Hope this works this is what you can claim pending location or use a safe 52/ day figure or save receipts. Have heard you can go as high as 75 with out receipt but have been audited a few times. The catch is you must have enough exemptions to itemize or must equal substantially more than standard deductions. In reality one should be able to claim on top of standard deduction but that is not the way the tax code is written.
Oh back to the original question what is better: Refuse the company per diem it
is a way to rip you off and benefit the company. It rips you off by reducing the amount that FICA contributions are made and matched. it also reduces the baseline from which benefits like workers compensation and unemployment are figured.