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April 26—Per diem rates for U.S. business travel to more than 500 cities and jurisdictions including Brussels, Rome and Johannesburg were updated by the U.S. State Department and are to be effective May 1, 2016, the department said.
While the rates are the maximum tax free reimbursement rates issued to U.S. government employees traveling on official business in foreign areas, the U.S. Internal Revenue Service also allows U.S.-based employers to use the per diem substantiation method based on the rate schedule for accountable business travel by employees.
Employers can pay for employees for business meals, lodging and incidental expenses up to the allowable amounts without generating additional U.S. federal taxable income for the business traveler.
All jurisdictions in the following countries were updated: Australia, Austria, Belgium, Germany, Italy, Japan, Malaysia, Netherlands, New Zealand, Norway, Portugal, South Africa, South Korea and Sweden.
The latest list released by the department also includes changes to localities in Algeria, Argentina, the Bahamas, Bangladesh, Botswana, Brazil, Bulgaria, Cambodia, Cameroon, Canada, Chile, Cuba, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Ethiopia, Finland, France, Germany, Ghana, Greece, Hungary, Iceland, India, Iraq, Ireland, Italy, Jamaica, Kazakhstan, Lithuania, Luxembourg, Mexico, Morocco, Myanmar, Namibia, Panama, Papua New Guinea, Peru, Philippines, Poland, Romania, Sierra Leone, Slovakia, South Africa, Spain, Switzerland, Taiwan, Tanzania, Turkey, United Kingdom, Vietnam and Zimbabwe.
The U.S. State Department foreign per diem amounts are available at http://aoprals.state.gov/web920/per_diem_action.asp?MenuHide=1&CountryCode=0000.
More information on payroll issues in the countries mentioned can be found within the International Payroll Decision Support Country Primers.
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