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U.S. Master™ Payroll Guide, 2008 Edition
Everything you need to know about payroll, from employers and their obligations, to payroll withholding and tax deposits, to payroll management and administration issues.

CCH® PAYROLL — 9/30/08

Per diem rates released for travel expense reimbursement methods

For expenses paid on or after October 1, 2008, the federal per diem rate, which is the sum of the federal lodging rate and the federal meals and incidental expenses rate (M&IE), will increase to $256 per day for high-cost areas and increase to $158 per day for all other areas. The federal M&IE for purposes of the high-low substantiation method will be $58 per day for high-cost areas and $45 per day for all other areas.

The MIE rates for employees or self-employed persons in the transportation industry will be $52 per day for areas within the US (CONUS) and $58 per day for areas outside the US (OCONUS).

High-cost locality added

The following locality, which has a federal per diem rate of $207 or more for all or part of the calendar year, has been added to the list of high-cost localities: Jackson/Pinedale, Wyoming.

Partial high-cost areas

The portion of the year for which the following are high-cost localities has been changed: Phoenix/Scottsdale, Arizona; San Diego, California; Silverthorne/Breckenridge Colorado; Steamboat Springs, Colorado; Vail, Colorado; Palm Beach, FL; Cambridge/St. Michael’s, Maryland; Ocean City, Maryland; Martha’s Vineyard, Massachusetts; Nantucket, Massachusetts; and Jamestown/Middletown/Newport, Rhode Island. (IRS Rev. Proc. 2008-59, IRB 2005-41, October 14, 2008.)

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