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Per diem

Per diem, a Latin phrase translating to "per day," refers to a fixed daily allowance provided to individuals, typically employees or officials, to cover expenses such as lodging, meals, and incidental costs incurred while traveling for business or official duties.^[1] This reimbursement method simplifies expense management by eliminating the need for detailed receipts, as long as the allowance does not exceed established federal rates.^[2] In the United States, the General Services Administration (GSA) sets per diem rates for federal employees traveling within the continental U.S., with a standard rate applying to most areas and higher rates for approximately 300 non-standard areas like major cities.^[3] These rates are updated annually and cover lodging separately from meals and incidentals, which are combined into a meals and incidental expenses (M&IE) allowance.^[4] For private sector employers, per diem allowances follow similar principles but must align with Internal Revenue Service (IRS) guidelines to remain non-taxable; payments up to the federal rate are generally excluded from an employee's gross income if the employee provides adequate substantiation of the business purpose.^[5] The IRS publishes annual per diem rate tables, derived from GSA data, allowing businesses to use these for tax purposes without treating excess amounts as wages.^[6] Outside of travel, the term per diem also describes compensation structures for temporary or on-call workers, such as per diem nurses or substitutes, who are paid a daily rate rather than an hourly wage or salary, often without benefits like health insurance.^[7] This usage emphasizes flexibility for employers in industries like healthcare and education, though such workers may still qualify for certain labor protections under the Fair Labor Standards Act (FLSA) regarding minimum wage and overtime, depending on hours worked. Per diem systems promote administrative efficiency and fairness in reimbursing travel costs, with rates varying by location to account for regional differences in living expenses—for instance, as of FY 2025, the standard CONUS lodging rate is $110 per night, while M&IE is $68 daily.^[3] Internationally, similar allowances exist, such as those set by the U.S. Department of State for foreign travel, ensuring employees are not out-of-pocket for necessary expenditures.^[8] Overall, per diem remains a cornerstone of travel policy in both public and private sectors, balancing cost control with employee support.

Etymology and Definition

Etymology

The term "per diem" originates from Latin, where "per" means "through" or "by," derived from the Proto-Indo-European root *per- (1) meaning "forward," and "diem" is the accusative singular of "dies," meaning "day," from the Proto-Indo-European root *dyeu- "to shine."^[9] Literally translating to "by the day" or "per day," the phrase entered English in the early 16th century as an adverb denoting daily occurrences or payments, with the first recorded uses appearing around the 1510s in legal and financial contexts.^[9] In medieval European accounting records, "per diem" was commonly employed in Latin to denote daily stipends or wages, such as payments to soldiers during military campaigns in the 14th century, where rates like 6d. per diem were documented for carpenters and other support roles in English royal accounts.^[10] Similar usage extended to clergy, with per diem rates assigned to clerical diplomats and church officials from the late 14th to 15th centuries, reflecting fixed daily compensation for services or travel in ecclesiastical administration.^[11] By the 16th century, the term had been adopted into English legal texts, appearing in records from the Elizabethan era, such as 1587 and 1595 documents concerning judicial and administrative payments.^[12] The concept evolved from these literal daily wages during the Renaissance period, where it signified variable day labor in European financial practices, to a more standardized fixed allowance by the 19th century, often applied as a set reimbursement rather than exact expense tracking.^[9] This shift is evident in early 19th-century British colonial administration, with documented uses for travel reimbursements, such as per diem allowances for constables and officials in territories like British Columbia in 1868 and Tasmania in 1863.^[13]^[14]

Core Definition

Per diem refers to a fixed daily allowance provided to individuals, such as employees or contractors, to cover living or incidental expenses incurred during temporary assignments away from their regular place of work or residence, typically without the need for submitting receipts to simplify the reimbursement process.^[15] This approach streamlines administrative burdens by offering a predetermined amount rather than itemized reimbursements for actual costs.^[16] Variations of per diem include full per diem, which encompasses all major expenses such as lodging, meals, and incidental costs, and partial per diem, which may cover only specific categories like meals and incidentals while excluding lodging.^[17] An alternative to per diem is the actual expense method, where individuals submit detailed receipts for reimbursement of verified costs rather than receiving a fixed rate.^[16] These options allow flexibility based on the nature of the assignment and organizational policies. Key characteristics of per diem include its application to employees, independent contractors, or even volunteers on temporary duties, such as business travel or short-term projects, and its non-taxable status up to established limits in the United States when properly accounted for under an accountable plan.^[16]^[18]^[19] Unlike salary or wages, per diem functions as a reimbursement for specific expenses rather than compensation for labor, though any amounts exceeding allowable limits or unaccounted excesses may be treated as taxable income.^[15] The term originates from Latin, meaning "per day" or "for each day."

