What if an individual is reimbursed for a meal on a day in which he or she also receives per diem?
A. If a per diem is paid and the individual is also reimbursed for the cost of a business meal with another individual on that day, the individual’s per diem should be reduced by the amount of the per diem allocated for his meal or that amount must be reported in column (G) on Schedule 11 or 12. This reduction should occur whether or not the union’s policies specifically state that the per diem is meant to cover meals. Where a union’s policies represent that per diem is meant to compensate employees only for additional efforts for work while on travel status, not meals, the union need not make a deduction in the per diem amount received by the employee to reflect the cost of the union-financed business meal. Under these circumstances, however, the union should ensure that its method of choosing which meals it will subsidize and which meals it will not is written and consistently applied.
