Financial Services and Operations

Meal Per Diem Rates

Michigan Tech will reimburse employees for reasonable meal expenses incurred. Meals not covered in a conference fee are reimbursable at the per diem rates, which are established through federal guidelines and IRS regulations. The per diem rate includes breakfast, lunch, and dinner.

To comply with IRS guidelines, the per diem rate for each calendar day is determined by the location where lodging is obtained for that night. On the day of returning home, the Houghton per diem rate of $51 must be claimed.

Standard Maximum Allowances for Meals (Including Tips)

Breakfast $ 10.00
Lunch $ 14.00
Dinner $ 27.00
Full Day Rate $ 51.00

IRS Key City Allowances

The IRS key cities and the applicable per diem rates are provided by the US General Services Administration (see Meals and Incidental Expenses). The university does not observe the General Services Administration practice of limiting reimbursement to 75% of the per diem for the first and last day of travel.

Choose appropriate Previous Years' Maximum CONUS Per Diem Rates to find applicable per diem rates for prior travel.

This table lists the six tiers for Meals and Incident Expenses.

Breakfast $ 10.00 $ 11.00 $ 12.00 $ 13.00 $ 14.00 $ 15.00
Lunch $ 14.00 $ 15.00 $ 16.00 $ 18.00 $ 19.00 $ 21.00
Dinner $ 27.00 $ 28.00 $ 31.00 $ 33.00 $ 36.00 $ 38.00
Full Day Rate $ 51.00 $ 54.00 $ 59.00 $ 64.00 $ 69.00 $ 74.00

Foreign Per Diem Rates

Foreign per diem rates are provided by the US Department of State. The M & IE (Meals and Incidental Expenses) Rate column for the appropriate city, country and month of travel is used in conjunction with the table below to determine the amount for each meal.

The following percentages may be used to determine the foreign per diem by meal:

Breakfast 20%
Lunch 25%
Dinner 55%
Full Day Rate 100%

For example, if the foreign per diem is $80/day, the following amounts may be claimed.

Breakfast $ 16.00
Lunch $ 20.00
Dinner $ 44.00
Full Day Rate $80.00

Reporting Meal Expenses

Business meals incurred while traveling must be reported on the Travel Expense Voucher under the Banq/Meals—Attachment section. Attach a copy of the Business Meals and Banquet form to the Travel Expense Voucher.