每日

定义

每日 is the amount provided to a traveler to cover expenses such as food, 饮料, 餐, 用餐小费, fees and tips given to porters, 行李航空公司, 19, 酒店女服务员, stewards or stewardess on ships and hotel individuals in foreign countries. 每日 is a fixed amount for official travel status and is not a reimbursement for actual costs incurred.

公务旅行身份: the traveler is physically away from their primary work station by a distance of 50 miles or more, or the travel includes an overnight stay.

小费及小费: are included in the per diem allowance amount and cannot be claimed separately, even if the gratuity is unrelated to a meal expense. This includes all amounts related to baggage handling, 酒店服务, or for what services gratuities are usual and customary.

每日

Federal per diem rates are determined each fiscal year and become effective October 1.

Per diem is based on the final trip destination not the state of origin. To calculate per diem allowance by the state, or for foreign per diem, visit U.S. General 服务 Administration 每日 Rates.

州内津贴，55分.00 /天

• 早餐8美元.00
• 午餐18美元.00
• 晚餐29美元.00

每日 Eligibility Time Parameters:

离开

• On the day the trip begins, the traveler is eligible for 100% of the per diem if the trip begins before 12 p.m. (中午).
• On the day the trip begins, the traveler is eligible for 50% if the trip begins after 12 p.m. (中午). 
• For the departure day, the per diem rate is based upon the location of overnight lodging

返回

• On the day the trip concludes, the traveler is eligible for 100% of the per diem if the trip concludes after 6 p.m.
• On the day the trip concludes, the traveler is eligible for 50% if the trip concludes before 6 p.m. 
• For the day the traveler returns from a trip, the per diem rate is based upon the last location of overnight lodging

当日膳食

Depending on the departure and/or return time reimbursements may be considered taxable income. In order for reimbursement to be excluded from taxable income, when there is not an overnight stay, the travel reimbursement must be ordinary and directly related to the conduct of university business, IRC 274 (a) (1) (a).

In those few situations whereby the department has agreed to reimburse outside of the IRC 162(a) and IRC 274 (a) (1) (a), reimbursement will be reported as taxable income to the employee.

杂费

Communication while in Travel Status:

Telephone — the cost of personal telephone calls to others within the U.S. while on official travel status is allowed. Travelers are allowed to incur the cost of one phone call for each full or partial day of official travel not to exceed 10 minutes per call.

Internet Access — The cost to gain access to the internet at the temporary work location or lodging vendor for official U of I business is allowed. The cost to access the internet aboard airplanes, or other locations may be allowable, provided that a justification is attached to the travel claim that such access is essential in the performance of official U of I business it is not intended for personal convenience or entertainment.

Laundry and Dry Cleaning 服务 — The cost for laundry and dry cleaning services are allowable if the duration of the official travel exceeds five (5) calendar days.

Entertainment — The cost of entertainment, 比如室内电影, 视频游戏, pay-per-view television programs or similar items, 是不允许的.

Ground 运输 — Tips such as taxis and shuttles are allowed for reimbursement as long as they are reasonable and the use of the ground transportation was the most economical and effective means of transportation both from the standpoint of time and cost of the transportation fares.