What Are Per Diems for Business Travel and How to Claim Them?

What is the Difference Between a Per Diem and a Standard Expense?

Per diems and standard expenses are two distinct methods for covering food costs during business trips. Per diem generally covers meals, but claiming both per diem and food receipts can trigger complex tax implications that vary by country—often making food receipts fully taxable. In some countries, per diem is mandatory and overrides standard food expense claims. Always consult the country-specific detailed guides.

What the Per Diem Allowance Covers (And What It Doesn't) 

Per diems generally simplify reimbursement for daily running costs while traveling.

The exact costs covered by the per diem allowance differ by country based on local tax laws and company policy. Always consult the country-specific table below for precise details on what your per diem covers.

• Generally Covered Costs: Per diems typically cover costs like meals, and sometimes other small expenses like incidental gratuities (tips), snacks/refreshments, or petty acquisitions.

• Costs NOT Covered - These must always be submitted as separate standard expenses with a valid receipt:
  • Major expenses like Accommodation and Transportation (flights, train tickets, rental cars) are generally not covered by the per diem allowance;
  • Business meals (e.g., with a client) are also typically not covered.
• Mandatory Deduction: You must declare any meals (e.g., breakfast included in the hotel rate or a client-paid dinner) that were provided to you, as this will result in a mandatory deduction from your daily allowance.
• Proof of Travel: Compliance often requires proof that the business trip took place (e.g., boarding pass, hotel folio). If required by your country's rules, the Expense flow will prompt you to upload these supporting travel documents.

Submitting Per Diem Claims via the Oyster Expense Flow

The Expense Reimbursement Request Flow is configured with country-specific rules to guide you through the correct per diem submission.

Follow these steps for a compliant and successful submission:

1. Navigate to the Expense Tool: Log in to the Oyster Platform and go to the Expense Reimbursement section.
2. Start a New Submission: Select the option to create a new expense request.
3. Upload the Required Documentation: Upload the required Per Diem documentation (the Claim Form or Trip Statement) to document the trip details (dates, destination, purpose).
   • You can upload multiple files at once.
   • Before submitting, check that you are submitting acceptable documents. Otherwise, your expense reimbursements may be subject to taxation.
   • Ensure your uploaded documents are compliant with local regulations.
4. Set Category and Sub-category: 
   • Select Category: Travel
   • Select Sub-category: Per Diem, or Business Trip, or similar, depending on your country.
5. Complete the Fields: Once you select the Per Diem sub-category, the interface will automatically adjust to request the necessary country-specific information.
   • See details per country below or in the corresponding Country Expenses Guidelines.
   • Required Notes: In some countries, you may be asked to input specific data, such as a breakdown of dates or locations, into the Notes field. Please be sure to include all requested information.
   • Standard Data: Fill in the other requested data as usual (Expense Name, Expense Date, Amount). 

🗺️Per Diem Rules by Country

The requirements for documentation and rates vary significantly by country. Please check the table below for specific details on your country's policy.

Norway, Indirect - People 2.0 Norway

To correctly process travel expenses for employees hired under People 2.0 Norway, the following per diem forms must be completed and submitted:

1. Mileage Form 

2. Travel Allowance Domestic

Please ensure that all forms are filled out accurately and attached to the relevant expense report before submission.

• Travel Statement-new.xlsx40 KB
• Foreign Business order trip and settlement 2023 (5).xls40 KB
• Business Trip Form v.3.9.xlsx30 KB