This article has been updated to reflect 2022 rates.

You might have heard about per diem pay before. But, are you familiar with Publication 1542? Learn more about Publication 1542 per diem rates and how to calculate per diem pay below.

出版物1542

Per diem is a daily rate employers give employees to cover business-related traveling expenses. You can repay the actual expenses the employee incurs. Or, you can pay employees a standard per diem rate set by the IRS.

The per diem rates change each year depending on Publication 1542. The Publication 1542 per diem rate includes expenses for lodging and meals and incidental expenses (M&IE). Incidental expenses usually include tips for employees (e.g., hotel staff).

Rates are updated each year and go into effect on October 1. The General Services Administration (GSA) provides specific per diem rates. You can find current, past and upcoming per diem rates on theGSA网站. However, these rates can vary throughout the year and are subject to change.

The per diem rates can vary by location. Rates increase in more expensive parts of the country, like big cities (e.g., New York City or Boston). Review Publication 1542 per diem rates and contact your state for more information.

Calculating per diem pay

There are two methods you can use while calculatingper diem pay：常规的联邦每日债率法或高低方法。查看如何使用下面的两种方法计算每个Diem薪酬。

Regular method

The rates for the regular federal per diem rate method change based on the locality of where you send the employee. For travel within the Continental United States (CONUS), the GSA provides per diem rates for specific cities.

The 2022 regular federal per diem rate method is $155 per day ($96 for lodging and $59 for meals and incidental expenses).

The regular rate of $155 per day covers approximately 2,600 counties across CONUS. In 2022, there will be319 non-standard areas(NSA) that have per diem rates that are higher than the CONUS rate.

High-low method

由于联邦每日diem费率可能会根据一年中的位置和时间而变化，因此美国国税局允许您使用简化的高低计算方法。

The high-low method has one rate for high-cost localities and another for all other cities not considered high-cost in CONUS. Rates for the high-low method change annually.

As of October 1, 2021, the per diem amount for the high-low rate includes:

• Conus城市每天$ 202
• $296 per day for high-cost localities

Use the rate of $296 per day if an employee is traveling to a high-cost area. For example, use the high-low rate of $296 per day if your employee travels to New York City. Review IRSNotice 2021-52for additional cities that are considered high-cost localities.

Pier diem rules

根据Diem率和规则可能很复杂。由于每个Diem周围的规则和法律，您必须知道遵循哪些法规。

You may be asking,Are employers required to pay per diem? TheFair Labor Standards Act(FLSA) does not explicitly state that businesses have to reimburse all employees for business travel.

However, refusing to cover these expenses could violate最低工资or overtime laws. You must use per diem pay if wages after travel expenses go below minimum wage requirements.

The per diem is not taxable as long as you give the employee the maximum per diem amount per day or lower. The allowance is taxable if the per diem exceeds the maximum amount.

You must also know the time limitations of per diem pay. Per diem becomes taxable when the business trip lasts one year or more. Review the one-year rule on theIRS websitebefore deciding to pay an employee per diem.

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This article was updated from its original publication date of 9/13/2010.

This is not intended as legal advice; for more information, please点击这里。