© 2024 American Payroll Institute, Inc.
September 6, 2024 Volume 32 Issue 9
Federal Per Diem Rates Updated for Fiscal Year 2025
The General Services Administration (GSA) issued its
annual updated list of federal maximum per diem rates
for travel to locations within the continental United States
(CONUS). The new rates are effective for travel undertaken
on or after October 1, 2024 [89 F.R. 67093, 8-19-24].
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 provide detailed
substantiation of business travel expenses, employers may
provide reimbursement in the form of a per diem allowance
for each day of travel (see The Payroll Source®, §3.3-5). 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. Per diem
allowances that are equal to or less than the federal rates for
the locality of travel are excludable from income, while those
exceeding the federal rates are subject to employment taxes
to the extent of the difference between the allowance and
the federal rate.
What’s new for fiscal year (FY) 2025. The standard CONUS
M&IE rate will increase to $68 (from $59). The M&IE rates for
non-standard areas (NSAs) also will increase to $68, $74, $80,
$86, and $92 (from $59, $64, $69, $74, and $79). The rates
were last revised in 2022, so employers should make sure to
use the updated rates after October 1, 2024.
For all locations within CONUS not shown on the list,
the lodging per diem will increase to $110 (from $107), the
M&IE rate will increase to $68 (from $59), and the combined
maximum standard per diem rate will increase to $178. The
combined per diem rates for the listed NSA locations range
from a low of $178 (off-season) for several locations, to a high
of $575 (peak season) for Park City, Utah. There are 296 NSA
locations in FY 2025.
NSA location changes. No new NSA locations were added.
The GSA moved six locations that were NSAs or part of an
NSA last year to standard CONUS locations for FY 2025: Fort
Wayne, Ind. Canton, Ohio Mentor, Ohio East Greenwich/
Warwick, R.I. Waco, Texas and Wisconsin Dells, Wis.
OCONUS per diem rates
The Department of Defense updates the per diem lodging
and M&IE rates for travel in non-foreign areas outside of the
continental U.S. (OCONUS), 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
Federal Per Diem Rates Updated for Fiscal Year 2025. ..............1
USCIS Extends Form I-9 Expiration Date. ......................................2
Appeals Court Vacates DOL’s Dual Jobs Final Rule for Tip
Credit.................................................................................................. 2
IRS Issues Guidance on Matching Contributions for Student
Loans.................................................................................................. 3
Garnishments for Student Loans Unlikely to Begin in
September. .......................................................................................4
IRS Begins ERC Processing, Reopens Voluntary Disclosure
Program. ...........................................................................................4
SIFL Rates for 2nd Half of 2024 Announced................................. 5
IRS Updates Electronic Return Specifications for 2024............. 5
USCIS Reminds E-Verify Users About New Login
Requirements................................................................................... 6
IRS Updates Mailing Address for Reporting Back Pay
to SSA. ................................................................................................6
HHS Raises Civil Penalties for HIPAA Violations, NDNH
Misuse. ...............................................................................................6
PayrollOrg to Present Year-End Compliance Seminars............. 7
IRS Announces Quarterly Interest Rates........................................ 7
Appeals Court Said State Law Applies Over Egyptian Law for
Employee.......................................................................................... 7
9th Circuit Rules for Employer in FMLA Certification Case....... 8
7th Circuit Limits FLSA Collective Action to Work Done in
State. ..................................................................................................9
GAO Offers Options to ‘Fix’ Social Security................................... 9
Employers Can Help Employees Pay Student Loans Through
2025..................................................................................................10
10th Circuit Rules for Employer in Overtime, On-Call Case. ..10
Payroll Solutions. ...............................................................................11
National Taxpayer Advocate Publishes 2025 Objectives
Report. .............................................................................................11
Tax Court Rules It Has Jurisdiction Despite Missed
Deadline..........................................................................................12
Appeals Court Finds Pilots Did Not Need to Be Paid for Wait
Time..................................................................................................13
Wage and Hour Roundup. ..............................................................14
State and Local Highlights...............................................................15
GRTF Comments on New York City Equal Pay Proposal...... 17
GRTF Presents Results of Payroll Processing Disruptions
Survey. ........................................................................................17
Professional Certification Coalition Provides Year in
Review. .......................................................................................18
September 6, 2024 Volume 32 Issue 9
Federal Per Diem Rates Updated for Fiscal Year 2025
The General Services Administration (GSA) issued its
annual updated list of federal maximum per diem rates
for travel to locations within the continental United States
(CONUS). The new rates are effective for travel undertaken
on or after October 1, 2024 [89 F.R. 67093, 8-19-24].
