Per Diem Rates from the U.S. General Services Administration

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Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Per Diem Rates

Payments Exempt From FUTA Tax

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If you enter an amount on Form 940, line 4, check the appropriate box or boxes on lines 4a through 4e to show the types of payments exempt from FUTA tax. You only report a payment as exempt from FUTA tax on line 4 if you included the payment on line 3.

The following types of payments are exempt from FUTA tax:

• Fringe benefits, such as:
  • Meals and lodging
  • Contributions to accident or health insurance plans for employees, including certain employer payments to a Health Savings Account or an Archer MSA.
  • Payment for benefits excluded under section 125 (cafeteria plans).
• A Cafeteria Plan is a plan that offers flexible benefits under IRC section 125. Employees choose their benefits from a menu of cash and benefits, some of which can be paid for with pretax deductions from wages.
• Employer reimbursements for qualified moving expenses, to the extent that these expenses would otherwise be deductible by the employee.
• Group term life insurance.
• Retirement/pension plan contributions made by the employer on behalf of employees to a qualified plan are exempt from FUTA tax. Such plans include:
• A SIMPLE retirement account
• A 401(K) plan
  • An employee's salary reduction contributions to a SIMPLE are subject to FUTA taxes. Keep in mind, FUTA taxes are an employer-paid tax; employees do not pay FUTA taxes.
• Dependent care, such as:
  • Payments up to $5,000, per employee, ($2,500 if married filing separately) for a qualifying person's care.
  • Payments made under workers' compensation law because of a work-related injury or sickness.
  • See section 6 of Pub. 15-A, Employer's Supplemental Tax Guide
• Other payments exempt from FUTA tax:
  • All non-cash payments and certain cash payments for agricultural labor, and all payments to “H-2A” visa workers.
  • Payments made under a workers' compensation law because of a work-related injury or sickness. See section 6 of Pub. 15-A.
  • Payments for domestic services if you didn't pay cash wages of $1,000 or more (for all domestic employees) in any calendar quarter in 2022 or 2023, or if you file Schedule H (Form 1040). See For Employers of Household Employees, earlier, or Pub. 926.
  • Payments for services provided to you by your parent, spouse, or child under the age of 21. See section 3 of Pub. 15.
  • Payments for certain fishing activities. See Pub. 334, Tax Guide for Small Business.
  • Payments to certain statutory employees. See section 1 of Pub. 15-A.
  • Payments to nonemployees who are treated as your employees by the state unemployment tax agency.