146:, work-related business activity generally requires an overnight stay. The IRS code does not specify a number of miles. However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay must genuinely be required and actually occurs, to justify payment of per diem allowance. The purpose of the per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is to alleviate the burden on taxpayers whose business or employment travel creates duplicated expenses.
73:
316:
the day of departure and arrival, if the employee does not spend the night at their home. For single-day trips employees receive €14 (was €12 until 31/12/2019) for the calendar day if the employee spends at least 8 hours away from their home or primary workplace. If the trip is outside of
Germany the amount varies by country (and in some cases city).
150:
also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt. The JTR also follows the 'expenses below $ 75 do not require a receipt' rule, established by the
Internal Revenue Service although local disbursing officers may question charges they feel may be false.
303:
amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and normally increased on an annual basis. Reimbursement of travel expenses must be claimed within six months of travel (beginning with the first day following
367:
A DSA is applicable for UNDP staff members on authorized official travel and for non-staff members when their travel is organized and paid by UNDP. For non-staff members it is on the basis of the standards established for staff members, except where otherwise expressly provided in the terms of their
315:
There are different rules for travel within the country and international trips. For domestic business trips spanning more than one day, employees receive €28 (was €24 until 31/12/2019) for every 24 hours that they are away from their home and primary workplace and €14 (was €12 until 31/12/2019) for
149:
The US military pays its members per diem in accordance with the Joint Travel
Regulations. According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration, PDTATAC, or DOS rate, while all other days of travel receive the full rate. The JTR
123:
which provides rates for a number of cities in the
Continental United States. For locations in the US outside the continental US, including Alaska, Hawaii and the US territories and possessions, per Diem rates are published by the Per Diem, Travel and Transportation Allowance Committee (also known
324:
Section 5(2)(a) of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered. However, where the
Commissioner is satisfied that the amounts so received “solely represent reimbursement” to
130:
is understood to include the additional expenses incurred living away from home—basically the need to have two residences. The GSA establishes per diem rates within the
Continental United States for hotels "based upon contractor-provided average daily rate (ADR) data of fire-safe properties in the
59:
with supporting receipts to document amounts spent while travelling on business. Instead, employers pay employees a standard daily rate without regard to actual expenditure. In some countries, the income tax code specifies a maximum daily allowance: although an employer may pay a higher rate, the
39:
payment can cover part or all of the expenses incurred. For example, it may include an accommodation allowance or it may only cover meals (with actual accommodation costs reimbursed separately or be prepaid). Travel, particularly by motor vehicles, is often reimbursed at a rate determined only by
177:. Minor pro and collegiate athletes also receive meal money for overnight trips, usually paid as a rate set by the league or university they are affiliated with. As athlete salaries have risen, per diems have occasionally become a contentious issue when negotiating CBAs: for instance, in 2016
278:
Russian tax regulations do not provide for any alternative to per diem method for reimbursing employee's meal cost and incidental expenses. Meal costs and other incidental expenses cannot be treated as deductible expenses because they are already covered by per diem allowances.
286:
The portion of per diem allowance in excess of 700 ₽ for travel in Russia and 2,500 ₽ for travel outside Russia is deemed employee's taxable income. The excess is treated as part of employee's taxable gross income and must be withheld from his/her earnings.
339:
The opinion shall be accompanied with factors that influence the per diem rate and justification for the rates used including: the cost of living in different geographical zones or localities within the country and overseas travel, where applicable.
282:
Meals may be treated as deductible expenses only if they qualify as hospitality expenses. Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip.
331:
Where per diem solely represents reimbursement, a person shall furnish supporting evidence to the
Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required.
197:
Per diem clauses may be used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience..
335:
However, the organisation can seek the
Commissioner's opinion regarding the admissibility of any per diem scales (or any other rates) prior to or after payment, in which case, the per diem amount shall not be taxable on the employee.
164:
Due to the large number of away games and associated travel days in
American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions. As of 2016, the
328:“Per diem” refers to payments in respect of subsistence, travelling, entertainment and other allowances made by an employer to his employee while the employee is on official duties outside his usual station of work.
587:
153:
The US Government also allows federal employees to purchase a home at the temporary duty location and claim the allowable expenses of: mortgage interest, property taxes and utility costs actually incurred.
250:) at a point of sale instead of printed invoices. Handwritten receipts usually contain the same information as receipts and invoices and are treated as sufficient evidence of expense.
