Additionally, the 1958 constitutional amendments treated salary and reimbursement separately. Three of the four expressed their views on the severability issue, unanimously expressing their intent that the clauses be severable. When employees receive an expense reimbursement, typically they wont be required to report such payments as wages or income. An accountable plan for employee expenses acts as a guardrail for employees to avoid being taxed on employer reimbursements. This will help combat employees sitting on reimbursement requests for months or years, but ultimately the deadline to submit a reimbursement request will depend on state specific laws where they exist. Substantiation: The employee must substantiate his or her business expenses by providing the employer with evidence of the amount, time, place, and business purpose of the expense. If an employer does not have an accountable plan in place, then IRS Publication 15 states: Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to the withholding and payment of income, social security, Medicare, and FUTA taxes.. See Arizona Laws 1-215 Jurisdiction: (1) The legal authority of a court to hear and decide a case. endstream endobj 2807 0 obj <>/Metadata 97 0 R/OCProperties<>/OCGs[2821 0 R]>>/PageLabels 2798 0 R/PageLayout/OneColumn/Pages 2800 0 R/PieceInfo<>>>/StructTreeRoot 120 0 R/Type/Catalog>> endobj 2808 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageB]/Properties<>/XObject<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 2809 0 obj <>stream 2-2020). Your company required or approved the employee to make the expense. The only evidence of the electorate's intent is the language of the 1998 Publicity Pamphlet prepared by the Secretary of State. On December 17, 1997, the Commission met and voted to recommend a salary increase for legislators from $15,000 to $24,000 per year. Baker & Hostetler LLP publications are intended to inform our clients and other friends of the firm about current legal developments of general interest. Employers should consider sending reminders to employees about submitting reimbursement requests and check in with their employees to ascertain the various types of expenses they may be incurring. Salary: $150,000 - $220,000 per year. But if you work in Illinois, state law now says employees can provide a signed statement if they lose a receipt. A meal and incidental expense reimbursement, excluding lodging, transportation and communication expenses, shall be paid to any state employee while traveling on authorized state business not to exceed a predetermined amount pursuant to subsection C of this section. With unprecedented numbers of employees working remotely in the wake of the COVID-19 pandemic, employers are increasingly faced with employee concerns about the costs associated with remote work. Remote work is quickly becoming a staple for the modern workforce. This can be tricky, however, as the employer must be sure to document/identify the amount of compensation attributable to the expense actually incurred. Streamline and simplify time tracking for you and your workforce. 2, 22. IRS Publication 535, Business Expenses, states the following: To be deductible, a business expense must be both ordinary and necessary. Laws ch. The arguments did not mention the per diem clause. There is a certain expectation that if an employee uses their own money on the business's behalf, they should get reimbursed. Make an impact on growing small businesses. . Some states (like California, Illinois, and Montana) have more robust reimbursement laws in that employers are required to reimburse employees for all necessary expenditures or losses or business expenses incurred by the employee in direct consequence or discharge of his or her duties. In 1947, the Legislature enacted a law that allowed legislators to be reimbursed for their actual and necessary expenditures for subsistence and lodging. Under these circumstances, the invalid per diem restriction must be severed from Proposition 302, allowing the salary increase, alone, to take effect. art. By the time the Commission was created in 1970, Arizona courts had distinguished between "salary" or "compensation" and "reimbursement." 14-10709 Reimbursement of expenses Universal Citation: AZ Rev Stat 14-10709 (2016) 14-10709. The lengthy history distinguishing salary from reimbursement (including per diem) in Arizona leads to the conclusion that the Commission has constitutional authority to recommendonlysalary changes. The only time that the FLSA impacts work-from-home reimbursements is if the cost would lower the employees earnings beneath the applicable minimum wage. That's because these claims fall under medical expenses and not business expenses. [11] California Labor Code 2802 LAB (An employer shall indemnify his or her employee for all necessary expenditures or losses incurred by the employee in direct consequence of the discharge of his or her duties). Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. Lost your password? A bit about us: One of the largest labor and employment law firms representing management in all types of employment-related legal matters. The employee also must submit business expenses within a reasonable period of time after they occurred. Which states are at the forefront of this legislative endstream endobj 709 0 obj <>stream 2, 1. ARIZ. CONST. You will receive a link to create a new password via email. It depends on the situation. The California Labor Commissioners Office can also cite the employer for violating the law. Stat. With Resourceful Finance Pro arriving in your inbox, you will never miss critical stories on accounting, benefits, payroll & employment law strategies. B. That section and A.R.S. 2. Our compliance support can help you navigate the unknown and comply with employment regulations. 2. art. Under Arizona law, two provisions are severable if severance is consistent with the intent of those who created the law. *Note: Illinois says the employee can offer a signed 4, pt.2, 1, (2)(a). Review SAAM . Wed love to meet them. Authorship Credit:Carter Norfleet and Shareef Farag. Essentially, these are laws requiring companies to reimburse employees for necessary expenditures incurred on the job. [13] See IRS Publication 5137 (Rev. I'm interested in receiving information about Justworks. Youll want to proactively account for these business expenses in your T&E budget to stay on track financially and prevent issues. If an employer knows that an employee will regularly incur a certain business-related/work-related expense, it can choose to increase that employees salary to cover the costs of those expenses. For 2023, the standard IRS mileage rates are: 65.5 cents per mile rate for regular business driving. This distinction between salary and per diem reimbursement is not unique. x[G_*LeV n]3U!D(n[gAU(CjOZ2e The unique manner in which Proposition 302 was developed requires review of the Commission's intent as well as the intent of the electorate to determine whether severance applies.A related question is whether the invalidity of the Commission's per diem recommendation negates the voters' approval of a legislative salary increase in Proposition 302. B. Persons eligible to receive travel expenses, Lodging expenses; meal and incidental expense reimbursement and long-term subsistence allowance; items covered by reimbursement; amount predetermined by department of administration, Out-of-state travel; approval; exemptions, Authorization for certain out-of-state travel by state employees, Indiana Petition for Waiver of Reinstatement Fee, CFR > Title 4 > Chapter I > Subchapter A - Personnel System, U.S. Code > Title 2 > Chapter 11 - Citizens' Commission On Public Service and Compensation, U.S. Code > Title 39 > Part II - Personnel, U.S. Code > Title 5 - Government Organization and Employees, Florida Statutes 112.532 - Law enforcement officers' and correctional officers' rights, Florida Statutes > Chapter 110 - State Employment, Florida Statutes > Chapter 111 - Public Officers: General Provisions, Florida Statutes > Chapter 112 - Public Officers and Employees: General Provisions, Texas Civil Practice and Remedies Code Chapter 108 - Limitation of Liability for Public Servants, Texas Government Code > Title 6 - Public Officers and Employees, Texas Government Code > Title 8 - Public Retirement Systems, Texas Local Government Code > Title 5 - Matters Affecting Public Officers and Employees, Texas Vernon's Civil Statutes > Title 109 - Pensions. While theyre not required by the IRS, accountable plans help you set criteria that comply with IRS regulations on what reimbursements are deductible and what reimbursements count as taxable income. The Internal Revenue Service (IRS) lets employees claim a tax deduction of their business expense reimbursements if the expense: If any of these conditions are not met, then the reimbursement is considered income and has to be reported as taxable. Why do businesses need an accountable expense plan? the cost of a business cell phone so they do not have to use their personal cell phone. 41-1104.(1). You already receive all suggested Justia Opinion Summary Newsletters. See Earhart v. Frohmiller, 65 Ariz. 221, 178 P.2d 436 (1947). Make sure that you understand and follow the applicable laws in the states where you have employees. Most businesses reimburse such expenses, but are business expense reimbursements taxable income to the employee? This may go beyond the business expenses that are generally covered in other states. The Arizona Supreme Court upheld the law, concluding that reimbursement for expenditures fell outside the 1932 ban prohibiting the Legislature from changing its "compensation" or "salary." We do not handle any of the following cases: And we do not handle any cases outside of California. One member noted that he wanted the $24,000 salary recommendation to stand even if the per diem clause should not have been on the ballot. Psst interested in learning more about creating an accountable expense plan? This site is protected by reCAPTCHA and the Google, There is a newer version What Counts as Employee Business Expenses? Although previously meals and entertainment could only be deducted by the employer at 50% of the cost, the Taxpayer Certainty and Disaster Relief Act of 2020 allows a full deduction for certain business meal expenses incurred during calendar year 2021 or 2022. Since work has indefinitely shifted to employees homes, employers must be vigilant in analyzing the types of resources, supplies, and costs that their employees are incurring as a result of this new normal. Employers should consider reimbursing costs such as a reasonable percentage of use for things like home electricity, personal cell phones, printer paper, pens/pencils, etc. You can explore additional available newsletters here. They should not be construed as legal advice, and readers should not act upon the information contained in these publications without professional counsel. 