053-11 Wyo. Code R. §§ 11-4 - Employer Reimbursements or Allowances for Employee Business Expenses

(a) Employer reimbursements or allowances of employee business expenses are not considered wages 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 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 wages.

Notes

053-11 Wyo. Code R. §§ 11-4

Amended, Eff. 11/28/2023.