HR16 Expenses Policy Date of Approval Review Due 27.10.15 October 2018
Contents 1. Introduction 2. Principles 3. Travel Allowances Claimable 4. Subsistence / Overtime Allowance 5. Call Outs 6. Conference / Overnight Allowance 7 Lunch Allowance 8. Eye Test / Reimbursement for Spectacles 9. First Aid Allowance 10. Other Expenses 11. Review Appendices 1. Expenses Claim Form 2. Subsistence / Lunch / Overtime Allowance 3. Call Outs 4. Conferences
1. Introduction In the course of carrying out business on behalf of the Association, it is recognised that certain expenses will be incurred. It is the aim of this policy to detail the level of expenses, which may be claimed by employees, and to outline the procedure for reimbursement. All expenses claims must be submitted using the attached forms and accompanied by appropriate receipts to Finance department by 18 th of each month or sooner if advised by Finance department. 2. Principles Employees will be neither financially advantaged nor disadvantaged as a result of incurring genuine business expenses. Employees will travel to and from their normal place of work in their own time and at their own expense. The association will reimburse costs of any necessary travel made on its behalf over and above normal travel to work. Travel must be by the most cost effective mode of transport, taking into account journey time as well as monetary cost. Any discount obtained in the course of incurring an expense must be included in any subsequent claim submitted. Any breeches of this policy may result in disciplinary action in accordance with the association s procedures. 3. Travel Allowances Claimable Business car insurance Employees using their own cars for business travel must have their vehicle comprehensively insured and for business purposes. A copy of the insurance certificate must be provided to Administration officer. Thereafter copies of annual renewal certificates must be submitted. Elderpark will not accept responsibility for any damage to an employees car or for injury to the occupants whilst the car is being used for business purposes. Travelling by car Where it is cost effective to make a business journey by car, the following mileage allowances may be claimed:- First 10,000 miles 45p Per mile thereafter 25p Passenger per mile 5p * Motorcycles per mile 24p Bicycles per mile 20p
*If you travel with two or more people from the same business, the driver can claim an additional 5p per mile passenger rate for each qualifying passenger. So, if 5 of you travel together, you could claim 65p per mile (45p for the driver plus 4 x 5p per mile for each passenger). To qualify, each of the passengers must be employed by, or be a committee member of the association. These rates are reviewed in line with HMRC 2015/16. All expense claims must detail the number of miles travelled, the destination and the purpose of the journey. If the employee travels directly to and/or from home then the amount of miles between their home and normal place of work should be deducted from the mileage claimed. Travelling by taxi Taxis should only be used when necessary taking into account journey time as well as monetary cost. Taxis should be authorised by line manager or director and booked by administration department. Travelling by public transport Travel should be by standard class. If travelling a distance e.g. train journey this should be authorised by line manager or director and booked by administration department. Where possible, train tickets should be booked well in advance to take full advantage of any discounts available on fares. If not booked by admin department, tickets or receipts must be submitted with the monthly salaries expenses claim. 4. Subsistence / Overtime Allowance The rates of the allowance are based on an extension to the working day. It is therefore necessary to detail the start and finish times of each business activity when claiming the allowance. The rates will be issued annually. For attending meetings or evening worked, employees can either claim the following allowance: Subsistence Allowance (taxable) Refer To Annual Allowance Schedule for Rate Overtime Allowance (taxable) 3 hours overtime claimable at time and a half
5. Call Outs A subsistence allowance will be paid to employees who are listed on the emergency call out rota. Staff members on the emergency call out rota will also receive a one off responsibility payment per annum. The rates will be issued annually. Callouts (taxable) - refer to annual allowance schedule Up to midnight Midnight to 8am and weekends Mileage costa 6. Conference / Overnight Allowance Where an employee is on official duty which requires an overnight stay, the following expenses will be paid by the association: Overnight allowance (taxable) - refer to annual allowance schedule Per night away on business Mileage or public transport costs Lunch/evening meal allowance (if not provided) 7. Lunch Allowance Where an employee is on association business or further education where lunch is not provided the following expenses will be paid by the association: Lunch allowance (taxable) - refer to annual allowance schedule 8. Eye Test / Reimbursement for Spectacles For those staff whose duties involve the regular use of a VDU, the association will pay for an eye test every 2 years. Only if there is a change in the prescription, then association will make a contribution towards the cost of prescribed spectacles. This amount will be shown in the current agreement on salaries. 9. First Aid Allowance The association will normally have at least 2 employees trained to fulfill a first aid role. The name of the first aiders will be posted throughout the association showing the location of all the first aid boxes. First aiders will be required by the association to hold a current approved certificate in first aid and will be paid the appropriate First Aid allowance. This amount will be shown in the current agreement on salaries. The relevant certificates are those approved by the Health & Safety Executive for the purposes of the Health & Safety (First Aid) Regulations 1981. (e.g.: St Andrews Ambulance Association). A refresher course will have to be taken every 3 years. This amount will be shown in the current agreement on salaries. First Aid allowance (taxable) refer to annual allowance schedule
10. Other Expenses Occasionally, other reasonable expenses incurred by employees that are not covered in this policy may be refunded by the association. Each case will be considered on its own merits without setting any precedent for the future. 11. Review This Policy will be reviewed every 3 years, the next review being due in October 2018. An interim review may take place in the event of changes to good practice, or regulatory requirements. Payment rates are subject to annual review which will be issued by Finance department.