32:
is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business.
632:
210:
for travel in Russia and 2500 ₽ for travel outside of Russia. If employees pay for a hotel in cash or with a payment card, then they must retain any billing invoices (
181:
slashed allowances from $ 100/day to $ 35/day, citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale.
161:
hours of service are eligible. As of
October 1, 2009, the per diem rate is $ 59 per day, and they may deduct 80% of this amount from their taxable income.
571:
364:, transport cost from place of lodging to the first place of official business, and vice versa, and other payments made for personal services rendered.
189:
For American railroads, per diem is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return.
377:
511:
499:
107:(HMRC). HMRC guidance does not use the term "per diem", but it is used by some organisations. HMRC allows scale rate expenses payments for
523:
633:
https://web.archive.org/web/20181102151135/http://www.kra.go.ke/index.php/customs-services/policy-unit-technical/taxation-of-per-diem
399:
HMRC: Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK
230:). The regulations governing the use of invoices by business entities allow certain taxpayers to produce handwritten receipts (
103:
Accommodation and subsistence (meals) payments paid as fixed daily amounts are described as "scale rate expenses payments" by
124:
as the Per Diem Committee or PDTATAC). For all foreign locations, per Diem rates are established by the Department of State.
558:
353:
157:
In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to
409:
41:
652:
603:
206:
Per diem in Russia is normally set up by companies but in accordance with the legislation cannot be lower than 700
166:
120:
299:
allowances are calculated in accordance with the provisions of the German Income Tax Act The Act sets out the
131:
local lodging industry"; this means that per diem varies depending on the location of the hotel—for instance,
173:
whose per-diem began at a base of $ 100/day in 2012–13 and is adjusted each year based on changes in the US
647:
111:
purposes for travel within the UK, and allows a dispensation for such payments for travel abroad.
240:
220:
104:
170:
84:
398:
527:
178:
55:) rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed
174:
8:
627:
420:
487:
628:
U.S. Department of Defense - Per Diem, Travel and Transportation Allowance Committee
622:
231:
211:
136:
304:
completion of your journey). Travel expenses cannot be claimed after this period.
547:
56:
453:
119:
U.S. companies and organizations use the per diem rate guide published by the
641:
410:
Warwick University, Human Resources - Payroll: Per Diem Rates (Countries A-C)
207:
132:
617:
464:
442:
431:
623:
IRS Publication 463 (2006), Travel, Entertainment, Gift, and Car Expenses
421:
HMRC: EIM05200 - Employment income: scale rate expenses payments: general
72:
169:
has the highest per-diem for players at $ 115 per day, followed by the
108:
361:
357:
158:
25:
343:
325:
the employee, the same shall not be chargeable to tax.
572:"Travel & Business Expenses in Russian Accounting"
245:
225:
569:
639:
378:United Kingdom parliamentary expenses scandal
394:
392:
443:"Frequently Asked Questions, Per Diem", GSA
356:total contribution towards such charges as
389:
307:
261:Generally a per diem allowance covers:
640:
570:Kuepper H., Sumin E. (27 April 2022).
563:
253:
344:United Nations Development Programme
67:
28:for "per day" or "for each day") or
42:business mileage reimbursement rate
13:
14:
664:
611:
432:"Per Diem Rates Overview", US GSA
63:
60:excess is subject to income tax.
