i didn't even know there were places that didn't give you per diem (taxable of course) for day trips. that's a scam. but me personally, for many reasons, prefer getting the big non-taxable per diem that comes from doing 4 day trips. i don't really understand the "it's not pay" point of view. i would say it's not something to compare employer to employer on, or to consider it a "perk" or anything like that. we are, by law, entitled to a certain amount of recapture, and the difference between what we get and what we don't is tax deductible (75% of it was this past year). but it definitely helps to get that money. if you work a regular job, going to work each day and going home each night, you get nothing, yet you still have to eat. so getting extra money to be gone is a nice thing. someone mentioned they prefer sleeping in their own bed, and are willing to forgo that money, so that's a great option. i prefer the money, personally. we each have our own situations.