What qualifies for per diem reimbursement?

Per diem covers daily lodging, meals, and incidental expenses based on location-specific rates and documented business travel. Confirm company policy for allowable categories and any receipts required for lodging or exceptions.

Do I need receipts for every expense?

Itemized receipts are usually required for lodging and exceptions; meals often use the daily per diem rate without individual meal receipts. Follow employer policy and provide evidence of trip dates and purpose.

What happens if I exceed the per diem rate?

Amounts above the allowable per diem may be treated as taxable wages unless properly substantiated. Excesses can require payroll adjustments and should be explained and approved before reimbursement.

Can I sign the report electronically?

Yes. Electronic signatures that satisfy ESIGN and state UETA rules are generally valid for internal reimbursement forms, provided the employer’s process documents intent, consent, attribution, and retention.

How long should I keep per diem records?

Retain per diem records for at least three years to satisfy IRS requirements; longer retention may apply for healthcare or state-specific rules. Keep approvals and supporting documents accessible for audits.

What if a required field is missing?

Missing or incorrect fields typically delay approval and payment. Approvers often reject or return the form; correct errors promptly and resubmit with any missing supporting attachments.

Electronic Signature
Templates
Miscellaneous
Per Diem Expense Report

Per Diem Expense Report

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

PER DIEM EXPENSE REPORT

WHEREAS

WHEREAS, Employee has been authorized by Company to travel and perform business services away from the regular work location; and

WHEREAS, Company agrees to reimburse Employee for daily subsistence expenses under the per diem policy subject to the terms and conditions set forth in this report and accompanying approval; and

WHEREAS, this Per Diem Expense Report constitutes the request for reimbursement and the agreement by Employee that the amounts claimed are accurate, substantiated, and in compliance with Company policy.

EMPLOYEE & COMPANY INFORMATION

Employee Name Employee ID / Badge Number Department Company Name Company Address

TRIP / ASSIGNMENT DETAILS

Purpose of Travel:

Destination(s):

Trip Start Date: Trip End Date: Total Days:

SCOPE OF WORK (REQUIRED)

Describe services performed during travel

PER DIEM CALCULATION (ITEMIZE EACH LOCATION / PERIOD)

Use local currency where applicable. Enter per diem rate and number of days. Attach supporting records only if incidental expenses exceed allowed per diem.

Subtotal (sum of item amounts) Less Advance or Prepayment Reimbursement Due

PAYMENT TERMS

Company shall reimburse the amount shown above within the payment schedule selected below. Late payments shall accrue interest as specified.

Payment Method Payment Schedule Late Fee / Interest

TERM AND TERMINATION

This Per Diem Expense Report and the reimbursement obligations described herein are effective for the travel period indicated. Either party may terminate future reimbursement authorization upon written notice to the other party in accordance with the notice period below; termination shall not affect rights to reimbursement for expenses already incurred and submitted in accordance with Company policy.

Agreement Start Date Agreement End Date Notice Period for Termination

CONFIDENTIALITY

Employee acknowledges that certain information obtained in the course of travel and assignment may be confidential. Employee agrees to maintain the confidentiality of nonpublic information of Company and to use such information only for authorized business purposes. Reimbursement is conditioned upon compliance with Company confidentiality obligations.

GOVERNING LAW; ENTIRE AGREEMENT

This Per Diem Expense Report shall be governed by and construed in accordance with the laws of the state specified below, without regard to choice-of-law principles. This document, together with Company travel policy, constitutes the entire agreement between Employee and Company with respect to per diem reimbursement and supersedes all prior oral and written agreements on that subject.

Governing State

CERTIFICATION & ATTACHMENTS

By submitting this Per Diem Expense Report, Employee certifies under penalty of perjury that: (a) all expenses claimed were incurred in the performance of Company business; (b) amounts claimed are true, accurate and in accordance with Company policy; and (c) all receipts required by policy are attached where indicated.

