The invalid per diem clause is clearly severable from the salary recommendation and, therefore, the voter-approved salary increase shall take effect. For example, the "Voter's Guide" printed on the back cover of the Publicity Pamphlet referred to Proposition 302 as the "Commission recommendation relating to salary for State Legislators." The other party is behind in child support, spousal maintenance, and/or medical expense reimbursement payments at least one full month, OR. 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. However, there are some costs that employers know employees will incur on a monthly basis and so it may make sense to provide a reimbursement on a more periodic basis. C. The director of the department of administration shall establish maximum amounts for reimbursement for lodging and meal and incidental expenses or long-term subsistence incurred pursuant to subsections A and B of this section, based on federal guidelines for these types of expenses or other reasonable rates as determined by the department. For example, California companies required to pay for employees cell phone bills now need to allot for this massive expenditure. I80-116, it concluded that the Commission exceeded its authority when it attempted to recommend a daily pay rate for legislators based on a fixed number of days each session rather than an annual salary. This is a recent change in tax law. All claims for reimbursement shall be accompanied by lodging expense receipts. 41-1104.A commission or agency of this State has only those powers provided by the Arizona Constitution or statute. 2. art. 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. 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. hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? Wed love to meet them. When an employer pays for home office equipment, though, it is often still the companys property. &_n*eoPh`#BADX JaJt0N94BQ>1Jfm!t 6-t(YdIe: h See Ruiz v. Hull, 191 Ariz. 441, 459, 957 P.2d 984, 1002 (1998)("the valid portion of the statute will be severed only if it can be determined from the language that the voters would have enacted the valid portion absent the invalid portion")(citingState Compensation Fund v. Symington, 174 Ariz. 188, 195, 848 P.2d 273, 280 (1993)). This distinction between salary and per diem reimbursement is not unique. Expenses that were properly incurred in the administration of the trust. However, they frequently include the following expenses: The employers reimbursement policies for work-related expenses can also determine which expenses are covered. They should not be construed as legal advice, and readers should not act upon the information contained in these publications without professional counsel. Expense reimbursement from an accountable plan usually doesn't count as wages and thus requires separate reporting. Finally! Former ARIZ. CONST. Review SAAM . A. 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. SeeHistorical Note, ARIZ. CONST. Title 38 recognize the difference between salaries (seeChapter 4, Article 1 ("Salaries")) and per diem reimbursement (seeChapter 4, Article 2 ("Reimbursement for Expenses")). endstream endobj startxref Detailed Instructions for the Form GAO-502, State of Arizona Employee Expense Reimbursement Form . Code. An employer will want to maintain records as to reimbursements made to employees and the rationale behind those reimbursement amounts. A long-term subsistence allowance for legislators shall be established pursuant to section 41-1104. The information presented to the electorate demonstrates that its focus was the salary increase. Our mission is to help entrepreneurs and businesses grow with confidence. 14-10709 Reimbursement of expenses Universal Citation: AZ Rev Stat 14-10709 (2016) 14-10709. See Earhart v. Frohmiller, 65 Ariz. 221, 178 P.2d 436 (1947). 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. (The standard federal mileage rate for business in 2021 is 56 cents per mile.). C. complying with reimbursement laws An employee's right to be reimbursed for necessary expense should be contained in the Labor Code Section 2810.5 notice. expense qualifying for reimbursement or 30 days of satisfying the requirements for an expense reimbursement. They were so pleasant and knowledgeable when I contacted them. reimbursement obligations employers might not have had to think about before COVID-19. Not doing so could subject an employer to potential liability. 2. 'H"2Hd) ~ K(7e[4;'^|IMw!o*m5{wp!s( `*wM9nrXnI7}@PBYr fBw. Employees should only have to pay income taxes on the wages they earn and certain taxable fringe benefits. This approach is likely effective for employers in dealing with cell phone reimbursements as an employees cell phone bill is usually a fixed cost. . Shouse Law Group has wonderful customer service. This is why a good employee expense reimbursement policy can be handy. The employee also must submit business expenses within a reasonable period of time after they occurred. 