The new rate for deductible medical or moving expenses (available for active-duty members of the military) will be 22 cents for the remainder of 2022, up 4 cents from the rate effective at the start of 2022. Divide the number of hours traveled by 24. elected or appointed officer of a governmental entity, including but not The rates have come down because of lower fuel . The full Advisory may be accessed here. substituted for actual receipts. expenditures as required by the secretary. reimbursed at the rate set forth in this section as follows: (1) pursuant to the New Mexico $.405. employees not normally subject to periodic reassignments who are temporarily agency. LA Rev Stat 13:3661. officers of the state may elect to receive either: (i) $95.00 per meeting day for for more than four hours of the normal work day, per diem shall not be allowed the lack of a quorum. The 2022 . Parteek Singh. commission who is not entitled to compensation, but is entitled to payment of Records Center: DFA 71-4 (Directive DFA 71-1) State Transportation Pool D. Temporary assignment: Public officers and employees may be %PDF-1.5 % mileage provision: Mileage accrued travel for public officers and employees where overnight lodging is required The ledger shall include the following information to provide an C. Return from overnight travel: On the last day of travel when overnight endstream endobj 59 0 obj <>stream other leave: While traveling, if a Account Codes for Processors. 2.42.2.1 ISSUING A. An agency head or designee may When the rates have increased in the past a lag in updating rates paid to employees, while potentially disadvantageous to employees, did not cause a PAYE problem. See 1501.5 - Procedure on Per Diem Rates for additional information. FOR OTHER EXPENSES: Public officers conveyance shall be paid only in accordance with the provisions of this section. records of travel advances authorized by the agency head or the agency heads ) or https:// means youve safely connected to the .gov website. Sometimes meal amounts must be deducted from trip voucher. I. shall be computed as follows: (1) Partial day per diem of $30.00 for in-state travel and $45.00 for out-of-state travel for a 24-hour submitted to the financial control division of the department of finance and *djD8 &/ 68FT#4"&4)'jRIED=8ch4hk2cC\^>4GG`evn3Mr.cBcELHCab|JD9sFwz}>L\+Dn=9$ ":)xp.w24@-.o&D7X7}hB1*zL/|DEnx:@grz7)O:;Zs$fJEB(+3R)e&MfuuHBe pursuant to the mileage chart of the official state map published by the This column lists the amount federal employees receive for the first and last calendar day of travel. state highway and transportation department for distances in New Mexico and the Refer to Section 301-11.18 of the Federal Travel Regulation for specific guidance on deducting these amounts from your per diem reimbursement claims for meals furnished to you by the government. Requisition Id. j&SW but does not include jurors or jury commissioners. Per diem and mileage rates; in lieu of payment. 5. A massive financial issue that companies, employees, rideshare drivers, contractors, entrepreneurs, and freelancers should be keeping an eye on, is the IRS mileage rate for 2021. DATES: All sections shall be mileage incurred while traveling on State business. Any receivables or entity for any travel or meeting attended. %%EOF All state agencies may use the IRS rate for travel incurred on and after Jan. 1, 2021. request earlier, significant savings can be realized for travel by common The first and last calendar day of travel is calculated at 75 percent. Local public bodies business away from home as defined in Subsection F above and at least 35 miles shall be reimbursed as follows: (a) in state areas $85.00, (b) in state special Pamp.) public officers and employees of all state agencies and local public bodies New Jersey: $2 per day plus $2 for every 30 miles of travel. Use our 'Have a Question?' (3) all board, advisory board, ,B>u,'*n VJ7d`.sC5"mox>,l>~|j9M $ju including, but not limited, to counties, municipalities, drainage, conservancy, New Hampshire: $30 for a police officer, $24 for everyone else. The memorandum must officers and employees only in accordance with the provisions of this and 17 NMSA 1978 (hereinafter public postsecondary educational Insurers must reimburse at the rates in effect at the time the worker incurs the costs. General Fund Year to Date Revenue Accrual, Budget Formulation and Management (BFM) System, Specials, Supplemental, and Deficiency Appropriations, Financial Management and Vendor Relations, Statewide Financial Reporting & Accountability Bureau, State of New Mexicos Procurement Card Program, Fiscal Recovery Funds for Non-Entitlement Units, Acequia and Community Ditch Education Program, Infrastructure Capital Improvement Plan (ICIP), Community Development Bureau: Related Web Links, New Mexico Metropolitan Planning Organizations, Regional Planning Districts/Council of Governments, Northwest New Mexico Council of Governments, Southeastern New Mexico Economic Development District, LGBMS (Local Government Budget Management System), PID Special Assessment Disclosure Information, Chief Hearing Officer Selection Committee. for 2 hours but less than 6 hours, $12.00; (3) for 6 hours or more, but In-State 85.00 151.00 155.00 In-State - County of Santa Fe (Special Area) 135.00 194.00 202.00 . Motus Reveals Trends Underpinning the New Rate in Wake of COVID-19, and Guidance on Mileage Reimbursement Practices. Per diem rates shall be paid NM-MA-8D-LCMC. . Use this table to find the following information for federal employee travel: M&IE Total - the full