Per Diem Policies
A per diem is paid only when traveling on official OVERNIGHT business outside the traveler's official station. (Official Station is defined as the area within a 25-mile radius of an employee's designated base point. Base Point is defined as the place, office or building where the traveler performs his/her duties on a routine basis.) A per diem is never paid in advance.
The per diem includes meals and is broken down by breakfast, lunch, dinner and I&E (Incidental Expenses). Incidental expenses are things such as payment for bellhop, tips for taxis and shuttles; personal telephone calls; laundry; travel between lodging and places where meals are taken; and other individual needs. For the 48 contiguous States, a flat $3 per diem amount is paid for each day of overnight travel for incidental expenses.
The Table below provides a breakdown of individual meal amounts from the "Meals and Incidental Expense (M&IE) Rates" that can be found on the "In-State" and "Out-of-State" Per Diem and Lodging Tables. Use the "In-State" or "Out-of-State" Lodging and Per Diem Table to determine which amount below should be used as your per diem. For per diem and lodging rates for travel dates October 1, 2007 and AFTER, click OCTOBER 1, 2007 and AFTER; for travel dates PRIOR TO October 1, 2007, click PRIOR TO OCTOBER 1, 2007. The Commonwealth--not UMW--establishes these per diem rates and has a "standard" rate with a "city-by-city" exception rate. (The "standard rate" for "in-state" is different from the "standard rate" for "out-of-state.") The Meal and Incidental per diem MUST correspond to the location specified for the OVERNIGHT LODGING. The meals are broken out because you must deduct any meal that is provided based upon the regulations below. If a meal is provided, you MUST REDUCE the per diem by that applicable meal.
| TOTAL | $39 | $44 | $49 | $54 | $59 | $64 |
|---|---|---|---|---|---|---|
| Breakfast | $7 |
$8 |
$9 |
$10 |
$11 |
$12 |
| lunch | $11 |
$12 |
$13 |
$15 |
$16 |
$18 |
| dinner | $18 |
$21 |
$24 |
$26 |
$29 |
$31 |
| Incidentals | $3 |
$3 |
$3 |
$3 |
$3 |
$3 |
| 75% travel days | $30 |
$34 |
$38 |
$42 |
$45 |
$49 |
The M&IE Rate Table above reflects rounded (UP) amounts for the 75% travel days. This is intentional and intended to be more convenient for the agency (University) and the traveler.
On a travel departure and return day (defined
as the day you leave and return to your HOME BASE AREA) 75% of the meals
portion of the per diem is allowable based on:
DEPARTURE DAY - where you spenD the night
RETURN DAY - where you spenT the night BEFORE returning home
The Incidentals amount ($3 for the 48 contiguous States) is NOT
prorated on a travel departure or return date; 100% of the incidental portion of the per diem is paid.
**When traveling to different cities without returning to your home base, use the city where you spent the night as the basis for the per diem rate. For example, the day you leave your home base, use the per diem for the location where you are going to spenD the night. The following day(s), use the per diem for the location where you spenT the night.
You are allowed 75% of the meals portion of the per diem based upon your travel day. For example, if you take a red eye flight out of California on 9/15/06 and arrive in the DC area in the morning on 9/16/06, you can be paid 100% of the per diem (less any meals that were provided) for 9/15 and 75% of the meals portion of the per diem on 9/16 (less any meals that were provided, on the plane, for example). The Incidentals portion ($3 in the 48 contiguous States) of the per diem would be paid at 100% on 9/16.
DETAILED EXAMPLE:
If no meal is provided on a travel departure or return day, the 75% is calculated for you on the bottom of the line of the table above. NOTE that the amounts are rounded UP to the nearest whole dollar. Using an example of a $64 per diem, and NO meal is provided on a travel departure or return day, the calculation would be as follows:
$12 (breakfast) + $18 (lunch) + $31 (dinner) = $61 x 75% = $45.75 + $3 (Incidentals) = $48.75. Again, the state allows rounding UP, so you can round UP to $49.
When meals are provided, such as in conjunction with a conference, the per diem is reduced by the allowable rate for that meal. For example, if breakfast is provided at a meeting in Philadelphia, the total allowable per diem for that day would be $52. Calculation: $64 (total per diem for Philadelphia) - $12 (breakfast portion of the per diem as shown on the table above) = $52.
When meals are provided with a conference or
on an airplane ON A TRAVEL DEPARTURE OR RETURN DAY,
the TOTAL MEAL'S portion of the per diem is reduced by the provided
MEAL'S portion of the per diem, followed by a 75% pro-rating of the
balance. The full Incidental portion of the per diem is allowed. For
example, if you spent the night in Los Angeles (the per diem for LA is $64) and lunch was provided on the
plane, the allowable per diem for that day would be $35.25, but effective January 17, 2006 you can ROUND UP that figure to an even $36. Calculation:
0.75($12 + $31) + 3 = $35.25
DETAILED CALCULATION: $12 (breakfast portion of the $64 per diem) + $31
(dinner portion of the $64 per diem) x 75% + $3 (the Incidental portion of
the per diem) AND THEN ROUND UP TO $36. (Effective 01/17/06, you are allowed to ROUND UP to the nearest whole number.)
The meal per diem will be paid directly to the traveler --even where it can be shown that one traveler incurred the expenses on behalf of another traveler. In other words, you will NOT be paid someone else's per diem--even if you paid for their meals. The travelers will be responsible for settling any meal expenses incurred on someone else's behalf.
If the registration/conference fees receipt shows itemized charges for meals, and the cost of a meal exceeds the per diem amount for that meal, it is an allowable and reimbursable expense. The Commonwealth realizes that part of the meal fee could be for space rental. Your total per diem for that day should be reduced by the "provided meal's" per diem rate--not the fee you paid for the meal.
If you are attending a "one day travel" conference where you will NOT spend the night, and a meal is listed as part of the fees, it is an allowable expense, but please note that if a meal is not included on "one day travel," you are NOT allowed any portion of a per diem--and you will not be reimbursed for any meals, unless it is an official Business Meal. (See Business Meal for details.) Per diem is paid only when traveling on official OVERNIGHT business travel.
When meals are included with registration or lodging expense as part of a package, the number and type of meals (breakfast, lunch, dinner) must be recorded on the Travel Expense Reimbursement Form. If a continental breakfast or reception is offered as part of the travel event and the food/timing is sufficient to serve as a meal, the traveler must reduce the per diem by the appropriate allowance amount. If a meal is offered as part of a conference and the traveler has medical restrictions, the traveler should make every effort to have the conference facilitate his/her needs by the deadline specified by the conference. If the conference does not honor the request, the traveler is NOT required to deduct the applicable meal allowance from the per diem; HOWEVER, the traveler MUST INCLUDE A NOTE or other documentation with the Travel Expense Reimbursement Voucher documenting this information.