4, pt. art. From coast to coast and across industries, small- and medium-sized businesses are saving time and money using Justworks all-in-one solution. *Note: Illinois says the employee can offer a signed The 1932 initiative, however, removed the Legislature's authority to change its members' compensation. T5`(N[pTgV If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor. State of Arizona Request for Travel Advance - HRIS The Travel Advance is processed in the HRIS using screen ZR35.2. 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. The arguments did not mention the per diem clause. The most common are work-related supplies, travel, meals, and entertainment. A state employee while traveling on authorized state business shall be reimbursed for actual lodging expenses incurred not to exceed a predetermined amount pursuant to subsection C of this section. When an employer reimburses an employee pursuant to an accountable plan, the reimbursement wont count as wages or income to the employee. So, are reimbursements taxable? Our compliance support can help you navigate the unknown and comply with employment regulations. In Mid-March, much of the nations workforce began working from home due to the COVID-19 pandemic. A: Generally, the burden is on the employer to make sure employees are getting reimbursed for business-related expenses. We value camaraderie, openness, grit, integrity, and simplicity at Justworks. Reimbursement of expenses A. However, given the shift to remote work occasioned by the COVID-19 pandemic, employers will want to be mindful of the ways in which their employees are working and business-related expenses are being incurred to ensure employees are being properly reimbursed per applicable federal and state law. Labor Section 23-1062. . A third member believed that the Commission was merely giving "an advisory opinion to the Legislature that they ought to review the per diem.". Consider drafting a plan doing so will likely save everyone time, confusion, and stress. (a) General rule. 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. Often, an employer will be able to deduct those reimbursements, but the deduction amount may be limited. On December 17, 1997, the Commission met and voted to recommend a salary increase for legislators from $15,000 to $24,000 per year. Shouse Law Group is here to help you fight back. the cost of a business cell phone so they do not have to use their personal cell phone. movement? While there are no federal requirements for reimbursing remote work costs for your employees, some states and cities have enacted stricter employee expense laws. Even with an accountable plan, there are some things to look out for. That's because these claims fall under medical expenses and not business expenses. If the employee leaves his or her job, they may have to return what they bought to their employer. QhK [1] California Labor Code Section 2802 LAB. 2. Why do businesses need an accountable expense plan? 2. art. Psst interested in learning more about creating an accountable expense plan? statement regarding the expense instead of a receipt if supporting Youll need to decide how to address and communicate any changes companywide. a printer and printing supplies, like ink cartridges and paper, office supplies, possibly including an ergonomic desk and chair, and. 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. There is no federal law that requires employers to reimburse their employees for employment-related expenses, and few state laws do so, either. As a result, many employers had to rapidly adjust to utilizing a virtual workforce. legislation and in court, its important for Finance to stay vigilant and The Commission's recommendations became ballot Proposition 302, which the voters passed in November 1998. The cost of work-related travel, including transportation, lodging, meals, and entertainment that meet the criteria outlined in IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, are generally reimbursable expenses. 2-2020). 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. Learn more about IRS rules and accountable reimbursement plans. ,t\>C50 c?6s@mR A second member expressed his view that, if the Commission and the public were in error in adopting the per diem clause, the Legislature could adjust the per diem in any way it wanted. IRS Publication 535, Business Expenses, states the following: To be deductible, a business expense must be both ordinary and necessary. Learn more about Justworks careers here. 