daily amount received for a single calendar day of travel when that day is neither the first nor last day of travel. Maryland: No witness fee or mileage is required for fact witnesses. Rate: Public officers and employees of state 14 cents per mile for service-related work for charitable organizations. shall remit to the agency, at the end of each month, any excess advance be made. 38-623 and 38-624, respectively, are established by the ADOA, reviewed by the JLBC, and published in SAAM by the GAO. I have worked in tax at Deloitte for more than 20 years and have a very varied range of experience. Other organizations may have different rules that apply for their employees; please check with your organization for more assistance. When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. $1.26. Reimbursement Rate per Mile. Officers and Employees for Travel Expenses & Attending Meetings, filed (1) Employee ledgers: Each state agency shall keep individual NY . As noted above, its not compulsory to use the IR rates, any reasonable amount can be reimbursed but documentation will need to exist to support any payments in excess of the IR rates. Notwithstanding any other specific law to the contrary and except as provided in Subsection I of this section, every nonsalaried public officer shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or up to ninety-five dollars ($95.00) per diem expenses: This rate applies to both cars and trucks and fluctuates year by year. Public officer means every J. Please try again later. I. NMAC and. This box/component contains JavaScript that is needed on this page. possible, public officers and employees should stay in hotels which offer M&IE Total - the full daily amount received for a single calendar day of travel when that day is neither the first nor last day of travel. We use cookies to optimize our website and our service. G. Local public body means every political QUESTIONS: B. This message will not be visible when page is activated. In addition to any other penalties prescribed by law for false swearing on an official voucher, it shall be cause for removal or dismissal from office. (This has remained the same for the last few years.) Act; filed 11/17/95. board, committee or commission specifically authorized by law or validly Furthermore, nonsalaried public officers who are also public officers or We have written several articles in the past on the practical problems with the two-tier kilometre rate method in particular for reimbursing employees and suffice to say these still exist where employees are reimbursed for high levels of work related travel. department of transportation may adopt special policies pertaining to payment diem rates. (2) ninety-five dollars ($95.00) if the officer physically attends the board or committee meeting for four hours or more during a single calendar day. Vouchered. (f) Normal work day means 8 meals, then no per diem rates shall be paid and only actual expenses paid by C. Designated post of duty means the The IR kilometre rates are relevant in the following circumstances: Of course, self-employed people or employers are not required to use the IR kilometre rates, other methods are allowed, but the IR kilometre rates provide what is intended to be a simple, cost effective method of calculating these amounts. sample affidavit. hXmo6+}.J@6UAsD#5~w'\')|xLxoL0]`F NFD3iaI3T~gH/0x.2CdU~n_Ug~ yyRAoojnI!26f`Nfz:Uu3,e\Qu_ZB>9'A9t A1YU/#0ufXw*1vjkigmQ xP~{UsJ|_ 7H(\Y`Y,$Z %]X`> 0)E $@ ';0&FyHa|ab#M81 6G;;o50G,c#EH)MH8sD/zT>Cmn-1!ya^f)/zMd:M"^(x TCGluNe3k[| 1-1-7 NMSA 1978, Residence; rules for determining. C. Every public officer or employee who is traveling outside of the state on official business shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or for each day spent in the discharge of official duties, the amount established by the department of finance and administration for the fiscal year in which the travel occurs. amounts if possible. D. Every public officer or employee shall receive up to the internal revenue service standard mileage rate set January 1 of the previous year for each mile traveled in a privately owned vehicle or eighty-eight cents ($.88) a mile for each mile traveled in a privately owned airplane if the travel is necessary to the discharge of the officers or employees official duties and if the private conveyance is not a common carrier; provided, however, that only one person shall receive mileage for each mile traveled in a single privately owned vehicle or airplane, except in the case of common carriers, in which case the person shall receive the cost of the ticket in lieu of the mileage allowance. Out-of-state mileage shall be based on the most recent edition of the "Rand McNally Road Atlas", MapQuest website, Google Maps website, or similar . exceed the total coach class commercial airfare that would have been reimbursed No per diem is paid. The department of finance and administration shall establish the reimbursement rate to be used for the next fiscal year by May 1 of each fiscal year; provided that such rate shall take into consideration the rates available for lodging, meals and incidentals as determined by the United States general services administration for that period of time. Whenever FY23 rates are effective July 1, 2022. arrival at the new duty station or district. regulation and licensing for boards and commissions attached to the regulation employee is entitled to per diem rates under this subparagraph if the employee time the traveler initially departed. GSA has adjusted all POV mileage reimbursement rates effective January 1, 2023. assignment is necessary and temporary. Kansas: $10 per day plus mileage set by the state if more than 1 mile. January 1, 2021 to December 31, 2021. ) or https:// means youve safely connected to the .gov website. 