Instructor for this course

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: November 17, 2019

11 Reviews (57 ratings)Reviews

Member's Profile
Good info on traveling and when/how to pay and tax. I believe some of the info in the webinar is outdated but the basics are covered.
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.
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.
Anonymous Author
Excellent instructor. She is knowledgeable and passionate about her topic and it shows. I look forward to additional courses from her.
Member's Profile
Great course. Not a fun topic but it does add confusion to our employees so this was very helpful. Thanks!
Anonymous Author
This course was well prepared and well presented with excellent insights and practical examples.
Member's Profile
Travel pay is very complex, and this course really provides great details on how to navigate it!
Member's Profile
I love the courses taught by Vicki. She explains things so clearly, more so than most.
Anonymous Author
Good information. This can be a tricky area to navigate. Well put together course.
Anonymous Author
very informative and full of good examples to help you relate to reality.
Member's Profile
Very good information. I will definitely refer to the material if needed.


Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
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
  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
  1:46:27Travel Pay: Learn the Rules of the Road for Paying an Employee Who Travels
  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