dagvergoeding

Dagvergoeding, also known as per diem, is a fixed daily allowance paid to employees or officials for expenses incurred while performing work away from home. The purpose is to simplify reimbursement and provide a predictable amount for costs related to travel and temporary accommodation.

The daily allowance is intended to cover common work-related costs such as meals, lodging, local transport and incidental expenses. The exact components and whether meals or lodging are included can vary by policy, organization, or sector. In some arrangements, the dagvergoeding is a flat rate; in others it may be linked to the location or duration of the trip.

Usage contexts include business trips, assignments away from the home base, conferences, fieldwork and other activities requiring travel. It can apply only on days when the person is away from home, and may be exempt from needing itemized receipts depending on the governing policy.

Tax and accounting treatment of dagvergoeding varies by jurisdiction. In many systems a fixed per diem up to a certain limit can be tax-free or tax-advantaged, while amounts above the limit or misaligned with policy may be treated as taxable income. Organizations may also require compliance with internal guidelines, audit controls, and, in some cases, documentation if the per diem does not follow a standard rate.

Policy and practice are typically defined in formal guidelines, collective labor agreements, or company manuals. Clear rules regarding eligibility, rate levels, duration, and alignment with tax rules help ensure consistent and compliant use.