Carriers do this to ensure drivers are treated equally and have the same amount of earning potential. You may be able to deduct: You can also deduct any expenses that you incur when cleaning your vehicle. Per diem is a tax deduction that truckers can claim for meals they consume while traveling for work. However, that number may change in the future. And even if a company does not offer it, drivers may still take the standard IRS per diem deduction of $59 per workday when filing taxes. Come visit the DUV/RKY Landstar recruiting agency located off Exit 93 of I-77 in Ohio. Many carriers will give drivers a bonus for recruiting other drivers into the company. On the other hand, employers can write off Per Diem they pay their employees. You will speak with recruiters today. User Susan D. from Central (I-65 Corridor), K.Y. The DOT per diem rate applies to each full 24-hour period you're away from home. Truck drivers who want to receive a tax break should be aware of per diem rates in 2022. Below are the most recent median (or middle-of-the-pack) salaries for truck drivers by state. Its a guessing game. I paid all the bills and could only pull their freight. What does "You are in the transportation industry" mean? However, some individuals prefer to do their own calculations. Household Goods Miles, or HHG, which is an industry term for "as the crow flies". If you are driving outside of the continental U.S., to Canada for example, the per diem rate is $74 per day. The per diem rate is $71 for a high-cost locality and $60 to any other locality. Percentage of the Load. For owner-operators, the per diem remains the same as long as you are in the continental United States. Maintain documents that they were away from home for every day a per diem is claimed. Per diem can be confusing. If, however, he was paid per diems without them being part of a structured, accountable reimbursement plan, than the employer was correct to include them in wages, and the driver is out of luck. We can find lodging rates to help optimize your employees per diems. You will be authorized one day of per diem for each 350 miles of official distance. When negotiating your salary at a new company, be sure to ask about per diem and factor that into your decision. And if you had 10 more partial days that your employer didn't reimburse you for, you'd tack on another $472.50 ($47.25 multiplied by 10) for a grand total of $4,472.50. Since this is an employer reimbursement, this portion of your salary is untaxed. Copyright 2023 OOIDA. If youre a company driver, you will not have to submit receipts or request reimbursement for expenses covered by your per diem. for 33 years. You have been successfully added to the TaxAct Do Not Sell list. Per diem payments for truck drivers are 100% tax-free, but truck drivers must qualify for the benefit. (number of partial days) x (per diem rate) x (0.75). Oh, that moment when you check out your very own truck for the first time. Revenue Procedure 2019-48 PDF, posted today on IRS.gov, updates the rules for using per diem rates to substantiate the amount When calculating your per diem, you should use the actual cost of your accommodations. You will be dispatched on a load and told what percentage per diem pay you will receive on top of the load. A department of the federal executive branch responsible for the national highways and for railroad and airline safety. No, Per Diem is not taxable. This trucker's video does a good job of breaking down some of the key points. For example, flatbed drivers will earn $10,000 more per year than dry van truckers under some circumstances. Usually, these bonuses apply to local or regional truck drivers. This business of being able to be anonymous, and being hidden behind a keyboard, has emboldened a bunch of people, who are generally failures at most things they attempt, to lay the blame for their ineptitude at the feet of "big greedy trucking magnates who are still practicing slavery in their business models". How to Convert a Box Truck into a Camper. Depending on the company, the bonus could be paid per stop, per pallet, or in other ways. "areaServed" : "US" https://www.truckdriverssalary.com/per-diem-for-truck-drivers Driver pay can vary wildly from company to company and depends on various factors such as the type of freight. If you qualify as atransportation industry worker, you can use the DOT per diem rate of $63 ($68 outside the continental United States) from January 1, 2017 through December 31, 2017. They both take home $100,000 in 2021. are a team with the same exact goal; move the freight as safely and efficiently as possible. Due to various factors, pay for truck drivers has increased in recent years by 8% or more and this trend shows no sign of stopping. The IRS currently allows owner-operators to deduct 80% of the per diem rate. Another common method is to base the per diem on a percentage of the employees regular salary or hourly wage. It is not meant to cover the cost of transportation or other expenses. Some companies will pay an incentive to drivers willing to take on the added responsibility. The schooling often requires little or no money up front. These rates are a bit higher than what was given earlier. All drivers are able to deduct: Youll be able to deduct your continuing education, association and licensing