什么是每日津贴，它的运作方式是怎样的？

Last updated: December 6, 2023

Per diem is a valuable tool for handling work-related expenses, but understanding how it works can be a challenge, especially if your company doesn’t have policies in place yet. This guide will walk you through the ins and outs of per diem pay, from its meaning to the benefits it provides for employers and employees.

What does per diem mean?

“Per diem” is a Latin phrase that translates to “by the day.” In a business context, per diem refers to a daily allowance from an employer to cover work-related expenses during business travel or temporary assignments. Per diem expenses might include meals, lodging, and other incidentals.

How does per diem work?

Now that you have a basic understanding of what per diem pay is, let’s dive into the different payment and reimbursement options available. While rates may vary depending on the employer and the specific circumstances, there are 3 main types of per diem payments: fixed, partial, and out-of-pocket.

Fixed per diem rate

A fixed per diem rate is a predetermined daily amount provided to cover expenses. This amount is usually calculated based on factors like location, time of year, and industry standards. Fixed rates offer employees the flexibility to spend as they see fit within the given allowance and usually eliminate the need to submit receipts or documentation for each expense.

Fixed per diem allowances are typically covered through prepayment to the employee or through a corporate credit card.

Partial per diem payment

In some cases, employers may offer a partial per diem payment, which means covering a portion of daily expenses while the team member is responsible for the rest. For example, for a day trip, a business might provide its employee with a per diem allowance for meals but expect that the employee will manage their own transportation.

Partial per diem payments are also common for the first and last days of a longer business trip, when an employee might spend part of their day in the office.

Out-of-pocket reimbursement

This type of payment involves employees paying for work-related expenses themselves and submitting receipts to their employer. While this option may require more paperwork and recordkeeping, it can be a useful approach when employees have unique or unusual expenses that don’t fit within a company’s standard per diem rate.

如何决定每日津贴的金额

每日津贴的金额可能视多种因素而异，包括联邦政府规定、公司政策、生活成本差异和行业标准。下面，让我们来详细分析这些因素如何左右每日津贴的金额。

联邦政府规定

联邦政府可能针对您所在的领域制定了有关每日津贴的具体要求。美国总务管理局 (GSA) 设定了政府雇员的每日津贴金额。私营公司和其他组织可以在确定每日津贴金额时参考 GSA 的规定。美国国务院针对美国联邦雇员的国际旅行设定了每日津贴金额。该金额基于联邦雇员的海外目的地国家和城市的生活成本计算得出。

生活成本差异

每日津贴的金额通常根据各地的生活成本差异进行调整。例如，与前往生活成本更低的目的地相比，员工在前往纽约或旧金山等生活成本高昂的城市时可能获得更高的每日津贴。

行业标准

一些行业根据员工的独特需求和期望确定每日津贴的金额。制定每日津贴政策之前，请考虑常见费用，并研究其他组织可能提供的金额。

每日津贴有什么好处？

每日津贴率对雇主和雇员都有许多好处。了解这些好处，可以帮助您对于如何实施每日津贴做出更明智的决定。以下是一些最重要的好处：

对于雇主

• 简化费用跟踪：为员工提供固定的每日津贴费率，因为无需查看个人收据，雇主就可以更轻松地跟踪和管理费用。
• 控制成本和合规性：建立每日津贴费率后，可以通过设置固定的每日津贴，帮助雇主控制成本、减少税收负担并确保合规。
• 吸引并留住人才：提供具有竞争力的每日津贴费率，可以使公司对潜在员工更具吸引力，并有助于留住现有员工。
• 减少行政工作量：您可以减少审核个人收据和处理费用报告所需的文书工作量和时间，从而腾出宝贵资源用于其他任务。

对于员工

• 财务可预测性：收到固定的每日津贴费率后，因为知道了自己有多少钱可以支配，员工就可以更有效地计划支出。
• 灵活性：有了每日津贴费率，员工得到了以最适合自己的方式分配日常支出的自由，从而获得更愉快、压力更小的差旅体验。
• 文件更少：每日津贴费率可以最大限度地减少员工随时掌握收据和提交详细费用报告的需求。 -潜在的税收优势：在某些情况下，根据具体情况和适用的税法，每日津贴可能会被视为免税收入。

让每日津贴政策更轻松

优步企业版平台可以轻松为您的员工提供差旅期间的行程和餐饮，具有可自定义的限额和集成报销功能，可确保政策的可见性和合规性。