Business Travel Meals
Per diem is a daily meal allowance and includes taxes and tips. To be eligible for per diem, University of Illinois System employees must be on approved business travel that includes an overnight stay. Per IRS guidelines, per diem is not provided for same-day travel. The cost of meals purchased is not reimbursable.
Meal Per Diem Reimbursement for Domestic Travel
The Illinois Travel Regulation Council establishes the per diem allowance for all state employees traveling within the U.S. Per diem is a daily travel meal allowance and includes taxes and tips. To be eligible for per diem, University of Illinois System employees must be in travel status on approved business travel that includes an overnight stay. Per IRS guidelines, per diem is not provided for intra-day (same day) travel. The cost of actual meals purchased while in travel status is not reimbursable and receipts for such meals should not be submitted with the expense report.
Effective February 1, 2024, the Illinois Travel Regulation Council has adopted the GSA Per Diem Rates.
Chrome River automatically calculates the per diem reimbursement amount based on number of travel days. A University Travel Card (TCard) may not be used for meal purchases when in travel status, except when hosting an allowable business meal.
Domestic Travel Meal Deductions
University of Illinois System employees must deduct from the per diem allowance when a meal is provided during travel status. On the first and last travel day, employees are only eligible for 75 percent of the total per diem rate.
Meal Per Diem Reimbursement for International Travel
University employees on approved business travel are eligible to receive meal and incidental expenses (M&IE) per diem for the time spent in international travel status. Employees traveling within the United States and its territories receive the GSA per diem rates. International M&IE per diem rates apply once the employee has left their headquarters and is on travel status. The cost of actual meals purchased while in travel status is not reimbursable and receipts for such meals should not be submitted with the expense report.
The Chrome River system automatically calculates per diem reimbursement based on the date and time that travel status begins and ends to the countries visited.
The international M&IE per diem rates are determined by the U.S. Department of State and include the following:
- meals and taxes
- fees and tips to waiters, bellhops, housekeeping, etc.
- laundry, dry cleaning, etc.
- transportation between place of lodging or business and places off site to obtain meals
For a detailed list, see Business and Financial Policies and Procedures Manual, 15.1 Travel - Travel Reimbursement and Per Diem.
For additional information, see the U.S. Department of State Foreign Per Diem Rates website.
International Travel Meal Deductions
Reduce the amount of the M&IE per diem being claimed if any meals were provided during travel, including meals at a conference or on board an airplane, train, or ship:
- Breakfast - deduct 15%
- Lunch - deduct 25%
- Dinner - deduct 40%
If an employee hosted a business meal, do not claim reimbursement for the hosted meal and a per diem allowance.
The University Travel Card (TCard) may not be used for meal purchases when in travel status, except when hosting an allowable business meal.
Per Diem FAQs
How is per diem calculated for foreign travel?
International Per Diem rates apply once the employee is onboard the aircraft leaving the U.S. The per diem rates are those published by the U.S. State Department. (Please see Section 15, Travel of the Business and Finance Policies and Procedures manual.)
If paying for a co-worker's meals while traveling, can I claim twice the per diem amount on my Expense Report?
No. You can only claim per diem for yourself.