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• Intra Department Electronic Mailing Lists • Budgeting Modifications Policy • Computing and Information Systems • Electronic Data Processing Policy • Family and Medical Leave Policy • Client and Fee Setting Guidelines • Grant and Contract Approval Policy • Lactation Friendly Worksite Policy • Non Represented Staff Mileage Reimbursement • Personnel Policies & Procedures • Reimbursement of Travel and Other Expenses • Supplies, Inventories and Fixed Assets Policy • Taxable Meal Reimbursement Guideline • Travel Training Authorization
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Subject: Travel
Reimbursement
Effective: Supersedes: Revised: Author: Approved by: ______________ Policy/Procedures 1. Overnight
lodging will be reimbursed with receipts, up to a maximum of $85.00 plus
tax, when the overnight stay is more economical than paying mileage.
Exceptions to this policy may be approved by the Division Director, such as
when lodging at the site of a conference or meeting exceeds the $85 maximum
or when meetings run late at night, start early in the morning or other
"networking" benefits are identified. These exceptions must be
requested in advance of the meeting. 2. When
required to be away overnight, staff will be reimbursed for one phone call
home per night, not to exceed $5.00 per night. 3. Meals
will be reimbursed, and receipts are not required, up to a maximum of $9.00
for breakfast, $10.00* for lunch and $20.00 for dinner. Unless in
association with a specific conference where the meal is part of the
conference, meal expenses will not be reimbursable when in home county.
Situations may arise for which the Division Director may authorize
reimbursement outside of this policy. 4. Use
of personal vehicles for Health District business will be reimbursed based
on the IRS mileage rate. Any changes in this rate will be effective the
beginning of the month following Health District Administration's receipt of
notice of the IRS increase. Employees will be notified of the change in the
Payday memo. Use of Health District vehicles is encouraged when practical. 5. Airfare,
coach or economy class, will only
be reimbursed when prior approval has been obtained from the Division
Director. 6. Out-of-state
employee travel must have prior approval by the Health Officer. 7. Other
reimbursable expenses, with receipts, include conference registration fees
(these must be approved by supervisor in advance), parking, ferry fees,
taxis, buses and other ground transportation fees. 8.
Generally, no other expenses will be reimbursed. If there is a
question about a specific expense, please refer them to the Deputy
Administrator for a determination. ·
Reimbursement for lunches may be
taxable per IRS rules. See guidelines for details. TAXABLE MEAL REIMBURSEMENT GUIDELINE According to IRS regulations, meal reimbursements are
to be reported as taxable income, unless the employee is required to incur
overnight lodging or there is a substantiated business connection.
When meal reimbursements are determined to be taxable, the Health
Department is required to withhold Federal income tax, social security
(FICA) and Medicare tax and to pay matching employer contributions for FICA
and Medicare tax. What is a
substantiated business connection?
Non-overnight meal reimbursement will be treated as non-taxable
provided a substantial business discussion occurs during the meal.
When seeking reimbursement for business related meals, employees must
document the purpose of the meeting, the time, location,
and who was in attendance. Example #1: You attend a meeting on behalf of
the Health Department outside of the County, but not requiring an overnight
stay. The meeting begins at
11:00 a.m. in the conference room of an office building and the attendees
agree to have lunch brought in at their own expense so the business
discussion can be continued through the meal period.
Your reimbursement from the Health Department would NOT be taxable. Example #2: You attend a meeting on behalf of
the Health Department outside of the County but not requiring an overnight
stay. The meeting begins at
11:00 a.m. in an office building and attendees break for lunch at noon.
You go to a nearby restaurant with a couple of the meeting
participants. Even if you
discuss some business issues, the reimbursement of this meal cost IS
taxable. Example #3: You attend a conference in the County,
approved by your supervisor and paid for by you with a credit card because
notice of the conference did not arrive in time for the normal Department
requisition process to be completed. The
conference feel is $100, which includes a lunch as part of the conference
package. You submit a
Reimbursement Claim Form for the conference feel of $100.
The cost of the included meal is NOT taxable to you. Will this change
affect other reimbursements such as mileage?
No, this change only affects the taxability of meal reimbursement
when non-overnight travel occurs. How will the
employee be reimbursed? In
addition to receiving an accounts payable travel check for the non-taxable
expense listed on his/her monthly Claim for Expenses Form, reimbursement of
any taxable non-overnight meals will be paid through the Payroll system with
the payment included in the next regularly scheduled paycheck. The Health Department's new Claim for Expenses Form has an
added column for "Taxable Meals," with a new expense code object
### and a total box for the amount to be reimbursed through Payroll. How will the
taxable meal expense appear in the accounting system? Reimbursement amounts will appear under expenditure code
###-Taxable Meals Reimbursement as a salary expense for the programs
benefited. The Federal taxes
contributed by employees and by the Health Department on the taxable meal
income will be reflected as a benefits expenditure for those same programs.
Non-taxable meals will continue to be expensed under
Travel/Meals/Lodging. In summary, the IRS mandates this change, so please assist us as we adopt new systems to comply. |
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