The construction industry, by its very nature, depends on mobility and getting to where the projects are located, whether that is across a city or region, state, or country. Costs related to mobility are unique and there are various methods of covering or reimbursing your workforce for those costs. The methods you use and your compliance with the related regulations can impact the ultimate cost to your organization as well as your employees and the difference can be significant.
The intent of this guidance is to present information you need to analyze which methods provide the best result for your organization as well as some helpful tools to assist with compliance.
Recent Changes Affecting the Mobile Workforce
- Accountable vs. Non‐Accountable Plans
- Reimbursable Travel Expenses (Types of work assignments)
- Accountable Plan Methods:
- Direct Reimbursement
- Per Diems
- Company Provided Automobiles
- Company Provided Lodging
- Other Working Condition Fringe Benefits
Appendices
A ‐ Sample Direct Travel and Per Diem Policy Language
B ‐ Expense Reimbursement Request Form
C ‐ Meals and Entertainment Deduction Percentages
D ‐ Sample Company Vehicle Usage Policies
E ‐ Standard Mileage and Commuting Method Calculation
F ‐ Employee Vehicle Use Representation
G ‐ Forms for Calculating Personal Use
G.1 – Annual Lease Value Method and Tables
H ‐ Sample Qualified Driver Policies
I ‐ Helpful Links
