How to Settle Payments Made by Tour Leaders on Tourist Trips?
Updated: Oct 31, 2025
Payments made by tour leaders are a daily routine in the travel industry. How can they be organized safely, transparently, and in compliance with regulations? We compare the most commonly used methods.
1. Settlement after the trip
A still popular model assumes the tour leader pays from their own funds, and the company reimburses the costs after the return. While this may seem simple, it generates high costs.If expenses are reimbursed as part of a contract payment (e.g. contract of mandate), the company loses over 65% additionally on taxes and social security contributions.
For example, a 2000 PLN reimbursement results in a real cost of about 3350 PLN – due to contributions and lack of VAT deduction (when the tour leader doesn't collect invoices). The process is time-consuming and does not provide real-time expense control.
2. Handing over cash to the tour leader
Paying out cash before departure is a simple but risky solution:
Difficult to explain and settle with accounting
No real-time insight into expenses
Risk of funds being lost
Additional costs due to currency conversion
3. Plastic payment cards from banks
Some travel agencies choose to issue named payment cards to tour leaders through traditional banks. While this avoids the use of cash, it comes with significant limitations:
Cards are named – each requires full personal data and often showing ID
In many cases, a visit to the bank branch is necessary, making the process slower
No automatic integration with accounting systems
Limited support for multiple currencies and a restricted number of cards issued by banks
4. Virtual payment cards (e.g. Sparados)
A modern and increasingly popular solution is to use virtual payment cards created for specific trips:
Issued in seconds – immediately available on the tour leader’s phone
Secure – assigned to a specific person and trip
Payments in any currency with set limits and expiry dates
Receipts and invoices go directly into the system - automated accounting
With this solution, companies gain full control, reduce costs, and accelerate financial reconciliation.
Summary – which solution suits whom?
Method | Advantages | Disadvantages |
Settlement after return | Simple organization | High tax/social security costs, no invoices |
Cash | Flexibility | Settlement issues, currency exchange problems |
Bank-issued plastic cards | Safer than cash | Limited availability, poor real-time control |
Virtual cards (e.g. Sparados) | Full control, automation | Paid service |
Additional questions and answer
How to avoid social security and tax costs when reimbursing a tour leader’s expenses?
Reimbursing tour leader expenses via payroll (e.g. contract of mandate) generates additional company costs – social security contributions, income tax, and no VAT deduction if invoices are not collected. To avoid these burdens, it's worth using solutions that allow direct expense financing, like named payment cards or virtual cards tied to a specific trip. This way, the company only pays for actual costs, gains full expense control, and avoids tax burdens.
What are the safest payment methods for tour leaders?
The safest methods enable real-time expense control and minimize the risk of misuse. In practice, the following are commonly used:
Named payment cards issued by banks – while secure, they require formalities and lack flexibility.
Virtual payment cards – created for a specific trip, assigned to the tour leader, and with spending limits. They can be easily blocked, and all transactions are visible in real-time, simplifying accounting and securing company finances.
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