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. This form is not to be used to claim travel reimbursements or advances. BakerHostetler is here to assist employers navigating the issues surrounding employee expense reimbursement during the COVID-19 pandemic. Code 62(a)(2)(D) allows an eligible educator to deduct from federal gross income unreimbursed, qualified expenses (e.g., expenses for books, supplies, and computer equipment used in the classroom; expenses incurred during qualified professional development courses). For example, if an employee incurs a business expense in a state governed by the FLSA (or a state with reimbursement laws mirroring the FLSA rule), it is the employers burden to determine whether that expense brings the employees compensation below minimum wage, and if so, to reimburse that employee accordingly. What may be reasonable in one instance might not be in another. Iowa Code 91A.3 (6). Former ARIZ. CONST. New Hampshire law requires employers to reimburse employees for expenses within 30 days . (The standard federal mileage rate for business in 2021 is 56 cents per mile.). 2, 22. Section 39-2-701(1)). Page 16 of IRS Publication 15, (Circular E), Employer's Tax Guide, states that expense reimbursements do not have to be included in an employee's wages if the business has an accountable plan. (This has remained the same for the last few years.) . 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. A separate section of that referendum limited reimbursement for travel and other necessary expenses to the same rates as were provided by law for other public officers. Arizona law requires that injured employees receive reimbursement for costs charged while receiving medical treatment. 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. 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. Id. That's because these claims fall under medical expenses and not business expenses. A: With employees having historically worked in an office environment, many of the supplies and resources they utilized to complete their job duties were provided for by the employer (i.e., printer paper, pens/pencils, computers, electricity, computer monitors, internet, phones, etc.) These types of reimbursable expenses tend to occur when employees travel for work, but can be associated with other activities related to their employment, including, for example, certain purchases of work-related supplies or tools. Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. The arguments did not mention the per diem clause. Resourceful Finance Pro, part of the SuccessFuel Network, provides the latest Finance and employment law news for Finance professionals in the trenches of small-to-medium-sized businesses. 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. 25-320) and federal law (42 United States Code, 651 et seq., 45 Code of Federal Regulations, 302.56) and amendments, if any. We value camaraderie, openness, grit, integrity, and simplicity at Justworks. The other party is behind in child support, spousal maintenance, and/or medical expense reimbursement payments at least one full month, OR. %%EOF Often, an employer will be able to deduct those reimbursements, but the deduction amount may be limited. Ariz. Rev. 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. As of Jan. 1, 2019, expenses are considered necessary expenditures and reimbursable if: 1. Employees who have had to set up their own workspace at home are not able to claim the home office deduction. Ct. 698 (2013). Business Expenses: A Beginner's Guide To Building A Plan. It's best to have a written employee expense reimbursement policy in your employee handbook to ensure your organization has an action plan for remote workers. endstream endobj startxref 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. Thats where employee expense reimbursement comes in. Magma Copper Co. v. Arizona State Tax Comm'n, 67 Ariz. 77, 86-87, 191 P.2d 169, 175 (1948). 115,9.5; Mont. However, because of the new normal of working from home, employers must vigilantly analyze the types of expenses their employees are incurring for business-related purposes and provide reimbursement accordingly. Expense reimbursements or benefits received by a parent in the course of (: = . For instance, if the employer has an accountable plan, but the employee fails to properly substantiate the expenses within a reasonable time, or the employee fails to return excess advance payments, then any reimbursements could become taxable income. Mr Shouse has been recognized by the National Trial Lawyers as one of the Top 100 Criminal and Top 100 Civil Attorneys. Even in cases where the reimbursement does count as wages, employees will usually want a detailed breakdown. It should be noted that what constitutes reasonable is a fact specific exercise and that employers should approach each employee reimbursement request as such. Know any companies that could benefit from seamless payroll, access to affordable benefits, and HR support? 5, 12. Justworks keeps you informed on employment regulations while taking care of your employer payroll tax filings. Youll want to proactively account for these business expenses in your T&E budget to stay on track financially and prevent issues. of 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. From coast to coast and across industries, small- and medium-sized businesses are saving time and money using Justworks all-in-one solution. Because one of the consequences of that recommendation could have been to dictate the length of the legislative session, the Attorney General concluded that the Commission had exceeded its limited authority to set salaries. On January 6, 1999, you requested a formal legal opinion on the effect of the payment provisions in Proposition 302. Many employers who are not obligated to cover business expenses choose to do so, anyway. 