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''Per diem'' (Latin for "per day" or "for each day") is a daily allowance for expenses—a specific amount of money an organization gives an individual, often an employee, per day to cover living expenses when traveling for work. A ''per diem'' can include part or all of the expenses incurred, for example it may exclude accommodation (for which reimbursement may be available on presentation of receipts) and only cover meals. ''Per diem'' is also used as an adjective and an adverb. Travel, particularly by motor vehicles, is often reimbursed at a rate determined only by distance travelled, e.g., the US Business Mileage Reimbursement Rate. Fixed ''per diem'' (and ''per mile'') rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed expense report with supporting receipts to document amounts spent while travelling on business. Instead, employers pay employees a standard daily rate without regard to actual expenditure. In the UK the term "scale rate subsistence and/or accommodation payments" is used more commonly than "''per diem''". ==United Kingdom== Accommodation and subsistence (meals) payments paid as fixed daily amounts are described as "scale rate expenses payments" by the UK HM Revenue & Customs (HMRC). HMRC guidance does not use the term "per diem",〔 but it is used by some organisations.〔(Warwick University, Human Resources - Payroll: Per Diem Rates (Countries A-C) )〕 HMRC allows scale rate expenses payments for income tax purposes for travel within the UK,〔(HMRC: EIM05200 - Employment income: scale rate expenses payments: general )〕 and allows a dispensation for such payments for travel abroad.〔(HMRC: Employment income: scale rate expenses payments: accommodation and subsistence payments to employees travelling outside the UK )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Per diem」の詳細全文を読む スポンサード リンク
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