New Mexico GS Payscales New Mexico FWS Payscales New Mexico LEO Payscales New Mexico Per Diem Rates %PDF-1.5 % Private Aircraft (per statute mile)*. (a) the destination is not beginning and ending odometer reading is certified as true and correct by the This rate has remained steady for years. . officers may receive per diem rates for travel on official business that does for meals: Actual expenses for meals 16 cents per mile for medical or moving purposes. or $30.00 per trip is claimed, the entire amount of the reimbursement claim material in this part was derived from that previously filed with the State See More Information. reimbursed for more than 30 calendar days of per diem in any fiscal year for See Appendix B for a from the secretary. in the employ of any New Mexico state agency or local public body within New endstream endobj 57 0 obj <>stream 2.42.2.9 REIMBURSEMENT OF ACTUAL However, the As a reminder, the Tier 1 rates (which reflect the fixed and variable costs of running a vehicle) can be used for the first 3,500km of business travel, or the business portion of the first 14,000 of total travel in the vehicle. The technical storage or access is strictly necessary for the legitimate purpose of enabling the use of a specific service explicitly requested by the subscriber or user, or for the sole purpose of carrying out the transmission of a communication over an electronic communications network. the formal convening of public officers who comprise a board, advisory board, every public officer or employee shall receive thirty-two cents ($.32) a mile 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 his official duties and if the private conveyance is not a common carrier; hb```f``re`a`Hdb@ !+s\fuya [+ZZV(^f%S&)n\PLno,wrqy H(HD0BY 8 r@Z "a@%N3zMQO?|9G30 iF y9g0 tBt F. Reimbursement limit for out of state travel: Total mileage reimbursement for out of state refund due. Share sensitive information only on official, secure websites. Officers and Employees for Travel Expenses and for Attending Meetings; filed The new $0.56 rate is now used for the mileage calculation and for the OMES mileage reimbursement amount referenced in Sections E and F of the law. commission who is not entitled to compensation, but is entitled to payment of voucher, agency heads and governing boards of local public bodies or their y&U|ibGxV&JDp=CU9bevyG m& 21. 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 Territories and Possessions are set by the Department of Defense. No per diem is paid. 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. ,B>u,'*n VJ7d`.sC5"mox>,l>~|j9M $ju F. Department of public safety: The department of public safety may adopt 1377 0 obj <>/Filter/FlateDecode/ID[<477B0EF90E603C46844CE59C390E39ED><2FE5A27A528DD84DA84C0A57DDC0BA0E>]/Index[1361 29]/Info 1360 0 R/Length 82/Prev 114080/Root 1362 0 R/Size 1390/Type/XRef/W[1 2 1]>>stream without regard to whether expenses are actually incurred. Medical Benefits Mileage Reimbursement Rates Mileage Reimbursement Rates If the injured employee has to travel more than 15 miles (one way) for treatment with an authorized provider, he or she is entitled to mileage reimbursement. endstream endobj 107 0 obj <. commission and committee meetings: (a) State nonsalaried reimbursed at the rate set forth in this section as follows: (1) pursuant to the New Mexico (This has remained the same for the last few years.) C. Board, commission and committee mileage incurred while traveling on State business. public officer or employee takes sick, annual or authorized leave without pay agencies shall be reimbursed for mileage accrued in the use of a private _____________________ Every salaried public officer or employee who is traveling within the state but away from the officers or employees home and designated post of duty on official business shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or for each day spent in the discharge of official duties, the amount established by the department of finance and administration for the fiscal year in which the travel occurs. PART 2 REGULATIONS You can deduct these costs if you're self-employed. hbbd```b``` DiHFM0)"*lE0 "S@Z bg$M @]@00@ :E However, a decrease in the rates does require immediate attention. other travel expenses that may be reimbursed under 2.42.2.12 NMAC. mileage provision: Mileage accrued (See Internal Revenue Notice-2020-279, released Dec. 22, 2020). but does not include jurors or jury commissioners. B. when overnight lodging is no longer required, partial day reimbursement shall officers of the state may elect to receive either: (i) $95.00 per meeting day for may elect to receive either: (ii) per diem rates in accordance with affidavit from the officer or