Receipts and supporting documentation attached

List of Attachments / Notes

ADMINISTRATIVE APPROVALS

Supervisor / Manager Name Supervisor Title Approval Date

Employee:

By (Employee):

Date:

Approver:

By (Approver):

Date:

What a Per Diem Expense Report Is and when it applies

A Per Diem Expense Report is a standardized reimbursement form used to record daily travel-related allowances for lodging, meals, and incidental expenses. Employers use it to apply federal or company per diem rates, verify trip dates and locations, and reconcile advances against actual allowances. Unlike expense reports that require itemized receipts for every charge, per diem reporting typically requires substantiation of time, place, and business purpose; excess amounts or missing substantiation may be treated as taxable compensation. The form supports internal controls, auditability, and payroll integration.

Why a clear Per Diem Expense Report matters

A complete per diem report speeds reimbursements, reduces audit risk, and ensures consistent tax treatment. Proper documentation supports IRS substantiation rules and simplifies payroll processing while limiting employer exposure to incorrect taxable reporting.

Who prepares, approves, and receives these reports

Per diem reports are used across payroll, finance, and by traveling employees to capture daily allowances and business purpose details.

Employees submitting travel expenses for reimbursement; include traveler name, dates, and business purpose in each entry.
Managers or approvers who verify trip purpose and authorize payment; they confirm policy compliance and accuracy.
Payroll and finance teams that reconcile reports, process payments, and apply appropriate taxable treatment on payroll records.

Accurate completion by each role reduces processing time and supports required retention for tax and auditing purposes.

Core sections every Per Diem Expense Report should include

A professional per diem form groups traveler details, trip dates and locations, per diem category breakdown, allowance rates, approvals, and supporting attachments. Clear labels and logical order make review and audit simpler.

Traveler Details

Employee name, title, department, and employee ID so payroll and accounting match the reimbursement to the correct payroll record and cost center, reducing posting errors.

Trip Dates & Locations

Start and end dates plus city and state for each travel day so per diem rate lookups (GSA or company rates) are accurate and time/place substantiation is documented.

Per Diem Breakdown

Daily rows separating lodging, meals, and incidental allowances with per-day totals to show how the total reimbursement amount was calculated for each travel date.

Rate Source

Indicate whether GSA, state, or company per diem rates are used and include rate references or links so reviewers can confirm correct allowance levels.

Approvals

Designated approver signature, date, and role to validate business purpose and budget authority before finance processes payment and posts to accounting.

Attachments

Supporting documents such as authorization, itineraries, and required receipts (for exceptions) to substantiate the trip and justify per diem choices during audits.

Essential fields to collect on the Per Diem Expense Report

Employee Name: Full legal name

Employee ID: Company identifier

Trip Dates: Start and end dates

Location: City and state

Per Diem Rate: Rate and source

Total Claimed: Sum of daily amounts

Step-by-step: fill, approve, and submit a per diem report

Follow these steps in order to prepare a compliant per diem reimbursement claim and speed review and payment.

01

Prepare Trip Details: Record dates, locations, and business purpose for the trip.
02

Apply Rates: Select applicable per diem rates and calculate daily totals.
03

Attach Documentation: Include authorizations, itineraries, or receipts for exceptions.
04

Obtain Approval: Send to the authorized approver and submit to payroll or finance.

How to set up a digital per diem workflow

Configure a template, required fields, approval routing, and document retention so per diem submissions flow automatically from employee to payroll.

Field	Configuration
Template	Create a reusable per diem form with required fields
Validation	Add date and numeric format checks for key fields
Routing	Define approval chain and escalation rules
Retention	Set storage and retention per company policy

Typical submission and processing flow for per diem claims

A streamlined digital flow reduces manual handling: employee submits, manager approves, finance reconciles, payroll pays and archives the record.

Employee Submits: Sends completed per diem form with attachments
Manager Reviews: Verifies business purpose and policy compliance
Finance Reconciles: Matches claims to advances and budget codes
Payroll Processes: Issues reimbursement and posts to payroll ledger

Digital signing and file formats to support per diem workflows

Use platforms that accept common file types, provide audit trails, and integrate with payroll and document storage systems.

