Fixed per diem (and per mile) rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed expense report with supporting receipts to document amounts spent while travelling on business.
However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay must genuinely be required and actually occurs, to justify payment of per diem allowance.
[10] The JTR also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt.
[11] The JTR also follows the 'expenses below $75 do not require a receipt' rule, established by the Internal Revenue Service although local disbursing officers may question charges they feel may be false.
[13] Due to the large number of away games and associated travel days in American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions.
Minor pro and collegiate athletes also receive meal money for overnight trips, usually paid as a rate set by the league or university they are affiliated with.
As athlete salaries have risen, per diems have occasionally become a contentious issue when negotiating CBAs: for instance, in 2016 Major League Baseball slashed allowances from $100/day to $35/day, citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale.
Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience.
If employees pay for a hotel in cash or with a payment card, then they must retain any billing invoices (Russian: кассовый чек, romanized: kassovy check).
Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip.
However, where the Commissioner is satisfied that the amounts so received “solely represent reimbursement” to the employee, the same shall not be chargeable to tax.
A Daily Subsistence Allowance (DSA) comprises the UNDP's total contribution towards such charges as lodging, meals, gratuities, transport cost from place of lodging to the first place of official business, and vice versa, and other payments made for personal services rendered.