Do per diems get taxed?
Per diem payments are not part of the employee's wages for tax purposes so long as the payments are equal to, or less than the federal per diem rate, and the employee provides an expense report. ... Similarly, any payments which are more than the per diem rate will also be taxable.
What is the daily subsistence allowance?
The daily subsistence allowance shall comprise the total contribution of the United Nations towards such charges as meals, lodging, gratuities and other such payments made for services rendered during official travel. ...