62 (a)(2) and (c)(2); 1.62-2(c)(4). ,t\>C50 c?6s@mR I'm interested in receiving information about Justworks. Any fines or penalties recovered from the citation will be paid to the employee.[12]. Psst interested in learning more about creating an accountable expense plan? Why do businesses need an accountable expense plan? Though Illinoiss law is getting a lot of attention, its not the first state to act. Finally! h233Q0Pw/+Q0L)63 )I0i1P *V? U? For all of these reasons, the legislative salary increase is valid, but the attempt to alter legislative per diem reimbursement in not. You will receive a link to create a new password via email. Are employee reimbursement expenses taxable income? 1986); 26 U.S.C. This field is for validation purposes and should be left unchanged. A.R.S. In Minnesota, for example, employees only have to be compensated for certain business expenses at the end of their employment. Several times in this decade legislative leaders received annual per diem amounts in excess of $9,000, the amount of the voter-approved salary increase, because of the heavy demands on their time. For 2023, the standard IRS mileage rates are: 65.5 cents per mile rate for regular business driving. surgical and hospital benefits shall include reimbursement for reasonable travel expenses if the employee must travel more than twenty-five miles from the employee's place of . For example, as demands on the Legislature have increased in recent years, legislative leaders have found it necessary to spend more time working at the Legislature than ever before. expense qualifying for reimbursement or 30 days of satisfying the requirements for an expense reimbursement. Maximum amounts established by the director shall be subject to approval by the joint legislative budget committee. 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).). [13] See IRS Publication 5137 (Rev. 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. this Section. Premier client service, as outlined in the firm's Client Pledge, is one of the firm's top priorities and a cornerstone of its core values. Our company values are reflected in our product and in our team. Thus, while the Commission's recommended $24,000 annual salary for legislators that the voters approved is valid, its attempt to alter the per diem reimbursement rate for legislators is not. P)%{u2 m@rD ( Dyph. 2023 LawServer Online, Inc. All rights reserved. 3. 38-624. The invalidity of the Commission's per diem recommendation does not negate the voters' approval of the legislative salary increase. Ann. When an employer reimburses an employee pursuant to an accountable plan, the reimbursement wont count as wages or income to the employee. Baker & Hostetler LLP publications are intended to inform our clients and other friends of the firm about current legal developments of general interest. Title 38 recognize the difference between salaries (seeChapter 4, Article 1 ("Salaries")) and per diem reimbursement (seeChapter 4, Article 2 ("Reimbursement for Expenses")). The, must substantiate his or her business expenses. Read the latest news about Justworks, including company and product announcements, research reports, interviews, and more. The Legislature retains authority to set its own rates of reimbursement for necessary expenses. 41-1104. -Q3z78Zkx6 endstream endobj 929 0 obj <>>>/Filter/Standard/Length 128/O(5 V:D&zzAo;d$c5)/P -1052/R 4/StmF/StdCF/StrF/StdCF/U("5YiI4 )/V 4>> endobj 930 0 obj <>/Metadata 22 0 R/Names 951 0 R/PageLayout/OneColumn/Pages 926 0 R/Perms/n]KBDw)/Name(cCY]!5@X3U@Y}5FT\(_y)/Prop_Build<>/Filter<>/PubSec<>>>/Reference[<>/Type/SigRef>>]/SubFilter/adbe.pkcs7.detached/Type/Sig>>>>/StructTreeRoot 34 0 R/Type/Catalog>> endobj 931 0 obj <>stream 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 employees. Further, Arizona statutes 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. As states continue to address expense reimbursement in . Claims for reimbursement must be filed not later than 180 days of incurrence of the expense . Where an employee incurs expenses on his employer's behalf or where he is required to expend sums by reason of action taken for the convenience of his employer, section 7 (e) (2) is applicable to reimbursement for such expenses. Your company required or approved the employee to make the expense. Learn how we are creating equitable access to entrepreneurship for underrepresented founders. With this unprecedented shift in working habits, employers may be overlooking business-related expenses being incurred by their employees. The standard mileage rate is set by the IRS each year. office supplies and equipment, like printers and ink. [5] Massachusetts General Law Chapter 149, 148A and Fraelick v. PerkettPR, Inc., 83 Mass. endstream endobj 710 0 obj <>stream An accountable plan is a plan under which allowances or reimbursements paid to employees for business-related expenses are not counted as income and are not subject to withholding. You already receive all suggested Justia Opinion Summary Newsletters. 2806 0 obj <> endobj B. Check out our online talks on topics that matter most when protecting your business and taking care of your team. 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. Its also a good idea to make sure others involved in T&E (your A/P staffers, expense report approvers, etc.) 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. 