40:distance travelled, e.g., the US
512:Joint Federal Travel Regulations
500:Joint Federal Travel Regulations
114:
71:
597:
581:
552:
548:Internal Revenue Code 274(n)(3)
541:
516:
504:
492:
348:A Daily Subsistence Allowance (
192:
121:General Services Administration
481:
469:
458:
447:
436:
425:
414:
403:
1:
618:GSA - Domestic Per Diem Rates
383:
16:Latin phrase used in business
184:
7:
371:
271:Laundry, dry cleaning etc.;
268:Fees and tips for services;
246:
226:
10:
669:
588:bundesfinanzministerium.de
290:
235:
215:
201:
319:
105:HM Revenue & Customs
653:Latin words and phrases
476:Commissioner v. Flowers
135:has a higher rate than
524:"usmilitary.about.com"
592:Einkommensteuergesetz
488:defensetravel.dod.mil
179:Major League Baseball
175:Consumer Price Index
498:Chap 4; section a;
465:GSA: Per Diem Rates
648:Wages and salaries
83:. You can help by
244:
224:
142:To qualify for a
101:
100:
660:
606:
601:
595:
585:
579:
578:
576:
567:
561:
556:
550:
545:
539:
538:
536:
535:
526:. Archived from
520:
514:
508:
502:
496:
490:
485:
479:
473:
467:
462:
456:
454:GSA per diem FAQ
451:
445:
440:
434:
429:
423:
418:
412:
407:
401:
396:
352:) comprises the
249:
239:
237:
229:
219:
217:
137:Gadsden, Alabama
96:
93:
75:
68:
668:
667:
663:
662:
661:
659:
658:
657:
638:
637:
614:
609:
602:
598:
586:
582:
574:
568:
564:
557:
553:
546:
542:
533:
531:
522:
521:
517:
509:
505:
497:
493:
486:
482:
474:
470:
463:
459:
452:
448:
441:
437:
430:
426:
419:
415:
408:
404:
397:
390:
386:
374:
346:
322:
313:
293:
259:
204:
195:
187:
117:
97:
91:
88:
81:needs expansion
66:
30:daily allowance
17:
12:
11:
5:
666:
656:
655:
650:
636:
635:
630:
625:
620:
613:
612:External links
610:
608:
607:
596:
580:
562:
551:
540:
515:
503:
491:
480:
468:
457:
446:
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424:
413:
402:
387:
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373:
370:
345:
342:
321:
318:
312:
306:
292:
289:
276:
275:
272:
269:
266:
258:
252:
203:
200:
194:
191:
186:
183:
116:
113:
99:
98:
78:
76:
65:
64:United Kingdom
62:
57:expense report
15:
9:
6:
4:
3:
2:
665:
654:
651:
649:
646:
645:
643:
634:
631:
629:
626:
624:
621:
619:
616:
615:
605:
600:
593:
589:
584:
573:
566:
560:
555:
549:
544:
530:on 2012-02-29
529:
525:
519:
513:
507:
501:
495:
489:
484:
477:
472:
466:
461:
455:
450:
444:
439:
433:
428:
422:
417:
411:
406:
400:
395:
393:
388:
379:
376:
375:
369:
365:
363:
359:
355:
351:
341:
337:
333:
329:
326:
317:
310:
305:
302:
298:
288:
284:
280:
274:Room service.
273:
270:
267:
265:Cost of meal;
264:
263:
262:
256:
251:
248:
242:
233:
228:
227:kassovy check
222:
213:
209:
199:
190:
182:
180:
176:
172:
168:
162:
160:
155:
151:
147:
145:
140:
138:
134:
133:New York City
129:
125:
122:
115:United States
112:
110:
106:
95:
86:
82:
79:This section
77:
74:
70:
69:
61:
58:
54:
50:
45:
43:
38:
33:
31:
27:
23:
22:
599:
591:
583:
565:
554:
543:
532:. Retrieved
528:the original
518:
506:
494:
483:
478:, 326 US 465
475:
471:
460:
449:
438:
427:
416:
405:
366:
349:
347:
338:
334:
330:
327:
323:
314:
308:
300:
296:
295:In Germany,
294:
285:
281:
277:
260:
254:
216:кассовый чек
205:
196:
193:Contract law
188:
163:
156:
152:
148:
143:
141:
127:
126:
118:
102:
89:
85:adding to it
80:
52:
48:
46:
36:
34:
29:
20:
19:
18:
642:Categories
534:2009-03-24
384:References
368:contract.
362:gratuities
247:kvitantsia
109:income tax
360:, meals,
311:allowance
257:allowance
241:romanized
236:квитанция
221:romanized
185:Railroads
92:July 2014
604:undp.org
559:espn.com
372:See also
309:Per diem
301:per diem
297:per diem
255:Per diem
144:per diem
128:Per diem
53:per mile
49:per diem
37:per diem
21:Per diem
510:Chap 4
358:lodging
291:Germany
243::
232:Russian
223::
212:Russian
354:UNDP's
202:Russia
47:Fixed
575:(PDF)
320:Kenya
159:USDOT
51:(and
26:Latin
350:DSA
171:NHL
167:NBA
87:.
644::
590:,
391:^
238:,
234::
218:,
214::
139:.
44:.
35:A
594:.
577:.
537:.
208:₽
94:)
90:(
24:(
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