Per diem is a fixed, predetermined amount of money that a company pays employees or contractors to travel to job sites outside their home market.  It’s often used as an alternative to complex expense reports that track actual expenses or in combination with expense reports that are limited to approved expenses reimbursed employees.
 

There is no law or regulation governing the amount or application for per diems, however most companies have adopted the rates paid to federal employees by the GSA as an ad hoc standard.  Federal per diem rates are set each year by the General Services Administration (GSA) for employees who travel to domestic and foreign destinations on official business and those rates are based upon a number of factors including cost of living in that area and the variable price of local lodging.
 

Per diem typically covers the following areas:
 

  • Lodging: Overnight stays in hotels, motels, apartments, rental homes, etc.

  • Meals: Breakfast, lunch and dinner

  • Incidentals: Room service, dry cleaning, tips for food servers and luggage carriers, etc.

 

Note that per diems generally don’t cover transportation costs to and from each location (e.g., flights, rental cars).  Employers may choose to make these arrangements and pay for everything upfront, or have individuals book their own accommodations and reimburse them later.

State
Meals & Incidentals
Lodging
Alabama
59.3
96.76
Arizona
63.38
108.72
Arkansas
59.07
96.09
California
67.14
131.44
Colorado
63.61
115.11
Connecticut
64.63
107.5
Delaware
62.33
115.78
District Of Columbia
79
220.17
Florida
62.13
112.04
Georgia
59.41
97.73
Idaho
60.14
98.44
Illinois
59.54
98.44
Indiana
59.43
96.98
Iowa
59.15
96.28
Kansas
59.19
96.84
Kentucky
59.25
97
Louisiana
60.02
97.82
Maine
62.13
107.82
Maryland
63.58
115.69
Massachusetts
69.94
154.82
Michigan
60.02
99.13
Minnesota
59.86
98.16
Mississippi
59.12
96.28
Missouri
59.3
98.11
Montana
60.07
98.97
Nebraska
59.05
96.15
Nevada
60.18
98
New Hampshire
62
116.81
New Jersey
65.43
120.21
New Mexico
59.91
101.16
New York
63.68
114.98
North Carolina
59.7
98.08
North Dakota
59
96
Ohio
59.8
99.16
Oklahoma
59.06
96.1
Oregon
60.53
102.33
Pennsylvania
60.4
100.84
Rhode Island
64
133.02
South Carolina
60.96
104.36
South Dakota
59.45
96.57
Tennessee
59.53
98.09
Texas
59.45
99.35
Utah
60.55
103.18
Vermont
63.64
106.08
Virginia
60.27
102.73
Washington
63.74
108.64
West Virginia
59.09
96.29
Wisconsin
59.49
97.39
Wyoming
61.61
107.8

Reimbursable Travel Expenses

Per Diem Table

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