7)(eKO'\V["/ public officer serving as a member of a board, advisory board, committee or Rates for foreign countries are set by the State Department. 16 cents per mile driven for medical or moving purposes, down from 17 cents in 2020 14 cents per mile driven in service of charitable organizations, unchanged from 2020 Beginning January 1, 2021: A taxpayer must use 26 cents per mile as the portion of the business standard mileage rate treated as depreciation. New Mexico GS Payscales New Mexico FWS Payscales New Mexico LEO Payscales New Mexico Per Diem Rates actual expenses will be granted in lieu of partial day per diem rates. H. Nonsalaried public officer means a D. Local public bodies: Local public bodies may grant prior written capacities: Nonsalaried public advances prior to the end of the fiscal year and collect or pay all outstanding New Mexico Department of Finance and Administration | The Department of Finance and Administration provides sound fiscal advice and problem solving support to the Governor, provide budget direction and fiscal oversight to state agencies and local governments. [2.42.2.2 NMAC - Rn, DFA Rule 95-1, Section 1.A, 07/01/03]. included on the official state map or on the Rand McNally road atlas, or. without regard to whether expenses are actually incurred. The new rates beginning January 1, 2021, are: 56 cents per mile for business miles driven, down one half of a cent from the rate for 2020 16 cents per mile driven for medical or moving purposes, down three cents from the rate for 2020 The hours remaining New Jersey n/a $49,000 No mileage reimbursement. For calendar year 2021, the mileage reimbursement rates are $.56/mile for Tier 1 mileage and $.16/mile for Tier 2 mileage. Neb. For example, an employee is not entitled to per diem rates under this $ _____.__ incurred while in the conduct of business for the These new rates become effective July 1, 2022. Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. (2) Nonroutine E. New Mexico department of %PDF-1.6 % the officer or employee and not included in the fee shall be reimbursed within The rates in the above chart are to be used for transportation during the period listed. salaried and nonsalaried, regardless of the officers or employees regular the formal convening of public officers who comprise a board, advisory board, The new rates for travel occurring on or after Jan. 1, 2023 are: 65.50 cents per mile for business miles driven The new rate for business miles compares to a rate of 58.5 cents per mile for travel dates prior to July 1, 2022 and a rate of 62.5 cents per mile for travel dates prior to January 1, 2023. 22 cents per mile for medical or moving work. Reimbursement - Travel, Relocation, and FlexElect Salaries Statewide Leadership Development Statewide Recruitment Statewide Workforce Planning and Succession Management Training Workplace Conflict and Mediation Non-Traditional Apprenticeship Program State Retirees CalPERS Death Benefits CalPERS Retirement Options for CEA and Exempt Appointments endstream endobj 58 0 obj <>stream n o M N d { | l! 21. 20. hWko8+bwiTavT] !T*~JS!>>>9 I|IX EFM46 &P|a0DpR9K}&Q^N! from the secretary. A. QY|?w`"*=l ?"8m!-cLxKW9FbkGh4@Oe7m5|rl_Bscj[$ddx)1"h};y9>4>2l_/ P Child and Adult Care Food Program. The 2021 rates for automobiles used for charitable, medical, or moving purposes were also announced. New Mexico: $95 per day. Out-of-State Travel, filed 6/10/75, DFA 75-9* (Directive LGD 64-5) Per Diem and Mileage Act as hb```3@(&{223K]X$ 7H$KEBZ-/8,sa` \)` kcbc`*O the limits of 2.42.2.9 NMAC; and. B. commission or committee even if no further business can take place because of 87-2 Related to the Reimbursement of Public DTTL (also referred to as Deloitte Global) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. E. The per diem and mileage or per diem and cost of tickets for common carriers paid to salaried public officers or employees is in lieu of actual expenses for transportation, lodging and subsistence. filed 6/30/71, DFA 74-2 Per Diem and Mileage Act (Sections 5-10-1 through . state educational institutions specified in Article 12, Section 11 of the New hTPn0[tf4nwE1%$8 :[r{ae#U`[Wt :GZ' 2.42.2.3 STATUTORY AUTHORITY: These regulations are promulgated pursuant to (4) If more than $6.00 per day agencies and institutions and their administratively attached boards and section. NMSA 1978 (1995 Repl. Tags: Travel News Archive 2023 2022 2021 December Mileage Rate Update - January 2022 2021 Campus Closure and Holidays November October August June May April March M&IE Total = Breakfast + Lunch + Dinner + Incidentals. address of a public officers or employees assignment as determined by the agency. 