diarias

Diárias are daily allowances paid to employees to cover expenses while on official travel. They are intended to simplify reimbursement, providing funds for lodging, meals, and incidental costs, regardless of the traveler’s actual expenditures. Policy typically sets rates by destination and travel category, sometimes by duration, with possible distinctions between domestic and international trips. Some schemes issue advances against the expected diárias; others reimburse after the trip upon submission of receipts or expense reports. In many cases a fixed per diem may be used that does not require itemized receipts up to the authorized limit, while higher costs or non-authorized expenses may require justification or are disallowed.

Rates are periodically reviewed and aligned with factors such as local cost of living, inflation, and governance rules. In the public sector, diárias are usually regulated by law or administrative norms, while in private companies they are governed by internal policies. Tax treatment varies by jurisdiction: some diárias within authorized limits are exempt from income tax; amounts beyond limits or for non-work-related travel may be taxable.

Diárias differ from other travel allowances, such as actual expense reimbursement or housing allowances, in that they provide a predictable daily grant regardless of confirmed receipts for every day of travel. The term is widely used in Portuguese-speaking countries, especially Brazil, and is integral to public administration, human resources, and financial management in organizations that require official travel.