Expenses Claims Procedure

Transcription

1 Expenses Claims Procedure Version: 1.1 Bodies consulted: JSCC Approved by: PASC Date Approved: Lead Manager: Carl Doherty Responsible Director: Director of Finance Date issued: Aug 14 Review date: February 2019 Expenses claims procedure, v1.1, Aug 14 Page 1 of 16

2 Contents 1 Introduction Purpose Scope Definitions Duties and responsibilities Procedures Training Requirements Process for monitoring compliance with this Procedure References Associated documents Appendix A : Equality Impact Assessment Expenses claims procedure, v1.1, Aug 14 Page 2 of 16

3 Travel and Related Expenses Claims Procedure 1 Introduction 1.1. Tavistock and Portman NHS Foundation Trust (the Trust) will reimburse legitimate expenses incurred in accordance with the terms of this procedure when an employee is: Required to travel as part of their duties Requested to travel by their manager or a senior manager of the Trust Authorised to travel for other reasons connected with their employment by the Trust e.g. study leave, seminars, conferences, statutory training etc Has incurred expenses wholly, exclusively and necessarily as part of their duties at the Trust 1.2. Eligibility for payment will be determined by the Trust through its authorised Directors and Managers who will be required to account for those decisions in relation to their budgetary and managerial responsibilities. 2. Purpose 2.1. The purpose of this Procedure is to ensure that staff know how and when to claim legitimate and reasonable continuing professional development, analytic fees, travel and related expenses in accordance with national and local terms and conditions. 3. Scope 3.1. This procedure is to be followed by all Trust staff, Governors and NEDs. It does not apply to Agency Staff or those people providing services for which a personal contract of employment has not been agreed. However, when expenses are legitimately incurred and appropriately authorised in respect of those people, they will be reimbursed. Expenses claims procedure, v1.1, Aug 14 Page 3 of 16

4 3.2. This procedure does not apply to volunteers, who are covered by their own arrangements in respect of expenses. 4. Definitions 4.1. The Journey The journey that employees can claim travel expenses or mileage for is in most circumstances to and from their normal work base and the destination required by the Trust Journeys between the employee s home and normal work base are not usually payable, except: Where contractual arrangements agree reimbursement from home to normal work base. Staff should be aware, however, that such arrangements can be regarded as a benefit in kind by the Inland Revenue and, therefore, subject to additional taxation Where the employee is officially on-call on behalf of the Trust, this will be payable on the basis of the Public Transport Rate (see point 5.2.4). (Staff who undertake on-call activities through a protected on-call arrangement should apply the protected level of expenses). N.B. Employees who do not incur an additional cost, e.g., they have a season ticket, or are still on the Trust premises when another call-out is received, are not eligible to make a claim Where the employee s normal work base is their home Where the employee is required to return to or attend their work base outside of their normal hours of duty. This would be in circumstances where the employee would be entitled to claim overtime or time off in lieu for their attendance at work. This will be payable on the basis of the Public Transport Rate (see point 5.2.4). N.B. Employees who do not incur an additional cost, e.g., they have a season ticket, are not eligible to make a claim. Expenses claims procedure, v1.1, Aug 14 Page 4 of 16

5 Where employees are required to change their base of work as a result of a merger of NHS employers, redeployment in accordance with the Disability Discrimination Act or their acceptance of another post as an alternative to redundancy. In these circumstances the employee can be reimbursed their extra daily travelling expenses for a period as per the following locally agreed schedule. Length of continuous Period of Protection service Less than 1 year Nil 1 year to under 2 years 3 months 2 years to under 5 years 6 months 5 years to under 10 years 1 year Over 10 years 2 years The extra daily travelling expenses is calculated by deducting the cost/miles of the home to old work base journey from the cost miles of the home to new work base journey. For Example: Home to old work base = 8 miles Home to new work base = 10 miles Extra travelling expenses = home to new work base (10 miles) minus home to old work base (8 miles) = 2 miles Extra travelling expenses = 2 miles The extra expenses shall be reimbursed on the basis of the bus fares or standard rail travel or if the employee travels by private motor vehicle on the basis of the Public Transport Mileage Rate (see point 5.2.4) Where an employee is required to carry out temporary duties at a place other than their permanent place of work, they are entitled to be reimbursed for any excess daily travel expenses associated with temporary place of work. The extra daily travelling expenses are calculated as detailed above. The extra expenses shall be reimbursed on the basis of the bus fares or standard rail travel or if the employee travels by private motor vehicle the reimbursement will be at the Public Transport Mileage Rate An employee, who begins a required journey from their home, will be entitled to claim only the distance which would have been travelled if the journey had started from their work base, or the actual distance if this is less. The same Expenses claims procedure, v1.1, Aug 14 Page 5 of 16

