Day trip meals are taxable to the individual who incurs the expense. For personally paid expenses, the individual will be taxed. If a T&E Card is used, the cardholder will be taxed, even if the meal was purchased on behalf of another person.
FICA taxes are withheld at 7.65% through payroll when the expense is processed. The taxable amount is also included on the individual's W-2 as taxable income for federal and state tax purposes.
Use the Day Trip Meals expense item in Workday Expenses.
See Also: How do I get reimbursed for actual meals while traveling?