Lodging + Meals and Incidentals (M&IE) = Per Diem Rates
Per Diem is the allowance for lodging (excluding taxes for domestic travel) PLUS meals and incidental expenses (M&IE).
Lodging and M&IE Established Rates for Travel
- The General Services Administration (GSA) establishes Per Diem rates for destinations within the Continental United States (CONUS).
- Per Diem rates for Alaska, Hawaii and United States Possessions (OCONUS) are established by the Department of Defense.
- The rates for all foreign travel are established by the U.S. Department of State.
Deductions When Meals Are Provided
When meals are provided by others (i.e. - included in registration fees or hotel rates, provided by the business site, paid by others or paid directly by PPPL), the established M&IE rate must be reduced according to either the domestic breakdown chart or international breakdown chart.
Incidental expenses, as defined by the Federal Travel Regulations, include: fees and tips given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardesses and others on ships, and hotel servants. On foreign travel, laundry and dry cleaning are considered incidental expenses. Actual lodging expenses, in excess of the per diem rates, may be reimbursed with proper justification and prior approval.