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Custom per diem policies (Germany & Austria)

Set up and customise per diem policies in Moss for Germany and Austria.

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Written by Simon Morgan
Updated over a week ago

Per diem policies in Moss

You can tailor per diem policies in Moss to fit your company’s needs.

  • In Germany, Moss automatically provides a default policy with the statutory per diem rates set by the Federal Ministry of Finance. Most companies use these rates without changes.

  • In Austria, Moss provides a default policy with the maximum tax-free amounts published by the tax authorities. Since many companies are also bound by collective agreements, it is common to adjust these defaults or create custom policies.

In both cases, Moss:

  • Automatically updates the default policy when rates change

  • Stores previous versions of rates so retroactive reimbursements are calculated correctly

Setup & configuration

You can set up reimbursements and per diem policies under Settings in Moss. Once you enable per diems (allowing employees to request them), you can configure policies under the Per diem tab.

The ability to create custom per diem policies is currently available only for Germany and Austria.

Creating a custom policy

If you want to set up per diems differently from the defaults in Germany or Austria, you can create custom policies. This allows you to configure exactly which rates apply to destinations and adjust allowances when meals are provided.

Example use cases:

  • Offer higher or lower allowance rates

  • Apply different rates for specific employee groups

  • Exclude overnight allowances

  • Keep full allowances even if meals are provided

Note: Custom allowance rates may have tax implications for your company and employees. Always consult your tax advisor before making changes.

How to create a new policy

  • Click Create new policy.

  • Enter a name, description, and jurisdiction (Germany or Austria).

  • Import custom rates via CSV:

    • Download the pre-filled CSV template with official rates.

    • Editable fields: allowance amounts, meal deduction percentages

    • Not editable: additional columns or rows (invalid changes cause import failure with an explanation)

  • Upload the CSV file with your changes. If the upload fails, Moss explains what needs to be corrected.

  • Review the preview of allowance rates and confirm.

Once created, employees can request reimbursements under this policy, and Moss applies the correct calculations automatically.

Activating and deactivating policies

If you’ve created multiple per diem policies, you can activate or deactivate them at any time.

  • To enforce only your custom policy, deactivate the default statutory policy.

  • If multiple policies are active, employees must select which one applies when submitting a request.

  • Moss remembers each employee’s previous selection and applies it as the default for future requests.

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