Employee Per Diem Guidelines

EMPLOYEE PER DIEM GUIDELINES

Purpose

These guidelines establish the per diem allowances, documentation requirements, reimbursement procedures, and tax treatment for employees incurring business travel expenses on behalf of the Company. Per diem payments are intended to simplify meal and incidental reimbursements in lieu of itemized receipts where applicable and permitted by applicable law and internal policy.

Scope and Eligibility

This policy applies to all employees who are authorized to travel on business for the Company. An employee becomes eligible for per diem on or after for travel that requires an overnight stay or substantially increases the employee's travel-related expenses.

Personal Information

Position Information

Employment History (most recent two employers)

Education

References (Professional)

Per Diem Rates and Allowances

Standard domestic per diem for meals and incidental expenses (M&IE): $ per day. High-cost city per diem: $ . Lodging is reimbursed up to a maximum of $ per night unless prior written approval for overage is obtained.

Partial travel days are prorated as follows: departure day — 75% of daily M&IE; return day — 75% of daily M&IE; single-day travel without overnight stay is not eligible for per diem except by pre-approval.

Meals, Provided Meals, and Deductions

When meals are provided at no cost to the employee (including conference meals or employer-provided meals), the per diem payment will be reduced according to the following deduction schedule: breakfast deduction $ ; lunch deduction $ ; dinner deduction $ .

If the employee elects to be reimbursed for actual meal receipts in lieu of per diem, pre-approval is required and receipts must be provided for all meal expenses. Accept actual receipts in lieu of per diem

Lodging and Incidentals

Employees must seek cost-effective accommodations. Rates exceeding the lodging maximum must be approved in writing by a manager prior to booking. Incidental expenses (e.g., tips, laundry while traveling for extended periods) are included within per diem unless expressly excluded below.

Receipts and Documentation

Receipts are required for lodging and for any single expense that exceeds $75. Receipts for meals are not required when reimbursed under the per diem rate, except where otherwise directed. All reimbursements must be submitted through the Company expense platform with completed expense reports within days of travel completion.

Advances and Repayment

Per diem advances may be provided for extended travel with a reasonable projected per diem amount. Advances must be requested in writing and approved prior to travel. Any unsubstantiated advances must be repaid by the employee within 30 days of reconciliation.

Reimbursement Procedure

Complete an expense report identifying travel dates, destinations, purpose of travel, and per diem or actual expenses claimed. Attach required receipts and manager approval. Reimbursements will be paid on the next scheduled payroll cycle following approval.

Tax Treatment

Per diem amounts within the Company-established rates for substantiated business travel are generally treated as non-taxable reimbursements when the employee provides required documentation and follows these guidelines. Any amounts paid in excess of substantiated business expenses, or advances not accounted for, may be considered taxable income and reported accordingly.

Employee acknowledges responsibility to report and reimburse any amounts that are later determined to be taxable or unsupported.

Recordkeeping and Audit

The Company reserves the right to audit expense reports and supporting documentation. Employees must retain copies of receipts and expense reports for a minimum of three years or as otherwise required by Company policy.

Exceptions, Approvals and Violations

Any exception to the per diem or lodging limits must be pre-approved in writing by the employee's manager and Finance. Fraudulent claims, falsification of receipts, or failure to repay unsubstantiated advances may result in disciplinary action up to and including termination and recovery of funds.

Legal Disclosures

At-Will Employment: Nothing in this policy alters or alters the at-will employment relationship, where applicable. Either the employee or the Company may terminate employment at any time, with or without cause or notice, unless a written agreement states otherwise.

Equal Opportunity: The Company is an equal opportunity employer and does not discriminate in employment on the basis of any protected characteristic. All per diem and travel-related determinations will be made in accordance with applicable laws and Company policies.

Authorization to Contact and Background Checks

By initialing below and by signature on this document, the employee authorizes the Company to contact previous employers and professional references listed herein and to obtain background or verification checks as permitted by law.

Employee initials:

I authorize prior employers to provide employment, performance, and disciplinary information to the Company. Yes

Employee Certification

I certify that all information provided on this form is true and complete to the best of my knowledge. I acknowledge that I have read and understand the Company per diem rules described above and agree to comply with all documentation and reimbursement requirements. I understand that failure to comply may result in denial of reimbursement and may subject me to disciplinary action.

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