$0.02 a year? While I think that Per Diem is nothing to reject a contract over, come on.

0.02 x 24 = 0.48.

48 cents per day won't even cover the yearly inflation on a single cup of airport Starbucks!

$2.25/hr doesn’t come close to covering three nutritious meals on the road these days and entertainment (a movie maybe). Don’t forget that your per diem difference is no longer tax deductible but the company got a huge tax break

Per diem is still deductible next year but most will not because the standard deduction will be $24000. Everyone is getting a tax break, not just companies. Even the "bonus" money will be taxed less with the new laws.

Not to make this a tax debate but you’re incorrect about the per diem expense difference not being deductible. They are not. Miscellaneous deductions that exceed 2% of your AGI to include unreimbursed employee expenses and unreimbursed travel expenses are no longer deductible.

The rest of your point depends on each persons individual tax situation. I will likely pay a little (negligible) more tax on the same money in 2018 than 2017. The rates are going down but I’m losing $16,000 in personal exemptions and another $5,000 in deductions over the new $24,000 standard deduction. So if I make the same exact money in 2018 my taxable income is $21000 higher in 2018. Hopefully the rates will make up for the taxes on that extra $21000.

But I digress,

$2.25/hr with $.02 increases is low. An airport salad is $15. A hot meal with vegetables is $20.

You are correct and I was wrong the deductions exceeding 2% AGI are eliminated. Although your tax deductions are specific to you, I am having a tough time coming up with more than 24K in deductions (Even with the old law and checking my last couple of years) and I have all the regular ones (mortgage, taxes, medical, employees expenses, etc). So for most of us we are not exceeding 24K. Plus if you have kids add $1000 credit additional per kid. So I guess my point is that even though taxes are individual, it is out of the norm to be losing money in the new tax law.