General Applications

Travel and Expense Allowances

Per diem allowances serve as a reimbursement mechanism for employees incurring expenses related to work-related travel away from their primary work location or home base, specifically covering costs such as meals, lodging, transportation, and incidental expenses like tips or local fees.^[15] This approach provides a fixed daily amount rather than requiring detailed receipts for each expenditure, enabling travelers to manage their budgets efficiently during business trips.^[20] In practice, these allowances are widely adopted by organizations to support professional mobility without the need for post-travel audits of every minor cost.^[2] Calculation of per diem rates typically involves fixed daily amounts determined by the destination's cost of living, distinguishing between high-cost areas (with elevated rates) and standard locations.^[4] For partial travel days, such as the first and last day of a trip, rates are often prorated—for instance, at 75% of the full daily amount for meals and incidentals under common guidelines—to reflect the shorter duration of exposure to expenses.^[21] Total reimbursement is then derived by multiplying the applicable rate by the number of travel days, adjusted for any partial periods, ensuring proportionality to the time spent away.^[22] The primary benefits of per diem systems include streamlining administrative processes by eliminating the need for itemized expense reports, which reduces paperwork and processing time for both employees and finance teams.^[23] Fixed caps also help prevent potential fraud or inflated claims by limiting reimbursements to predefined amounts, promoting fiscal responsibility while maintaining fairness in compensation.^[24] These advantages make per diem a standard feature in travel policies across corporate, government, and non-governmental organizations (NGOs), fostering predictable budgeting and compliance with tax regulations.^[25] On a global scale, international benchmarks like the U.S. Department of State's foreign per diem rates provide influential standards for reimbursing travel expenses abroad, accounting for variations in lodging and meal costs by country and city.^[8] Established monthly as maximum rates for U.S. government civilians, these figures are frequently referenced by multinational companies to set their own policies, offering a reliable, data-driven basis for cross-border travel allowances that aligns with economic realities.^[26] This harmonization supports consistent expense management for global operations without delving into locale-specific adjustments.^[27]

Employment and Staffing

In the context of employment and staffing, per diem refers to a compensation model where temporary workers receive a fixed daily payment for their services, rather than an hourly wage or annual salary, allowing organizations to address short-term labor needs without long-term commitments.^[28] This structure is particularly common for roles requiring on-demand availability, such as per diem nurses who fill staffing gaps in healthcare facilities or substitute teachers who cover absences in schools.^[29] Per diem workers are typically engaged on an as-needed basis, providing flexibility to scale workforce according to fluctuating demands.^[30] Per diem arrangements are prevalent in sectors like healthcare, education, and construction, where daily shifts or project-based work is routine. In healthcare, locum tenens nurses often work per diem shifts, earning rates of $40 to $80 per hour, which equates to a daily flat rate that compensates for the absence of benefits.^[31] In education, substitute teachers receive per diem pay for daily assignments, with rates typically ranging from $150 to $250 per day depending on location and experience, reflecting the need for immediate coverage without ongoing employment ties.^[32] Construction frequently employs per diem laborers for temporary site work, with daily rates around $200 to $300, often 1.5 to 2 times the standard hourly equivalent to offset the lack of employer-provided benefits like health insurance or paid leave.^[30] These rates vary by region and demand but generally exceed standard hourly pay to attract workers to the model's inherent uncertainties.^[33] For employers, per diem staffing offers significant flexibility in managing variable workloads, enabling cost-effective scaling without the overhead of full-time hires or severance obligations.^[34] Workers benefit from potentially higher daily earnings and schedule autonomy, but they forgo overtime pay, health insurance, retirement contributions, and job security, as engagements are not guaranteed.^[29] Tax treatment for per diem income often classifies it as self-employment earnings for independent contractors, requiring individuals to report it on Schedule C and pay self-employment taxes, though W-2 per diem employees may have portions treated as reimbursements if properly substantiated.^[35] Globally, per diem models are expanding within the gig economy, where digital platforms facilitate daily or on-demand payments akin to per diem structures, enhancing labor market fluidity. Platforms like Uber exemplify this trend, with drivers earning variable daily gross amounts—often $100 to $200 after expenses—through ride-based compensation that mirrors per diem's episodic nature, contributing to the gig sector valued at approximately $582 billion globally in 2025.^[36] This shift supports broader workforce participation but raises concerns over income stability and benefits access in non-traditional roles.^[37]

Legal and Other Contexts

In legal contexts, per diem often refers to predetermined daily penalties stipulated in contracts to address delays or breaches, particularly in construction agreements where liquidated damages are assessed as a fixed amount per day of overrun. For instance, such clauses may impose $100 per day for failure to meet project timelines, serving as a reasonable estimate of anticipated losses rather than a punitive measure, provided they are enforceable under applicable law.^[38] Courts may also award per diem fines for non-compliance with orders, such as daily penalties for contempt until remedial actions are taken, though these must align with principles distinguishing them from unenforceable penalties.^[39] Unlike standard per diem allowances for expenses, these legal applications function primarily as compensatory or deterrent mechanisms to enforce contractual obligations or judicial directives.^[40] In sports, per diem manifests as daily stipends provided to athletes for incidental expenses during away games or training, covering meals and other needs without requiring receipts. In the National Basketball Association (NBA), rates have ranged from approximately $100 to $150 per day; for example, under the 2023 collective bargaining agreement, players receive $156 daily, adjusted annually for cost-of-living increases.^[41] These stipends, negotiated through collective bargaining agreements, differ from punitive fees by reimbursing routine travel-related costs, though they remain modest relative to athletes' overall compensation.^[42] Beyond law and sports, per diem appears in niche industries as operational or rental fees rather than personal reimbursements. In railroads, it denotes daily charges for the use of foreign-owned freight cars, incentivizing efficient turnover to cover ownership costs and prevent hoarding.^[43] Similarly, in logistics, demurrage fees—often termed per diem—apply to shipping containers held beyond free time at terminals, with charges escalating from $75 to $300 per container per day to recover storage and equipment utilization expenses.^[44] In the military, the Basic Allowance for Subsistence (BAS) provides a fixed monthly payment to offset food costs for service members not receiving provided meals, amounting to $465.77 for enlisted personnel as of 2025, though it operates as a subsistence benefit distinct from travel per diems.^[45] These uses underscore per diem's role in facilitating resource allocation and accountability across sectors, prioritizing efficiency over direct employee support.^[46]

