If an employee receives free meals and accommodation –
for example, if staying as the guest of another company – the
employer may reimburse, per day, 10% of the appropriate total
residual rate (see
EIM05255). Any meals that the employee
does have to pay for may be reimbursed using the appropriate meal
rates.
See example 5 at
EIM05280.
The meal rates may also be used to adjust the over 5 hour,
over 10 hour and total residual rates to take account of individual
meals provided by a host. For example, if an employee is provided
with dinner on a particular day the over 5 hour, over 10 hour or
total residual rate which would otherwise have been paid should be
reduced by the amount of the dinner rate for that location.
See example 6 at
EIM05280.
