,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49543","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rycza\u0142t za nocleg w delegacji zagranicznej - komu przys\u0142uguje i ile wynosi?<\/title>\n<meta name=\"description\" content=\"Komu przys\u0142uguje rycza\u0142t za nocleg? W jakiej sytuacji przys\u0142uguje rycza\u0142t za nocleg? 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