By Country

United States

In the United States, per diem allowances for federal employees traveling on official business within the continental United States (CONUS) are established annually by the General Services Administration (GSA). For fiscal year 2025, the standard CONUS rate is $110 for lodging and $68 for meals and incidental expenses (M&IE), totaling $178 per day.^[3]^[47] In high-cost areas, rates are higher; for example, in New York City, the lodging rate is $329 and M&IE is $92, resulting in a total of $421 per day.^[48] For non-CONUS travel, the Department of Defense (DoD) sets per diem rates, which align with GSA for CONUS but vary for outside continental United States (OCONUS) locations, such as $704 total ($600 lodging + $104 M&IE) in certain high-cost overseas areas effective January 2025.^[49] International per diem rates for civilian federal employees are determined by the Department of State and vary by country and risk level; in high-risk zones like Kabul, Afghanistan, rates are $102 for lodging and $100 for M&IE, totaling $202 per day as of September 2025, though some temporary rates exceed $1,000 in extreme cases.^[50]^[51] Under Internal Revenue Service (IRS) rules, per diem payments to employees for business travel are non-taxable to the recipient and deductible by the employer if they do not exceed federal rates and comply with an accountable plan under Section 62(a)(2).^[52] Excess amounts are treated as taxable wages.^[52] Employers may use the high-low substantiation method, allowing $319 per day for high-cost localities ($233 lodging + $86 M&IE) or $225 for other areas ($151 lodging + $74 M&IE), effective for travel after September 30, 2025.^[52] Special rules apply to transportation workers, such as truck drivers, who qualify for a $80 daily M&IE rate in CONUS (or $86 OCONUS) without an overnight stay requirement, provided they are away from their tax home substantially longer than an ordinary workday.^[52]^[53] Private businesses often adopt GSA per diem rates for reimbursing employee travel expenses to simplify administration and ensure tax compliance, limiting non-taxable reimbursements to actual subsistence costs for overnight stays away from the employee's tax home.^[54] These rates apply only to trips requiring overnight accommodations, excluding local day travel.^[4] Unique applications of per diem in the U.S. include railroad operations, where the Association of American Railroads (AAR) administers per diem charges for the use of privately owned freight cars by other carriers, calculated as a base daily rate plus an additional mileage component to compensate for car hire and encourage efficient car utilization under the Code of Car Service Rules.^[55] In contract law, per diem clauses—often used as liquidated damages for delays in construction or performance—are enforceable if they represent a reasonable pre-estimate of actual damages at the time of contracting and do not function as a penalty; for instance, courts have upheld $100 per day charges for project delays when the parties negotiated them in good faith and the amount bore a reasonable relation to anticipated harm.^[56]^[57]

United Kingdom

In the United Kingdom, per diem equivalents are referred to as scale rate payments, which are fixed cash reimbursements provided by employers to employees for business-related subsistence and travel expenses, such as meals during work travel.^[58] These payments are tax-free and exempt from National Insurance contributions if they do not exceed HMRC's benchmark rates and are used solely for qualifying business expenses.^[59] Employers must adhere to these approved rates to avoid reporting requirements on form P11D, and the system applies exclusively to employees, not self-employed individuals who must claim actual expenses.^[58] For domestic travel within the UK, subsistence scale rates are based on the duration of the journey and the number of meals reasonably expected to be purchased. The benchmark rates allow up to £5 for breakfast if the employee departs home before 6:00 a.m. and no free meal is provided at work; £5 for one meal (such as lunch) on journeys of at least 5 hours; £10 for two meals on journeys of at least 10 hours; and £25 for three meals on journeys of at least 15 hours or extending past 8:00 p.m.^[60] Receipts are not required for payments within these thresholds, simplifying administration, though employers may conduct sample checks to ensure compliance.^[58] A maximum of three meal rates can be claimed per 24-hour period.^[60] For overseas travel, HMRC provides detailed scale rates for subsistence and accommodation that vary by destination, typically quoted in local currency, USD, or EUR, and structured by trip duration. On journeys exceeding 24 hours, employers can reimburse the full 24-hour rate—combining subsistence for meals and incidentals with accommodation—entirely tax-free without needing receipts, provided the rates are followed.^[61] For shorter trips, rates scale down: over 5 hours allows basic subsistence (e.g., $19.50 in Kabul), and over 10 hours permits higher amounts (e.g., $41.50).^[61] Incidental overnight expenses, such as local transport, are separately allowable at £5 per night within the UK or £10 abroad.^[62] Mileage allowances for private vehicle use in business travel form another key component of UK scale rate payments, with HMRC-approved rates ensuring tax-free reimbursement. For cars and vans, the rate is 45 pence per mile for the first 10,000 business miles in a tax year, dropping to 25 pence per mile thereafter; motorcycles qualify at 24 pence per mile for all miles.^[63] An additional 5 pence per passenger per mile may be paid tax-free for carrying colleagues on work journeys.^[63] HMRC reviews and adjusts these rates annually to account for inflation and economic changes, with subsistence benchmarks unchanged since 2016 but overseas rates periodically updated (e.g., minor revisions in 2020 for certain destinations).^[61] For the 2025/2026 tax year, mileage rates remain stable from prior years.^[63]