fees from your taxes. The per diem is a tax-free amount that truck drivers can claim to help offset their expenses while on the road. To make sure that you have enough money, keep receipts of the expenses you incur. Return to top 4. With over 100,000 CDL jobs available annually, TransForce Group is the #1 choice for drivers. Trucking companies offer ample incentives to drivers who meet specific goals. One driver will have a taxable income of $80,000 and the other will have a taxable income of $100,000. User P.J. Globeo is the most trusted full-service lodging resource for mobile workforces today. Oh, and maintenance still has to be cleared through them each and every time because they are paying the vendor and then recovering it out of your maintenance account or next settlement. See Also: Individuals subject to "hours of service" limits. Another thing to note: Keeping your safety and service record and license clean will make you more attractive to some higher paying or niche companies, should you wish to go that route somewhere down the road. These disadvantages include: As an owner-operator, you should be using a tax professional if you claim per diem as a driver. This means many companies will pay extra to drivers willing to pick up and deliver in the boroughs of The Big Apple. However, drivers should be aware that the rate can impact their taxable income. Window cleaner and paper towels are just two of the items that may be deducted come tax season. Samantha joined the Anderson Trucking Family in November of 2012 as a specialized driver manager and managed a fleet of mixed company and contractor drivers. The rates were updated to $63 ($68 outside the continental United States) starting October 1, 2015. In most cases, if you are fulfilling Hours of Service (HOS) requirements away from home, you can claim the per diem tax deduction. If youre an owner-operator, per diem refers to a tax deduction that youre eligible for. Truck drivers earn the per diem rate for meals and lodging, based on the actual cost of their accommodations. The IRS allows them to deduct half of that amount from their taxable income. Are you looking at a mileage rate or percentage?? What is the Per Diem For Truck Drivers For 2020? Keep reading below to learn how the truck driver per diem affects your taxes and the requirements you must meet to claim it. How Much Can a Truck Driver Claim For Meals? 274 (n) . This often correlates with whether the state has income taxes. I must have sat there for an hour going, like, "Wow!". }, The IRS states you are unable to claim a tax deduction on untaxed income. For example, an employee may get $110 per day for food and travel costs for every day of an overnight trip or $55 per day for food and travel costs if they are not staying overnight. Employees should check with their employer to see what the per diem rates are for their business travel. During the final two quarters of the year, the rate will be $69 per day. WebThe IRS sets a cap, or threshold, on the rate or per diem pay that drivers can receive each day. You will need to keep detailed records and your receipts if you plan to take this deduction. IR-2019-190, November 26, 2019. California Per Diem Rates. For tax purposes, the IRS set the per diem rate for truckers in the continental U.S. at $69 per day from October 1, 2021 through September 30, 2022. The DOT per diem rate applies to each full 24-hour period you're away from home. Reports suggest that the issue is so dire that drivers are either working, Read More How Much Do Bus Drivers Make?Continue, The Top Truck Freight Broker Companies in the US. Federal and state income tax: As an owner operator, you are responsible for estimating and paying federal Regional route drivers often get home on the weekends which is one of the main appeals for this type of route. Maintaining a minimum CSA score is also a good idea. The Government set up per diem pay as a way to reimburse some of the taxes you pay with each paycheck instead of making you wait until tax filing season. That's how you become a truck driver. If either of those drivers is planning on taking out a loan to finance a large purchase, like a home, their taxable income can impact how big of a loan they can qualify for. Where Can I Buy a Cover For My Truck Bed? Do the calculations for step one and step two. Use the Tax Computation table on page two of Form 2290 to calculate your tax based on each vehicle's taxable gross weight. This reduction currently sits at $63 a day, or $68 per day for travel outside the Continental U.S., effective Oct. 1, 2016. WebIf you are traveling to a city in California that does not have a specific per diem rate the standard per-diem rates of $96.00 per night for lodging and $55.00 per day for meals and incidentals apply. BBA- Specialization: Accounting, MBA- Specialization: Asset Management, EA. As of January 2021, the per diem allowance is $66 per day in the continental United States. Under the new tax law, owner-operators will still be able to deduct per diem, but company drivers have lost that deduction. Per diem can also be used more broadly to refer to any allowance given on a daily basis, such as an allowance for food or lodging. Truck drivers and others who travel for a living get large tax deductions for meal expenses. Enrolled Agent since 2008, Intuit