6 applies to any return journeys undertaken from a destination to their home When an employee is required to undertake a journey as part of their duties, the most appropriate and economic mode of transport must be discussed and agreed with the Manager prior to the journey being undertaken Types of Allowances For car users there are 3 types of allowances, public transport mileage rate, regular users and standard users. Most car users will receive the Public Transport Mileage Rate for journeys where public transport could have been used. It is to be emphasised that staff using private vehicles for Trust journeys need to inform their insurance companies Regular Car User Allowance Employees will be classified as regular users if the travelling requirements of the post, as identified and agreed by the line manager, meet one of the following criteria: Travel an average of more than 3,500 miles a year, or Travel an average of at least 1,250 miles a year and necessarily use their car an average of three days a week, or spend an average of at least 50% of their time on such travel, including the duties performed during the visits, or Travel an average of at least 1,000 miles a year and spend an average of at least four days a week on such travel, including the duties performed during the visits Employees applying for Regular User Allowance must request that their line manager inform payroll in writing If there is a change in an employee s duties, or if the annual official mileage falls below that on which a regular user classification was based, the continued application to the employee of the regular user provisions shall be reconsidered. Any decreases in the annual official mileage or the frequency of travel, which is attributable to either prolonged sick leave, or the temporary closure of one place of duty, should be ignored for this purpose Regular users are entitled to the allowances set out in Annex L of the Agenda for Change NHS Terms and Conditions of Service Handbook, copies of which are available from the HR Department Expenses claims procedure, v1.1, Aug 14 Page 6 of 16

7 and Line Managers. Details of allowances can also be found on the intranet Payments of the annual lump sum allowances shall be made in equal monthly instalments over a period from 1 st April in any year to 31 st March in the succeeding year If an employee s car is off the road due to a mechanical defect, the full monthly lump sum payment will be made for the remainder of the month in which the car became out of use and then for a further 3 months. If the car remains out of use for a further 3 months, payment of the monthly lump sum will continue at a rate of 50%. If the car remains out of use no further payment will be made During the period that the car is off the road for repairs, out of pocket expenses in respect of travel by other forms can be claimed in accordance with paragraph If an employee is absent due to ill health or injury the full monthly lump sum payment will be made for the remainder of the month in which the sickness absence first occurred. If sickness absence continues the full monthly lump sum will be paid for a further 3 months. If sickness absence still continues the monthly lump sum will be paid at a rate of 50% for a further 3 months When employees are on maternity leave the full monthly lump sum payment will be paid for the remainder of the month that maternity leave commenced, and for a further 3 months. If maternity leave continues the monthly lump sum will be paid at a rate of 50% for a further 3 months or until the end of the maternity leave, whichever is less Employees not intending to return to work following maternity leave will be paid the monthly lump sum for three months following commencement of maternity leave. The lump sum will be paid for a further three months at a rate of 50% Where employees entitled to the regular user allowance do not use their car as a result of attendance on an approved training course, the full monthly lump sum will be paid throughout the period of attendance on the training course Protection of the Regular User Allowances Resulting from the 1992 Agreement Staff who had, on the date Agenda for Change was implemented (October 2004), existing protection of regular Expenses claims procedure, v1.1, Aug 14 Page 7 of 16

