Efficient management of per diems with Intempus
It can seem complicated to keep track of all the rules for per diems (also known as travel allowances). But with Intempus, you get an efficient and digital solution that makes managing per diems easy and manageable.
Keep track of per diems with Intempus
When an employee travels for work, employers can choose to pay tax-free travel allowances (per diems) to cover the costs of board and lodging according to the applicable rates:
| Rates per day | 2026 |
| Accommodation | 268 kr. |
| Food and small necessities for other employees | 625 kr. |
| Diet for tourist drivers travelling in Denmark | 75 kr. |
| Diet for tourist drivers travelling abroad | 150 kr. |
Correct payout for employees
Register directly in the app
A per diem is always paid based on a specific work assignment, e.g. a customer, a meeting or similar. In Intempus, the per diem registration will be linked to a so-called case that matches the business purpose and sub-goals of the trip - e.g. a conference or a customer meeting with accommodation as in the example in the video.
Start and end time registration
By default, Intempus will calculate the number of full days and started hours between the start and end time of the journey. It is therefore mandatory to select the start and end time of the journey. If you have private errands along the way, it will be possible to adjust the calculation manually.
Calculation of the compensation
Based on the rate, Intempus converts the reported travel days into a total allowance. If the employee does not use the full amount, the remaining sum will be paid out at the next payroll.
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Frequently asked questions
FAQ about digital registration of per diems
Do you have questions about digital time tracking with Intempus? Or how to easily register per diems?
You can see some of our most frequently asked questions here.
How much do you get in diets?
In 2026, the per diem rates are DKK 625 per day for food and small necessities and DKK 268 per day for accommodation. Travelling for less than 24 hours gives a proportional dietary deduction, so you only get a deduction for the hours you are actually on business travel.
What is the rate for per diems 2026?
For 2026, the rate for tax-free per diems is DKK 625 per day for food and small necessities and DKK 268 per day for accommodation. For journeys of less than 24 hours, allowances are calculated proportionally according to the number of hours, and allowances can only be paid for actual business trips where the employee is away from home.
When are you eligible for a diet?
When travelling on business and away from home for work, you are entitled to a per diem, so you have extra expenses for food and accommodation. Keeping track of employee per diems can be made easy with a system for recording them. Correctly recording per diems ensures that payments are made according to the applicable rates and rules.
When are you eligible for per diems?
You are entitled to per diems when you are travelling on business and are away from home during working hours for at least 24 hours, so you have extra expenses for food and accommodation. Correct per diem registration ensures that payments comply with applicable tax regulations.
Is the employer obligated to pay per diems?
No, employers are generally not obliged to pay per diems unless it has been agreed in a contract or collective agreement. However, proper per diem registration ensures that payments can be made correctly when per diems are provided.
How much do you get in diet money?
In 2026, the rate for tax-free per diems is DKK 625 per day for food and small necessities and DKK 268 per day for accommodation. For shorter journeys, per diems are calculated proportionally according to the number of hours travelling.
How much do you get for driving per kilometre?
SKAT sets the annual standard rates for mileage allowance. In 2025, they are DKK 3.81 per km for the first 20,000 km and DKK 2.23 per km for driving over 20,000 km. For bicycles, mopeds and electric scooters, the rate is DKK 0.63 per km.
What is the 60-day rule?
The 60-day rule states that a company car can only be used tax-free for private driving if it has been used for business purposes for at least 60 days a year. With a mileage tracking system, you and your employees can easily keep track of business and private mileage to ensure compliance with the rule.
Is driving part of working hours?
Work-related mileage should generally be counted in the working time registration. Employees are entitled to a mileage allowance if they drive more than 24 kilometres to and from work (minimum 12 km each way), and it can be given for all types of paid work. If the employee drives their own car for business purposes, you as an employer can choose to pay them a tax-free mileage allowance.
When will the 60-day rule be reset?
The 60-day rule means that you can only receive tax-free mileage allowance for private driving if the company car has been used for business purposes for at least 60 days. The rule resets if you stop driving between home and the same workplace for 60 consecutive working days, after which you can earn the right to tax-free driving again. Correct mileage registration helps to document the days accurately.