Meals and Incidental Expenses Breakdown
New York State (NYS) reimburses its employees for meals and incidental expenses (M&IE) based on per diem rates established by the United States General Services Administration (GSA) for travel within the continental United States. The per diem rates vary by location and year.
In some cases, a traveler may be entitled to only a portion of the NYS M&IE per diem rate. In these cases, the traveler may be reimbursed up to 80 percent of the total M&IE per diem rate for eligible dinners or up to 20 percent of the total M&IE per diem rate for eligible breakfasts, rounded to the nearest whole dollar. Please refer to the “Reimbursement Allowances” section of the State of New York Travel Manual for guidance on when this applies.
The maximum per diem rates are updated annually in the Statewide Financial System to coincide with federal GSA rate changes. Please note that the NYS M&IE per diem rates have increased from the 2020-2021 year. The updated M&IE per diem rates are effective October 1, 2021 through September 30, 2022.
Process and Document Preparation:
For instances in which travelers are entitled to only a portion of the NYS M&IE per diem rate, the chart below provides the breakdown of the M&IE per diem rate totals between the breakfast and dinner rates. Incidental expenses such as tips for bellmen, porters, and hotel maids continue to be included in the M&IE per diem rate total. As such, employees should not request or expect reimbursement for these expenses.
Agencies should refer to the GSA website for future, current, and past per diem rates. Please note the following differences from the federal GSA per diem expense breakdowns:
NYS does not reimburse employees for lunch; therefore, lunch is not included in the NYS M&IE per diem breakdown rate.
NYS does not reimburse incidental expenses separately from the M&IE allowance.
- NYS does not use “First & Last Day of Travel” per diem rates.
October 1, 2021 – September 30, 2022