8 user allowances under the 1992 agreement, may continue to receive the regular lump sum payments and allowances as set out in paragraph 2 of Annex L of the Agenda for Change Terms and Conditions of Service Handbook for as long as they remain in the same post or until they voluntarily accept a lease car Standard Car User Allowance Employees will be classified as standard users, if the public transport rate is not applicable, and if they use their own vehicles for official journeys but do not meet the criteria for regular users. Employees applying for standard user allowance must ask their line manager to put this in writing to Payroll Standard users are entitled to the allowances set out in Annex L of the Agenda for Change NHS Terms and Conditions of Service Handbook, copies of which are available from the HR Department and Line Managers. Details of the allowances can also be found on the intranet Passenger Allowances With the exception of lease car users, employees who convey other employees, whose fares would otherwise be payable by the Trust, as passengers in their vehicle on NHS business are entitled to the allowances set out in Annex L of the Agenda for Change NHS Terms and Conditions of Service Handbook. Copies of this are available from the HR Department and Line Managers. Details of allowances can also be found on the intranet. The passenger may not claim travel allowance on their own behalf Public Transport Mileage Rate Employees who use a private car in circumstances where travel by public transport would be appropriate will receive the Public Transport Mileage Rate and not standard or regular users rates of mileage allowance. This will apply in all circumstances except where the Public Transport Mileage Rate is higher than what the employee is receiving as a Regular or Standard user per mile Public Transport Mileage rate is set out in Annex L of the Agenda for Change NHS Terms and Conditions Handbook, copies of which are available from the HR Department and Line Expenses claims procedure, v1.1, Aug 14 Page 8 of 16

9 Managers. Details of allowances can also be found on the intranet Motorcycles Employees using motorcycles for official journeys will be entitled to the allowances set out in Annex L of the Agenda for Change NHS Terms and Conditions of Service Handbook, copies of which are available from the HR Department and Line Managers. Details of allowances can also be found on the intranet Other Allowances for Private Motor Vehicle Users Subject to the production of vouchers wherever possible, employees using their private motor vehicles on an official journey at the standard or regular user rates of mileage allowances shall be refunded reasonable garage and parking expenses and charges for tolls and ferries necessarily incurred. Congestion charges will not normally be reimbursed unless there are particular reasons for travelling by car within the charging zone that have been agreed in advance with the budget holder, for instance delivering heavy equipment. If the employee is entitled to night subsistence allowance for overnight absence (see point ) they will not be able to receive expenses for overnight garaging and parking. Similar expenses may also be refunded to employees only entitled to the public rate of mileage allowance, provided that the total reimbursement for an official journey does not exceed the cost, which would otherwise have been incurred on public transport, including fares of any official passengers Pedal Cycles Employers using pedal cycles for official journeys will be entitled to 15 pence per mile Public Transport, (Train, Tube, Bus, Coach) Employees using public transport for official journeys will be entitled to actual expenses incurred for the journey with the exception that standard/second class travel would normally be used. The costs of first class travel may, exceptionally, be Expenses claims procedure, v1.1, Aug 14 Page 9 of 16

10 reimbursed if it can be demonstrated that this was cheaper. Proof of expenditure will be required Other Transport (Taxi, Hire Cars, Air, Sea) These costs will be paid where the means of travel represents the most practical and efficient method and has been pre-agreed with the employee s manager. Proof of expenditure will be required Other Expenses Subsistence Allowances Staff are entitled to reimbursement for the necessary extra costs of meals, accommodation and travel arising as a result of official duties away from home. Business expenses, which may arise, such as the cost of a fax or official telephone calls, may be reimbursed with certified proof of expenditure Night Subsistence Short overnight stays in Hotels, Guest Houses and Commercial Accommodation When an employee stays overnight in a hotel, guest house or other commercial accommodation with the agreement of the Trust, the overnight costs will be reimbursed as follows: The actual receipted cost of bed and breakfast up to the normal maximum limit set of for London* elsewhere* *The above rates are locally agreed and are the only exceptions to the rates held in Annex N of the Agenda for Change Terms and Conditions of Service Handbook; A meals allowance to cover the cost of a main evening meal and one other daytime meal at the rate set out in Annex N of the Agenda for Change NHS Terms and Conditions of the Service Handbook. Expenses claims procedure, v1.1, Aug 14 Page 10 of 16