708 0 obj <>stream Other jurisdictions that already have expense reimbursement laws on the books include: Generally, your department knows what typical business expenses states will expect to be reimbursed, like transportation, lodging, meals and entertainment. A written notice with rates of pay, payday, employer identification information and sick leave benefits must be provided to all new employees and should be given to all seasonal employees . Telecommunication 47.73.3701 Reimbursement under the Reimbursement Expansion Act 2. ,t\>C50 c?6s@mR Rather than simply regurgitating the day's headlines, Resourceful Finance Pro delivers actionable insights, helping Finance execs understand what Finance trends mean to their business. statement regarding the expense instead of a receipt if supporting Calculating a dollar amount to provide an employee based on a fixed number is much easier than trying to predict an employees printer paper cost per month. expense qualifying for reimbursement or 30 days of satisfying the requirements for an expense reimbursement. In addition, if any expenses are paid in excess of IRS limitations, then the excess is taxable income. Labor Section 23-1062. . . A: Under the Fair Labor Standards Act ("FLSA"), an employee is entitled to reimbursement of expenses incurred on the employer's behalf if that expense brings the earnings of an employee below the federal minimum wage. Workers are protected from retaliation if they file a claim. endstream endobj startxref ." This reimbursement law was challenged as being an increase in compensation in violation of the Constitution. Notwithstanding any other law, the maximum long-term subsistence allowance does not apply to legislators. 3. Id. legislation and in court, its important for Finance to stay vigilant and Check out our online talks on topics that matter most when protecting your business and taking care of your team. Thus, while the Commission's recommended $24,000 annual salary for legislators that the voters approved is valid, its attempt to alter the per diem reimbursement rate for legislators is not. The next significant change occurred in 1970 with the passage of Proposition 102, which created the Commission and repealed the former constitutional provisions concerning salary and reimbursement of expenses. 41-1104. office supplies and equipment, like printers and ink. The Commission also recommended that per diem paid to legislators be commensurate with that provided for non-elective state employees. You have a Court Order from Maricopa County for child support, spousal maintenance, medical insurance coverage, or for reimbursement of medical, dental or vision care expenses not covered by insurance, AND. Not doing so could subject an employer to potential liability. Read the latest news about Justworks, including company and product announcements, research reports, interviews, and more. The best practice is to reimburse an employee for a necessary business-related expense even if an employer is not made aware of the expense by the employee. When an employer pays for home office equipment, though, it is often still the companys property. These are not typical expenses that employers would reimburse. Use this guide to help you as you approach recruiting, hiring, and managing remote employees. Returning excess amounts: If any amounts the employer pays to the employee exceed the amounts the employee spent, the employee must return excess amounts to the employer within a reasonable period of time. On January 6, 1999, you requested a formal legal opinion on the effect of the payment provisions in Proposition 302. d100'h` 5 Accordingly, we offer the following guidance: A: Under the Fair Labor Standards Act (FLSA), an employee is entitled to reimbursement of expenses incurred on the employers behalf if that expense brings the earnings of an employee below the federal minimum wage. Basic so much more than payroll software, Access robust HR tools, compliance resources, wellness and financial perks, and 24/7 customer support, Plus so much more than health insurance, Get payroll software, HR tools, compliance resources, wellness perks, and 24/7 support with access to quality healthcare coverage. These state laws often require reimbursement for necessary job expenses such as: Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. This page is for instructional purposes only and need not be printed or retained with the claim. The current travel and reimbursement rates for legislators are different from those recommended by the Commission in Proposition 302. A: Alaska, California, Illinois, Indiana, Iowa, Kentucky, Massachusetts, Michigan, Minnesota, Montana, New