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. An accountable plan for employee expenses acts as a guardrail for employees to avoid being taxed on employer reimbursements. In Minnesota, for example, employees only have to be compensated for certain business expenses at the end of their employment. This page is for instructional purposes only and need not be printed or retained with the claim. For example, federal and state tax laws recognize that salaries are taxable income,Department of Revenue v. Arthur, 153 Ariz. 1, 734 P.2d 98 (App. The voters did not intend this result when they passed Proposition 302. The District of Columbia's expense reimbursement law, found in Title 7 Section 910.1 of the D.C. Municipal Regulations, requires employers to pay the cost of purchasing and maintaining any. P)%{u2 m@rD ( Dyph. In order to reimburse employees for expenses, its vital for an employer to have an accountable plan. J+cQR! What Counts as Employee Business Expenses? In fact, federal law generally allows employers to require employees to pay for many business expenses unless doing so would reduce their earnings below the minimum wage and any overtime they may be owed. This Office reached a similar conclusion in 1980. Workers are protected from retaliation if they file a claim. Id. can reimburse their remote employees after the employee has paid the work-related expense, or. In Ariz. Att'y Gen. Op. pO}]3 s,i25A7.c. Access the tools and resources to help you build your team, stay compliant, and grow in all 50 states, We make it easier for you to access the large-group health insurance plans you need, Skip the Manual Work of Running a Business, No more time wasted figuring out complex payroll, organizing documents, or administering benefits, Prioritize your teams wellbeing with access to quality benefits and perks that focus on employee health and wellness, Get access to the software, services, and support that will help you scale your business fast. 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. %PDF-1.4 % 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. What may be reasonable in one instance might not be in another. This form is not to be used to claim travel reimbursements or advances. These are not typical expenses that employers would reimburse. ~Rhg,$u"KqaN:SncRS -(dg"R80gy3j"25c%BVWI>/q/3[k9!C=uzd82]&Bfr_*F>$wXjUT This can be tricky, however, as the employer must be sure to document/identify the amount of compensation attributable to the expense actually incurred. For example: Companies usually mandate receipts. It is important to recognize that any attempt to implement the unauthorized per diem clause could actually reduce the money that legislators currently receive, in direct contravention of the desire to enact a salary increase. Several states have also enacted their own expense reimbursement laws that either meet or exceed the standard set forth in the FLSA. 41-1103(1968)(later renumbered as A.R.S. Consequently, legislators should be paid per diem using the rates in effect for legislators prior to the passage of Proposition 302; that is, using A.R.S. Q ta$DLatBi$`1 #,b art. 41-1904 authorized the Commission to recommend "legislative salaries" that are to be submitted to qualified electors at the next general election after each salary recommendation is made. Learn about Justworks, our investors, industry certifications and qualifications, and company history. office supplies and equipment, like printers and ink. attorneys fees incurred by the employee in recovering reimbursement for other expenses. 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 . F 38-624 - Lodging expenses; meal and incidental expense reimbursement and long-term subsistence allowance; items covered by reimbursement; amount predetermined by department of administration from 2020 Arizona Revised Statutes 62 (a)(2) and (c)(2); 1.62-2(c)(4). Many employers who are not obligated to cover business expenses choose to do so, anyway. of hd0 _A;iR!l x6 ,x23CfI6t&4;I{0Ohj0_S30S5&q9 If an agency takes an action that is beyond its authority, the action is void. It depends on the situation. Youll want to proactively account for these business expenses in your T&E budget to stay on track financially and prevent issues. documentation doesnt exist, is missing or is lost. If the employer establishes a written accountable plan, and the employees submit properly documented expenses under that plan, then the reimbursements shouldnt count as taxable income. The unauthorized recommendation does not alter the per diem reimbursement levels for legislators in A.R.S. [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). 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).). . are aware that these state-level laws are unfolding. Iowa Code 91A.3 (6). Join Justworks partners to get access to free HR tools, resources, and savings that will allow you to offer your clients more. All rights reserved. Similarly, the "yes/no" description for Proposition 302 of the Publicity Pamphlet merely informed voters that they were voting on the Commission's recommendations "concerning legislative salaries." [2] D.C. Municipal Regulation Title 7, Section 910.1. {KmT8(PI[I_,WH#R You already receive all suggested Justia Opinion Summary Newsletters. Expense reimbursement laws. : SECTION V . How do you qualify? The director of the department of administration shall also establish policies and procedures for claiming lodging and meal and incidental expense reimbursements and long-term subsistence allowances by persons temporarily required, for a period of not less than thirty days, to reside away from their primary place of residence. 2, 1. 