24.11.2511    PAYMENTS THAT ARE NOT WAGES--EMPLOYEE EXPENSES

(1) Payments made by an employer to reimburse an employee for ordinary and necessary business expenses incurred during the course and scope of employment are not wages if the reimbursement amount:

(a) is entered separately in the employer's records;

(b) is not deducted from or based on a percentage of the employee's wage; and

(c) does not replace the customary wage for the occupation.

(2) Reimbursement must be based on:

(a) actual expenses for lodging, goods, or services incurred by the employee and supported by receipts;

(b) a flat rate for meals not exceeding the per diem allowed by the United States Internal Revenue Service for the year, unless, through documentation, the employer can substantiate a higher rate; or

(c) when an employee-furnished vehicle is used, a mileage rate no greater than that allowed by the United States Internal Revenue Service for that year.

History: 39-51-301, 39-51-302, MCA; IMP, 39-51-201, 39-51-1103, MCA; NEW, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 1992 MAR p. 2753, Eff. 12/25/92; AMD, 1995 MAR p. 1950, Eff. 1/1/96; TRANS, from 24.11.814 and AMD, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2007 MAR p. 1669, Eff. 10/26/07; AMD, 2011 MAR p. 573, Eff. 4/15/11; AMD, 2016 MAR p. 2058, Eff. 11/11/16.