Oct 252005

A daily payment to an employee on a business trip or while in temporary quarters either before departure from the home country and after arrival in the host country. The per diem is intended to reimburse meals, hotel and miscellaneous expenses although hotel costs may be reimbursed separately. Per diems are often used for personnel on short-term assignments. The per diem may be priced to cover all or partial costs in the country where the costs are incurred or may be established as an “international per diem.” If an international per diem is established, the same per diem will apply to all individuals on the short-term assignment, regardless of country of origin.