11 Where the maximum limit is exceeded for genuine business reasons (i.e., the choice of hotel was not within the employees control or cheaper hotels were fully booked) additional assistance may be granted at the discretion of the Manager Short Overnight Stays in Non-Commercial Accommodation Where an employee stays for short overnight periods with friends or relatives or in a caravan or other noncommercial accommodation the flat rate sum set out in paragraph 3 of Annex N of the Agenda for Change NHS Terms and Conditions of Service Handbook is payable. This includes an allowance for meals. No receipt will be required Employees staying in accommodation provided by the Trust or host organisation shall be entitled to an allowance to cover meals which are not provided free of charge up to the total set out in paragraph 2 of Annex N of the Agenda for Change NHS Terms and Conditions of Service Handbook Where accommodation and meals are provided without charge to employees, i.e., on residential training courses, an incidental expenses allowance at the rate set out in paragraph 6 of Annex N of the Agenda for Change NHS Terms and Conditions of Service Handbook will be payable. All payments of this allowance are subject to the deductions of appropriate tax and national insurance contributions via the payroll system Travelling Overnight in a Sleeping Berth (Rail or Boat) The cost of a sleeping berth (rail or boat) and meals, excluding alcoholic beverages, will be reimbursed subject to the production of receipts Short-Term Temporary Absence Travel Costs Travel costs between the hotel and temporary place of work will be separately reimbursed on an actual cost basis Long-Term Overnight Stays After the first 30 nights stay in the same location the entitlement to night subsistence shall be reduced to the maximum rates set out in paragraph 4 of Annex N of the Agenda for Change NHS Terms and Conditions Service Expenses claims procedure, v1.1, Aug 14 Page 11 of 16

12 Handbook. Meal allowances are not payable to these employees. Those who continue to stay in non-commercial accommodation will continue to be entitled to the rate set out in paragraph 3 of Annex N of the Agenda for Change NHS Terms and Conditions Service Handbook Day Subsistence A meal allowance is payable when an employee is necessarily absent from home and more than five miles from their base by the shortest practicable route on official business. Day meals allowance rates are set out in paragraph 5 of Annex N of the Agenda for Change Terms and Conditions Service Handbook. These allowances are not paid where meals are provided free A day meal allowance is payable only when an employee necessarily spends more on a meal/meals than would have been spent at their place of work. An employee shall certify accordingly on each occasion for which day meals allowances are claimed but a receipt is not required Normally an employee claiming a lunch meal allowance would be expected to be away from his/her base for a period of more than five hours and covering the normal lunch time period of 12.00pm to 2.00pm. To claim an evening meal allowance an employee would normally be expected to be away from base for more than ten hours and unable to return to base or home before 7.00pm and as a result of the late return is required to have an evening meal. Employees may qualify for both lunch and evening meal in some circumstances. There will be occasions where, due to the time of departure, there will be the necessity to take a meal but the conditions relating to the time absent from the base are not met. This and any other exceptions to the rules may be allowed at the discretion of the Manager Late Night Duties Allowance An employee who is required to work late in addition to a day duty may be paid an evening meal allowance at the rate set out in paragraph 7 of Annex N of the Agenda for Change NHS Terms and Conditions Service Handbook. It will be for the Trust to determine who will be entitled and in what circumstances. Expenses claims procedure, v1.1, Aug 14 Page 12 of 16

