Meal Per Diem

While in Travel Status, travelers have several choices on how to be reimbursed for meals and lodging.

  1. Per diem allowance. This allowance is a payment in lieu of reimbursement for actual lodging and meal costs. Receipts are not required to be submitted.

    • In-state per diem allowance: $85.00
    • Out of state and International per diem allowance: $115.00

    These rates are established per the New Mexico Mileage and Per Diem Act.

  2. Actual Lodging Expenses, Plus a Per Diem Meal Reimbursement. Per diem meal reimbursement includes the actual cost of food, beverages, gratuities, and incidental expenses. Receipts are required to claim actual lodging expenses, but do not have to be submitted for the meals. This method is allowed for both domestic and international travel.

    The meal per diem allowance is determined by the IRS and the U.S. Department of State. The traveler will use the meal per diem rate for the location where the business event occurred. The exception is that ALL New Mexico destinations are only allowed a meals and incidental per diem rate of $46.

    There are three (3) different websites on which you can find the rate for the location of the business event:

    1. For travel within the 48 continental United States, click here. At this website, verify that the correct "fiscal year" for the travel dates is selected (federal fiscal year runs from 10/1 - 9/30), then click on the appropriate state. Use the amount in the "M&IE Rate" column. Please note that if the city in question is not specifically listed, you must use the lowest M&IE rate, as noted below, for the period of travel.

    2. For travel to Alaska, Hawaii, and U.S. territories and possessions, click here. At this site, add the amounts in the "Local Meals" and "Local Incidentals" columns to obtain the rate.

    3. For international travel, click here. At this site, select the amount in the "M&IE Rate" column.

    Meal per diem rates for the Continental United States in effect for travel dates of 10/1/09 - 9/30/13:

    $46.00
    $51.00
    $56.00
    $61.00
    $66.00
    $71.00

    Please note that when traveling to destinations within the state of New Mexico, the only allowable per diem rate is $46, despite what the federal website might indicate.

    Once the appropriate rate is determined, the DPEZ form in Banner will calculate the appropriate breakdown for Breakfast (20% of per diem amount), Lunch (25%), and Dinner (55%).

    When departing on a trip, your departure time must be at or before the following, in order to qualify for the meal:

    Meal: Leave at or before:
    Breakfast 6:00 a.m.
    Lunch 12:00 noon
    Dinner 6:00 p.m.

    When returning from a trip, your return time must be at or after the following, in order to qualify for the meal:

    Meal: Return at or after:
    Breakfast 7:00 a.m.
    Lunch 1:00 p.m.
    Dinner 7:00 p.m.

    Please note that when traveling by air, times may be adjusted as follows:

    • DOMESTIC TRAVEL = Departure/Return time can be adjusted to 1-1/2 hours before scheduled flight departure and 1 hour after flight return.
    • FOREIGN TRAVEL = Departure/Return time can be adjusted to 2 hours before scheduled flight departure and 1 hour after flight return.
  3. Field Travel: When travelers are on field travel status, defined as travel for an extended period where normal accommodations either are not available or desirable, a per diem allowance for lodging and meals of $75 may be claimed in lieu of actual lodging and meals.