Arizona statutes allow for the reimbursement of travel expenses for employees and officers under A.R.S. In particular, you asked whether legislators should be paid per diem reimbursement using the rate for non-elected state employees set forth in the Department of Administration's Arizona Accounting Manual or the rate for legislators set forth in A.R.S. Not doing so could subject an employer to potential liability. (This has remained the same for the last few years.) endstream endobj startxref . 4, pt.2, 1, (2)(a). hYmo6z( $iXmA?xz9>6R./F1eQ#) F%L0Fh\"@&2"``g*BJhDiZXb Iowa Code 91A.3 (6). If the employee leaves his or her job, they may have to return what they bought to their employer. 22 cents per mile for medical or moving work. Only self-employed workers and independent contractors can claim the deduction. A.R.S. Indiana Petition for Waiver of Reinstatement Fee, CFR > Title 4 > Chapter I > Subchapter A - Personnel System, U.S. Code > Title 2 > Chapter 11 - Citizens' Commission On Public Service and Compensation, U.S. Code > Title 39 > Part II - Personnel, U.S. Code > Title 5 - Government Organization and Employees, Florida Statutes 112.532 - Law enforcement officers' and correctional officers' rights, Florida Statutes > Chapter 110 - State Employment, Florida Statutes > Chapter 111 - Public Officers: General Provisions, Florida Statutes > Chapter 112 - Public Officers and Employees: General Provisions, Texas Civil Practice and Remedies Code Chapter 108 - Limitation of Liability for Public Servants, Texas Government Code > Title 6 - Public Officers and Employees, Texas Government Code > Title 8 - Public Retirement Systems, Texas Local Government Code > Title 5 - Matters Affecting Public Officers and Employees, Texas Vernon's Civil Statutes > Title 109 - Pensions. Telecommunication 47.73.3701 Reimbursement under the Reimbursement Expansion Act California remote employees are entitled to reimbursement for all of their reasonable financial job-related losses. Q ta$DLatBi$`1 #,b You can explore additional available newsletters here. 928 0 obj <> endobj General Instructions. Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. Many of these states require employers to reimburse remote workers for any business-related expenses they have incurred. %%EOF h233Q0Pw/+Q0L)63 )I0i1P *V? U? Nonetheless, all three of the arguments in the Publicity Pamphlet regarding Proposition 302 focused exclusively on the salary clause. hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? Violating the terms of this agreement can amount to a breach of contract. Laws ch. 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. The voters approved Proposition 302 effective at the beginning of the next regular legislative session. 2, 1, (2)(a) and (2)(b). KF,1G; Thats where employee expense reimbursement comes in. The expense reimbursement process allows employers to pay back employees who have spent their own money for business-related expenses. On December 17, 1997, the Commission met and voted to recommend a salary increase for legislators from $15,000 to $24,000 per year. ,t\>C50 c?6s@mR Former ARIZ. CONST. It should be noted that what constitutes reasonable is a fact specific exercise and that employers should approach each employee reimbursement request as such. Proposition 302 had its origins with the Commission. endstream endobj 710 0 obj <>stream A former Los Angeles prosecutor, attorney Neil Shouse graduated with honors from UC Berkeley and Harvard Law School (and completed additional graduate studies at MIT). A: Given that many employees have shifted to working from home, employers should establish or revamp their reimbursement policies and make sure that their employees are aware that they can secure reimbursement of their expenses. 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. Plus, with federal and state eyes watching, having a compliant T&E process will need to be an even higher priority than it was before. Our company values are reflected in our product and in our team. 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. Read the latest news about Justworks, including company and product announcements, research reports, interviews, and more. This form is not to be used to claim travel reimbursements or advances. %PDF-1.6 % %PDF-1.4 % Expenses that were properly incurred in the administration of the trust. Stat. Employees should only have to pay income taxes on the wages they earn and certain taxable fringe benefits. Learn about Justworks, our investors, industry certifications and qualifications, and company history. These are not typical expenses that employers would reimburse. Nonetheless, the evidence demonstrates that the Commission intended that the salary increase take effect without regard to the validity of the per diem clause. Maximum amounts established by the director shall be subject to approval by the joint legislative budget committee. So, are reimbursements taxable? 14-10709 Reimbursement of expenses Universal Citation: AZ Rev Stat 14-10709 (2016) 14-10709. As of Jan. 1, 2019, expenses are considered "necessary expenditures" and reimbursable if: 1. App. QhK 41-1904(D). This is a recent change in tax law. 38-621 through A.R.S. Justworks keeps you informed on employment regulations while taking care of your employer payroll tax filings. movement? Separation of Duties. The information presented to the electorate demonstrates that its focus was the salary increase. Code Ann. 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. It did not mention the per diem clause. In addition, if any expenses are paid in excess of IRS limitations, then the excess is taxable income. 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." Expenses incurred by employees in the course of business should be costs incurred by the employer, not by its employees. Claims for reimbursement must be filed not later than 180 days of incurrence of the expense . 41-1104). Find the answers you need quickly by exploring the articles in our Help Center. 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. hb```b``>u,\AF d`xv@2! 3|T?20fgqE@I!QKDF~*vm78[r#ar B. To comply with state law (Arizona Revised Statutes (A.R.S. The Commission's recommendations became ballot Proposition 302, which the voters passed in November 1998. Building an expense plan will save employers time, confusion, and stress. BakerHostetler is here to assist employers navigating the issues surrounding employee expense reimbursement during the COVID-19 pandemic. The Pamphlet focused exclusively on the salary increase, not the per diem limitation. This form is not to be used to record allowances. 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. The commissioners were the architects of the language and intended that the salary increase be allowed to stand even if the per diem clause were invalid. Employee benefits, payroll, HR, and compliance all in one place with 24/7 support. A: Generally, the burden is on the employer to make sure employees are getting reimbursed for business-related expenses. C. This page is for instructional purposes only and need not be printed or retained with the claim. In 1958, the Legislature placed on the ballot, and the people approved, an amendment to the Arizona Constitution that provided for an annual legislative "salary of one thousand eight hundred dollars as compensation for services . Why do businesses need an accountable expense plan? 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)). A: The safest way to monitor employee reimbursements is to provide them on a request-by-request basis. art. This can be tricky, however, as the employer must be sure to document/identify the amount of compensation attributable to the expense actually incurred. 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. However, some states, such as California and Illinois, do require these reimbursements. 62 (a)(2) and (c)(2); 1.62-2(c)(4). Our mission is to help entrepreneurs and businesses grow with confidence. Join Justworks partners to get access to free HR tools, resources, and savings that will allow you to offer your clients more. 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. 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. . Arizona Revised Statutes Title 23. 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