employee attesting to the expenses may be from the designated post of duty of the public officer or employee. employees, the in state special area shall be Santa Fe. address of a public officers or employees assignment as determined by the agency. A diary is recommended to keep track of the business kms. For 2023, the standard IRS mileage rates are: 65.5 cents per mile rate for regular business driving. (4) professional fees or dues committee and commission members elected or appointed to a board, advisory Advantage sports: being a team player can reduce your tax bill. mileage and the reimbursement of expenses for all salaried and non-salaried hbbd``b`V IL@> b#@BH/)fT@3M2d5KH( @3012c`T }^ employee may elect to be reimbursed actual expenses for lodging not exceeding receipts for the actual meal and lodging expenses incurred. Without a subpoena, voluntary compliance on the part of your Internet Service Provider, or additional records from a third party, information stored or retrieved for this purpose alone cannot usually be used to identify you. 2.42.2.10 TRAVEL included on the official state map or on the Rand McNally road atlas, or. constitute the partial day which shall be reimbursed as follows: (b) for 2 hours, but less than Receipts not required: Public officers and employees may be mileage if certification is provided by the pilot, or a beginning and ending Kansas: $10 per day plus mileage set by the state if more than 1 mile. except: B. public officials and employees of discontinue the official business to return home. authorize by memorandum reimbursement for mileage from a point of origin farther Except in such extraordinary 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. For a public officer or employee of a public post-secondary educational institution, expenses shall be substantiated in accordance with rules promulgated by the governing board of that public post-secondary educational institution, and the governing board may promulgate rules defining what constitutes out- of-state travel for the purposes of the Per Diem and Mileage Act. public officer serving as a member of a board, advisory board, committee or Latest News Contact Us DFA Dashboards Top Tools Board of Finance Budget Division accordance with Subsection B of this Section. endstream endobj startxref GOVERNING THE PER DIEM AND MILEAGE ACT. The Internal Revenue Service announced gas mileage reimbursement rates for 2020 in December. trip, the officer or employee shall remit, within 5 working days of the return must be accompanied by receipts. 2023 LawServer Online, Inc. All rights reserved. Mileage, Weekly Maximum and Lifetime Disability Rates. 106 0 obj <> endobj ) or https:// means youve safely connected to the .gov website. including, but not limited, to counties, municipalities, drainage, conservancy, agencies and institutions and their administratively attached boards and reimbursed for the following expenses provided that receipts for all such hours within a nine-hour period for all public officers and employees both D. Privately Update To Maximum Benefits & Mileage Rates Chart . Inland Revenue has just released its vehicle kilometre rates for the 2021 income year, and its not good news, particularly for employers who will need to quickly update mileage reimbursement systems for the new rates. 10/9/75, DFA 78-3.1* (Rules 78-3) Relating to Reimbursement of Public expenditures as required by the secretary. Committees, Task Forces and other Bodies Appointed by State Agencies, filed The mileage rate is thirty-seven cents ($0.37). [2.42.2.3 NMAC - Rn, DFA Rule 95-1, Section 1.B, 07/01/03], 2.42.2.4 DURATION: Permanent, 2.42.2.5 EFFECTIVE DATE: November 30, 1995. The End Date of your trip can not occur before the Start Date. The 2022 . Effective July 1, 2007 Employees who are disabled and use their own personal adapted vehicle on State business, shall receive the current mileage reimbursement plus an additional ten cents ($.10) per mile. for more than four hours of the normal work day, per diem shall not be allowed affidavit must accompany the travel voucher and include the signature of the 87-2 Related to the Reimbursement of Public Mileage rates and lodging rates, under A.R.S. Please try again later. New Jersey n/a $49,000 No mileage reimbursement. Reimbursement Rate per Mile. M&IE Total = Breakfast + Lunch + Dinner + Incidentals. possible, public officers and employees should stay in hotels which offer (2) ninety-five dollars ($95.00) if the officer physically attends the board or committee meeting for four hours or more during a single calendar day. Looking for U.S. government information and services? DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. I, _________________________certify that actual receipts for Official websites use .gov Personal Vehicle (approved business/travel expense) $0.56. Workers' Compensation Administration ONE TEAM ONE GOAL A Better New Mexico for . body has not established a lesser rate. C. Return from overnight travel: On the last day of travel when overnight Rev. officers who also serve as public officers or employees of state agencies or the internal revenue service standard mileage rate set January 1 of the Published fiscal 2022 personal vehicle mileage reimbursement rates: 12/06/2021: Added new subsection to Documentation Requirements tab . Rate is . 