Per Diem Guidance
Per diems are permissible for meals and incidental expenses (M&IE) for authorized business travel. For M&IE, the reimbursement method selected must be used for the entire trip and should be established ahead of the trip. For lodging, all actual expenses must be supported by receipts. Per diem allowances shall not exceed the maximum stated by the government's published standards.
In the case of travel charged to a sponsored program, the reimbursement arrangements may require prior sponsor approval.
Reimbursement methods:
| Reimbursement Method Options | ||
|---|---|---|
| Criteria | Per Diem | Actual Expenses** |
| Lodging | X | |
| Meals and Incidental Expenses | X | X |
| Trip duration is less than or equal to 12 hours. | X | |
| Trip duration is greater than 12 hours. | X | X |
| First day of travel | 75% of the per diem rate | X |
| Last day of travel | 75% of the per diem rate | X |
* Receipts must be submitted for reimbursement.
The M&IE per diem amount should be reduced by the per diem amount of the meal provided or included in the registration or conference fee, unless one of the following applies:
- The employee is unable to consume the furnished meal(s) because of medical requirements or religious beliefs;
- The employee was unable to take part in a furnished meal due to the conduct of official business.
- To calculate deductions for meals provided/search per diem rates:
Per Diem Rates
The employee’s travel location determines the maximum per diem reimbursement rate. Dates and locations for other points visited for business should be noted to substantiate the per diem rate used. In order to expedite the review process, travelers are required to include a print-out of the per diem rate table in their supporting documentation.
Per diem rate to use based on the travel destination:
| Travel Destination | Where to Find the Per Diem Rate |
|---|---|
| Domestic, also known as Continental United States (CONUS) |
If the city and the county are not listed, then that area is considered to be a |
| Foreign | The rates are established by the U.S. Department of State and are listed by travel country/city/date. |
| Outside CONUS, Overseas Non-Foreign Areas, such as Alaska, Hawaii, Puerto Rico and Guam | The rates are established by the Defense Travel Management Office - Department of Defense Center for Travel Excellence. The rates are listed by country/state. |
Incidental and Additional Expenses
Expenses that are part of per diem incidentals and additional expenses that are reimbursable with receipts:
| Expense | Incidental Expenses* Part of the M&IE per diem rate |
Additional Expenses Receipts required |
|---|---|---|
| Tips and fees given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardesses, and others on ships. | X | |
| Transportation between places of lodging or business and places where meals are taken, if suitable meals cannot be obtained at the travel location. | X | |
| Shuttle, limousine, or livery service charges, to and from airports and railroad stations plus reasonable tips, where such costs do not exceed comparable taxi fare. | X | |
| Internet connections for business use at hotels, conference sites, airports, and Internet cafes while traveling. | X | |
| Taxi fares, including tips, to and from airports and railroad stations. | X | |
| Mailing cost associated with filing travel expense reports. | X |
* As defined by the Federal Travel Regulations.