Russia

In Russia, per diem allowances for business travel are regulated primarily under Article 217 of the Tax Code of the Russian Federation, which establishes the framework for non-taxable compensation to employees for expenses incurred during official trips. As of 2023, the minimum daily rate for domestic business trips within Russia is set at 700 Russian rubles (RUB) per day, while for international trips abroad, it is 2,500 RUB per day; these norms serve as the baseline for tax-exempt amounts, though employers may establish higher rates through internal policies or collective agreements, provided they comply with labor laws under Article 168 of the Labor Code.^[64]^[65]^[66] These allowances typically cover meals and incidental expenses associated with business travel, such as small personal costs not requiring separate reimbursement, but explicitly exclude lodging if it is reimbursed independently through actual expenses or hotel invoices. For instance, if accommodation is paid directly by the employer or claimed via receipts, the per diem remains focused on daily sustenance and minor outlays, ensuring no double compensation for the same category. This structure aligns with broader travel expense norms, promoting efficient reimbursement without overlapping claims.^[67]^[68] Regarding taxation, per diem payments up to the specified limits are exempt from personal income tax (PIT) for tax residents, who are subject to a standard rate of 13% on excess amounts (or 15% for annual income exceeding 5 million RUB starting in 2023); for non-residents, whose Russian-sourced income is generally taxed at 30%, the exemption applies similarly within limits, with excesses taxed at that flat rate. This treatment ensures that compliant allowances do not inflate taxable income, though employers must withhold and remit any applicable PIT on overages as withholding agents. Both residents and non-residents benefit from the exemption to the extent of the norms, reflecting the Tax Code's intent to support business mobility.^[69]^[70]^[71] Documentation requirements emphasize accountability, particularly for advances issued prior to travel, which must be supported by mandatory reports or settlements upon return, including proof of trip completion via orders or itineraries. For small expenses under per diem, handwritten receipts are acceptable in lieu of formal invoices, especially for minor incidental costs where cash register use is impractical, as permitted under regulations for certain point-of-sale transactions. This flexibility aids practical administration while maintaining audit trails for tax authorities.^[68]^[72]

Germany

In Germany, per diem allowances, known as Verpflegungsmehraufwand, are regulated under Section 9, Paragraph 4a of the Income Tax Act (Einkommensteuergesetz, EStG), which provides tax-exempt lump sums for meal expenses during business travel to compensate for additional costs away from home.^[73] For domestic travel within Germany, the standard rate is €28 for a full calendar day of absence lasting at least 24 hours, while partial absences exceeding 8 but less than 24 hours qualify for €14; these rates have remained unchanged since 2021 and apply as of 2025.^[74] International per diem rates vary by destination and are published annually by the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) in lists covering over 180 countries, typically ranging from €48 to €100 or higher for full days—for instance, €58 in Paris, France, and €66 in New York, USA.^[74] Duration rules stipulate prorated allowances for partial days, with the rate for arrival or departure days based on the location reached before midnight local time, and reductions applied if meals are provided by the employer (e.g., 20% deduction for breakfast).^[74] No per diem is granted if the employee or self-employed individual opts to claim actual expenses supported by receipts, allowing for reimbursement of documented costs instead of the lump sum.^[74] These allowances are fully tax-free for employees when adhering to the prescribed limits, ensuring they do not constitute taxable income, while self-employed individuals may deduct them as ordinary business expenses under §4 EStG.^[75] Influenced by European Union standards for cross-border consistency, German rates are harmonized with those of neighboring countries and undergo annual adjustments by the BMF to account for cost-of-living changes, effective from January 1 each year.^[76]

Kenya

In Kenya, per diem allowances for both public and private sector employees are primarily governed by the Income Tax Act (Cap 470), which outlines their tax treatment as reimbursements for official travel expenses. The Finance Act, 2025 amended Section 5(2) of the Act to raise the maximum tax-free per diem rate to KES 10,000 per day without requiring receipts, applicable only to allowances paid for performing employment duties away from the usual place of work.^[77]^[78] Amounts exceeding this threshold remain tax-exempt if substantiated by documentary evidence, such as receipts or invoices, demonstrating actual expenditures on meals, accommodation, and incidental costs.^[79] In the public sector, per diem rates—referred to as Daily Subsistence Allowances (DSA)—are established and periodically reviewed by the Salaries and Remuneration Commission (SRC) under Article 230 of the Constitution. These rates vary based on the officer's job grade and the travel destination's cluster classification, which includes major cities like Nairobi (Cluster 1), county headquarters (Cluster 2), and other areas (Cluster 3). For instance, local travel DSA ranges from KES 4,200 per day for entry-level grades (e.g., A1-B2) to KES 18,200 for senior grades (e.g., E4-E5) in higher clusters, ensuring alignment with cost-of-living differences.^[80]^[81] Taxation of per diem in Kenya treats approved payments as reimbursements, rendering them non-taxable under the Income Tax Act when they adhere to the specified limits or are evidenced; otherwise, the full amount is included in an employee's taxable income and subject to Pay As You Earn (PAYE) withholding.^[79]^[82] For exemptions on amounts surpassing the standard caps, particularly in complex cases, approval from the Commissioner of Domestic Taxes is required, a process commonly applied in government travel reimbursements to verify compliance with official duty requirements.^[82]