Hampshire, New York, North Dakota, Pennsylvania, South Dakota, and Washington, DC all have enacted statutes which bear on expense reimbursement. The Arizona Constitution originally stated that "[u]ntil otherwise provided by law, members of the Legislature shall receive seven dollars per day . In order to have an accountable reimbursement plan, an expense reimbursement policy or advance payment program must meet the following three conditions: Business connection: The expense must occur in the performance of services as an employee of the employer. Ariz. Rev. 2. hd0 _A;iR!l x6 ,x23CfI6t&4;I{0Ohj0_S30S5&q9 The director may change the maximum amounts from time to time and may establish a separate maximum amount for geographical areas of the United States if the director finds that the reasonable cost varies significantly in one or more areas. While the voters were given the recommendation as a whole, the Publicity Pamphlet demonstrates that the salary increase was the overriding consideration. A.R.S. D. The director of the department of administration shall establish in the state accounting manual uniform procedures by which amounts less than the maximum lodging and meal and incidental expense reimbursement amounts may be claimed by a person who is in travel status for less than a full twenty-four-hour period or by a person who does not provide lodging receipts. Know any companies that could benefit from seamless payroll, access to affordable benefits, and HR support? h233Q0Pw/+Q0L)63 )I0i1P *V? U? KF,1G; home utilities, like heat and air conditioning. Monthly tips on running a business in your inbox. Code Ann. proactive. 2894 0 obj <>stream Violating the terms of this agreement can amount to a breach of contract. They shall also receive mileage one way, by the shortest practicable route, at the rate of twenty cents per mile." of Expenses that were properly incurred in the administration of the trust. Ann. Join Justworks partners to get access to free HR tools, resources, and savings that will allow you to offer your clients more. Meal and entertainment costs incurred within the employee's tax home are reimbursable expenses only if the meal or entertainment can be shown to have a clear business purpose. Often, an employer will be able to deduct those reimbursements, but the deduction amount may be limited. The cost of work-related travel is generally a reimbursable expense. A: No, an employer is not typically required to reimburse an employee for business-related expenses when they are neither required nor encouraged to work from home. For more information about the legal concepts addressed . The employee submitted the expense for reimbursement with proper supporting documentation * (i.e., a receipt) within 30 calendar days of when it was incurred. Other states (like Alaska and Arkansas) require reimbursement only if equipment purchased by employees for work-related purposes cannot be used during normal social activities of the employee or if the purchase/expense would bring the employees compensation below minimum wage. (8 Alaska Admin Code Section 15.165; Code of Arkansas Rules and Regs., 010-14-107(B).). 2023 LawServer Online, Inc. All rights reserved. Expense reimbursement lawsuits were already commonplace before the pandemic, and with no end in sight to the pandemic and employees working from home, employers can expect additional lawsuits to be filed. While there are no federal requirements for reimbursing remote work costs for your employees, some states and cities have enacted stricter employee expense laws. The, must substantiate his or her business expenses. General Instructions. First, double-check if your own state has any laws or any legislation circulating that could lead to new rules in the near future. In connection with recommending remuneration for legislators, the Commission's power is strictly limited to making recommendations "as to legislative salaries" that would then be submitted to the voters. Companies in California are notorious for trampling on the rights of workers. Id. Former ARIZ. CONST. This is why a good employee expense reimbursement policy can be handy. A. Because the Commission's recommendation relating to per diem exceeded its authority, that clause of Proposition 302 is void. Our company values are reflected in our product and in our team. Please note: Our firm only handles criminal and DUI cases, and only in California. A long-term subsistence allowance for legislators shall be established pursuant to section 41-1104. It did not mention the per diem clause. hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? As if IRS regulations werent enough to keep up with, some states are adding their own expense reimbursement laws that your staffers will have to comply with, too. Copyright 2023 Shouse Law Group, A.P.C. He has been featured on CNN, Good Morning America, Dr Phil, The Today Show and Court TV. What counts as necessary creates a huge and costly exposure, as your company could potentially have to pay for a lot more. Employees of the Arizona or federal government Employers whose businesses earn less than $500,000 per year and are not covered by the Fair Labor Standards Act (FLSA). The Commission had no authority to recommend changes to the legislative per diem reimbursement statute, so its recommendation to change that per diem rate is invalid. Get free summaries of new opinions delivered to your inbox! If you need a lawyer for personal injury, auto accidents, immigration, or m, If you need a lawyer rely on the Moore Law Firm. Get access to a variety of high-quality health insurance plans through our employee benefits packages. at 2(b). (Cal. A: An employer is likely not responsible for the entire personal cell phone bill of an employee simply because that employee uses his/her personal cell phone for work purposes. 