Employee Business Expense Reimbursement


January 30, 2024


Miles Hutchinson

  12:00 PM ET | 11:00 AM CT | 09:00 AM PT |90 Minutes

* Not able to attend the live session? We can arrange an on-demand session for You. Please call 1-‪814-892-0304

The program is pre-approved for 1.5 credit hour under HRCI


Employers often provide travel advances, business expense reimbursement, or use of company property to employees. Employee expense reimbursement is one of the targets of IRS audit initiatives. Unless expense reimbursements are made under an accountable plan, the payments must be included in employee wages. Accountable expense reimbursement plans provide tax savings for both employers and employees.  But insufficient documentation or faulty procedures can result in reclassification of the reimbursements as wages. This results in additional tax and possibly penalties. An employer may even become liable for taxes it failed to withhold from the employee reimbursement.

In this informative webinar, you will learn how to properly account for and report expense reimbursements and facilities provided to employees in compliance with IRS requirements.

Experienced CGMA and businessman Miles Hutchinson will review the law regarding travel compensation and travel & expense reimbursement. He will provide practical guidance for reducing wage and hour claims and IRS scrutiny.

Topics Covered:

  • How does employee exempt or non-exempt status under the FLSA affect travel compensation?
  • The Fair Labor Standards Act & Portal Act requirements regarding travel pay
  • What is the appropriate rate of travel pay
  • When is travel between assignments compensable?
  • Reimbursement and compensation rules for extended assignments at temporary locations
  • Specific rules for overnight travel
  • Travel, entertainment, gift & car expense reimbursements
  • Accountable Vs non-accountable plan payments
  • The travel advance trap and how to avoid it
  • Employer policy manual communicating travel policies
  • Employer's liability to employees and third parties for damages arising from company travel

Learning Objectives:

  • Recognize when and how you must compensate employees for travel time.
  • Recognize how to comply with the requirements under the Portal Act
  • Apply the most current IRS travel expense documentation requirements
  • Identify employer liability for accidents of traveling employees
  • Define when employee meals are 100% deductible and when they are only 50% deductible
  • Recognize the limitations when personal and business travel and entertainment are mixed
  • Create records that will stand the scrutiny of a compensation or tax audit

Program Prerequisites- Financial Officers, Financial Analysts, Controllers, CFOs, Risk Officers, Payroll Managers, Staff with roles and responsibilities in payroll and expense reimbursement

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