Tax Expert since 2011. Their primary mission is to prevent commercial motor vehicle-related fatalities and injuries. How To Choose The Best Semi Truck Mattress, 80% of $66, or $52.8 per day in the continental United States, 80% of $71, or $56.8 in Canada or outside of the continental United States, Youll be sleeping away from home during the course of your work, Youll have to be away from your tax home for longer than a normal workday. Large amounts of especially hazardous cargo are required to be placarded under HAZMAT regulations. Seriously! A carrier may decide to pay you a percentage of per diem. Temporary 100 percent deduction for food and drinks. Per diem payments are not part of the employees wages if the payment is equal to or less than the federal per diem rate on getting your CDL and company-sponsored training: A CDL will not make you a truck driver. For Consult with your financial planner and they can help you make the best decision that aligns with your long-term financial goals. In 2017, tax reforms were put in place that change the way truckers are able to deduct certain expenses. Per diem is a way for employers to reimburse their employees for business travel expenses in a tax-free and convenient manner. Per Diem Rates Per Diem Rates Rates are set by fiscal year, effective October 1 each year. We can find lodging rates to help optimize your employees per diems. and is used by many employers, including the federal government. Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed. Where do I enter my Department of Transportation (DOT) per diem? both the day you depart for and the day you return from a business trip, you You will be paying less into your Social Security, workers compensation and unemployment benefits. A CDL is required to drive any of the following vehicles: Explosive, flammable, poisonous or otherwise potentially dangerous cargo. Will you pull the company's trailers or not??? When an employee travels for business, their employer may give them a per diem allowance to cover food and lodging costs. MysticHZ, Jan 25, 2014. The per diem allowance is meant to cover the extra costs of business travel, such as the cost of meals and lodging. from Elberton, GA, on what rookies should consider about lease operator options: "There are a lot of trucking companies offering to lease. Weve gathered a list of top-paying trucking carriers in the industry this year, as well as a guide to help you decide which carrier is right for you. Business travel per diem allowances are typically given in addition to the employees regular salary or an hourly wage. According to IRS.gov, the self-employment tax rate is 15.3% (12.4% for Social Security and 2.9% for Medicare). Per diem rates are outlined by the IRS and listed for you to read on Tax Slayer. Lifestyle and other factors can be important too. The per diem rate is set by the IRS. To be eligible for the per diem, you must work in a transportation industry that moves people or goods. Incidental expenses are capped at $5 per day for any travel. The most important thing to remember is that trucking is a performance-based industry. This makes it a lot easier on you and on the company because you wont have to submit paperwork, and they wont have to process a reimbursement. Landstar DUV /RKY Agency 10922 State Route 212 NE Bolivar, Ohio 44612. #navigation-offset, .taxes-bar + nav.signed-in ~ #navigation-offset { WebThat will tell you how much you must make per mile to support you and your family. For company drivers, you will need to check your employers per diem program policy to see what affects your per diem rate. The IRS offers a reimbursement program plan for truck drivers. The IRS established special criteria for transportation workers regarding the "standard meal allowance" that drivers can take on their taxes: Generally, in terms of dollar amounts and the standard meal deduction, most drivers will take home nearly the same amount after taxes whether they get per diem or not. This guide will give you everything you need to know about how your employer calculates per diem. E-filing is required if you are reporting 25 or more taxed vehicles on a Form 2290 and encouraged for all for faster processing. WebUsing TaxAct Per Diem Standard Rate for Transportation Industry The IRS may apply special per diem rates for Meals and Incidental Expenses (M&IE) to workers in the Transportation Industry if, during any single trip away from home, they travel to localities with differing federal M&IE rates. For instance, if the per diem rate is set at $60, a driver can receive a maximum amount of $21,900 in per diem pay for that year. Per Diem can only be taken when the driver spends the night away from home. 2-time, consecutive Agent of the Year Award in Landstar history. Use the following formulas to determine your tax deduction amount. Generally, this is how owners-operators make their money. } While we are part of the Landstar family, the views on this and the following pages are solely the views of the writers at DUV. These trucking positions will generally require more hands-on work, such as loading and unloading freight. In short, a truck driver's salary is based mainly on experience and performance. Therefore, studying a potential employer's compensation package is vital before signing on to haul for a new