Is per diem adjusted when lodging or meals are provided at no cost to the employee?Posted on Jan 9, 2014 in Travel.
When lodging is provided, employee is entitled to subsistence (meal) allowance only as follows:
- Breakfast – Breakfast shall be allowed if travel time begins before 8:00 am. Breakfast allowance is calculated at 8% of per diem.
- Lunch – Lunch shall be allowed for departing travelers when travel begins before 12:00 noon; lunch shall be allowed for returning travelers when travel time ends after 12:30 pm. Lunch allowance is calculated at 12% of per diem.
- Dinner – Dinner shall be allowed when travel time ends after 7:00 pm. Dinner allowance is calculated at 20% of per diem.
When meals are provided, per diem is adjusted at the prescribed rate:
- Breakfast 8% of per diem rounded to the nearest dollar.
- Lunch 12% of per diem rounded to the nearest dollar.
- Dinner 20% of per diem rounded to the nearest dollar.
When meals are provided at no cost to the employee, the per diem allowance shall not be adjusted when meals are included in conference programs. There are two criteria that must be met to be accepted as a “conference program,” pursuant to CM 2012-15:
- Must be sponsored by a governmental agency or an organization whose functions
are directly related to the State’s department or agency functions; and
- Must be supported by published program that includes dates and agendas.