Canada

In Canada, the Canada Revenue Agency (CRA) governs per diem allowances for travel and related expenses through guidelines that emphasize "reasonable" amounts to ensure they are non-taxable when provided by employers for business purposes. These allowances cover meals, lodging, and incidentals without requiring receipts if they meet specific conditions, such as the travel being primarily for employment duties and the amount not exceeding what is justifiable based on location and circumstances.^[83] Under federal rules, reasonable per diem rates are benchmarked against the National Joint Council (NJC) Travel Directive, which applies directly to federal public service employees and serves as a standard for private sector employers to avoid taxable benefits. For domestic travel effective October 1, 2025, the meal allowance totals $119.40 per day (breakfast $29.05, lunch $29.60, dinner $60.75, including taxes) across most provinces, plus $17.50 for incidentals, for a combined meals and incidentals rate of $136.90. Lodging is reimbursed at actual costs or a reasonable maximum, typically $100 to $200 per night depending on the city and availability, with private non-commercial accommodation compensated at $50 per night. These rates apply to business-related travel, including attendance at conventions, where adjustments may be made if meals are provided by organizers.^[84]^[85] Taxation treatment renders reasonable per diem allowances non-taxable as employment benefits if they are business-related and not considered additional remuneration; otherwise, the excess is included in the employee's income. Self-employed individuals can claim these as business deductions using either actual expenses with receipts or a simplified method of $23 per meal (maximum $69 per day for 2024, pending 2025 update), subject to 50% limitation on meals unless qualifying as a long-haul truck driver.^[83]^[86] Variations exist for remote and northern areas, where rates are higher to account for elevated costs; for example, in Nunavut, the 2025 meal allowance is $177.10 per day, plus the standard $17.50 incidentals. These enhanced rates apply to federal employees traveling to prescribed northern zones and guide private sector allowances in similar locations. The guidelines extend to businesses reimbursing employees and federal operations, promoting simplified administration while ensuring fiscal accountability.^[84] Rates undergo annual indexation, typically adjusted in April and October based on the Consumer Price Index, with the October 2025 update reflecting a modest increase from prior periods to align with inflation. For conferences and conventions, the same per diem structure applies, though incidental expenses remain at $17.50 daily unless specific business justifications warrant adjustments.^[87]^[88]

International Organizations

United Nations Development Programme

The Daily Subsistence Allowance (DSA) in the United Nations Development Programme (UNDP) serves to cover lodging, meals, gratuities, and incidental expenses incurred by personnel during official missions, adhering to standardized rates established across the UN system by the International Civil Service Commission (ICSC).^[89] This allowance is provided in lieu of detailed reimbursement for subsistence costs, ensuring personnel can focus on mission objectives without financial burden from daily living expenses at the duty station.^[90] DSA rates vary by duty station to reflect local cost of living, with higher amounts in expensive locations and lower in developing countries; for instance, as of October 2025, the rate is $128 per day in Juba, South Sudan, and up to $580 per day in New York, United States (seasonal high), for the first 60 days of stay, after which rates are reduced (typically to 75% thereafter).^[91] DSA rates are updated monthly based on surveys of hotel costs, meal expenses, and exchange rates, and published in monthly circulars applicable to all UN organizations including UNDP.^[89] For partial days, such as arrival or departure, the allowance is prorated at 50% of the full daily rate.^[92] Eligibility for DSA extends to UNDP staff members on authorized official travel as well as non-staff personnel, such as consultants, whose travel is organized and funded by UNDP; however, it does not cover accompanying family members, who may qualify for separate travel reimbursements.^[93]^[94] Administration of DSA follows UN-wide guidelines outlined in ICSC circulars, with UNDP implementing payments through its travel management system; if actual lodging expenses exceed the portion of DSA allocated for accommodation (typically 65-80% of the total rate depending on the location), supplementary reimbursement is provided upon submission of receipts to cover the shortfall.^[95]^[90]

Other International Bodies

The World Bank and the International Monetary Fund (IMF) apply per diem frameworks for official travel that parallel the United Nations Daily Subsistence Allowance (DSA), relying on periodic reviews of local cost data to ensure fairness across assignments.^[89] These allowances cover meals, lodging, and incidental expenses, and incorporate terminal charges—typically half the full daily rate—for partial travel days to account for arrival or departure.^[89] Non-governmental organizations (NGOs), including the International Federation of Red Cross and Red Crescent Societies (IFRC) and Oxfam, frequently adopt or adapt UN DSA rates for humanitarian field missions, particularly in low-cost areas where allowances may range from $50 to $100 per day to support essential travel needs.^[96]^[97] The IFRC policy, for instance, provides per diem to cover meals, tips, and incidentals during deployments, with field offices able to set customized domestic rates while aligning international travel with established standards.^[96] Oxfam similarly tailors rates by country context, emphasizing cost efficiency in emergency responses without exceeding benchmark levels.^[97] Across these bodies, common elements include tax exemptions for international staff per diems as part of broader salary immunity under organizational charters.^[98] The International Civil Service Commission (ICSC) facilitates harmonization by standardizing DSA methodologies, promoting consistency among participating entities.^[89] However, field operations face challenges like fraud risks, including inflated claims or diversion of funds, which NGOs mitigate through enhanced verification and anti-corruption protocols.^[99]^[100]