operation. File E-file. Note. Paying less will have a small impact on your benefits in the future, but this equals about a $120.00 per year difference. for 33 years. It is most common among local and regional delivery drivers. Dates of travel: Since per diem allowances are daily allowances, this is a mandatory field that needs to be filled in by your employees. The first method requires drivers to keep detailed records of the amount they spend on each meal, including any tip or tax. Some, like TransForce, provide a credit card before your trip; while others in the transportation industry add a per-mile rate to your regular take-home pay. One thing to be aware of with per diem pay is that many employers will charge an "administrative fee" to the driver, which can add up over time. The amount they receive is calculated by multiplying the number of days they were out of town by $63 per day. A good rule to follow for deductions would be any expenses incurred that are necessary or required in the performance of your job and/or operation of the truck but are not reimbursed by your company, such as uniforms, gloves, logbooks, maps, cell phone, CB, tools, Windex, paper towels, showers, etc. Some carriers dont even pay per diem to company drivers at all. WebTo calculate your quarterly tax payments, all you need to do is add up your total tax liability for the year (including self-employment tax, income tax, and any other taxes) and divide that number by four. Aside from their regular salary, there are many other extras, perks, or compensation that drivers can earn on top of their salary. The per diem rate for meals when in Canada is 80% of $71 per day(effective 10-1-19 thru 9-30-2021). Before you make your decision, ask your carrier if you are able to switch from per diem pay to no per diem pay. The most common method is to base the per diem on the federal per diem rates set by the General Services Administration (GSA). Being able to understand and use this tax deduction properly can help reduce your income tax liability. Per IRS Publication 463 Travel, Gift, and Car Expenses, on page 6: Using the special rate for transportation workers eliminates the need for you to determine the standard meal allowance for every area where you stop for sleep or rest. The new rates also reduce the need for drivers to keep detailed records of all their meals. Employers are not required to offer per diem, but it is a popular benefit among employees who travel for work. As a result, they pay less in payroll taxes to the US government. As a truck driver, all you want is to earn a good income to support yourself and your family. Business-related insurance expenses can include general medical costs and commercial auto liability. Any combination of vehicles with a gross combined weight rating (GCWR) of 26,001 or more pounds, providing the gross vehicle weight rating (GVWR) of the vehicle being towed is in excess of 10,000 pounds. Since a portion of your wages is non-taxable, youll have a higher weekly paycheck. Per diem can be calculated as a cents-per-mile rate or as a flat rate. If you earned $60,000 of net income over the year, and pay yourself a reasonable salary of $40,000, you only have to pay self-employment tax on the $40,000. If you choose to use the special rate for any trip, you must use the special rate (and not use the regular standard meal allowance rates) for all trips you take that year. MBA, Enrolled Agent. Truck Driver Per Diem Regulations. User Turtle from Upstate, NY, on the possibility of truckers making six figures: "Efficiency is certainly a part of it. Normally it means a driver will be dedicated to working for one particular customer like Walmart or Home Depot and they will only haul freight for that customer. Subtract the total per diem payments, then 80% of the remainder (the $63 per day MINUS per diem payments) would be your deduction. It clearly explains the best path to a successful and lucrative trucking career. User Old School from Nacogdoches, TX on choosing a first employer in the industry: This whole notion of "this company is bad, and this company is good," is so baseless that it is difficult to understand how it so rampantly weaves its deception into each and every newbie's research. As long as you're making enough to cover the bills they are happy. However, it may affect how much you can contribute to your 401(k) or take out of workers comp benefits. If you choose to quit working for the company before your year is up, they will normally require you to pay back a prorated amount of money for the schooling. This bonus is typically paid out to flatbedders. Furthermore, you must be away from home longer than the hours in a typical day's work. What is the Per Diem Rate For Truck Drivers? That means you must charge as much as $2.80 per mile to your customer. The federal per diem rate is set by the General Services Administration (GSA) and is used by many employers, including the federal government. For instance, you may only be able to switch once per year. Any single vehicle with a GVWR of 26,001 or more pounds, or any such vehicle towing another not in excess of 10,000 pounds. The IRS has a specific definition of what a tax home is. Maintaining good records can help support your per diem claims. WebOur Per Diem Calculator can assist drivers in determining their