Travel and subsistence

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Travel and subsistence expenses describe the cost of spending on business travel, meals, hotels, sundry items such as laundry (though usually only on long trips) and similar ad hoc expenditures.[1] These reimbursements often have tax and related implications, and vary depending on the country of the business.[2][3]

An organization may refund or reimburse these costs on the basis of an itemized list, or may conclude that cost of doing so is disproportionately high and instead pay a per diem ("per day") allowance. This provides a budget from which the traveler may recover their costs. In this case, the traveler may choose to stay in more expensive hotels and pay the additional cost themselves.

See also[edit]


  1. ^ "What is subsistence allowance? Definition and meaning". Business Dictionary. Retrieved 10 December 2018.
  2. ^ "Meal Charges and Travel Subsistence". United States Department of Labor. Retrieved 10 December 2018.
  3. ^ "Expenses and benefits: Travel and subsistence". UK Government. Retrieved 10 December 2018.