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[21]
Per diem: Meaning, Calculation, and 2025 Rates - Factorial
May 17, 2025 · Per diem, derived from the Latin for “by the day”, is a daily allowance that covers expenses that an employee incurs while traveling or on official business.
[22]
The Ultimate Per Diem Guide For Employers and Employees - Brex
Per diem is a daily allowance employers provide to employees to cover business-related travel expenses, like meals and lodging, during work-related trips.<|control11|><|separator|>
[23]
[PDF] Benefits and drawbacks of per diems
Nov 20, 2009 · Reimbursing expenses through the use of per diem payments also increases efficiency by controlling the maximum amount employees can spend, thus ...
[24]
Understanding Per Diem Policies: An Insider's Guide - Navan
Feb 4, 2025 · A per diem policy provides employees with a fixed daily allowance for business travel expenses that covers costs such as meals, lodging, and incidentals.
[25]
U.S. Department of State | Home Page - Foreign Per Diem Rates
Foreign Per Diem Rates by Location DSSR 925. You may use the dropdown box below to select a country. Entering the first letter of the country name will jump to ...
[26]
International Per Diem Rates: What Are They & How to Manage Per ...
Oct 31, 2025 · International per diem rates are daily allowances to cover lodging, meals, and incidental expenses for business travelers. The US government has ...
[27]
Foreign Per Diem Rates
In addition, the Office sets the maximum per diem rates for all foreign areas in accordance with federal regulatory standards. If you're submitting a survey, ...
[28]
What is Per Diem Work? Understanding the Essentials - TemPositions
Sep 12, 2024 · Per diem is a Latin term that means “per day.” In the context of employment, it refers to jobs where employees are paid a daily rate instead of a salary or ...Missing: definition | Show results with:definition
[29]
Per Diem Nursing: What Is It and How Does It Work? | ANA
The per diem definition in health care is the same as in Latin, meaning 'per each day.' For the per diem nurse, temporary employment could be a day or several ...
[30]
Per Diem Employment - TimeTrex
Nov 29, 2024 · Per diem work is structured to provide maximum flexibility for both employers and employees. It involves temporary, on-demand employment where ...
[31]
Per Diem Nurse Salary: How Much Can You Make in 2025?
Mar 31, 2025 · Per diem nurses in 2025 can earn $40-$80/hour, or $83,000-$166,400 annually. Entry-level is $40-$55/hour, experienced $60-$80/hour, and ...
[32]
Substitute Teacher salaries in Edmonton, AB - Glassdoor
How much does a Substitute Teacher in Edmonton, AB make? The average salary for a Substitute Teacher is $61,069 per year or $29 per hour in Edmonton, AB ...
[33]
Per Diem Construction Worker Salary: Hourly Rate (USA)
A Per Diem Construction Worker in your area makes on average $26 per hour, or $0.76 (30.153%) more than the national average hourly salary of $25.16. ranks ...
[34]
Embracing Per Diem Employees: What You Need to Know
Oct 30, 2023 · A per diem employee, sometimes referred to as a “per diem worker” or “per diem staff,” is someone brought into an organization on a temporary or as-needed ...
[35]
Is Per Diem Taxable? What You Need to Know for Tax Season
For contractors receiving per diem through a 1099, these payments count as self-employment income and are fully taxable. How to Claim Per Diem on Taxes. If your ...<|separator|>
[36]
Gig Economy Statistics and Market Takeaways for 2026 - Upwork
Nov 7, 2024 · Learn key statistics about the gig economy and associated trends. Discover data on gig worker roles, income, and leading industries.11. Impact Of Ai On Gig And... · 12. Part-Time Vs. Full-Time... · Gig Work Happens On UpworkMissing: diem | Show results with:diem
[37]
Uber and the labor market: Uber drivers' compensation, wages, and ...
May 15, 2018 · “Uber drivers reported earning $15.68 per hour, but since drivers are also responsible for gas, maintenance and depreciation, that number is ...Missing: diem | Show results with:diem
[38]
[PDF] Liquidated Damages v. Penalties: Sense or Nonsense
The negotiations produced a contract with a clause stipulating $100 damages per diem if the contractor failed to complete the project on time. When the.
[39]
Liquidated Damages - Not Penalty Damages | Woburn
Apr 8, 2021 · In construction contracts, liquidated damages are normally assessed for late completion and are stated as a per diem rate. The total ...
[40]
Construction Delays & Liquidated Damages | P&A
Aug 15, 2023 · A liquidated damage clause in a construction contract is a customary way for the parties to deal with the possibility of delay in the completion of a project.
[41]
Soaring athlete salaries don't stop per diem
Aug 17, 2014 · Their per diem was $101 last season and since it's adjusted every summer for cost of living, players will receive $103 in 2014-15. "They'll ...Missing: historical | Show results with:historical
[42]
Comparing Meal Money Allowances Across the NBA, MLB, and NFL
Sep 26, 2023 · As of the last CBA, NBA players receive a per diem of $133 for every day they are on the road. This includes days of arrival and departure.Missing: historical | Show results with:historical
[43]
Changes Needed in Procedures for Setting Freight-Car Rental Rates
The per-diem rate reimburses freight-car owners for the costs of owning a freight car and for a fair return on investment. Although this should ideally allow ...Missing: charges | Show results with:charges
[44]
What is Demurrage: Meaning, Charges & Detention - Freightos
Mar 21, 2024 · On average, demurrage can range anywhere from US $75 to US $300 per container per day. The rates vary with the shipping port or carrier lines ...
[45]
2025 Basic Allowance for Subsistence (BAS) Rates - Military.com
