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July 28—Per diem rates for U.S. business travel to more than 200 cities and jurisdictions including Tokyo, London and Johannesburg were updated by the U.S. State Department and are to be effective Aug. 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 Australia, Iceland, Japan, New Zealand, Norway, South Africa and South Korea were updated.
The latest list released by the department also includes changes to localities in Brazil, Botswana, Canada, Lithuania, Namibia and the United Kingdom.
The State Department foreign per diems 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 Network country primers.
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