Payroll: Single Day Meals
The Single Day meal fringe benefit is to be entered by departments during time entry. The earn code that departments will use is FPV (Allowance, Cash).
Single Day meals are a taxable fringe benefit available for UO employees who travel outside the metropolitan area for UO business and are in an overtime status.
Travel must start two hours prior to their normal start time or return two hours after their normal stop time. The taxable fringe meal benefit allows breakfast and/or dinner only per policy regarding *One Day Meals. Lunch is only allowed with the exceptions listed in this policy.
*The One Day Meal Policy is listed under Meal and Incidental Expenses, item , [e] and [f].
Questions about eligiblity should be directed to Joy Germack, Senior Tax Accountant, at 6-0782 or firstname.lastname@example.org
Meal Allowance Amount
The UO no longer uses the IRS High/Low City method to determine allowable meal amounts. The meal allowance is calculated using the General Services Administration (GSA) meal per diem table.
Steps to finding correct per diem rate:
- Go to GSA meal per diem table.
- Enter the State you need the rate for and click the "Find Rates" button.
- Find the M&IE rate for the city the employee was in.
- Click on "Breakdown of M&IE Expenses" under the Footnotes.
- Match the M&IE rate to the M&IE Breakdown table.
- Find the corresponding amount for the meal you are paying for.
- Use that rate for the Special Rate when entering FPV into PHAHOUR.
Departments will need to determine their process for calculating and reporting the meal fringe benefit.
Departments will enter earn code FPV during the time entry window for their employees who qualify for a Single Day meal allowance.
Clara, who is a classified employee, goes on a one day trip to Portland. Since the conference ended at 6:00pm, she didn't return to Eugene until 8:30pm. This is more than two hours after her normal stop time (5:00pm) so she is eligible for a Single Day meal allowance for dinner. Using the GSA meal per diem table, we see that the M&IE allowance for Portland is $64.00. Using the M&IE Breakdown chart, you will see that $15 is allocated to Breakfast, $16 is allocated for lunch, and $28 is allocated for dinner.
During time entry, the department would add FPV 1(unit) @ $28.00 to Clara's time sheet.
Clara goes on two one day trips to Portland during her last pay period. Same details as above.
During time entry, the department would add FPV 2(unit) @ $28.00 to Clara's time sheet.
Clara goes on a one day trip to Portland. She leaves at 5:30am and returns at 7:30pm. Since she was traveling more than two hours before and two hours after her normal work hours, she qualified for both the breakfast and dinner meal allowance.
During time entry, the department would add the following:
Breakfast: FPV Shift 1 1(unit) $15.00
Dinner: FPV Shift 2 1(unit) $28.00
This change went into effect as of June 15, 2018.
Questions about earn code FPV should be directed to Ben Kane, Director of Payroll, at 6-1084 or email@example.com