Wyoming Administrative Code
Agency 053 - Workforce Services, Department of
Sub-Agency 0021 - Workers' Compensation Division
Chapter 2 - EMPLOYER COVERAGE, COMPLIANCE, AND DISCOUNT PROGRAMS
Section 2-15 - Employer Reimbursements or Allowances for Employee Business Expenses
Universal Citation: WY Code of Rules 2-15
Current through September 21, 2024
(a) Employer reimbursements or allowances of employee business expenses are not considered gross earnings if the employer has appropriate records to substantiate that an "accountable plan" has been established and implemented as follows:
(i) There must be a business connection for
expenses incurred while performing services as an employee, officer or member
of the employer.
(ii) The expense
must be reasonable.
(iii) There
must be actual accounting for the expense, by the employer and the employee,
officer or member.
(A) For travel expenses
reimbursed at established federal per diem rates, documentation of the trip
will be considered actual accounting.
(B) For business entities with federally
recognized expense allowances, the U. S. Treasury allowance will be considered
actual accounting.
(iv)
All excess reimbursement or allowance must be repaid by the employee, officer
or member to the employer within one-hundred and twenty (120) days after the
expense was paid or incurred.
(b) Payments that do not include all of the above or exceed federal per diem or federal allowances will be deemed to be gross earnings.
Disclaimer: These regulations may not be the most recent version. Wyoming may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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