491.280 RSMo. (3) Mileage is paid at the rate of . Looking for U.S. government information and services? Read More. Working out the amount of vehicle expenses a self-employed business person can claim; Working out the amount of vehicle expenses that can be claimed by a close company that meets certain criteria, in relation to vehicles provided to shareholder-employees; and. H. Per diem in conjunction with To determine what county a city is located in, visit the Ann. for per diem for attending meetings in accordance with Subsection C of 2.42.2.8 (2) pursuant to actual air 14 cents per mile for charitable . is assigned will be regarded as the designated post of duty. When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality. public officers: Nonsalaried public diem for the first 30 calendar days of their assignment only, unless approval _____________, Employee Signature 106 0 obj <> endobj The traveler can qualify for the higher IRS standard rate of $0.625 if: The round-trip is less than 100 miles, The traveler is permanently based off-campus, 2.42.2.12 REIMBURSEMENT employees may not receive per diem rates for attending meetings held in the constitute the partial day which shall be reimbursed as follows: (2) D. Privately receipts for the actual meal and lodging expenses incurred. Rates are adjusted annually each July, as required by the statutes and regulations governing CACFP. Here are the 2022 IRS mileage reimbursement rates for businesses, individuals, and other organizations: 58.5 cents per mile driven for business use. A lock ( employees, the in state special area shall be Santa Fe. [2.42.2.13 NMAC - Rn, DFA Rule 95-1, Section 8, 07/01/03]. F. In addition to the in-state per diem set forth in this section, the department of finance and administration, by rule, may authorize a flat subsistence rate in the amount set by the legislature in the general appropriation act for commissioned officers of the New Mexico state police in accordance with rules promulgated by the department of finance and administration. than 12 hours beyond the normal work day, $20.00; (d) for 12 hours or more But higher gas prices spurred calls for a mid-year adjustment. Secure .gov websites use HTTPS [2.42.2.12 NMAC - Rn, DFA Rule 95-1, Section 7, 07/01/03]. J. The shortcut to this page is gsa.gov/mileage. and employees may be reimbursed for certain actual expenses in addition to per may elect to receive either: (ii) per diem rates in accordance with adequate audit trail: (i) additional per diem or Beginning Effective Date Ending Effective Date Mileage Reimbursement Rate . for determining the mileage reimbursement rate for any given trip: If the employee travels in his or her own vehicle because no state vehicle is available, the reimbursement rate is the current IRS rate (56 cents per mile for miles driven in 2021). traveler; and. First & last day of travel - amount received on the first and last day of travel and equals 75% of total M&IE. 91 0 obj <>stream 6/30/78, DFA 81-3 (Rule 78-3) Related to the Reimbursement of Public 21. . Rules and Regulations, filed 6/23/71, DFA 72-5 Directive DFA 61-1, Transportation Pool Rules and employee may elect to be reimbursed actual expenses for lodging not exceeding K.S.A. expenditures. 56 cents per mile driven for business use, down 1.5 cents from the rate for 2020, 16 cents per mile driven for medical, or moving purposes for qualified active duty members of the Armed Forces, down 1 cent from the rate for 2020, and. Every salaried public officer or employee who is traveling within the state but away from the officers or employees home and designated post of duty on official business shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or for each day spent in the discharge of official duties, the amount established by the department of finance and administration for the fiscal year in which the travel occurs. agencies shall be reimbursed for mileage accrued in the use of a private Territories and Possessions are set by the Department of Defense. per mile round trip from the official's . part of the advance for the next month in lieu of having the employee remit the Notwithstanding any other specific law to the contrary and except as provided in Subsection I of this section, every nonsalaried public officer shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or per diem expenses in the following amounts for a board or committee meeting attended; provided that the officer shall not receive per diem expenses for more than one board or committee meeting that occurs on the same day; or for each day spent in discharge of official duties for travel within the state but away from the officers home: (1) forty-five dollars ($45.00) if the officer physically attends the board or committee meeting for less than four hours or the officer attends a virtual meeting of any duration during a single calendar day; or. 10/9/75, DFA 78-3.1* (Rules 78-3) Relating to Reimbursement of Public Rates for Alaska, Hawaii, U.S. Rules and Regulations, filed 3/3/75, DFA 71-9 (Directive DFA 60-5C) Chapter 116, Laws of 1971, Officers and Employees; filed 3/30/90, DFA Rule No. G. In lieu of the in-state per diem set in Subsection B of this section, the department of finance and administration may, by rule, authorize a flat monthly subsistence rate for certain employees of the department of transportation, provided that the payments made under this subsection shall not exceed the maximum amount that would be paid under Subsection B of this section. appropriate; (3) registration fees for Committees, Task Forces and other Bodies Appointed by State Agencies, filed officers or employees who incur lodging expenses in excess of $215.00 per night For example, if the injured worker incurred a medical mileage expense between July 1, 2006 to December 31, 2006, the rate is $.445/mile. Federal State and Local Governments; Indian Tribal Governments; Tax Exempt Bonds . *Unless otherwise stated in the applicable MOU, the personal aircraft mileage reimbursement rate is $1.26 per statute mile. Medical Benefits Mileage Reimbursement Rates Mileage Reimbursement Rates If the injured employee has to travel more than 15 miles (one way) for treatment with an authorized provider, he or she is entitled to mileage reimbursement. Private Aircraft (per statute mile)*. Receipts required: Public officers and employees may be 2022. other than a public postsecondary educational institution. subsistence allowances authorized by law for commissioned officers. The decrease in the rate will reduce the amount of vehicle costs you can claim when you file your 2021 tax return. administration more than two weeks prior to travel unless, by processing the Travel Reimbursement Chart - updated 01/05/2021 The MSU Travel Reimbursement Chart is an accompanying document to Section 70 of the Manual of Business Procedures. For all case-related travel on or between these dates, a travel invoice must be used that will calculate mileage at $0.37 per mile. Mileage reimbursement rates what you need to know. accordance with Subsection B of this Section. The mileage reimbursement rate for Jan. 1 . N.J.S.A. After these limits, the lower Tier 2 rates (which only reflect variable costs) apply. 2.42.2.10 TRAVEL Breakfast, lunch, dinner, incidentals - Separate amounts for meals and incidentals. accompany the payment voucher. F. Department of public safety: The department of public safety may adopt Please try again later. readings showing additional miles accrued for official business must be authority granted in Section 10-8-5(A) and Section 9-6-5(E) NMSA 1978. For information, contact Deloitte Global. endstream endobj 107 0 obj <. Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. exterior boundaries of the state of New Mexico. The provisions of Subsection A of this section do not apply to payment of per diem expense to a nonsalaried public official of a municipality for attendance at board or committee meetings held within the boundaries of the municipality. expenses in the amount of. For business travel trips that utilize personal vehicles and exceed 100 miles per trip, the employee shall be reimbursed at 33 cents per mile. Effective Jan. 1, 2022, the mileage reimbursement rate will increase from 56 cents per mile to 58.5 cents a mile for all business miles driven from Jan. 1, 2022 through Dec. 31, 2022. (1) for per diem purposes, the The IRS recently released guidance (Notice 2022-03) providing the 2022 optional standard mileage rates used to calculate the deductible costs of operating an automobile for business, charitable, medical, or moving purposes.Beginning on Jan. 1, 2022, the standard mileage rates for the use of an automobile are: 58.5 cents per mile for business miles driven (up from 56 cents in 2021) The rates are as follows: The rates have come down because of lower fuel costs experienced because of COVID-19 and reduced interest and maintenance costs. What is it about Deloitte that makes it a great place to be? 01/15/04]. C. Local public bodies: Local public bodies may adopt regulations MILEAGE TYPE Reimbursement Rate* for travel d. ates 1/1/2020 . State of SC follows the mileage reimbursement rates set annually by the IRS. m! " reimbursed without receipts for the following expenses in an amount of $6.00 3.10b Determining mileage for purposes of per diem eligibility shall be determined pursuant to the mileage chart of the official state map published by the Department for distances in New Mexico, and the most recent edition of the RandMcNally road atla- s for distances outside of New Mexico, or otherwise consistent with Section 4.07 below. aircraft, provided less expensive public transportation is not available or Financial Reporting resources for for-profit entities, Financial Reporting for public benefit entities, Telecommunications, Media & Entertainment, New business continuity test Inland Revenue releases guidance. Expense Reports must be submitted no later than 90 days after the trip end date. You can deduct these costs if you're self-employed. Working out how much an employer can pay tax free to an employee to reimburse for work-related use of the employees personal vehicle. (2) Monthly advances: Where monthly advances are made, employees January 1, 2022 and Continuing. Mileage Reimbursement, or Cents-per-Mile (CPM) Mileage reimbursement might seem to be the most affected. State of New Mexico, were lost. Effective Jan. 1, 2021, the mileage reimbursement rate will decrease from 57.5 cents per mile to 56 cents a mile for all business miles driven from Jan. 1, 2021 through Dec. 31, 2021. except those set forth in Subsections A and B of 2.42.2.2 NMAC. must obtain the signature of the agency head or chairperson of the governing 14 cents per mile driven in service of . /*+0 #% institutions). Nebraska: $20 per day plus mileage paid at the same rate as state employees if more than 1 mile. %%EOF not constitute a board, advisory board, committee or commission meeting only in 2. for 2 hours, but less than 6 hours, $8.00. areas $135.00. G. Travel for educational purposes: A public officer or employee shall not be 2.42.2.13 TRAVEL will be reimbursed as follows: (1) Actual reimbursement or $30.00 per trip is claimed, the entire amount of the reimbursement claim 2.42.2.9 NMAC. [2.42.2.8 NMAC - Rn, DFA Rule 95-1, Section 3, 07/01/03; A, R; 'ogm3|3`4iX@V :.V HU]*Tx|IHqmZX!_ ]7 Y'\z hgKxPp'*3#Z-e-G!NgU! Section 1-1-7 NMSA 1978 (1995 Repl. the agency. No reimbursement for actual expenses will be granted in lieu of partial day per diem rates. G. Additional for meals: Actual expenses for meals business. while on official business shall be reimbursed for travel on official New Mileage Reimbursement Rate Effective January 1, 2023. Mexico Constitution and institutions defined in Chapter 21, Articles 13, 14, 16 %%EOF The mileage rate is thirty-seven cents ($0.37). voucher submitted for the purpose of claiming reimbursement for travel Overnight travel: For overnight travel for state officers and mileage if certification is provided by the pilot, or a beginning and ending leave from their positions as public officers or employees. refund due. Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained. reimbursed for more than 30 calendar days of per diem in any fiscal year for except: B. public officials and employees of K. Secretary means the secretary of 14 cents for charitable reasons. When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality. Updated February 2021 Non-state employees, including sub-recipients, who are on official, approved travel status for DHEC related- . would create a hardship, an affidavit from the officer or employee attesting to For example, if your trip includes meals that are already paid for by the government (such as through a registration fee for a conference), you will need to deduct those meals from your voucher. reassigned temporarily to another duty station. local public bodies may receive mileage or per diem rates from only one public The new $0.56 rate is now used for the mileage calculation and for the OMES mileage reimbursement amount referenced in Sections E and F of the law. E. Privately owned airplane: Update to . endstream endobj startxref of the local public body. The Travel & Per Diem Act allows for actual reimbursement when per diem rates are insufficient. those traveling had they traveled by common carrier. and licensing department; (4) the chairperson, president travel beyond normal work day, none; (b) for 2 hours, but less than endstream endobj 54 0 obj <> endobj 55 0 obj <> endobj 56 0 obj <>stream The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. educational programs or conferences, provided, if the fee includes lodging or If travel continually throughout the month. every public officer or employee shall receive thirty-two cents ($.32) a mile for each mile traveled in a privately owned vehicle or eighty-eight cents ($.88) a mile for each mile traveled in a privately owned airplane if the travel is necessary to the discharge of his official duties and if the private conveyance is not a common carrier; 24.11.336, MCA. ", Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).". use the private conveyance in performance of official duties. M. Travel voucher means a payment [2.42.2.9 NMAC - Rn, DFA Rule 95-1, Section 4, 07/01/03; A, Billing Codes: 050-3080 (050-3080-White Mtn Medical) - F. Job Description. 2.42.2.2 SCOPE: In accordance with Section 10-8-1 to 10-8-8 governing board. For the first time since the 2016 income year the main IR rate has decreased. trip, the officer or employee shall remit, within 5 working days of the return Administration. B. ADVANCES: A. Authorizations: Upon written request accompanied by a travel 1377 0 obj <>/Filter/FlateDecode/ID[<477B0EF90E603C46844CE59C390E39ED><2FE5A27A528DD84DA84C0A57DDC0BA0E>]/Index[1361 29]/Info 1360 0 R/Length 82/Prev 114080/Root 1362 0 R/Size 1390/Type/XRef/W[1 2 1]>>stream I. or nonsalaried public officer or employee of any other state agency or local 07/01/2021: 07/01/2021: Mileage Rate: $.45: $.45: $.45: $.45: The End Date of your trip can not occur before the Start Date. [2.42.2.10 NMAC - Rn, DFA Rule 95-1, Section 5, 07/01/03]. follows: (a) for less than 2 hours of to a maximum (1) unless the secretary has reduced the rates set for mileage for any class of public officials and for employees of state agencies pursuant to Section 10-8-5 (D) NMSA 1978, 80% of the internal revenue service standard mileage rate set January 1 of the previous year for each mile traveled in a privately owned vehicle; supporting schedules and documents shall conform to the policies and procedures and mileage and the reimbursement of expenses for all salaried and non-salaried 1389 0 obj <>stream Territories and Possessions (set by DoD), Rates in Foreign Countries (Set by State Dept. Divide the total number of hours However, the 2.42.2.6 OBJECTIVE: To govern the payment of per diem rates and If you have already filed your 2021 income tax return, and relied on the 2020 kilometre rates, then strictly speaking the amount of deductible vehicle expenses must be recalculated. 17 cents per mile for medical or moving. Pamp. Job related travel by employees of the State of New Mexico or its political subdivisions are regulated by the Per Diem and Mileage Act (Section 10-8-1 through 10-8-8, NMSA 1978). irregularly means not on a regular basis and infrequently as determined by the Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. History of Repealed Material: [RESERVED]. NMSA 1978 10-8-4. Please only submit candidates that area aware of their submission to our . previous year for each mile traveled in a privately owned vehicle; (2) privately owned airplane, L. Travel means: for per diem purposes, being on official 56 cents per mile driven for business use, down 1.5 cents from the 2020 rate, 16 cents per mile driven for medical or moving purposes for qualified active-duty military members, down 1 cent from the rate for 2020, and 14 cents per mile driven in service of charitable organizations, the rate is set by statute and remains unchanged from 2020. employee ledgers for travel advances. officers may receive per diem rates for travel on official business that does from post of duty to home, mileage shall not be paid for the number of miles The tables may be accessed here . the expenses may be substituted for actual receipts. per diem rates and mileage. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. Regulations, filed 6/30/72, DFA 75-4 (Directive-DFA 63-4) State Transportation Pool Effective January 1, 2021, when a personal vehicle must be used, the allowable business standard mileage rate is 56 cents per mile for trips that do not exceed 100 miles. The rate table below shows the new rates that have been officially published on the GSA website at the following link: Privately Owned Vehicle (POV) Mileage Reimbursement Rates. Breakfast, lunch, dinner, incidentals - Separate amounts for meals and incidentals. writing, to pay per diem rates and travel reimbursement to an employee or DFA Rule 95-1 Regulations Governing the Per Diem and Mileage C. Local salaried or nonsalaried public officer or employee of a governmental entity $41.30. Board or committee meeting means Employers. place of their home or at their designated posts of duty unless they are on iWl7=(SZr*i`^]=n=5aa3"b%mW8 |%w#!rz 1E@~/Qi}@G"rB 1C!@ f`` '~/lwC@_mJJ`mI$+E{'XuMegw-"[clws>a/?&/ rJ Rvyx P =upDHuk9pRC}F:`gKyQ0=&KX pr #,%1@2K 'd2 ?>31~> Exd>;X\6HOw~ statutory rates unless such rates have been reduced by the governing bodies of The department of finance and administration shall establish the reimbursement rate to be used for the next fiscal year by May 1 of each fiscal year; provided that such rate shall take into consideration the rates available for lodging, meals and incidentals as determined by the United States general services administration for that period of time. subdivision of the state, whether created under general or special act No per diem is paid. government rates. partial day, begin with the time the traveler initially departed on the travel: On the last day of travel Excess meals may be allowed, dependent on funding source. (1) Routine reassignment: Public officers and employees subject to in lieu of the per diem rate where overnight travel is required. C. Agency records: Each agency is responsible for maintaining B. Airplane nautical miles (NMs) should be converted into statute miles (SMs) or regular miles when submitting a voucher using the formula (1 NM equals 1.15077945 SMs). from whatever source derived. Workers' Compensation Administration ONE TEAM ONE GOAL A Better New Mexico for . effective upon publication in the New Mexico Register. The Department of Finance and Administration provides sound fiscal advice and problem solving support to the Governor, provide budget direction and fiscal oversight to state agencies and local governments. For this year, the mileage rate in 2 categories have gone down from previous years: 57.5 cents per mile for business miles (58 cents in 2019) 17 cents per mile driven for medical or moving purposes (20 cents in 2019) 14 cents per mile driven in service . 2.42.2.11 MILEAGE-PRIVATE CONVEYANCE: A. Applicability: Mileage accrued in the use of a private Cost of lodging essential to accessing medical care will be allowed as follows (state per diem rate): o $85.00 per night throughout the State of New Mexico; or o $135.00 per night when lodging is in Santa Fe. expenses under 2.42.2.9 NMAC. The Maine: $10 per day and 22 cents per mile round trip. public officer who becomes ill or is notified of a family emergency while public body, these regulations shall apply when the person seeks payment of per New Mexico n/a $0 56/mile. L. With prior written approval of the governing board or its designee, a nonsalaried public officer of a public post-secondary educational institution, a salaried public officer of a public post-secondary educational institution or a salaried employee of a public post-secondary educational institution is entitled to per diem expenses under this subsection and shall receive: LawServer is for purposes of information only and is no substitute for legal advice. 164 0 obj <>stream As a reminder, the Tier 1 rates (which reflect the fixed and variable costs of running a vehicle) can be used for the first 3,500km of business travel, or the business portion of the first 14,000 of total travel in the vehicle. designations: For all officers and document at the time of encumbering the expenditure. for lodging: A public officer or an of this Section, per diem rates for travel by public officers and employees material in this part was derived from that previously filed with the State Mileage rates and lodging rates, under A.R.S. The per kilometre car expense claim rate for 2022-23 is 78 cents per km. subparagraph if the employee either travels once a week or travels every fourth traveling on official business and must either remain away from home or Error, The Per Diem API is not responding. traveled by 24. The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user. officers who also serve as public officers or employees of state agencies or A .gov website belongs to an official government organization in the United States. ", Per diem localities with county definitions shall include"all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).". Rev. Tax can be complicated and daunting, and I take pride in providing practical advice to my clients in More. 1/1/20. For a salaried public officer or employee of a local public body or state agency, expenses shall be substantiated in accordance with rules promulgated by the secretary of finance and administration, and the secretary may promulgate rules defining what constitutes out-of-state travel for the purposes of the Per Diem and Mileage Act. Appendix B for a sample affidavit. This subsection shall not apply to a public 53 0 obj <> endobj The affidavit must affidavit must accompany the travel voucher and include the signature of the (2) Other official Update: View the2022 mileage reimbursement rates here. between post of duty and home. amended, filed 8/7/75, DFA 75-17* (Directive DFA 64-16) Expenses of Advisory Per-diems for other cities in New Mexico: If you are traveling to a city in New Mexico that does not have a specific per diem rate the standard per-diem rates of $96.00 per night for lodging and $55.00 per day for meals and incidentals apply. Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained. This rate should be used by Workers' Compensation Carriers for reimbursement for eligible Workers' Compensation travel expenses incurred on or after January 1, 2021. (a) the destination is not hb```6 @Q>#/!_w8SyWpJIm|%fp4p4H qh`` qu0tH 7 |`CE,v\F 9!NWf` x4/}L\YPUq xG~ It is not a meal reimbursement. 226229. automobile or aircraft in the discharge of official duties as follows: (1) unless the secretary has carrier or for registration fees for seminars and conferences. Share sensitive information only on official, secure websites. To calculate the number of hours in the partial day, begin with the lodging is no longer required, partial day reimbursement shall be made. Officers and Employees for Travel and Attending Meetings, filed 6/26/81, DFA 82-2 (Rule 78-3) Related to the Reimbursement of Public most recent edition of the Rand-McNally road atlas for distances outside of New reassignment: Public officers or The wage subsidy debate continues over a year on, was the scheme a success? when overnight lodging is no longer required, partial day reimbursement shall No results could be found for the location you've entered. DFA 90-2, Governing Per Diem, Mileage and Other Reimbursements to Public F. Reimbursement limit for out of state travel: Total mileage reimbursement for out of state (c) out of state areas $115.00; (d) or actual lodging and meal Nevada: $25 plus mileage paid at the same rate as state employees. assigned to another office of a state agency away from home will receive per Published fiscal 2021 travel reimbursement rates for in-state and out-of-state meals and lodging: 12/31/2019: Published fiscal 2020 personal vehicle mileage reimbursement rates: Table of Contents. This claim method avoids the need to keep track of individual car expenses and receipts. Mileage accrued in the use of a privately owned airplane shall be public officers and employees of all state agencies and local public bodies, beginning and ending odometer reading is certified as true and correct by the recorded when the money was advanced. transportation fares at the destination of the traveler; (2) gratuities as allowed by Lodging and meal rates, effective Oct. 1, 2022, through Sept. 30, 2023, remain the same as previously published. a single trip or on a monthly basis for public officers and employees who cost of lodging and meals pursuant to 2.42.2.8 NMAC and 2.42.2.9 NMAC and for All state agencies may use the IRS rate for travel incurred on and after Jan. 1, 2021. Reimbursement of an official's expenses (meal or per diem) is based on one-way mileage intended to reach the site of a . If youd like to refresh your memory on this method, we wrote about the practical issues with introduction of the two-tier system in August 2018, and updated it with new developments in September 2019. payables outstanding at year-end must be recorded on the books and records of 07/01/03; A/E, 06/19/09]. special policies pertaining to payment of per diem rates, mileage and Please enable JavaScript to view the site. payments together with a thorough accounting of all travel advances and 3. for 6 hours or more, but less than 12 hours, $16.00. 1361 0 obj <> endobj accordance with Subsection B of this Section. branch of state government, including judges; (2) officers of the hXnS+HE|/K/dq!9@_3%@oE33_Y_f#G,"!$'2ife0gNW a!qW/ an employee, agency heads may grant written approval for a public officer or authorized designee. The IRS provided legal guidance on the new rates in Announcement 2022-13 PDF, issued today. discontinue the official business to return home. hbbd```b``` DiHFM0)"*lE0 "S@Z bg$M @]@00@ :E committee and commission members elected or appointed to a board, advisory attending each board or committee meeting day; or. attending each board or committee meeting; or. 16 cents per mile for medical or moving purposes. Rates for Alaska, Hawaii, U.S. The new mileage rates will take effect on July 1, 2022, and will be the standard rates for the final six months of calendar year 2022. work schedule. Intra-group service charges are your groups processes up to date? hours within a nine-hour period for all public officers and employees both BOSTON, Mass., December 22, 2020 - The Internal Revenue Service (IRS) today announced the 2021 business mileage standard rate of 56 cents, calculated with data provided by Motus.As the definitive leader in reimbursement solutions for businesses with mobile-enabled workforces . Have travel policy questions? PRIVATELY-OWNED AIRCRAFT MILEAGE REIMBURSEMENT RATE (11/15/06) Ninety-nine and one-half cents (99.5) per mile. October 1, 2021 December 31, 2021 $0.44 July 1, 2021 September 30, 2021 $0.44 April 1, 2021 June 30, 2021 $0.43 . 0 (3) Members serving in dual The per diem is intended to offset costs for meals when traveling. GOVERNING THE PER DIEM AND MILEAGE ACT. (3) Receipts required: The public officer or employee must submit public bodies: Public officers and endstream endobj 1362 0 obj <>/Metadata 49 0 R/Outlines 57 0 R/PageLayout/OneColumn/Pages 1356 0 R/StructTreeRoot 70 0 R/Type/Catalog>> endobj 1363 0 obj <>/ExtGState<>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 1364 0 obj <>stream