Nowadays, employees more and more often undertake various types of business trips as part of their professional duties. A special category of such employees are the so-called mobile workers, i.e. workers moving within a strictly defined geographical territory. The purpose of the following study is to discuss the principles of reimbursement of accommodation costs incurred during business travel to mobile workers. The authors question the latest legislative changes to the principles of reimbursement of drivers' accommodation costs and the insufficient regulation of the principles of reimbursement of accommodation costs for other mobile workers and suggest intervention of legislator in that regard.