File Formats: PDF, DOCX, and XLSX are commonly supported
Integrations: Connect to payroll, HRIS, and cloud storage systems
Audit Trail: Capture timestamps, IPs, and signer identity

Ensure the chosen platform supports required authentication, retention settings, and export options to meet internal and regulatory requirements.

Timing expectations and typical internal deadlines

Establish clear internal deadlines and communicate them to travelers to avoid payroll delays and reconcile advanced per diem payments on schedule.

Submission Window:

Submit within 30 days of trip end for timely reimbursement

Monthly Cutoff:

Finance may require submissions by month-end for accounting

Payroll Run Deadline:

Meet payroll posting cutoff to include reimbursements in next pay

Audit Retention:

Retain records for minimum federal retention periods

Exception Requests:

File exceptions promptly to avoid delayed approvals

Common mistakes to avoid when completing per diem reports

Missing business purpose or vague descriptions that fail IRS substantiation requirements and trigger review.
Incorrect dates or locations that cause mismatched per diem lookup and reimbursement errors.
Failing to attach required authorizations for out-of-policy travel, which delays approval and payment.
Rounding errors or arithmetic mistakes that produce inconsistent totals requiring manual correction.

Consequences of incomplete or incorrect per diem reporting

Taxable Reimbursement: Excess or unsubstantiated per diem may be taxed

Audit Exposure: Insufficient records increase IRS audit risk

Delayed Payment: Missing approvals hold up reimbursements

Payroll Adjustments: Incorrect treatment leads to corrections and costs

Policy Violations: Noncompliance may trigger disciplinary action

Recordkeeping Gaps: Short retention risks failed substantiation

Real-world scenarios where per diem reports streamline reimbursements

These short examples show how standardized per diem reporting solves common operational challenges across organizations.

Regional Sales Team

A sales team files daily per diem claims using a shared template

standard rates applied per city and approval flows are automated
approval times dropped from a week to under two business days, improving cash flow for traveling staff.

Field Service Operations

Technicians submit per diem forms after multi-day site assignments

forms include trip logs and project codes
finance reconciles payments to project budgets faster and reduces manual entry errors during month-end close.

Representative eSignature pricing and capability comparison for per diem workflows

Key vendor pricing and feature points shown here can help teams evaluate eSignature platforms for per diem approvals and recordkeeping.

	signNow	DocuSign	Adobe Sign	PandaDoc	HelloSign
Starting Price	$8/user/mo	$15/user/mo	$14/user/mo	$19/user/mo	$15/user/mo
Free Trial	7-day free trial, no credit card	Varies by vendor	Varies by vendor	Varies by vendor	Varies by vendor
Bulk Send	Yes (Business Premium)	Varies by plan	Varies by plan	Varies by plan	Varies by plan
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No

Frequently asked questions about Per Diem Expense Reports

Answers to common questions on eligibility, receipts, electronic signatures, and auditing to help employees and approvers complete accurate claims.

Need help? Contact support

What qualifies for per diem reimbursement?
Per diem covers daily lodging, meals, and incidental expenses based on location-specific rates and documented business travel. Confirm company policy for allowable categories and any receipts required for lodging or exceptions.
Do I need receipts for every expense?
Itemized receipts are usually required for lodging and exceptions; meals often use the daily per diem rate without individual meal receipts. Follow employer policy and provide evidence of trip dates and purpose.
What happens if I exceed the per diem rate?
Amounts above the allowable per diem may be treated as taxable wages unless properly substantiated. Excesses can require payroll adjustments and should be explained and approved before reimbursement.
Can I sign the report electronically?
Yes. Electronic signatures that satisfy ESIGN and state UETA rules are generally valid for internal reimbursement forms, provided the employer’s process documents intent, consent, attribution, and retention.
How long should I keep per diem records?
Retain per diem records for at least three years to satisfy IRS requirements; longer retention may apply for healthcare or state-specific rules. Keep approvals and supporting documents accessible for audits.
What if a required field is missing?
Missing or incorrect fields typically delay approval and payment. Approvers often reject or return the form; correct errors promptly and resubmit with any missing supporting attachments.

be ready to get more

Join over 28 million airSlate SignNow users

Sign Now