Dec 26, 2024 · Enlisted: $465.77 per month · Officers: $320.78 per month · BAS II for enlisted personnel in government quarters without "adequate food storage or ...Missing: diem | Show results with:diem
[46]
Basic Allowance for Subsistence (BAS)
BAS is meant to offset the cost of food for service members. This allowance is based on the historic origins of the military.Missing: diem | Show results with:diem
[47]
GSA releases FY 2025 CONUS per diem rates for federal travelers
Aug 16, 2024 · For FY 2025, the standard lodging rate will increase from $107 to $110, and there will be 296 non-standard areas with individual rates that are ...
[48]
New York City, New York Per Diem Rates for FY 2025
The lodging per-diem rate of $342.00 is intended to cover the costs of one night's lodging at a hotel in New York City, based on the average daily rate in the ...
[49]
[PDF] 01 October 2025 MAXIMUM PER DIEM RATES OUTSIDE THE ...
Oct 1, 2025 · 37/ Effective January 1, 2025: The Per Diem rate of $704 ($600 for lodging and $104 for M&IE) effective January 1, 2025, applies to U.S. ...
[50]
2025 Per Diem Rates for Kabul (non-us Facilities), Afghanistan
The federal per diem rates for Kabul (non-us Facilities), Afghanistan are $102.00 per night for lodging and $100.00 for M&IE as of September 2025.
[51]
[XLS] SEA0625 - Foreign Per Diem Rates
Previously read: "Effective May 1, 2025, the temporary Per Diem rate increase of $1,029 ($905 for lodging and $124 for M&IE) is established for USG travelers ...
[52]
[PDF] 2025-2026 Special Per Diem Rates - IRS
The amount of the $319 high rate and $225 low rate that is treated as paid for meals for purposes of § 274(n) is $86 for travel to any high- cost locality and ...
[53]
Per Diem and Other Truck Driver Tax Deductions - TaxSlayer
Mar 26, 2025 · For the 2025 tax year (effective October 1, 2024) the per diem rate is $80 per day for travel within the continental U.S. or $86 outside the ...Mileage and maintenance · Per diem and travel expenses
[54]
Per Diem Rates 2025: How is Per Diem Taxed? - TaxSlayer Pro
Oct 4, 2024 · “Per Diems” are fixed amounts that are given or reimbursed to employees for business-related travel expenses. These rates may cover meals and ...Missing: sources | Show results with:sources
[55]
AAR Operating-Transportation (OT-Circulars) - Railinc
This guidance is published in OT circulars. Below is a list of the circulars currently in effect as well as a list of expired circulars.
[56]
Understanding the enforceability of your liquidated-damages clause
Apr 25, 2016 · The Supreme Court's decision outlined several factors to consider in determining whether a liquidated-damages provision is enforceable.
[57]
Liquidated Damages Provisions Are Enforceable Despite As ...
Jan 6, 2017 · The Court ruled that liquidated damages provisions, including per diem charges for delayed performance, must be reviewed only from the standpoint of the ...<|control11|><|separator|>
[58]
cash sum payments to employees: Scale rate payments - GOV.UK
Scale rate payments are set cash amounts for business expenses like travel and meals. You can use HMRC's benchmark rates, and no tax or NI is deducted.
[59]
EIM05200 - Employment income: scale rate expenses payments ...
May 22, 2014 · Many employers pay or reimburse, at scale rates, expenses incurred by employees in performing their duties. Subsistence payments are a common example.
[60]
EIM05231 - Employment income: scale rate expenses: subsistence expenses: table of benchmark scale rates - HMRC internal manual - GOV.UK
### Summary of Benchmark Scale Rates for Subsistence Expenses (UK)
[61]
Expenses rates for employees travelling outside the UK - GOV.UK
Mar 26, 2020 · You can reimburse subsistence to employees by making a scale rate payment using the rates below. If you choose not to use the rates below you ...Scale rate payments · Examples · Chapter 8 · Chapter 9
[62]
EIM05255 - Employment income: scale rate expenses payments ...
May 22, 2014 · HMRC has published tables of overseas scale rates that employers can use to pay or reimburse accommodation and subsistence expenses incurred by employees who ...
[63]
Travel — mileage and fuel rates and allowances - GOV.UK
Apr 6, 2025 · 2024 to 2025, £27,800 ; 2023 to 2024, £27,800 ; 2022 to 2023, £25,300 ; 2021 to 2022, £24,600.
[64]
Increase of the maximum amount of non-taxable subsistence ...
May 20, 2025 · On April 25, 2025, a draft Federal law has been submitted to the State Duma to increase the limits on non-taxable per diem allowances.
[65]
Russian Travel Allowances: What Employers Need to Know - Pebl
Jul 26, 2018 · Russian Per Diems For domestic travel, employees receive 700RUB per day, while the per diem requirement for international travel is 2500RUB per ...
[66]
The Russian Tax Code has been amended with regard to payroll taxes
Jun 17, 2024 · Consequently, in economic terms, the range of progressive tax rates in relation to the basic income of Russian nationals will vary from 6% to 22 ...
[67]
Changes in the Labor Law of the Russian Federation in 2024 - Konsu
Nov 20, 2023 · From January 1, 2024, the amount of per diem and field allowance payable to employees whose permanent work is carried out on the road or is of a ...
[68]
[PDF] Travel & Business Expenses in Russian Accounting - Accountor
The regulations governing the use of cash register by business entities allow certain taxpayers to produce handwritten receipts (kvitantsia) at a point of sale ...
[69]
New amendments to the Russian Tax Code - Pepeliaev Group
Dec 4, 2024 · Special rules for determining the tax rate of 13% and 15% will apply to some types of income, starting from 2025. The Law under discussion ...
[70]
Income Tax in Russia - Awara Group
May 30, 2015 · All income received by non-residents is subject to a tax rate of 30% regardless of how it is earned (art. 224). The Tax Code provides for only a ...
[71]
Expert Guide on Taxes in Russia - Taxes for expats
Nonresidents are taxed on Russian-source income. Residence – An individual is resident if he/she spends more than 183 days in Russia during the 12-month period ...