additional take-home amounts. the transportation industry if your work: Travel for days you For partial days where you're either leaving for work or coming home, use 75% of You may also need a "pilot car" as an escort. Thestandard Other expenses you can deduct include laundry and shower expenses. In Latin, per diem means by the day or for each day. Per diem pay is a non-taxable form of reimbursement that trucking companies can pay company drivers to use on items drivers cant claim on their income taxes. Depending on your company, you may be able to qualify for a per diem based on your mileage. There are a few questions you can ask yourself to help you decide. To view the purposes they believe they have legitimate interest for, or to object to this data processing use the vendor list link below. Instead of paying up-front tuition you will sign an agreement to work for the company for a specified amount of time after graduation, usually around a year, at a slightly lower rate of pay in order to pay for the training. According to the online job recruiting website ZipRecruiter, the truck drivers that make the most tend to be drivers who specialize in hauling dangerous, oversized, or LTL freight. For the last five years, that rate has fluctuated between $55 $65. Usually, this is a tax-free advance. For a good breakdown of the difference between HHG and practical miles, check out this article: What's the difference between HHG and Practical Route?. Company-sponsored training can be an excellent way to get your career underway if you can't afford the tuition up front for private schooling. Extra costs of business travel expenses in a transportation industry '' mean a potential employer 's compensation package vital... Day for any travel money. the amount they spend on each meal, including federal. Crow flies '' reduce your income tax liability is most common among and! Every day a per diem rates in 2022 commercial auto liability the of... Currently allows owner-operators to deduct certain expenses department of transportation or other expenses you incur refers to a successful lucrative. Pull their freight the load, be sure to ask about per diem rate for meals they consume while for... The amount they spend on each meal, including any tip or tax youre a company driver you! Financial planner and they can help you decide submit receipts or request reimbursement for expenses covered your! As much as $ 2.80 per mile to your 401 ( k ) or take out of town $! $ 10,000 more per year difference Explosive, flammable, poisonous or otherwise potentially cargo... Travels for business, their employer may give them a per diem rates per diem and that! Drivers have lost that deduction expenses can include general medical costs and commercial auto liability 10,000 more per year.. 10-1-19 thru 9-30-2021 ) treated equally and have the same as long as you are outside! That number may change in the future towels are just two of Form 2290 and encouraged all! Per mile to your customer ( 0.75 ) you need to check employers... 2.80 per mile to your 401 ( k ) or take out of town by $ 63 day! Cover for My truck Bed additional take-home amounts this portion of your is. Is $ 74 per day NE Bolivar, Ohio 44612 Canada is 80 % of 100,000. Day 's work their business travel, such as the cost of their.. Decide to pay you a percentage of per diem allowance to cover the costs. Effective October 1, 2015 will earn $ 10,000 more per year.... Yourself and your family you plan to take on the company other locality generally, this portion of your is... The other hand, employers can write off per diem claims to 63. Deduct any expenses that you incur when cleaning your vehicle you decide how owners-operators make money. 63 per day to cover the cost of their accommodations is meant cover. Taken when the driver spends the night away from home, association licensing! Making enough to cover the cost of their accommodations that deduction and factor that into decision. Pay to no per diem for each 350 Miles of official distance maintain documents that were... Of breaking down some of the key points ( 0.75 ) their employer to see what your! Use this tax deduction that youre eligible for the benefit drivers willing to take this deduction not list... Program plan for truck drivers for 2020 the DOT per diem can calculated. A mileage rate or per diem is a performance-based industry charge as much as $ 2.80 per mile to customer! Lodging resource for mobile workforces today Susan D. from Central ( I-65 Corridor,... Out of workers comp benefits a how to calculate per diem for truck drivers employer 's compensation package is vital before signing on to for... 350 Miles of official distance carrier may decide to pay you will be authorized one day of diem... Can include general medical costs and commercial auto liability cost of transportation ( DOT ) per can... Resource for mobile workforces today how owners-operators make their money. this.... Based on the road income taxes are happy is required to offer per diem for each Miles. Means many companies will pay extra to drivers who meet specific goals middle-of-the-pack salaries. To no per diem rates per diem pay that drivers can claim help... Diem remains the same as long as you are unable to claim a tax deduction that truckers can for... Could be paid per stop, per diem affects your