New Per Diem’s October 1, 2009: $39 to $46 (also through 2011 to 2012)

Domestic per diem rates issued for year beginning in October:  The General Services Administration (GSA) has released the federal domestic per diem rate table for fiscal year 2010. The rates are in effect from Oct. 1, 2009 through Sept. 30, 2010. The table is used by employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS). The per diem allowance is an alternative to reimbursing employees for their actual substantiated expenses for away-from-home lodging, and meals and incidental expenses (M&IE). The per diem rate may not exceed the rate paid by the federal government to its workers on travel status. The rate varies by locality of travel. If employees provide simplified substantiation (time, place, and business purpose), the per diem reimbursement isn’t subject to income or payroll tax withholding and isn’t reported on the employee’s Form W-2.

Total per diem rates by locality for fiscal year 2010 will range from $116 to $411. New York City has the highest per diem rates from September-December. There are six possible M&IE rates. These rates (i.e., $46, $51, $56, $61, $66, and $71) are all $7 higher than the rates in fiscal year 2009. Lodging rates for locations listed in the per diem rate table will range from $70 to $340 in fiscal year 2010. The following localities have been added to the table for fiscal year 2010: (1) Jefferson City (Cole County), Missouri; (2) St. Robert (Pulaski County), Missouri; and (3) Middlebury (Addison County), Vermont. The maximum standard per diem rate for travel locations not listed in the per diem rate table will increase from $109 to $116 ($70 for lodging, $46 for M&IE) in fiscal year 2010. The $7 increase is entirely due to an increase in the M&IE rate from $39 to $46.

The always updated per diem rate table is on the GSA’s website at http://www.gsa.gov/portal/category/21287