13 Late night duties allowance will be subject to deduction of appropriate tax and national insurance contributions via the payroll system Continuing Professional Development Fees The Trust provides funding to assist staff incurring fees for continuing professional development. Continuing professional development fees are approved by the Trust wide heads of clinical disciplines prior to final approval by the Trust Director and by the Director for Post Graduate Medical Education for specialist registrars, specialty registrars and staff grade medical practitioners. This funding is partly discretionary, in the sense that the budget holder may refuse to pay for costs incurred in full. No funding at all will be payable unless both the claimant and the respective head of Discipline/director has completed and signed a form available from the Trust Director with attached receipts to confirm that the claimant has paid for the training Other Course Fees The Trust provides funding to assist staff incurring fees for training. Training costs and study leave are authorised by the Educational Supervisor and the Director of PGME for specialist registrars, or by the Head of Discipline for other professions. This funding is partly discretionary, in the sense that the budget holder may refuse to pay for costs incurred in full. No funding at all will be payable unless both the claimant and the respective director has completed and signed one of the forms shown at appendices 4 and 5, and attached receipts to confirm that the claimant has paid for the training Therapy / analytic Fees The Trust provides funding to assist trainee psychotherapists incurring fees for therapy and analysis for their training. This funding is organised by the Clinical Tutor for Child and Family and for Adolescents, and by the Director of PGME, depending on which department is training the psychotherapist. The Trust only pays for these fees to a limit of 4,850 per year per trainee. No funding at all will be payable unless both the claimant and the respective tutor have completed and signed the relevant form from the course tutor s office with attached receipts to confirm that the claimant has paid for the training. Expenses claims procedure, v1.1, Aug 14 Page 13 of 16

14 5. Duties and responsibilities 5.1 Claimant A claimant must complete the form in full and attached receipts to substantiate the claim. All claims must be submitted within six months of the expense being incurred. The completed form must be passed to the relevant manager or budget holder for authorisation. 5.2 Manager or Budget Holder The Manager or Budget Holder must check that the sum claimed is substantiated by the attached receipts or that the mileage is commensurate with the distance travelled. If this is correct the manager should sign the form and pass it to Finance to be processes for payment. The form must not be returned to the claimant. 6. Procedure 6.1. All expenses claimed will be reimbursed through the monthly payroll. Monthly closing dates for receipt of expense claims by payroll are published by the Human Resources Department annually. If a claim misses the deadline, it will not be reimbursed until the following month It is preferable that claims are made on a monthly basis. If this is not possible then the claim for expenses must be made within 6 months of the date the expenses were incurred. Only in extreme circumstances, can an employee gain permission from their Manager to claim for expenses that occurred more than 6 months previously Please note that any claim identified as fraudulent may render the claimant liable to proceedings. 7. Training Requirements 7.1 Staff will be advised of this procedure at induction Expenses claims procedure, v1.1, Aug 14 Page 14 of 16

15 8. Process for monitoring compliance with this Procedure 8.1. All expense claim forms received by the Finance Dept. have the following information recorded Date of receipt Name of claimant Type of expenses claimed Amount of Claim Date forwarded to Payroll Dept. for payment. 9. References 9.1. Link to NHS Terms and Conditions of Service Handbook ook_fb.pdf 10. Associated documents The Travel expense Claim form may be found on the Trust Intranet under Forms. 1 For the current version of Trust procedures, please refer to the intranet. Expenses claims procedure, v1.1, Aug 14 Page 15 of 16

16 11. Appendix A : Equality Impact Assessment Does this Procedure, function or service development affect patients, staff and/or the public? YES Is there reason to believe that the Procedure, function or service development could have an adverse impact on a particular group or groups? NO Based on the initial screening process, now rate the level of impact on equality groups of the Procedure, function or service development: Negative / Adverse impact: Low. (i.e. minimal risk of having, or does not have negative impact on equality) Positive impact: promote, or does have some positive impact on equality of opportunity) Low (i.e. not likely to promote, or does not promote, equality of opportunity) Date completed 20/02/2014 Name Carl Doherty Job Title Deputy Director of finance Expenses claims procedure, v1.1, Aug 14 Page 16 of 16