Payroll Content Updated With 2013-2014 Federal Per Diem Rates

Author: Rena Pirsos, XpertHR Legal Editor

The Taxation of Employee Compensation section of the Employment Law Manual has been updated in the Per Diem Allowances subsection with the 2013-2014 federal per diem rates that employers may use to reimburse expenses incurred by employees who travel away from home on business to locations within the Continental US. The rates that have been updated include the standard federal per diem rates issued by the General Services Administration, and the Internal Revenue Service's optional "high-low" rates, special federal meals and incidental expenses rates that apply to the transportation industry and the incidental-expenses-only rate. The rates are effective for travel on or after October 1, 2013.

Additional Resources

Federal Standard Per Diem Rates for 2013-2014 Released

IRS Issues Optional 'High-Low' and Special Per Diem Rates for 2013-2014