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 provide detailed
substantiation of business travel expenses, employers may
provide reimbursement in the form of a per diem allowance
for each day of travel (see The Payroll Source®, §3.3-5). 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. Per diem
allowances that are equal to or less than the federal rates for
the locality of travel are excludable from income, while those
exceeding the federal rates are subject to employment taxes
to the extent of the difference between the allowance and
the federal rate.
What’s new for fiscal year (FY) 2025. The standard CONUS
M&IE rate will increase to $68 (from $59). The M&IE rates for
non-standard areas (NSAs) also will increase to $68, $74, $80,
$86, and $92 (from $59, $64, $69, $74, and $79). The rates
were last revised in 2022, so employers should make sure to
use the updated rates after October 1, 2024.
For all locations within CONUS not shown on the list,
the lodging per diem will increase to $110 (from $107), the
M&IE rate will increase to $68 (from $59), and the combined
maximum standard per diem rate will increase to $178. The
combined per diem rates for the listed NSA locations range
from a low of $178 (off-season) for several locations, to a high
of $575 (peak season) for Park City, Utah. There are 296 NSA
locations in FY 2025.
NSA location changes. No new NSA locations were added.
The GSA moved six locations that were NSAs or part of an
NSA last year to standard CONUS locations for FY 2025: Fort
Wayne, Ind. Canton, Ohio Mentor, Ohio East Greenwich/
Warwick, R.I. Waco, Texas and Wisconsin Dells, Wis.
OCONUS per diem rates
The Department of Defense updates the per diem lodging
and M&IE rates for travel in non-foreign areas outside of the
continental U.S. (OCONUS), 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
Federal Per Diem Rates Updated for Fiscal Year 2025. ..............1
USCIS Extends Form I-9 Expiration Date. ......................................2
Appeals Court Vacates DOL’s Dual Jobs Final Rule for Tip
Credit.................................................................................................. 2
IRS Issues Guidance on Matching Contributions for Student
Loans.................................................................................................. 3
Garnishments for Student Loans Unlikely to Begin in
September. .......................................................................................4
IRS Begins ERC Processing, Reopens Voluntary Disclosure
Program. ...........................................................................................4
SIFL Rates for 2nd Half of 2024 Announced................................. 5
IRS Updates Electronic Return Specifications for 2024............. 5
USCIS Reminds E-Verify Users About New Login
Requirements................................................................................... 6
IRS Updates Mailing Address for Reporting Back Pay
to SSA. ................................................................................................6
HHS Raises Civil Penalties for HIPAA Violations, NDNH
Misuse. ...............................................................................................6
PayrollOrg to Present Year-End Compliance Seminars............. 7
IRS Announces Quarterly Interest Rates........................................ 7
Appeals Court Said State Law Applies Over Egyptian Law for
Employee.......................................................................................... 7
9th Circuit Rules for Employer in FMLA Certification Case....... 8
7th Circuit Limits FLSA Collective Action to Work Done in
State. ..................................................................................................9
GAO Offers Options to ‘Fix’ Social Security................................... 9
Employers Can Help Employees Pay Student Loans Through
2025..................................................................................................10
10th Circuit Rules for Employer in Overtime, On-Call Case. ..10
Payroll Solutions. ...............................................................................11
National Taxpayer Advocate Publishes 2025 Objectives
Report. .............................................................................................11
Tax Court Rules It Has Jurisdiction Despite Missed
Deadline..........................................................................................12
Appeals Court Finds Pilots Did Not Need to Be Paid for Wait
Time..................................................................................................13
Wage and Hour Roundup. ..............................................................14
State and Local Highlights...............................................................15
GRTF Comments on New York City Equal Pay Proposal...... 17
GRTF Presents Results of Payroll Processing Disruptions
Survey. ........................................................................................17
Professional Certification Coalition Provides Year in
Review. .......................................................................................18