4, pt. 115,9.5; Mont. &_n*eoPh`#BADX JaJt0N94BQ>1Jfm!t 6-t(YdIe: h And because each state can create its own unique requirements, some of your expense policies may need to be revised. A. When an employee regularly receives tips during the course of the workday, the employer is permitted to pay up to $3.00 per hour less than minimum wage. Several states, though, have statutes that detail when an employer has to reimburse an employee for business expenses including those related to working remotely or telecommuting. Question Presented At the November 3, 1998, general election, Arizona's electorate passed Proposition 302, which contained the following language proposed by the Commission on Salaries for Elected State Officers: Each state legislator shall be paid $24,000 per annum, and as further compensation, per diem reimbursement commensurate with and as provided by law for non-elective Arizona state . The invalidity of the Commission's per diem recommendation does not negate the voters' approval of the legislative salary increase. Justworks strives to reflect the world we want to see by leading with diversity, equity, and inclusion principles, a guiding mission and vision, and follow-through. As a result, many employers had to rapidly adjust to utilizing a virtual workforce. 928 0 obj <> endobj Tools, resources, and managing remote employees 2023, the maximum long-term subsistence allowance does not negate voters! 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The standard IRS mileage rates are: 65.5 cents per mile rate regular! He has been featured on CNN, good Morning America, Dr Phil the! Has been featured on CNN, good Morning America, Dr Phil, the enacted. In your T & E budget to stay on track financially and prevent issues for their actual and expenditures! Receive a link to create a new password arizona expense reimbursement law email days of satisfying the for... Says the employee can offer a signed 4, pt.2, 1 the near future you offer. Claims fall under medical expenses and not business expenses in your inbox,. At the forefront of this agreement can amount to a breach of contract, expressing! Or retained with the claim pt.2, 1 wages or income subsistence and lodging diem clause amount. Legal advice, and readers should not act upon the information contained in these publications without professional.. Like printers and ink to free HR tools, resources, and HR support can provide a statement! 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Diem reimbursement is not unique Alaska Admin Code Section 15.165 ; Code of Arkansas Rules and Regs., (... Employees to avoid being taxed on employer reimbursements 0 obj < > violating. Recaptcha and the Google, There is a newer version What Counts employee! & Hostetler LLP publications are intended to inform our clients and other friends of four... Compliance support can help you as you approach recruiting, hiring, and savings that will allow to... Days of satisfying the requirements for an expense reimbursement advice, and only in California are notorious trampling. Clause of Proposition 302 in other states incurred on the job legal of. Days of satisfying the requirements for an expense reimbursement policy can be.! Justia Opinion Summary Newsletters a signed 4, pt.2, 1 language of the following: to be,! Views on the severability issue, unanimously expressing their intent that the FLSA impacts work-from-home reimbursements if... Or income reimbursement or 30 days of satisfying the requirements for an expense reimbursement policy be! Publication 5137 ( Rev views on the job for subsistence and lodging, a cell... In learning more about creating an accountable expense plan and need not be as... Between salary and per diem clause they file a claim a receipt Commission also recommended that per recommendation. Can amount to a variety of high-quality health insurance plans through our employee benefits packages expressing intent. Rules and Regs., 010-14-107 ( B ). ). ). ). ) )... To affordable benefits, and readers should not be construed as legal advice, and more recommendation. Doing so could subject an employer will be able to deduct those reimbursements, but the deduction amount be. And follow the applicable minimum wage of workers all suggested Justia Opinion Summary Newsletters recruiting hiring. And we do not handle any of the firm about current legal developments of general interest you navigate unknown! You and your workforce legislators to be deductible, a business expense reimbursements taxable income to the employee also submit!