Per Diem Policy Example: A Sample Template
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In this guide
Sometimes the fastest way to write a policy isn't starting from a blank page — it's adapting a working example and trimming it to fit. Below is a complete, ready-to-adapt per diem policy framework, built to mirror the GSA structure so reimbursements stay inside the tax-free limit from day one. For the decision-making behind each section, see our companion guide on how to set a per diem policy.
TL;DR
This sample per diem policy covers scope, daily lodging and M&IE allowances (including the 75% first/last-day rule), what's excluded, claim submission requirements, and an approval workflow — all mirroring the GSA structure so a company of any size can adapt it directly into their own employee handbook.
Policy scope and purpose
This policy covers all employees and contractors who travel on company business overnight or for a full day away from their primary work location. It replaces the need to submit meal receipts for trips that fall within the daily limits, which is one of per diem's core administrative advantages over actual-expense reimbursement.
Daily allowances
- Lodging: reimbursed at the actual cost up to the current GSA lodging rate for the destination city and travel month.
- Meals & incidentals (M&IE): reimbursed at the GSA M&IE rate for the destination city.
- First and last day of travel: M&IE is paid at 75% of the full daily rate — see our 75% first-and-last-day rule guide for the exact mechanics.
- Standard CONUS rate applies to any destination not separately listed by GSA.
| Item | Basis |
|---|---|
| Lodging | Actual cost, capped at the GSA rate for destination and month |
| M&IE — full travel day | 100% of the GSA M&IE rate for the destination |
| M&IE — first/last travel day | 75% of the GSA M&IE rate for the destination |
| Unlisted destination | Standard CONUS rate ($110 lodging / $68 M&IE, FY2026) |
Sample policy: daily allowance summary
What per diem does not cover
- Alcohol and entertainment — reimbursed separately with manager approval, if at all.
- Meals at your primary work location on a non-travel day.
- Commuting from home to the office.
Claim submission requirements
- Submit an expense report within 30 days of the trip end date.
- Include: destination, dates of travel, and business purpose.
- Attach the hotel receipt for lodging.
- Meal receipts are not required when claiming the GSA M&IE rate.
“A per diem allowance is treated as satisfying the substantiation requirements... for the amount of the expenses, if the employer's reimbursement does not exceed the applicable federal per diem rate.”
— Internal Revenue Service, per diem substantiation guidance, irs.gov
Approval workflow
Expense reports must be approved by the traveller's direct manager. Trips with lodging that exceeds the GSA rate require VP-level approval in advance. Unapproved expenses above the policy limit will not be reimbursed — stating this plainly in the policy avoids awkward after-the-fact disputes.
Rates and tools
Employees can look up the GSA per diem rate for their destination and automatically calculate the trip total — including the 75% first-and-last-day M&IE rule — using our per diem calculator. Print the result and attach it to the expense report for a clean, audit-ready paper trail.
Can this sample per diem policy be used by a small business?
Yes — the structure mirrors the GSA framework and scales to companies of any size, since it references published federal rates rather than requiring you to set your own.
Does this policy require meal receipts?
No — meal receipts aren't required when claiming the GSA M&IE rate, though the underlying trip still needs to be documented with dates, destination and purpose.
What happens if lodging costs exceed the GSA cap?
In this sample policy, lodging above the GSA rate requires advance VP-level approval; unapproved excess amounts are not reimbursed.
Where can I calculate the exact per diem total for this policy?
Use a per diem calculator that applies the current GSA rates and the 75% first-and-last-day rule automatically, then attach the result to the expense report.
Calculate it now
Use the free GSA per diem and IRS mileage calculators.