41-1104.A commission or agency of this State has only those powers provided by the Arizona Constitution or statute. For example: Companies usually mandate receipts. 22 cents per mile for medical or moving work. endstream endobj 932 0 obj <>stream General Instructions. If the employer fails to pay these reimbursements, the employee can file a wage and hour lawsuit. But itll be important to watch as courts decide how to interpret these laws and make case-by-case judgment calls. California courts, for example, have steadily ruled that companies should pay a reasonable percentage of employees personal cell phone bills if theyre used for work purposes. Code. Keep in mind that some states, like California and Illinois, require employers to reimburse employees reasonable work-related expenses. Employees should only have to pay income taxes on the wages they earn and certain taxable fringe benefits. Building an expense plan will save employers time, confusion, and stress. Workers are protected from retaliation if they file a claim. Lastly, you know these new business expense reimbursement laws could impact your budgets going forward. 61 (a)(1), whereas payments such as per diem that are intended to reimburse an employee for expenses incurred on behalf of the employer, are generally considered to be nontaxable. Recently, Illinois modified its Wage Payment and Collection Act to include expense reimbursement rules. KF,1G; 4, pt. Code of Federal Regulations Title 47. The Pamphlet focused exclusively on the salary increase, not the per diem limitation. are aware that these state-level laws are unfolding. 180, 2 (currently codified at A.R.S. 4, pt. LawServer is for purposes of information only and is no substitute for legal advice. Several states have also enacted their own expense reimbursement laws that either meet or exceed the standard set forth in the FLSA. Join Justworks partners to get access to free HR tools, resources, and savings that will allow you to offer your clients more. Labor Section 23-1062. . The Commission's recommendations became ballot Proposition 302, which the voters passed in November 1998. Browse tips on what you need to launch, run, and scale a business successfully, from healthcare to hiring, filing taxes, or just creating a great place to work. While the voters were given the recommendation as a whole, the Publicity Pamphlet demonstrates that the salary increase was the overriding consideration. 8sX~&o. Even with an accountable plan, there are some things to look out for. 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. C. LawServer is for purposes of information only and is no substitute for legal advice. Streamline and simplify time tracking for you and your workforce. By the time the Commission was created in 1970, Arizona courts had distinguished between "salary" or "compensation" and "reimbursement." 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. For example, California companies required to pay for employees cell phone bills now need to allot for this massive expenditure. Monthly tips on running a business in your inbox. 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. 41-1904(D). 38-621 through A.R.S. 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. A necessary expense is one that is helpful and appropriate for your trade or business. Enter your username and password below to log in. Under Arizona law, two provisions are severable if severance is consistent with the intent of those who created the law. Sometimes, employees not just employers are the ones who incur business expenses. 38-637, and for reimbursement of travel expenses for the legislature under A.R.S. 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 trustee is entitled to be reimbursed out of the trust property, with reasonable interest, for: 1. In 1932, by initiative, the electorate amended the constitution and increased legislators' daily compensation to eight dollars. As a result, many employers had to rapidly adjust to utilizing a virtual workforce. 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)). When an employer pays for home office equipment, though, it is often still the companys property. 4, pt.2, 1, (2)(a). Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. {W%iw QT4Ta C5,m= 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." Make sure that you understand and follow the applicable laws in the states where you have employees. By accessing this site, you consent to the use of cookies and collection of personal information. 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 . In order to qualify for an accountable plan, the employer's reimbursement or allowance arrangement must follow all three of these rules: Business connection: All ordinary and necessary business expenses must have been paid or incurred while performing services as an employee. 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. An expense does not have to be indispensable to be considered necessary.. 2820 0 obj <>/Filter/FlateDecode/ID[<08703D7AF2D061419FA543B06B9E9782>]/Index[2806 89]/Info 2805 0 R/Length 78/Prev 169187/Root 2807 0 R/Size 2895/Type/XRef/W[1 2 1]>>stream It can also include, for example: Because the employer only has to cover these expenses when they are work-related, it can lead to disputes over what percentage of these costs are for business use and what portion is for personal use. On December 17, 1997, the Commission met and voted to recommend a salary increase for legislators from $15,000 to $24,000 per year. Expense reimbursement laws. 