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Federal Per Diem Rates for Fiscal Year 2014

The General Services Administration has issued its annual updated list of federal maximum per diem rates for travel to locations within the continental United States (CONUS). Per Diem Bulletin 14-1 is effective for travel undertaken on or after October 1, 2013 [78 F.R. 54651, 9-5-13].  

GSA Per Diem Rates

The federal per diem rate is a combination of the lodging expense rate and the meal and incidental expense (M&IE) rate for the locality of travel. For travel within CONUS, the per diem rates published by the GSA may be used to substantiate certain travel expenses.

Instead of requiring employees to substantiate business travel expenses, employers may provide reimbursement in the form of a per diem allowance for each day of travel. The amount of the per diem allowance is deemed substantiated so long as it does not exceed the federal per diem rates and the employee substantiates the time, place, and business purpose of the expenses. Per diem allowances that are equal to or less than the federal rates for the locality of travel are excludable from income, while per diem allowances exceeding the federal rates are treated as taxable wages subject to employment taxes to the extent of the difference between the allowance and the federal rate.

What’s new this year: The standard CONUS lodging rate for fiscal year 2014 increases to $83 (from $77), while 2014 adjustments in nonstandard lodging rates vary depending on changes in the local market for the cities and locations listed. The six M&IE rates are unchanged at $46, $51, $56, $61, $66, and $71.

For all locations within CONUS not shown on the list, the lodging per diem rate is $83 and the M&IE rate is $46, for a combined maximum standard per diem rate of $129. The combined per diem rates for the listed locations range from a low of $129 (off-season) for several locations, to a high of $374 (peak season) for New York City.

Areas added: Per Diem Bulletin 14-1 adds two new nonstandard areas to the list, as follows:

  • An entry for Big Spring, Texas, is added, with a lodging rate of $128 and an M&IE rate of $46.
  • An entry for Pearsall, Texas, is added, with a lodging rate of $151 and an M&IE rate of $46.

Areas modified: Per Diem Bulletin 14-1 modifies existing nonstandard areas on the list, as follows:

  • The entry for Boca Raton/Delray Beach/Jupiter, Florida, is modified to include Hendry County.
  • A separate entry for Harrisburg, Pennsylvania, is created, with a lodging rate of $106 and an M&IE rate of $51. 
  • A separate entry for Hershey, Pennsylvania, is created, including seasonal periods. For the period June 1–August 31, the lodging rate is $148 and the M&IE rate is $51. For the period September 1–May 31, the lodging rate is $103 and the M&IE rate is $51.
  • The entries for Pasco and Richland, Washington, are merged into a single nonstandard area, with a lodging rate of $90 and an M&IE rate of $46.

Areas deleted: Per Diem Bulletin 14-1 moves 29 locations that were nonstandard areas in fiscal year 2013 into the standard CONUS rate category, as follows:

Alabama: Montgomery
Arizona: Kayenta, Sierra Vista, and Yuma
California: Benicia, Dixon, and Fairfield
Florida: Altamonte Springs, Jacksonville/Jacksonville Beach/Mayport Naval Station, Kissimmee, Lakeland, and Ocala
Georgia: Columbus
Indiana: Michigan City and Valparaiso/Burlington Beach
Louisiana: Lafayette
Maryland: Hagerstown and La Plata/Indian Head/Waldorf
Michigan: Mount Pleasant
Missouri: Columbia, Jefferson City, and St. Robert
Mississippi: Gulfport/Biloxi/Picayune
North Carolina: Greenville and Winston-Salem
New Mexico: Albuquerque
Oregon: Ashland/Crater Lake
South Carolina: Greenville
Texas: Beaumont
Virginia: Chesterfield/Henrico Counties
West Virginia: Shepherdstown

OCONUS Per Diem Rates

The Department of Defense updates the per diem lodging and M&IE rates for travel in non-foreign areas outside the continental U.S, including Alaska, Hawaii, Puerto Rico, and the U.S. territories. Rate revisions, which are made via “Civilian Bulletins” on an irregular basis, are announced in the Federal Register.  

Foreign Per Diem Rates

The Department of State updates the per diem lodging and M&IE rates for travel in foreign areas. Note that these rate revisions are not announced in the Federal Register.

Find a Rate

CONUS, OCONUS, and foreign rates (by location) are all accessible from the GSA website.     




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