Field sales accountable plans and GSA per diem
How IRS accountable plans use GSA caps for overnight territory travel—and what happens when employer reimbursement exceeds federal limits.
Accountable plans and GSA limits
Under a typical accountable plan, your employer can reimburse lodging and M&IE up to federal per diem (often GSA locality rates) without treating the payment as wages—if you substantiate the travel and return excess amounts.
Reimbursement above GSA for lodging or M&IE may be taxable wages on your W-2. Compare each category separately; our field sales calculator uses nightly lodging and daily M&IE inputs for that reason.
Not the same as commission pay
Per diem for overnight trips is separate from commission, draws, and car allowances. Your employee handbook defines what is excludable.
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Planning aid only · Not tax, payroll, or legal advice · Methodology