ATOM compares per diem paid with the federal reference meal rate (M&IE: meals and incidental expenses) for each day's city, and tells you calmly where someone is paid above it. The federal rate is a reference, not what a touring employer has to pay, and nobody is owed the difference.
WHY IT MATTERS: per diem at or under the federal rate for where the person is is usually treated as a travel reimbursement. The part above it may count as taxable wages. ATOM shows the numbers; it doesn't give tax advice. Ask your accountant.
WHERE YOU SEE IT: under each person in a per diem run (while you build it and on the saved run): "Paid above the federal reference rate in Denver on 3 days (paid $106 a day, reference $92)." On Per Diem Runs, a year-to-date list per person for you and the tour accountant (only when someone is over). On Money Home, one row when anyone is over this year. Nothing shows when everyone is at or under the rate.
WHAT IT COUNTS: every per diem run that pays (not drafts never signed or posted, not voided or archived runs) plus Crew Pay per diem in finalized pay periods, per person per day. Paid by both on one day, both count. Foreign-currency runs are converted to dollars.
THE RATES: the U.S. General Services Administration (GSA) for the US, by ZIP code, city or county, else the state's standard rate ($68 a day for FY2026 and FY2027); the U.S. State Department for every country abroad (London $174, Dublin $155, Toronto $144). Federal years run Oct 1 to Sep 30, so each day uses its own year. A day with no city on the itinerary (a travel day) uses the next city within 3 days, else the last one; days ATOM can't place are listed as not counted. Federal rules pay 75% on the first and last day of a trip; ATOM compares every day to the full rate.