When an employee travels, there are situations where the amounts you pay as ‘expense’ reimbursements could, in fact, be wages, subject to all payroll taxes. Are you aware of the distinction between commute and travel?
The rules governing travel pay vary based on a number of factors, including whether workers are traveling on assignment, driving company vehicles or their own cars, etc. And some of these factors, such as "commuting time", "waiting time", or "on-call time" - are additionally governed by FLSA rules. It’s enough to drive even experienced HR managers bonkers!Learning Objectives:
This audio conference covers the IRS rules regarding what is considered travel versus commute and what is an allowable expense versus taxable wages. Most importantly, it will enable you to understand how and when to compensate an employee for travel time away from a work site.
By attending this audio conference you will learn:
- What is considered bona fide travel by the IRS: the rules for mileage, car rental, airfare, hotel, and personal aircraft
- The IRS guidelines regarding commute costs
- What is considered a wage or a taxable commute benefit?
- At what point payments for car, hotel, and airfare are no longer considered an allowable travel expense but considered commute - and therefore taxable wages
- What are the accountable plan rules as they pertain to travel expenses?
- How quickly must receipts be provided by an employee?
- How often do expense reports needs to be submitted?
- “Breaks in service” allowing travel expenses to avoid reclassification as wages?
- The concepts of “co-locating” and “tax turtles” also will be addressed
…and as always, this session will be interactive, so we’ll be able to answer your questions on this topic throughout the presentation!About Your Speaker
Mindy Harada, CPP, is an employment tax specialist who has over 17 years of employment tax experience as an independent consultant, an employee with one of the Big 4 firms, and as a payroll tax auditor. Ms. Harada previously was the west coast practice leader for the Employment Tax Practice at Deloitte Tax LLP.
Ms. Harada is a frequent presenter on various employment tax topics at APA events and for several payroll service providers on a national basis. She has presented before the Society of CPAs and has also spoken at several Payroll Conferences throughout the country. PHR / SPHR Credits!
This program has been approved for 1.5 recertification credit hours through the HR Certification Institute.