Expenses Policy. Contents. 1. Scope. 2. Principles

Transcription

1 Last updated: Submitted by: Owen Sedgwick-Jell, UK Projects Manager To be reviewed: July 2019 Contents 1. Scope 2. Principles 3. Travel 4. Subsistence 5. Overnight costs 6. International Travel 7. Postage 8. Other Costs 9. Reimbursement of Expenses 10. Policy History 1. Scope This policy applies to all staff of Woodcraft Folk, including those employed at Woodcraft Folk s Centres and in devolved nations. As stated in Woodcraft Folk s Volunteer Policy, the organisation strives to overcome financial barriers to volunteering, and that, in principle volunteers, should not be out of pocket. The organisation will reimburse reasonable volunteer expenses in line with this policy for externally funded projects and, where resources permit, other UK-wide activities. This policy should also be used to inform good practice in reimbursing volunteer expenses within devolved nations, regions and local districts. However, this will be dependent on the financial resources available, and should be agreed by the officers, budget holders, or committees concerned. 2. Principles Woodcraft Folk seeks to minimise the occasions on which staff will need to advance their own funds for business-related expenses. This can be achieved through advance planning, and the use of Woodcraft Folk credit cards. Guidelines and maximum amounts apply equally to business expenses settled on a Woodcraft Folk credit card and to those to be reimbursed to a member of staff. Amounts claimed should relate to actual expenses incurred. Woodcraft Folk does not support the payment of flat rate allowances for expenses, with the exception of per mile rates for private vehicles. Rates and limits have been set in line with the guidance issued by HMRC, and will be reviewed when that guidance is revised. Payment of amounts in excess of those set by HMRC may lead to staff incurring additional tax liability, and is to be avoided. Out-of-pocket expenses should be approved by a staff member s line manager in normal circumstances. Where this is not practicable (e.g. due to periods of sickness absence or annual Page 1 of 6

2 leave) they may be signed off by the line manager s manager, the Director of Development or the General Secretary. Credit card returns may be approved by the Finance Officer. Rates for mileage, subsistence etc. paid to volunteers should not exceed those paid to staff members. This policy should be read in conjunction with Woodcraft Folk s Financial Regulations. 3. Travelling on business In line with its Aims & Principles, Woodcraft Folk encourages staff to give due consideration to the environmental impact of business travel. Other factors that should influence decisions around business travel include the financial cost to the organisation (including subsistence and accommodation costs), time and opportunity costs, and the impact on staff s own wellbeing and work/life balance. Further details on what constitutes business travel can be found in HMRC booklet 490. In any instance, available options should be considered in the following order of priority: Reducing the need to travel Using less environmentally harmful forms of transport Using motor vehicles more efficiently 3.1 Reducing the need to travel Use of audio and video conference facilities can reduce the need for face-to-face meetings, and therefore the need for staff to travel. However, there will be a range of situations where business travel is essential or desirable. 3.2 Using less damaging forms of transport The use of train, light rail or bus transport, together with cycling and walking where distances allow, are more environmentally friendly than using private cars. Air travel is one of the most polluting means of transport; domestic air travel within mainland Britain is not considered an appropriate means of travel in normal circumstances. In the case of international travel, the use of rail travel as an alternative to short-haul flights should be considered where financial constraints allow. Forward planning is encouraged to ensure that train travel can be booked in advance, securing the best possible rates. Avoiding travel at peak times where possible will help to reduce costs further. 3.3 Using motor vehicles more efficiently It is recognised that, especially in rural areas, when travelling late at night, or when carrying equipment a car or van may be the most practical means of transport. However, staff should be encouraged to make efficient use of motor vehicles to reduce unnecessary cost and environmental damage. Points to consider include: Adopting responsible driving behaviour, avoiding heavy acceleration and braking where possible Ensuring that vehicles are well maintained so they run efficiently. Avoiding travel in peak periods (when congestion will be more likely) whenever possible. Where a choice exists, using vehicles that cause the least damage to the environment Sharing cars when practical Page 2 of 6

3 3.4 Mileage Rates Woodcraft Folk will reimburse staff for the use of their own vehicles for business purposes at the following rates: Cars & vans: 45p per mile for the first 10,000 miles per annum and 25p per mile thereafter. Motorbikes: 24p per mile. Bicycles: 20p per mile. 5p per mile for each passenger carried for legitimate business reason (cars and vans only). These rates are based on HMRC s published rates and will be reviewed whenever this policy is. It is the responsibility of any staff member using their own vehicle for business purposes to ensure that they possess sufficient insurance cover. 3.5 Car Hire As an alternative to using their own vehicle, a staff member may, by agreement with their line manager, hire a suitable vehicle for business journey. In this case, reasonable costs of hire, plus fuel, may be reclaimed from Woodcraft Folk. In some circumstances, it may be advantageous for a staff member to join a car club to obtain access to lower cost, short term car hire. By agreement with their line manager, Woodcraft Folk may pay any membership fee, or a proportion of such a fee, on behalf of the staff member. 3.6 Parking Actual costs of parking private or hire cars, whether on-street or in a car park, will be reimbursed. Tickets, receipts or electronic confirmation should be retained to support expense claims. The cost of penalty charge notices for illegal or unauthorised parking will not be reimbursed. 3.7 Public Transport Costs The cost of travelling by public transport will be met by Woodcraft Folk, either by purchasing tickets via a Woodcraft Folk credit card, or by reimbursing out-of-pocket expenses. Unless it is the most cost-effective advance fare available at the time of booking, the cost of first class train travel will not be reimbursed. Penalty, excess or standard fares will not normally be reimbursed. In some circumstances, costs of business travel over the period of employment may be reduced by the purchase of a railcard or travel pass. By agreement with their line manager, Woodcraft Folk may meet the cost of a railcard or travel pass. Where public transport costs are cheaper when paid via a prepaid smartcard (e.g. Oyster within the TfL area) or via contactless card, staff should make use of these methods where practicable. Pay-as-you-go fares incurred when travelling on business will be reimbursed. No reimbursement will be made if the staff member is already in possession of a travelcard or season ticket to cover their normal journey to and from work, and uses this to make business journeys. 3.8 Interest Free Loans for Travelcards A travelcard for public transport encourages the use of greener, cleaner modes of transport. Annual travelcards are often significantly better value than those for shorter periods of time; Page 3 of 6

