Domestic Per Diem Rates Issued for Year Beginning in October

The General Services Administration (GSA) has released the federal domestic per diem rate table for fiscal year 2011. The rates are in effect from Oct. 1, 2010 through Sept. 30, 2011.

The per diem rate table is used by employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS). The per diem allowance is an alternative to reimbursing employees for their actual substantiated expenses for away-from-home lodging, and meals and incidental expenses (M&IE). The per diem rate may not exceed the rate paid by the federal government to its workers on travel status. The rate varies by locality of travel. If employees provide simplified substantiation (time, place, and business purpose), the per diem reimbursement isn't subject to income or payroll tax withholding and isn't reported on the employee's Form W-2.

Total per diem rates by locality for fiscal year 2011 will range from $123 to $340. New York City has the highest per diem rate (i.e., $340) in the table during the period from September-December.

There are six possible M&IE rates. These rates (i.e., $46, $51, $56, $61, $66, and $71) remain unchanged from the previous fiscal year. Lodging rates for locations listed in the per diem rate table will range from $77 to $269 in fiscal year 2011.

The following localities have been added to the table for fiscal year 2011:

• West Des Moines (Dallas County), Iowa;

• Centreville (Queen Anne County), Maryland;

• Moab (Grand County), Utah;

• Richland (Benton County), Washington; and

• Shepherdstown (Berkeley County), West Virginia.

The maximum standard per diem rate for travel locations not listed in the per diem rate table will increase from $116 to $123 ($77 for lodging, $46 for M&IE) in fiscal year 2011. The $7 increase is entirely due to an increase in the lodging rate from $70 to $77.

The following localities that were separately listed in the fiscal year 2010 per diem rate table are no longer separately stated (i.e., their per diem rate for fiscal year 2011 is $123):

• Montgomery, Alabama;

• Bakersfield/Delano and Brawley/Calexico/El Centro, California;

• Putnam/Danielson/Storrs, Connecticut;

• Fort Pierce, Leesburg, and Ocala, Florida;

• Conyers, Duluth/Norcross/Lawrenceville, and Peachtree City/Jonesboro/Morrow, Georgia;

• Boise and Twin Falls, Idaho;

• Elgin/Aurora, Illinois;

• Brownsburg/Plainfield and Michigan City, Indiana;

• Benton Harbor/St. Joseph/Stevensville, Charlevoix, Flint, Mount Pleasant, Ontonagon/Baraga/Houghton, and Warren, Michigan;

• Jefferson City and Springfield, Missouri;

• Grenada, Mississippi;

• Toledo, Ohio;

• Hampton City/Newport News, Virginia; and

• Green Bay and Sheboygan, Wisconsin.

The new per diem rate table is on the GSA's website.