A per diem is a fixed daily allowance for meals, incidentals and sometimes lodging while an employee travels for work. Instead of collecting every coffee receipt, the employer pays a set rate per day based on the destination. Per diems are simpler than itemised expense claims, but they still need a voucher: which days were travelled, which city’s rate applied, which meals were provided, and how much of any travel advance was already paid. This template organises all of that under a row of tear-off calendar pages.
Calendar Day Tiles
Under the title, “Per Diem Payment Voucher” in purple DM Sans, a row of five calendar tiles shows the days of the trip, Monday 12 to Friday 16, each with two small binder rings at the top. The first and last tiles have amber headers and the middle three purple, and a caption explains that amber marks a travel day paid at 75%. A purple striped bar along the bottom of the page echoes the tiles.
Traveller and Trip Details
Two tables record the voucher (number PD-26-1012), the traveller (Dr. Sarah Kim, employee ID and the research department) and the trip: a field survey of coastal sites in Portland and Astoria, Oregon, from October 12 to 16, 2026, under approval reference TA-2026-188.
The Daily Allowance Table
The main table gives one row per day, with the city, the rate applied, each meal, incidentals, the meals total, lodging and the day total:
| Date | City | Rate | Meals and incidentals | Lodging | Day total |
|---|---|---|---|---|---|
| Oct 12 | Portland | 75% | 55.50 | 165.00 | 220.50 |
| Oct 13 | Portland | 100% | 74.00 | 165.00 | 239.00 |
| Oct 14 | Astoria | 100% | 66.00 | 129.00 | 195.00 |
| Oct 15 | Astoria | 100% | 66.00 | 129.00 | 195.00 |
| Oct 16 | Astoria | 75% | 49.50 | 0.00 | 49.50 |
The full table splits meals into breakfast, lunch and dinner. There is no lodging on the last day because the traveller returned home.
The 75% Rule for Travel Days
Many organisations, following common government practice, pay 75% of the meals and incidentals rate on the first and last day of a trip, because the traveller is only away for part of those days. The sample applies that rule, and the amber tiles make it visible. If your policy pays full rates or a different percentage, change the rate column and the caption.
Deductions and Balance
The totals table starts with the total per diem, $899.00, deducts two lunches provided at a workshop ($37.00) and a travel advance of $400.00, and shows the balance paid to the employee, $462.00, in purple. Deducting provided meals is standard: the per diem covers meals the traveller pays for, not ones supplied by a host or conference.
Rates Used and Certification
A box notes that the rates come from the company travel policy for Portland and Astoria, and that first and last days are paid at 75%. A certification box follows: the traveller confirms the travel was on official business and that provided meals were not claimed elsewhere. Signature lines for the traveller, supervisor and finance close the voucher.
Setting Per Diem Rates for Your Organisation
Organisations set per diem rates in different ways: some adopt published government rates for each city, some set a flat domestic and international rate, and some use tiers for expensive and standard cities. Whatever the method, write it into a travel policy and quote it on the voucher, so travellers and approvers apply the same rules.
Preparing a Per Diem Claim
- List each day of travel and the city where the traveller stayed overnight.
- Apply the policy rate for each city, with travel-day percentages.
- Deduct meals provided by hosts, conferences or flights.
- Add lodging at the actual cost or the lodging allowance, per your policy.
- Deduct any advance and calculate the balance.
Tax Treatment of Per Diems
In many countries, per diems paid at or below the official rate for a genuine business trip are not taxed as income, while amounts above the official rate may be. Rules vary, so ask your accountant how per diems are treated where you operate, and keep vouchers as evidence of the business purpose and dates.
Day Tile Colours for Different Trips
The day tiles are a group; duplicate a tile for longer trips, change the day names and dates, and recolour the headers to your brand. The purple palette can become any colour.
International Trips and Exchange Rates
For international travel, per diem rates are usually set per country or city in a single currency. If the traveller is paid in their home currency, record the exchange rate and the date used on the voucher, so the conversion can be checked. Some organisations pay a fixed rate in the home currency for each destination to avoid exchange-rate questions altogether.
Travel Advances
Travellers often receive an advance before a trip to cover the first days. The voucher deducts it from the total so the final payment is just the balance, $462.00 in the sample. If the advance is larger than the per diem earned, the balance becomes an amount the traveller owes back; show it as a negative balance and arrange repayment.
Combining Per Diems With Other Expenses
A per diem covers daily living costs, not the trip itself. Flights, train fares, car hire, conference fees and similar costs are usually claimed separately on an expense report or paid directly by the organisation. Note on the voucher that these are excluded, so nothing is claimed twice.
Approving Per Diem Claims Quickly
Because per diems are calculated from rates rather than receipts, they are quick to check: confirm the dates match the approved trip, the city rates match the policy and provided meals are deducted. A supervisor can approve a well-completed voucher in minutes, which travellers appreciate.
Per Diem Voucher FAQ
Can I add more days?
Yes. Add rows to the table with Add Row and duplicate a day tile.
Do I need meal receipts?
Usually not for a per diem, but follow your own policy; lodging receipts are often still required.
What size is it?
US Letter, 8.5 x 11 inches.
