Can I receive per diem and expense allowances on an L-1 visa?

Yes. Professionals in the United States on an L-1 visa may receive per diem payments and expense allowances, because these amounts are part of the employment terms negotiated between the transferred employee and the sponsoring company. What matters is that the benefit is tied to the employment relationship that supports the intracompany transfer.

The L-1 authorizes the professional to work for the sponsoring company, so compensation and benefits associated with that role (including per diems and expense reimbursements) are a natural part of the package. Ideally, they should be described in the contract or transfer offer, making it clear that they form part of the conditions of the approved employment.

• Per diems and expense allowances must be linked to the role performed for the sponsoring company.
• Documenting these benefits in writing avoids questions about the nature of the compensation.
• There may be tax and employment-law implications in both countries, which merit a separate review.

Since every package is structured differently, it is worth confirming current requirements with USCIS and, if there are any doubts about taxation or compliance, speaking with a specialist before finalizing the terms.

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Victoria Harper

Editor-in-Chief

Meet the author

As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.