The leaves may be changing, but for the time being, the High-Low per diem rates are not.

The IRS has determined that High-Low Substantiation Method per diem rates for Fiscal Year (FY) 2013, which began on October 1, will remain the same as FY2012, according to Notice 2012-63.

Employers can pay a per diem rate to an employee on business travel…

The IRS recently announced plans to discontinue the High-Low Substantiation Method, a decision that could significantly slow down negotiations in contract placements and increase the administrative burden of managing contractors.  But fortunately, the IRS is reconsidering this decision, and you can help convince them to keep the high-low method in place. 

Contractors are often paid a per diem rate for travel expenses when working away from home rather…

If you place contractors who are eligible for per diem, you may want to be aware of the new High-Low Substantiation rates recently released by the IRS.

Employers often choose to pay a per diem rate to an employee on business travel instead of reimbursing them for the actual cost of the expenses they incur. This is especially common in contract assignments because the employee is often working in a location far from their permanent residence and must maintain a second…