A per diem is a daily allowance provided by an employer to cover expenses, typically for meals and lodging, when an employee is on a business trip. There are no statutory per diem rates in Thailand.
Employers may:
- Establish their own daily allowances according to company policy; or
- Reimburse employees for actual costs incurred during business trips, supported by receipts.
Per diem or reimbursement of travel expenses are generally not considered part of the employee’s taxable income if it is spend honestly, necessarily, exclusively and wholly in carrying out his work duties.
For tax-related guidance, refer to the Thai Revenue Department.