A daily allowance for travel expenses (lodging, meals) — usually NOT taxable if within GSA rates.
Common paystub code: PER DIEM / PERDM
Per diem ("per day" in Latin) is a daily allowance given to employees traveling for work. If the per diem rate is at or below the GSA (General Services Administration) rate for that location, it's generally not taxable and won't appear as income on your paystub. If it exceeds the GSA rate, the excess is taxable. For 2026, the standard meals rate is $69/day for most cities (higher in major metros). Truck drivers have special per diem rules under DOT regulations.