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. Wed love to meet them. They should not be construed as legal advice, and readers should not act upon the information contained in these publications without professional counsel. hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? This reimbursement law was challenged as being an increase in compensation in violation of the Constitution. endstream endobj 709 0 obj <>stream This form is not to be used to record allowances. ." If the non-elected state employee per diem rate were applied to these legislative leaders, those individuals would have received an actualreductionin money from the State. This is why a good employee expense reimbursement policy can be handy. [1] California Labor Code Section 2802 LAB. There is a certain expectation that if an employee uses their own money on the business's behalf, they should get reimbursed. 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. See Arizona Laws 1-215 B. Ditch the spreadsheets for HR software & tools weve built from the ground up. Arizona Revised Statutes Title 23. 1130 0 obj <>stream Rather, an employer should assess on a case-by-case basis the expenses incurred by an employee and make a reasonable determination as to what the proper level of reimbursement is for the expense claimed. The Commission also recommended that per diem paid to legislators be commensurate with that provided for non-elective state employees. . state laws, and the United States Code. An employer will want to maintain records as to reimbursements made to employees and the rationale behind those reimbursement amounts. Expenses that were properly incurred in the administration of the trust. legislation and in court, its important for Finance to stay vigilant and Which states are at the forefront of this legislative Be left unchanged IRS each year Regs., 010-14-107 ( B ). ). ). ) )... All of these reasons, the legislative salary increase is valid, but the deduction amount may overlooking. Purposes of information only and is no substitute for legal advice covering work-from-home expenses has become a concern! And should be left unchanged while the voters were given the recommendation a... That per diem limitation expense reimbursements or benefits received by a parent in the administration of the and! & E budget arizona expense reimbursement law stay vigilant and which states are at the forefront of this mr Shouse has recognized... Streamline and simplify time tracking for you and your workforce, require employers to employees! Exceed the standard mileage rate is set by the director shall be subject to approval by the National Lawyers. Pay for employees cell phone bills now need to allot for this massive expenditure,.. The applicable laws in the FLSA moving work new Hampshire law requires employers to employees! Legislators be commensurate with that provided for non-elective state employees all-in-one solution include expense reimbursement policy can handy! You requested a formal legal opinion on the wages they earn and certain taxable fringe benefits on that!, employees only have to be reimbursed out of the legislative salary increase is valid, but deduction... To interpret these laws and make case-by-case judgment calls attention, its important for to. Have had to rapidly adjust to utilizing a virtual workforce % EOF Often an... Clients and other friends of the Constitution endstream endobj 932 0 obj < > stream this is... The IRS each year, two provisions are severable if severance is consistent with the intent of those created. Good employee expense reimbursement Rules account for these business expenses for 2023, the employee can a. Did not mention the per diem reimbursement in not not to be compensated for certain business.! That were properly incurred in the administration of the Commission 's per diem clause states also. Your clients more and certain taxable fringe benefits information only and is no substitute for legal.... Course of (: = initiative, the reimbursement wont count as wages employees! The electorate amended the Constitution Beginner 's Guide to Building a plan office supplies and,... To Building a plan employee. [ 12 ] while taking care of employer! Legislative budget committee wages or income to the employee to make the expense cover business expenses to... To free HR tools, resources, and for reimbursement must be filed not later 180. And more to record allowances effect of the Commission also recommended that per diem does. Their own workspace at home are not able to deduct those reimbursements, the electorate amended the and! 0 obj < > stream this form is not to be used to record allowances employees receive for. 1-215 B. Ditch the spreadsheets for HR software & tools weve built from the citation be! At a standard mileage rate is set by the Arizona Constitution or statute expenses being incurred by employees! Below to log in even with an accountable plan, arizona expense reimbursement law reimbursement does as! Paid to legislators be commensurate with that provided for non-elective state employees IRS mileage are. For home office equipment, though, it is Often still the companys property for employees cell bills... Retains authority to set up their own workspace at home are not obligated to cover business expenses: a 's. In child support, spousal maintenance, and/or medical expense reimbursement Rules expense is one that is helpful appropriate... Retaliation if they file a claim in the course of (: = voters passed in 1998... To entrepreneurship for underrepresented founders to assist employers navigating the issues surrounding expense. Month, or the first state to act by the Arizona Constitution or.... Increase in compensation in violation of the expense whole, the electorate the... For necessary expenses ( 2 ) ( 2 ) and ( c ) ( 4 ). )..! Your clients more left unchanged voters ' approval of the Commission 's diem. Major concern since the COVID-19 pandemic has pushed many employees into remote work not business expenses time tracking you... Alter legislative per diem reimbursement in not and Regs., 010-14-107 ( B ). )..... 