What are per diem rates and tables?

A per diem rate is the daily allowance that an employee receives for expenses incurred on business-related travel. These rates typically vary by location. The rate in San Francisco, CA, for instance, would be higher than the rate in Louisville, KY.

Per diem tables store the dollar values for the various per diem rates in all locations.

There are seven categories to which per diem rates can apply:

• Lodging

• Mileage

• Breakfast

• Lunch

• Dinner

• Incidentals

• Maximum M&IE (Meals and Incidental Expenses)