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By setting standardised rates and reducing the amount of documentation required, both governments and businesses enjoy a more efficient process.",{"type":57,"content":62},[63],{"text":64,"type":53},"The rules can seem complicated, with different rates for same-day and overnight stays, domestic and international travel, and with certain expenses excluded altogether. 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When travelling for work, the employee is allowed to spend up to this amount without seeking specific approval for each purchase.",{"type":47,"attrs":111,"content":113},{"level":112},3,[114],{"text":115,"type":53},"Why are per diem rates used?",{"type":57,"content":117},[118,120,128],{"text":119,"type":53},"Tracking and recording employee expenses is often tedious and time consuming — both for the company and the employees themselves. Both requesting permissions to spend and providing ",{"text":121,"type":53,"marks":122},"proofs of purchase",[123],{"type":124,"attrs":125},"link",{"href":126,"uuid":79,"anchor":79,"target":79,"linktype":127},"https://www.spendesk.com/blog/proof-of-purchase-for-business-expenses/","url",{"text":129,"type":53}," create an administrative burden, and often lead to mistakes.",{"type":57,"content":131},[132],{"text":133,"type":53},"Per diem allowances let employees spend up to a fixed amount without approval, and often without providing receipts. (Whether proof is required may depend on your jurisdiction.) Because the amounts are small, it’s often not worth the time it takes to justify meal costs or incidental expenses.",{"type":47,"attrs":135,"content":136},{"level":112},[137],{"text":138,"type":53},"Tax deductions",{"type":57,"content":140},[141],{"text":142,"type":53},"The financial reason companies use per diems is that they often offer tax deductions, therefore saving the company money. In most countries, legitimate business expenses are not taxed - including travel. But to streamline this process and provide guidelines, many governments determine and communicate the amount allowed.",{"type":57,"content":144},[145],{"text":146,"type":53},"In general, any travel expense which stays within the proscribed per diem rate will be free from tax. If companies choose to go over the allowed rate, the difference will be taxed.",{"type":47,"attrs":148,"content":149},{"level":102},[150],{"text":151,"type":53},"How are per diem rates determined?",{"type":57,"content":153},[154],{"text":155,"type":53},"There are two basic ways in which a company will set per diem rates for employees:",{"type":157,"attrs":158,"content":161},"ordered_list",{"order":159,"key":160},{"order":49},"ol-0",[162,169],{"type":163,"content":164},"list_item",[165],{"type":57,"content":166},[167],{"text":168,"type":53},"Following rates set by governments or authorities",{"type":163,"content":170},[171],{"type":57,"content":172},[173],{"text":174,"type":53},"Setting its own rates if the official rates aren’t sufficient",{"type":57,"content":176},[177],{"text":178,"type":53},"Most companies will choose the rates set by official travel regulations. These ensure that you are eligible for tax deductions, and the rationale is clear for all employees. Some companies may choose to individual negotiate new rates with HMRC or the IRS, which naturally requires administrative and legal work.",{"type":47,"attrs":180,"content":181},{"level":112},[182],{"text":183,"type":53},"Reimbursement rates in the UK",{"type":57,"content":185},[186,188,194],{"text":187,"type":53},"HMRC sets out what it calls “",{"text":189,"type":53,"marks":190},"scale rate payments",[191],{"type":124,"attrs":192},{"href":193,"uuid":79,"anchor":79,"target":79,"linktype":127},"https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim30240",{"text":195,"type":53},",” sometimes known as meal allowance rates. These include set rates for domestic travel during the day, overnight stays within the UK, and international travel. For the latter, each country (and sometimes city) has its own rate, reflecting the relative meal costs and lodging rates in those locations.",{"type":57,"content":197},[198,200,206],{"text":199,"type":53},"Here’s a full explanation of ",{"text":201,"type":53,"marks":202},"HMRC’s meal allowance rates",[203],{"type":124,"attrs":204},{"href":205,"uuid":79,"anchor":79,"target":79,"linktype":127},"https://www.spendesk.com/blog/hmrc-meal-allowance-rates/",{"text":207,"type":53},".",{"type":47,"attrs":209,"content":210},{"level":112},[211],{"text":212,"type":53},"Per diem rates in the US",{"type":57,"content":214},[215],{"text":216,"type":53},"The IRS sets out the federal per diem rates, broadly bucketed into either high cost or low cost localities. Each of these two buckets has a set daily rate which applies across all of the continental United States (CONUS). High cost localities are explicitly listed, meaning any location not on this list is considered low cost, and the lower rate applies.",{"type":57,"content":218},[219],{"text":220,"type":53},"There is also a separate rate for transportation professionals known as special M&IE (meal and incidental expenses), and a small rate of $5 per day for incidentals while traveling.",{"type":57,"content":222},[223,225],{"text":224,"type":53},"Read the ",{"text":226,"type":53,"marks":227},"US government guide to per diems",[228],{"type":124,"attrs":229},{"href":230,"uuid":79,"anchor":79,"target":79,"linktype":127},"https://www.irs.gov/pub/irs-drop/n-22-44.pdf",{"type":47,"attrs":232,"content":233},{"level":102},[234],{"text":235,"type":53},"What can a per diem be used for?",{"type":57,"content":237},[238],{"text":239,"type":53},"Per diem rates only apply to business expenses, most often related to business travel. 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Sin embargo, si tienes una empresa en el Espacio Económico Europeo o en el Reino Unido, podemos trabajar contigo y puedes reservar una demo.",{"type":57,"attrs":2178,"content":2179},{"textAlign":79},[2180],{"text":2181,"type":53},"De lo contrario, introduce tu correo electrónico a continuación y te avisaremos cuando podamos ayudarte en tu país.","Gracias por enviar el formulario","Horas","b095740c-b878-41dd-9a7b-f393d2e4de30","El evento comienza en","Ups, algo va mal…","Minutos","Segundos","Actualizar","Aquí no hay opciones.","Se ha producido un error al enviar el formulario. 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