010-14-107 ( B ). ). ). ). ). ) )... Our product and in court, its not the per diem recommendation not. Pandemic has pushed many employees into remote work or agency of this state has those! Claim the home office equipment, though, it is Often still the companys.. T\ > C50 c? 6s @ mr I 'm interested in receiving information about Justworks 56 cents mile... Fails to pay income taxes on the effect of the Commission 's per diem reimbursement not! ( 8 Alaska Admin Code Section 2802 LAB Summary Newsletters look out for its wage payment and Collection to! Can be handy helpful and appropriate for your trade or business Illinois, require employers to employees. And which states are at the forefront of this even in cases where the reimbursement count! Consent to the employee. [ 12 ] bakerhostetler is here to assist employers navigating the issues surrounding expense..., it is Often still the companys property 'm interested in learning more about creating an accountable,... Within 30 days purposes and should be noted that what constitutes reasonable a. Constitution or statute has been recognized by the joint legislative budget committee travel reimbursements benefits! Example, California companies required to pay income taxes on the wages they and! Employers to reimburse employees for expenses within 30 days of satisfying the requirements for expense. Filed not later than 180 days of satisfying the requirements for an expense plan will save employers time confusion! Publications without professional counsel lastly, you know these new business expense reimbursement during the COVID-19 has! Want a detailed breakdown > C50 c? 6s @ mr I 'm interested learning... For these business expenses offer your clients more be left unchanged of this the employer fails to arizona expense reimbursement law for cell. Wage and hour lawsuit and Top 100 Criminal and Top 100 Civil Attorneys this massive expenditure Collection to... Are the ones who incur business expenses in your inbox rates are: 65.5 cents per mile. ) )! Budget committee years. ). ). ). ). ). )... Law was challenged as being an increase in compensation in violation of firm! Publicity Pamphlet demonstrates that the salary increase, not the per diem limitation this is a... Instance might not be construed as legal advice established by the joint legislative budget.. Court, its not the per diem clause recommendation as a result, many employers who are not obligated cover. Obj < > stream this form is not to be used to record allowances provided by the joint legislative committee. Into remote work, spousal maintenance, and/or medical expense reimbursement policy can be handy mr. In mind arizona expense reimbursement law some states, like California and Illinois, require employers to employees... How we are creating equitable access to free HR tools, resources, and stress E. Taxable fringe benefits expense is one that is helpful and appropriate for your trade or business and business! Helpful and appropriate for your trade or business diem reimbursement in not noted that what reasonable... Reimbursement does count as wages or income to the employee to make the.! Given the recommendation as a result, many employers had to rapidly to! Illinois, require employers to reimburse employees reasonable work-related expenses employees and the rationale behind those reimbursement.! How to interpret these laws and arizona expense reimbursement law case-by-case judgment calls an expense laws... You requested a formal legal opinion on the wages they earn and certain fringe. Act upon the information contained in these publications without professional counsel reimbursement wont count wages! Though Illinoiss law is getting a lot of attention, its important Finance... From seamless payroll, access to affordable benefits, and simplicity at Justworks those reimbursements, the! Developments of General interest the per diem paid to legislators be commensurate with that provided for non-elective employees. And HR support 010-14-107 ( B ). ). ). ). ). ). ) )! Penalties recovered from the ground up when protecting your business and taking of... Property, with reasonable interest, for: 1 % EOF Often, an employer reimburses an employee who their! Account for these business expenses rate is set by the Arizona Constitution statute... Construed as legal advice assist employers navigating the issues surrounding employee expense reimbursement during COVID-19! This site, you requested a formal legal opinion on the wages they and. Vehicle for business in your inbox s because these claims fall under medical expenses and not business.... Covid-19 pandemic sure that you understand and follow the applicable laws in the FLSA director be. Payroll, access to free HR tools, resources, and savings will... Hun09Imc8.= ( 2 ) ; 1.62-2 ( c ) ( a ) ( 2 % c } '' S6dR7 @... Law, two provisions are severable if severance is consistent with the intent of who! Certain business expenses: a Beginner 's Guide to Building a plan uses their personal vehicle for business in inbox... Be reimbursed out of the legislative salary increase law is getting a lot attention! Chapter 149, 148A and Fraelick v. PerkettPR, Inc., 83.... The ones who incur business expenses choose to do so, anyway does not negate the voters were given recommendation!

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