Instructor for this course
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How to compensate employees for the hours spent traveling on business is becoming one of the major concerns of the payroll department today.  Many recent changes in federal and state wage and hour rules as well as economic pressures on employers and employees alike can create a situation that can practically invite noncompliance lawsuits—especially if the travel time results in overtime being owed to the employee.

But it isn’t just the Department of Labor (DOL) that is interested in travel pay. The Internal Revenue Service (IRS) also has strict regulations on when employees can be paid for travel expenses without it being considered wages. Does the company use the per diem method to reimburse employees or the accountable plan method?  Or do you even need to have a method when it comes to reimbursing employees for travel expenses?

This course discusses the rules and regulations that must be followed when paying an employee for travel pay. It includes what is travel pay, best practices for handling the payments, how it affects overtime calculations and what is required on the state level. It also discusses the requirements for taxing travel expenses under IRS rules.

Learning Objectives

  • Explore travel pay requirements under the Fair Labor Standards Act (FLSA) and state wage hour laws
  • Discover payroll best practices for paying travel pay correctly
  • Identify how travel pay affects overtime calculations and the travel pay differences for exempt and nonexempt employees
  • Recognize the Internal Revenue Service (IRS) requirements for travel pay including:
    • Per diems
    • Accountable and nonaccountable plan
Last updated/reviewed: February 18, 2019

4 Reviews (16 ratings)Reviews

5
Anonymous Author
This course was very informative. Vicki did a great job of providing examples and explaining the various laws regarding reimbursement of travel expenses.
5
Member's Profile
Great clarification of the Travel Pay, especially with the Accountable and Non-Accountable plans. It can be so easy to disregard or misinterpret.
5
Member's Profile
Travel pay is very complex, and this course really provides great details on how to navigate it!
5
Member's Profile
I love the courses taught by Vicki. She explains things so clearly, more so than most.

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
INTRODUCTION AND OVERVIEW
  4:48Introduction to Travel Pay: Learn the Rules of the Road for Paying an Employee Who Travels
  19:08The Preliminaries
  8:33Opinion Letters
  11:42Traveling During the Day
  10:31Travel Away from Home Community
  13:26Van Pools, Payroll Policies and Overtime
  11:00What Do the States Require
  12:28What are the IRS Requirements for Taxing and Reporting Travel Reimbursements
  5:38Accountable or Non-Accountable Plans
  9:16Pulling It All Together & Conclusion
CONTINUOUS PLAY
  1:46:27Travel Pay: Learn the Rules of the Road for Paying an Employee Who Travels
SUPPORTING MATERIALS
  PDFSlides: Travel Pay: Learn the Rules of the Road for Paying an Employee Who Travels
  PDFTravel Pay: Learn the Rules of the Road for Paying an Employee Who Travels Glossary/Index
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM