Per diem

Per diem

Per diem, is Latin for "per day" or "for each day". It usually refers to the daily rate of any kind of payment. It may also refer to a specific amount of money that an organization allows an individual to spend per day, to cover living and travelling expenses in connection with work. It is the allowance given to the employee/worker for completing a task or going on tour away from home.

In the United States

Many U.S. companies and organizations use the per diem rate guide published by the General Services Administration, which provides rates for a number of cities in the United States. When an employer reports an employee's earning at the end of the year on a W-2, per-diem is listed separate from taxable income, under 'Misc. non-taxable'.

"Per diem" is understood to include the additional expenses incurred living away from home - basically having two residences. The IRS sets the maximum amount of per diem each year based on the location - for instance, New York City has a higher rate than Peoria, Illinois. Per diem is supposed to be paid on a daily basis, seven days a week, while you're at the remote location. It is not supposed to be tied to your salary, number of hours/days worked, etc. - just a flat daily rate. However, many brokers will try to save money by saying it's only for those days you work, or you get the full amount only if you work a full day, etc.

There are no ramifications if you later take a full time position with the company. In fact, you can collect per diem even if you are a full time employee, but are working away from home. You do not have to be a contractor.

They can continue to pay the per diem as long as you're working for them and maintaining two residences. However, if you do something like rent your house out while you're gone, you're no longer maintaining two residences, and no longer eligible for per diem.

Any tour of duty adding up to over 500 miles counts as a per diem. You can claim up to the per diem limit without receipts. Anything over this has to have records i.e. receipts. Note also that as long as you keep a record of the amount spent and the date of the expense, then you do NOT need a receipt for any expense less than $75. A logbook and a pocket calendar is a perfectly acceptable method of tracking these "undocumented" (with a receipt, at least) expenses.

The US military pays its members per diem in accordance with the Joint Federal Travel Regulations. According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration rate, while all other days of travel receive the full rate. The JFTR also follows the 'expenses below $75 do not require a receipt' rule, although local disbursing officers may question charges they feel may be false.

ee also

* Attendance allowance
* Business Mileage Reimbursement Rate (USA)

Per diem is sometimes written as "perdium" ["sic"] . cite web
title = Search Result Suggestion
url=http://www.google.com/search?q=perdium Usage in this form is incorrect.

External links

* [http://www.gsa.gov/Portal/gsa/ep/contentView.do?contentId=17943&programPage=%2Fep%2Fprogram%2FgsaBasic.jsp&channelId=-15943&ooid=16365&pageTypeId=8203&P=MTT&programId=9704&contentType=GSA_BASIC GSA - Domestic Per Diem Rates]
* [http://usasearch.gov/search?v%3aproject=firstgov-perdiem& USA.gov - Search Domestic and Foreign Per Diem Rates]
* [http://www.irs.gov/publications/p463/index.html IRS Publication 463 (2006), Travel, Entertainment, Gift, and Car Expenses]


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  • per diem — per di·em 1 /pər dē əm, dī / adv [Latin]: by the day: for each day paid per diem per diem 2 adj 1: based on use or service by the day per diem compensation 2 …   Law dictionary

  • per diem — per di‧em [pə ˈdiːəm ǁ pər ] adjective formal for each day: • Our consultants earn a per diem rate of $1,600. per diem adverb * * * Ⅰ. per diem UK US adjective FORMAL …   Financial and business terms

  • per diem — per di|em1 [pə ˈdi:əm US pər ] n AmE 1.) an amount of money that an employer pays a worker for each day that is worked 2.) an amount of money that a worker is allowed to spend when doing his or her job, for example on a business trip ▪ a per diem …   Dictionary of contemporary English

  • per diem — 1510s, Latin, lit. by the day, from per (see PER (Cf. per)) + diem, accusative singular of dies day (see DIURNAL (Cf. diurnal)) …   Etymology dictionary

  • Per diem — Per di em [L.] By the day; substantively (chiefly U. S.), an allowance or amount of so much by the day. Also used adjectivally; as, a per diem allowance. [Webster 1913 Suppl. +PJC] …   The Collaborative International Dictionary of English

  • Per diem — Per Per, prep. [L. Cf. {Far}, {For }, {Pardon}, and cf. {Par}, prep.] Through; by means of; through the agency of; by; for; for each; as, per annum; per capita, by heads, or according to individuals; per curiam, by the court; per se, by itself,… …   The Collaborative International Dictionary of English

  • Per diem — (du latin qui signifie « par jour »), parfois perdieme en un mot, est une indemnité perçue par l’expatrié pour lui permettre de vivre dans un pays étranger au sien. Même si « per diem » veut dire « par jour », elle… …   Wikipédia en Français

  • per diem — per di|em [ pər diem ] adverb VERY FORMAL used after an amount of money to mean for each day : a fee of $250 per diem …   Usage of the words and phrases in modern English

  • per diem —    (per DEE em) [Latin] By the day; each day. An allowance for each day’s incidental expenses, especially those incurred while working away from the home office.    The hearings will be held before a hearing officer whose per diem payments may be …   Dictionary of foreign words and phrases

  • per diem — [pər dē′əm, dī′əm] adv., adj., n. [L] 1. by the day 2. daily 3. paid by the day ☆ 4. a daily allowance, as for expenses …   English World dictionary

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