okay, at the risk of sounding anal; here goes If $20/hr is your base pay, and $12 of the $32 is your per diem, then you are only getting taxed on the 20/hr. The other should be tax-free. $570 ....... 20 x 36 = 720 (-22% for taxes depending on # of your deductions) + $432 ....... 12 x 36 = 432 (not taxable) $1002 ....... take home /week (+ free housing) But make them spell it out for you. The terminology they use when making offers gets confusing. Different recruiters use the same words but with different meanings, depending on the "jargon" of their company. It took me forever to figure out what the "blended rate" of pay was. (Until the next person said it, and meant something completely different.) Hopefully, some of that made sense:confused: