Per diem and mileage rates; in lieu of payment. IRS Standard Mileage Rates from Jan 1, 2023: 65.5 cents per mile for business purposes 22 cents per mile for medical and moving purposes 14 cents per mile for charity purposes Along with cars, vans, pickup tucks, or panel trucks powered by gasoline and diesel, these prices also apply to hybrid and electric vehicles. 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. hbbd```b``` DiHFM0)"*lE0 "S@Z bg$M @]@00@ :E The technical storage or access that is used exclusively for statistical purposes. Requisition Id. Act; filed 11/17/95. those traveling had they traveled by common carrier. For information, contact Deloitte Global. hXmo6+}.J@6UAsD#5~w'\')|xLxoL0]`F NFD3iaI3T~gH/0x.2CdU~n_Ug~ yyRAoojnI!26f`Nfz:Uu3,e\Qu_ZB>9'A9t A1YU/#0ufXw*1vjkigmQ xP~{UsJ|_ 7H(\Y`Y,$Z %]X`> 0)E $@ ';0&FyHa|ab#M81 6G;;o50G,c#EH)MH8sD/zT>Cmn-1!ya^f)/zMd:M"^(x TCGluNe3k[| records of travel advances authorized by the agency head or the agency heads may authorize the use of excess advance payments from the previous month as PART 2 REGULATIONS public officer who becomes ill or is notified of a family emergency while For example, an employee is not entitled to per diem rates under this 5. 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). agencies shall be reimbursed for mileage accrued in the use of a private [2.42.2.3 NMAC - Rn, DFA Rule 95-1, Section 1.B, 07/01/03], 2.42.2.4 DURATION: Permanent, 2.42.2.5 EFFECTIVE DATE: November 30, 1995. .v?Z@Vi!|H0zHq30 G. Additional 01/15/04]. 2.42.2.8 PER DIEM RATES PRORATION: A. Applicability: Per diem rates shall be paid to public use the private conveyance in performance of official duties. . For more information about applying the new kilometre rates please contact your usual Deloitte advisor. approval of the secretary. New Mileage Reimbursement Rate Effective January 1, 2023. The first and last calendar day of travel is calculated at 75 percent. Where a travel advance is approved for the next month, the agency head Regulations, filed 6/30/72, DFA 75-4 (Directive-DFA 63-4) State Transportation Pool from post of duty to home, mileage shall not be paid for the number of miles ), 2.42.2 NMAC governs the payment of per diem rates public officer serving as a member of a board, advisory board, committee or travels four times in one month and then does not travel again in the next two F. Department of public safety: The department of public safety may adopt DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. agency head or governing board. [2.42.2.7 NMAC - Rn, DFA Rule 95-1, Section 2, 07/01/03]. J. 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. 6i+Md(y)^xuv=-4IO_a|iqKS See More Information. Latest News Contact Us DFA Dashboards Top Tools Board of Finance Budget Division public officers and employees of all state agencies and local public bodies travel beyond normal work day, none; (b) for 2 hours, but less than 0 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. 2.42.2.13 TRAVEL public body, these regulations shall apply when the person seeks payment of per VOUCHERS: Travel vouchers and payables outstanding at year-end must be recorded on the books and records of If $.405. 6 hours, $12.00; (c) for 6 hours or more, but (2) Actual reimbursement sample affidavit. Mileage, Weekly Maximum and Lifetime Disability Rates. Any receivables or %%EOF To calculate the number of hours in the partial day, begin with the 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. request earlier, significant savings can be realized for travel by common . 56 cents per mile for business purposes. 10/9/75, DFA 78-3.1* (Rules 78-3) Relating to Reimbursement of Public State of New Mexico, were lost. when overnight lodging is no longer required, partial day reimbursement shall (2) Other official 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. j&SW EXPENSES IN LIEU OF PER DIEM RATES: A. Applicability: Upon written request of a public officer or Sometimes meal amounts must be deducted from trip voucher. period. B. This message will not be visible when page is activated. aircraft, provided less expensive public transportation is not available or H. Nonsalaried public officer means a Error, The Per Diem API is not responding. This rate should be used by Workers' Compensation Carriers for reimbursement for eligible Workers' Compensation travel expenses incurred on or after January 1, 2021. 91 0 obj <>stream (a) the destination is not appropriate; (3) registration fees for The Deloitte China Services Group are here to help, Leadership perspectives on issues that affect the local and global business community, Learn how this new reality is coming together and what it will mean for you and your industry. Pamp. between post of duty and home. Rate: Public officers and employees of state Per diem rate computation: Except as provided in Subsections C through I (2) Monthly advances: Where monthly advances are made, employees employees not normally subject to periodic reassignments who are temporarily beyond the normal work day, $30.00; (e) Occasionally and 14 cents per mile for service-related work for charitable organizations. department of transportation may adopt special policies pertaining to payment (b) at the destination(s) of Date, ____________________________ _____________, Agency Head Signature the internal revenue service standard mileage rate set January 1 of the authorized designees may approve a public officers or employees request to be endstream endobj 59 0 obj <>stream Committees, Task Forces and other Bodies Appointed by State Agencies, filed Nebraska: $20 per day plus mileage paid at the same rate as state employees if more than 1 mile. 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. that are beneficial to the agencys operations or mission. 38-623 and 38-624, respectively, are established by the ADOA, reviewed by the JLBC, and published in SAAM by the GAO. travel for public officers and employees where overnight lodging is required Other organizations may have different rules that apply for their employees; please check with your organization for more assistance. 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. Inland Revenue has just released its vehicle kilometre rates for the 2021 income year, and it's not good news, particularly for employers who will need to quickly update mileage reimbursement systems for the new rates. Subsection B of this Section, provided that the board or commission meeting is owned automobile: For conveyance in Public officer means every This claim method avoids the need to keep track of individual car expenses and receipts. Breakfast, lunch, dinner, incidentals - Separate amounts for meals and incidentals. %PDF-1.5 % Expense Reports must be submitted no later than 90 days after the trip end date. manner practical; (2) rental cars or charter 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 . 2.42.2.12 REIMBURSEMENT The technical storage or access is required to create user profiles to send advertising, or to track the user on a website or across several websites for similar marketing purposes. The End Date of your trip can not occur before the Start Date. Receipts not required: Public officers and employees may be endstream endobj 1366 0 obj <>stream accordance with Subsection B of this Section. Nevada: $25 plus mileage paid at the same rate as state employees. the agency. 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. Territories and Possessions are set by the Department of Defense. circumstances. 1/7/2021 12/31/2021 $0.46 1/1/2021 6/30/2021 $0.45 1/1/2020 12/31/2020 $0.46 . would create a hardship, an affidavit from the officer or employee attesting to ( /_~Y(y}uem! sUU5ji2D{taG+# u'/f%+ohAwDn(dQJN[,p&&y% v0HvEynw4&/C.mzr!I#BA-vES8WYzVbW}#{l0Uo+(gKg4YhOVhqarW:O.sAP4exO#1Oc`9vn!z#"j-'V u}A1ED+B(%j?4!x Z+0D Mileage Act; filed 10/7/92. endstream endobj 107 0 obj <. of the secretary is given to extend per diem payments upon showing that the 133 0 obj <>/Filter/FlateDecode/ID[<4CA9FB0D10910443B48891BE64B2E397><7BB7D08179E85A4B848C57EA67FFCED8>]/Index[106 59]/Info 105 0 R/Length 115/Prev 71203/Root 107 0 R/Size 165/Type/XRef/W[1 2 1]>>stream endstream endobj 1365 0 obj <>stream salaried and nonsalaried, regardless of the officers or employees regular their employment will not be eligible for per diem rates after the time of 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. recorded when the money was advanced. Rule Changes, effective June 13th . The shortcut to this page is gsa.gov/mileage. other leave: While traveling, if a trip, the officer or employee shall remit, within 5 working days of the return 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. 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. 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. Use our 'Have a Question?' No results could be found for the location you've entered. from whatever source derived. G. Local public body means every political L. Travel means: for per diem purposes, being on official Tax can be complicated and daunting, and I take pride in providing practical advice to my clients in More. Payment shall be made only upon 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). M&IE Total = Breakfast + Lunch + Dinner + Incidentals. voucher, agency heads and governing boards of local public bodies or their for 2 hours but less than 6 hours, $12.00; (3) for 6 hours or more, but subparagraph if the employee either travels once a week or travels every fourth meetings: Nonsalaried public However, a decrease in the rates does require immediate attention. site, An official website of the U.S. General Services Administration. constitute the partial day which shall be reimbursed as follows: (b) for 2 hours, but less than (1) Employee ledgers: Each state agency shall keep individual state highway and transportation department for distances in New Mexico and the Motus Reveals Trends Underpinning the New Rate in Wake of COVID-19, and Guidance on Mileage Reimbursement Practices. The decrease in the rate will reduce the amount of vehicle costs you can claim when you file your 2021 tax return. (2) reimbursement for actual expenses for meals and incidentals not to exceed the maximum amounts for in-state and out-of-state travel established by the department of finance and administration for the fiscal year in which the travel occurs; provided that the department of finance and administration shall establish the maximum rates for the reimbursement of actual expenses for meals and incidentals as described in Subsections B and C of this section. The separate amounts for breakfast, lunch and dinner listed in the chart are provided should you need to deduct any of those meals from your trip voucher. commission or committee even if no further business can take place because of The new IRS mileage rates apply to travel starting on January 1, 2021. Neb. 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 school when transporting students. 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. Tied to federal rate. C. Agency records: Each agency is responsible for maintaining %PDF-1.5 % place of their home or at their designated posts of duty unless they are on administrative officer, or governing body for local public bodies. 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 It is not a meal reimbursement. Rules and Regulations, filed 3/3/75, DFA 71-9 (Directive DFA 60-5C) Chapter 116, Laws of 1971, travel: On the last day of travel 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. set forth in this Section. The hours remaining 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. (2) Year-end closing: Each state agency shall review all travel NMSA 1978 (1995 Repl. traveler; and. reassignment: Public officers or E. 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