[72]
New methods to confirm travel expenses - Acsour
Mar 22, 2023 · The Government of the Russian Federation has issued a decree that determines a new procedure for confirming the travel expenses of an ...Missing: handwritten | Show results with:handwritten
[73]
https://dejure.org/gesetze/EStG/9.html
[74]
None
### Summary of Per Diem (Verpflegungsmehraufwand) for Domestic and International Travel in 2025
[75]
Per diem Compliance in Germany for 2025 - Rydoo
Feb 3, 2025 · Employees in Germany are entitled to per diems as compensation for the increased costs of meals and lodging when on a business trip.Missing: §9 | Show results with:§9
[76]
How to calculate Germany's per diem rates (2025) - Spendesk
Nov 20, 2024 · German per diem rates and meal allowances for business travel. Learn domestic and international travel expense rules, calculations, and keyThe law around German per... · Current per diem rates in...Missing: EStG | Show results with:EStG
[77]
Kenya enacts Finance Act, 2025 - EY Tax News
Jul 16, 2025 · Personal tax The Act has increased the tax free per diem from KES2k per day to KES10k per day. It is noteworthy that this benefit only applies ...
[78]
[PDF] ANALYSIS OF THE CHANGES UNDER THE FINANCE ACT, 2025
Jul 17, 2025 · The Act has amended Section 5 of the Income. Tax Act by raising the tax-free per diem allowance for employees from Kshs 2,000 to. Kshs 10,000 ...
[79]
What you Need to Know about Taxation of Cash Allowances - KRA
Sep 22, 2020 · In this case, the first KShs. 2,000 paid to an employee per day is not taxable. It is treated as reimbursement of expenses. A second instance is ...
[80]
[PDF] Circular on Priority Allowances for Other Public Officers
Aug 7, 2023 · The Salaries and Remuneration Commission (SRC) is established under Article 230 of the. Constitution of Kenya, 2010, to set and regularly ...
[81]
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[82]
[PDF] EMPLOYER'S GUIDE TO PAY AS YOU EARN IN KENYA - KRA
The exempt limit was increased from. Kshs. 180,000 p.a (15,000 p.m) to. Kshs. 300,000 p.a (25,000 p.m). The exempt limit for lump sum was increased.
[83]
Travel expenses - Canada.ca
Jan 9, 2025 · If the amount of the travel allowance or reimbursement you provide is not reasonable, the allowance or reimbursement is taxable. Continue to ...
[84]
Appendix B – Allowances within Canada and the Continental USA
Oct 1, 2025 · Travellers will receive seventy-five percent (75%) of the meal and incidental expense allowances starting on the 31st consecutive calendar ...Missing: simplified method
[85]
https://www.njc-cnm.gc.ca/directive/travel-voyage/en
[86]
Meals and lodging (including showers) - Canada.ca
The most you can deduct for meal expenses is 50% of your claim (unless you are a long-haul truck driver claiming meals for an eligible trip).TL2 Claim for Meals and... · Long-haul truck drivers · Trips to the United States
[87]
Directive on Travel - Canada.ca
Oct 1, 2025 · 1 The CRA standardizes certain components of travel such as meal allowances, accommodation rates and car rental expenses. An employee who ...
[88]
Convention expenses - Canada.ca
Jun 5, 2025 · Subtract $50 from the total convention fee for each day the organizer provides food, beverages, or entertainment. You can deduct this daily $50 amount as a ...
[89]
Daily Subsistence Allowance (DSA) | ICSC
The Daily Subsistence Allowance (DSA) is a payment for meals, lodging, gratuities, and other services during official travel, based on standard rates.
[90]
[PDF] DSA Circular - United Nations Development Programme
Jan 1, 2025 · The DSA is a Daily Subsistence Allowance for UN travelers, covering lodging, meals, gratuities, and other expenses, with a 15% extra for ...
[91]
[PDF] Review of air travel policies in the United Nations system - unjiu.org
UNAIDS DSA: For travel within one day and exceeding 10 hours, a special subsistence allowance of 50 per cent of the normal per diem rate is paid. UNDP. DSA ...<|separator|>
[92]
[DOC] https://popp.undp.org/document/1036/download
The actual cost for the accommodation will be reimbursed to a maximum of 50% the applicable DSA rate for the location via the travel claim;Missing: insufficient | Show results with:insufficient
[93]
What is daily subsistence allowance?
Daily subsistence allowance (DSA) or often referred to as per diem is an amount that is paid to both staff and non-staff members who undertake travel on behalf ...
[94]
Daily Subsistence Allowance (DSA) - UNDP POPP
The Daily Subsistence Allowance (DSA) policy was updated on April 1, 2025, and is related to the system of daily subsistence allowance (DSA).
[95]
[PDF] Travel Policy - IFRC
The IFRC traveller will receive a per diem to cover charges such as meals (not included in Article 10. Meals), tips, incidental expenses such as laundry and dry ...
[96]
[PDF] Humanitarian Support Personnel Information 2016
Per diem. While on deployment RRT's will be entitled to a per diem (the per diem is dependent on country policy. Some countries will not have a per diem however ...
[97]
Mobility & Hardship Allowances | ICSC
The mobility, hardship and related arrangements are intended to encourage geographic mobility and to compensate for hardship incurred in difficult duty stations ...
[98]
Employees of foreign governments or international organizations - IRS
Jun 7, 2025 · Employees of foreign governments or international organizations are generally exempt from withholding of U.S. taxes.
[99]
[PDF] Hunting for Per Diem The Uses and Abuses of Travel Compensation ...
Various forms of per diem (non-salary daily subsistence allowance) are intended to compensate employees of public and private organisations for extra ...
[100]
[PDF] NGOs & RISK | InterAction
Mar 7, 2019 · corruption/fraud/ theft/diversion. OPERATIONAL inability to achieve objectives, capacity/competence gaps, financial/funding constraints ...