4 however they require a large outlay at one time that is not affordable for some of our employees. Woodcraft Folk will offer interest free loans to any employees wishing to purchase an annual travelcard for their usual journey to work. This will be paid back directly from their salary on a monthly basis. Should an employee leave the organisation before the end of the year the remaining loan will be taken from their final pay-packet, and should there be any outstanding loan remaining they will be billed for this and expected to pay within 30 days. 3.9 Tolls & Congestion Charging In the event that a business journey (other than commuting to or from the normal workplace) requires the member of staff to pay a road toll or congestion charge, this will be reimbursed Taxi or Private Hire Vehicle (Minicab) Travel by taxi should not normally be the first choice for staff travelling on business. However, this may be the appropriate choice in certain circumstances, e.g.: From a railway station to the final destination, where there is not a suitable bus/tram link When travelling late in the evening When time is of the essence When parking a private vehicle would be difficult or costly When heavy luggage/equipment needs to be carried, and a private car/van is not available Where it is necessary for staff to travel by taxi or minicab the actual cost of the journey will be reimbursed. Minicabs are not insured unless the journey has been booked in advance staff should therefore not attempt to hail minicabs at the roadside. 4. Subsistence When travelling away from the normal office base on Woodcraft Folk business, and meals are not provided (e.g. lunch provided as part of a training course), staff may claim for the cost of meals purchased, up to the following limits: Period of absence from normal base Limit Over 5 hours, up to 10 hours 5.00 Over 10 hours, up to 12 hours Over 12 hours, up to 15 hours Over 15 hours, up to 24 hours In all cases, only actual out-of-pocket expenses will be met, up to the limits above. The cost of alcoholic drinks will not be met. Where meetings, whether with colleagues, volunteers or other stakeholders, take place in cafés or similar venues, and the cost of a meeting space is therefore not incurred, and the duration of the absence from the normal place of work does not exceed 5 hours, up to 5.00 per person for the actual costs of food/drinks incurred may be claimed. 5. Overnight costs If an overnight stay is required in the course of a staff member s duties, suitable overnight accommodation will be arranged at Woodcraft Folk s expense. Suitable and cost effective Page 4 of 6

5 accommodation for overnight stays should be agreed in advance between a staff member and their line manager. In the event that a member of staff is required to work away from home for any length of time, their line manager will discuss and agree with them any further expenses or allowances necessary on a case-by-case basis. 6. International travel Any costs relating to international travel on Woodcraft Folk business should be agreed between the staff member and their line manager prior to travel. 7. Postage Where the use of a franking machine is not available, staff may claim costs for postage incurred in the course of their normal duties. Claims should be supported by a receipt, either for individual items or a book of stamps to be kept for business use. In the event that staff located away from main Woodcraft Folk offices will need to post large volumes of items, line managers will support them to find an appropriate and cost-effective solution that negates the need for them to advance large sums of their own money. 8. Other business expenses Any costs relating to other expenses that fall outside the scope of the above headings should be agreed in advance between a staff member and their line manager. If prior agreement is not sought, there is no guarantee that reimbursement of the expense will be approved. Expenses outside of the above will normally be settled by a manager with a Woodcraft Folk credit card, or invoiced by the supplier. While staff should not feel pressured or obliged to advance their own funds for incidental expenses beyond personal travel and subsistence, there may be occasions when staff choose to do so to meet legitimate expenses, by agreement with their line manager, for example: Purchase or hire of tools and equipment Venue hire costs Travel and/or subsistence for volunteers 9. Reimbursement of Expenses Receipts must be kept to support all expenses other than travel by motor vehicle or bicycle. In the event that original receipts are unavailable, alternative documentation (e.g. a bank or credit card statement) and a signed statement of the expense should be provided to support the claim, otherwise it may be rejected. Out-of-pocket expenses should be submitted via the form found on the Woodcraft Folk website, and in the staff handbook. They may be submitted in hard copy or by (with scanned/photographed receipts attached). Once received and approved by the line manager, expenses will normally be paid by BACS by the end of the following week. Out-of-pocket expenses should normally be claimed within a three months of being incurred. Fixed-term or project staff must ensure that they claim all outstanding expenses before the end of their contract or the project. Expenses relating to the previous financial year (ending 31 December) must be claimed by 31 January. Page 5 of 6

6 Staff members who have been issued with Woodcraft Folk credit cards should return receipts etc. to support their expenditure on a monthly basis, and should normally complete this within five working days of receiving their monthly statement. 10. Policy History : approved by F&GP Page 6 of 6