my perdiem is being reduced by new company from a merger, what are my options

Despite the common practices involved in paying per diem in various industries, there are actually some very specific rules employers are required to follow when they pay per diem.  In concept, per diem is for the reimbursement of work-related expenses that the employee pays out of his pocket.  Some employers do not pay any per diem and instead require employees to turn in actual expense receipts from which the employer reimburses the employee for the exact amount of those receipts.  Because this process can be burdensome for both the employer and the employee, the IRS sets a per diem rate (usually by county) and permits employers to pay up to this amount in per diem in lieu of reimbursing actual expenses.  Per Diem is also usually reserved for employees who live and work away from home and most of the time it is improper to pay employees any per diem if they are not incurring any regular work-related expenses. Assuming that you are eligible for per diem payments and what your employer is paying is not enough to cover your work-related expenses, you could try turning those additional expenses in for reimbursement and if the employer refuses to pay them, you may be able to deduct those additional expenses on your income tax returns. Also understand that unless you have a contract, your employer can reduce your pay or per diem, demote you, transfer you, or change your job duties any time it wants to.  You can either accept the change or quit.  If you work after being notified of the change, you are deemed to have accepted it.  One exception to the above, the change in pay or reimbursements can only be for the future.  An employer cannot change pay or reimbursement for work already performed or expenses already incurred.