Table of contents:
A per diem reimbursement for meals, including
gratuity, shall be paid to Lewis-Clark State College employees in
accordance with amounts set by the State Board of Examiners, for all
If employees are absent from their official station
for less than twenty four (24) hours, a partial-day reimbursement for
meals, including gratuity, shall be paid in accordance with amounts
set by the State Board of Examiners, subject to the following time
If the actual departure time is 7:00 am
or before or if the return time is 8:00 am or after.
If the actual departure time is 11:00 am
or before or if the return time is 2:00 pm or after.
If the actual departure time is 5:00 pm
or before or if the return time is 7:00 pm or after.
The cost of meals furnished as part of a conference
registration fee shall be deducted from the traveler’s per diem at the
partial-day meal reimbursement rate.
Accordingly to I.R.S. regulations, meal
reimbursement for travel of less than 24 hours that does not require
an overnight stay must be reported as taxable income.
The I.R.S. considers these meal costs as “personal” rather than
“business” expenses and the reimbursements are subject to federal,
state and applicable Social Security and Medicare taxes.
Meal receipts are not required to support the claim
for full or partial day per diem reimbursements. Itemized receipts are
required if hosting a business group meal.
Maximum Per Diem Reimbursement Rates
Daily Per Diem Reimbursement
In State- $30.00 per day
Out-of-State- $46.00 per day (unless
the destination city is listed on the federal per diem website.)
Partial Day Per Diem Reimbursement
When employees are
absent from their official station on official business for less than
twenty four (24) hours, partial day per diem reimbursement may be
provided at an amount equal to a maximum of twenty-five percent (25%)
of the total per diem rate for breakfast, thirty-five percent (35%) of
the total per diem rate for lunch, and fifty-five percent (55%) of the
total per diem rate for dinner.
Out-of-State Base Rate Change:
Official action was taken
by the members of the State Board of Examiners to amend the base
out-of-state per diem rates from $39.00 to $46.00
per day. LCSC will adopt the policy in conjunction with the State
Controller’s Office for travel occurring after January 1,
Domestic per diem rates
Foreign per diem rates