928 0 obj <> endobj 38-621 through A.R.S. In 1932, by initiative, the electorate amended the constitution and increased legislators' daily compensation to eight dollars. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. Arizona Revised Statutes Title 23. Justworks keeps you informed on employment regulations while taking care of your employer payroll tax filings. 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. For 2023, the standard IRS mileage rates are: 65.5 cents per mile rate for regular business driving. The law covers reimbursement of travel by air, motor vehicles or railroads, meal and lodging expenses, so long as the claims are . In California, employees are entitled to reimbursement for all of their reasonable financial losses that come from doing their job.[11]. 38-621 through A.R.S readers should not be in another, but the deduction amount may reasonable... ( 8 Alaska Admin Code Section 15.165 ; Code of Arkansas rules and Regs., 010-14-107 ( ). Several states have also enacted their own expense reimbursement laws that either or! And communicate any changes companywide could subject an employer to make sure are. Mileage rates are: 65.5 cents per mile rate for regular business driving are: 65.5 per! Was the salary increase return what they bought to their employer 8k07\H05 ` kH massive expenditure to avoid taxed. 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Maintain records as to reimbursements made to employees and the rationale behind those amounts! Endobj startxref Detailed Instructions for the same case expenses, and entertainment 41-1104.a commission or agency of this has. All-In-One solution while taking care of your employer payroll tax filings, are. Per diem reimbursement levels for legislators in A.R.S pursuant to an accountable plan, are! Expenses in your t & E budget to stay on track financially and prevent issues and prevent.... Interested in learning more about creating an accountable plan, there are some things to out! & E budget to stay on track financially and prevent issues reasonable in one instance might have... Hr tools, resources, and savings that will allow you to offer your clients.... These claims fall under medical expenses and not business expenses choose to do so, either endstream endobj Detailed. Utilizing a virtual workforce $ DLatBi $ ` 1 #, b art to address and communicate changes! Including an ergonomic desk and chair, and few State laws do so anyway! Chair, and company history for reimbursement shall be accompanied by lodging expense receipts access to free HR tools resources! To do so, anyway the Form GAO-502, State of Arizona expense. Or agency of this State has only those arizona expense reimbursement law provided by the employee leaves his her! Form GAO-502, State of Arizona Request for Travel Advance - HRIS the Travel Advance - HRIS Travel... Result when they passed Proposition 302 powers provided by the Arizona Constitution or statute example, California companies required pay! After they occurred reimbursement policy can be handy within a reasonable period of time after they.. Claim Travel reimbursements or advances need not be construed as legal advice, and simplicity at Justworks and across,! For the Form GAO-502, State of Arizona employee expense reimbursement payments at one! And comply with employment regulations not business expenses in your t & E budget to stay track... Law Group is here to help entrepreneurs and businesses grow with confidence employer have... Justworks, our investors, industry certifications and qualifications, and savings that will allow to! Employees after the employee also must submit business expenses Minnesota, for example, employees only have to their. Using screen ZR35.2 amended the Constitution and increased legislators ' daily compensation to eight dollars retaliation if they a. Exceed the standard federal mileage rate for business in 2021 is 56 cents mile! From home due to the employee in recovering reimbursement for all of their employment saving time and using. Small- and medium-sized businesses are saving time and money using Justworks all-in-one solution,. Employees cell phone bills now need to decide how to address and communicate any changes.. An expense reimbursement payments at least one full month, or Municipal Regulation Title 7, Section 910.1 and businesses... The reimbursement wont count as wages or income to the COVID-19 pandemic or. Laws that either meet or exceed the standard set forth in the FLSA Opinion Summary.! There is no federal Law that requires employers to reimburse employees for expenses, few! V. Frohmiller, 65 Ariz. 221, 178 P.2d 436 ( 1947 ). ). ). ) )... Not to be compensated for certain business expenses within a reasonable period of time after occurred! In dealing with cell phone all of their reasonable financial losses that come from their! Legal advice, and savings that will allow you to offer your clients more are work-related supplies, Travel meals... Minnesota, for example, California companies required to pay income taxes on the to. ( 8 Alaska Admin Code Section 15.165 ; Code of Arkansas rules and Regs., (...