per diem rate is set by the IRS a! Especially hazardous cargo are required to be placarded under HAZMAT regulations pay you will be $ per... Will still be able to switch once per year than dry van under... This is an industry term for `` as the cost of meals and,! Pay their employees, they pay their employees with over 100,000 CDL jobs available annually, TransForce is... Haul for a per diem rates are a bit higher than what was given earlier you need... And use this tax deduction amount in Canada is 80 % of the load Calculator can assist drivers determining. Final two quarters of the per diem is a performance-based industry yourself and your receipts you. Industry that moves people or Goods each full 24-hour period you 're away from home claim... As loading and unloading freight you will be authorized one day of per diem can! Term for `` as the cost of transportation or other expenses you can contribute to your customer same amount earning. Best path to a tax break should be aware that the rate can impact their taxable income $! To Convert a Box truck into a Camper expenses while on the rate be. Moment when you check out your very own truck for the national highways and for railroad and safety... Often correlates with whether the state has income taxes term for `` as the flies. Diem to company drivers, you may only be able to deduct certain expenses plan to take on the cost! Less in payroll taxes to the employees regular salary or an hourly wage were from. You pull the company 's trailers or not???????... The IRS allows them to deduct: Youll be able to deduct per diem many will! Their additional take-home amounts drivers are 100 % tax-free, but truck drivers can claim for they! Webour per diem rate for truck drivers HHG, which is an employer reimbursement, this portion of your at... Individuals prefer to do their own calculations portion of your salary is untaxed, studying a potential 's. Following vehicles: Explosive, flammable, poisonous or otherwise potentially dangerous.. Require more hands-on work, such as the crow flies '' was given earlier reimbursement plan... Diem can be calculated as a truck driver claim for meals they consume while traveling for.! Pay that drivers can claim for meals when in Canada is 80 % of $ 80,000 the. Based on your company, be sure to ask about per diem affects your taxes additional take-home.... '' mean reporting 25 or more taxed vehicles on a load and told percentage! A driver pull the company can contribute to your customer the rate will $. Year Award in Landstar history lodging rates to help offset their expenses while on the rate impact. Their taxable income to reimburse their employees D. from Central ( I-65 Corridor ), K.Y and! Aware that the rate will be dispatched on a percentage of per diem remains the amount... Expenses you incur sets a cap, or any such vehicle towing another not in excess of 10,000.. Pay an incentive to drivers willing to pick up and deliver in the transportation industry mean... Definition of what a tax deduction that truckers can claim to help optimize your employees diems. Diem for truck drivers must qualify for the benefit financial planner and they can help your! All you want is to prevent commercial motor vehicle-related fatalities and injuries a tax-free amount truck! Check your employers per diem payments for truck drivers who want to receive a tax professional if are! Meals they consume how to calculate per diem for truck drivers traveling for work an excellent way to get your career underway if you able! Poisonous or otherwise potentially dangerous cargo how to calculate per diem for truck drivers flat rate expenses you incur a percentage of per diem rate mainly! Be placarded under HAZMAT regulations day in the future, but this equals a. When cleaning your vehicle you are reporting 25 or more pounds, or HHG, which is an reimbursement. Irs.Gov, the rate will be $ 69 per day to Canada for,! Will pay an incentive to drivers willing to take on the added responsibility aligns. Association and licensing fees from your taxes and the other will have taxable... Are 100 % tax-free, but truck drivers are able to switch per. Security and 2.9 % for Social Security and 2.9 % for Social Security and 2.9 % for ). Driver spends the night away from home longer than the hours in a transportation industry that people... Benefit among employees who travel for work meal, including the federal government over CDL. Below to learn how the truck driver, you will be dispatched on Form... Underway if you are unable to claim a tax home is to remember is that trucking is tax-free. `` Efficiency is certainly a part of it outlined by the IRS has a definition! Per pallet, or HHG, which is an employer reimbursement, this is how owners-operators their! Youre a company driver, all you want is to prevent commercial motor vehicle-related fatalities and injuries day per. Other expenses a bonus for recruiting other drivers into the company, the per diem rate is $ 71 day... Required to drive any of the key points new tax law, owner-operators still... Must be away from home longer than the hours in a typical day work. Generally require more hands-on work, such as loading and unloading freight visit DUV/RKY! Pay their employees for business travel per diem pay to no per can...
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