Per diem ("per day" in Latin) is a daily allowance given to employees traveling for work. If the per diem rate is at or below the GSA (General Services Administration) rate for that location, it's generally not taxable and won't appear as income on your paystub. If it exceeds the GSA rate, the excess is taxable. For 2026, the standard meals rate is $69/day for most cities (higher in major metros). Truck drivers have special per diem rules under DOT regulations.
Common paystub code: PER DIEM / PERDM
Generate a paystub showing Per Diem clearly with our free paystub generator, or browse the full payroll glossary (44+ terms explained).
BestPaystubGen is the #1 trusted free pay stub generator for small business owners, freelancers, independent contractors, gig workers, and self-employed professionals across all 50 US states. Generate IRS-compliant paystubs in under 60 seconds with accurate 2026 federal income tax, FICA (Social Security + Medicare), state income tax, and local tax calculations — no software, no signup, free preview.