For 2024, my employer pays me a per diem of $69 per day (I live in California and am a truck driver). This amount is included in my salary. In my 2024 W2 form, my employer included in column 1 (wgs, tips, other compn) per diem for the entire year. My question is: should per diem be included in column 1 of the W2 form and if it should not be included, what is the legal basis for this?
