Per Diem Allowances• Effective December 1, 2015 the daily per diem meal allowance

rate for University of Massachusetts employees traveling on University business will correspond with the current rates listed by the General Services Administration (GSA).

• The University has elected to follow all of the current GSA

rates for University travel.

• Per Diem rates are intended to cover the employee’s cost of meals and incidentals when engaged in official University travel/business.

• Per Diem rates are based on the location of the lodging.

Per Diem Allowances

• Domestic travel has 6 separate per diem rates for per diem for meals and incidentals (see GSA website http://www.gsa.gov/perdiem ).

• The per-diem allowance will not be granted to travelers that are provided meals as part of their official university business. The value of any meals provided while on travel status should be subtracted from per diem according to GSA Meals and Incidental Expenses (M&IE) Breakdown.

• Domestic Travel Meals Per Diem Rates – The University’s per diem for employees follows the GSA per diem rates which includes meals and incidentals.

Per Diem Allowances

Per Diem Allowances

What’s Changed?

• 6 separate per diem rates

• Access Per Diem Rates on the GSA Website:

http://www.gsa.gov/perdiem

• Travelers are eligible for 75% of the per diem for the 1st and last calendar of travel with over night stay

What’s stayed the same?

• Per diem rate includes meals and incidentals

• Per rate is based on the location of the lodging

• Any meals provided are to be deducted from the daily per diem rate

Per Diem AllowancesFor all travel, 75% per diem is allowed for the 1st and last calendar day of travel; examples below.

1 Day trip – No overnight stay• Employees traveling longer than 12 hours are eligible for 75% of the per diem

rate. As there is no period of rest, this is considered a taxable reimbursement (as per IRS regulations).

2 Day trip – overnight stay• Employees traveling for 2 days are eligible for 75% of the per diem rate for the

first day of travel and 75% of the per diem rate for the second day of travel.

3 Day trip – overnight stay• Employees traveling for 3 days or more are eligible for 75% per diem on the 1st

and last calendar day of travel, and 100% of the per diem rate for the remaining travel days.

Per Diem Allowances

• The first and last day calendar day of travel is calculated at 75 percent.

Per Diem Allowances

Per-Diem (Domestic – Outside Continental US)• Outside Continental US includes Alaska, Hawaii, U.S. Territories and

Possessions• Same per diem rate guidelines apply, as listed for Domestic Continental US

(above)• For per diem rates, see the Department of Defense website:

http://www.defensetravel.dod.mil/site/perdiemCalc.cfm

International Travel Per-Diem • International travelers may use the U.S. Department of State Foreign Per Diem

rates which can be found at https://aoprals.state.gov/web920/per_diem.asp.

• International per diem rates can be used to obtain reimbursement for authorized travel outside the United States, Canada and Mexico.