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Definition of per diem

Like many other words in our >civilization this term was used to refer to the amount of money and the equipment needed to make a long trip.

This term has a second meaning, since it is synonymous with extreme unction.

Finally, it should be noted that in the Middle Ages it was used to refer to a type of tax that travelers had to pay if they wanted to cross a road that was in the lands of a feudal lord.

In the work context

Although it is a cultism that is hardly used in everyday >work context. Thus, per diem is the amount of money a worker receives when he has to make a long trip and, therefore, has the need to pay a series of expenses, such as accommodation, food, transportation , etc.

There are two differentiated modalities: receiving the economic allowance before or after the work trip. In the first case, a previously agreed amount is assigned and with it the worker pays the different concepts associated with the trip. In the second case, the worker disburses the necessary expenses from his pocket and accumulates the corresponding vouchers and then presents them to the head of his company.

As a general guideline, companies have strict control over these types of expenses.

In this sense, a wide range of eventualities is understood: travel with or without overnight stay, mileage expenses if the worker's vehicle is used, maintenance, representation expenses, etc.

The term per diem is commonly used in Latin America , while in Spain other equivalent concepts are used, such as travel diet, travel expenses or locomotion expenses. From an accounting point of view it is an important concept, since it can be related to the taxation of the company and the worker.

On many occasions death is talked about metaphorically and it is said to be the last trip

The early Christians introduced the custom of offering communion to those who were close to death. This Christian ritual is known in several ways: anointing of the sick, extreme unction or per diem. A priest is the person who provides this sacrament to the believer who previously requested it.

In any case, it is a sacrament that is offered as a spiritual nourishment that serves to comfort the seriously ill person and who wants to leave this world at peace with himself.

Fotolia Photos: Sveta / AlexOakenman

Author: Javier Navarro | Site: - definition | Date: November 2018 | URL: /politica/viaticos.php