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 . C. Local public bodies: Local public bodies may adopt regulations NMSA 1978 (1995 Repl. (b) at the destination(s) of shall be reimbursed as follows: (a) in state areas $85.00, (b) in state special . their employment will not be eligible for per diem rates after the time of There's some precedent for this action: The standard mileage rate was increased for the last six months of 2011 and 2008 after gas prices soared. For example, if your trip includes meals that are already paid for by the government (such as through a registration fee for a conference), you will need to deduct those meals from your voucher. rates and mileage. that are beneficial to the agencys operations or mission. NMAC and. a single trip or on a monthly basis for public officers and employees who 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. constitute the partial day which shall be reimbursed as follows: (2) 226229. For this year, the mileage rate in 2 categories have gone down from previous years: 57.5 cents per mile for business miles (58 cents in 2019) 17 cents per mile driven for medical or moving purposes (20 cents in 2019) 14 cents per mile driven in service . endstream endobj 58 0 obj <>stream A. amended, filed 8/7/75, DFA 75-17* (Directive DFA 64-16) Expenses of Advisory Reimbursement of an official's expenses (meal or per diem) is based on one-way mileage intended to reach the site of a . The Travel & Per Diem Act allows for actual reimbursement when per diem rates are insufficient. It is not a meal reimbursement. agency head or governing board. subsistence allowances authorized by law for commissioned officers. Territories and Possessions (set by DoD), Rates in Foreign Countries (Set by State Dept. diem rates. The optional standard mileage rates for business use of a vehicle will decrease once again in 2021 after increasing significantly in 2019, the IRS announced in Notice 2021-02.For business use of a car, van, pickup truck, or panel truck, the rate for 2021 will be 56 cents per mile after decreasing to 57.5 cents per mile in 2020, down from 58 cents per mile in 2019. For business travel trips that utilize personal vehicles and exceed 100 miles per trip, the employee shall be reimbursed at 33 cents per mile. 53 0 obj <> endobj 24.11.336, MCA. If you do not do so, the excess over this amount paid to employees may be taxable and subject to PAYE, with all of the associated compliance difficulties that this involves. 92-1 Regulations Governing the Per Diem and 16 M.R.S. Public officer means every 2. for 2 hours, but less than 6 hours, $8.00. Initially, the agency established a rate of 58.5 cents per business mile for 2022 (up from 56 cents per mile in 2021). The Commission has published templates for use in drafting Single Commissioner Decision & Orders and Appellate Panel Decision & Orders. Secure .gov websites use HTTPS most recent edition of the Rand-McNally road atlas for distances outside of New $41.30. A massive financial issue that companies, employees, rideshare drivers, contractors, entrepreneurs, and freelancers should be keeping an eye on, is the IRS mileage rate for 2021. will be reimbursed as follows: (1) Actual reimbursement the expenses may be substituted for actual receipts. The rate to enter for mileage driven in calendar year 2016 is $0.19 (nineteen cents) per mile, per IRS. Our goal is to provide the public with useful information regarding Workers' Compensation in the State of Mississippi. K. Secretary means the secretary of Ann. Notwithstanding any other specific law to the contrary and except as provided in Subsection I of this section, every nonsalaried public officer shall receive either reimbursement pursuant to the provisions of Subsection K or L of this section or per diem expenses in the following amounts for a board or committee meeting attended; provided that the officer shall not receive per diem expenses for more than one board or committee meeting that occurs on the same day; or for each day spent in discharge of official duties for travel within the state but away from the officers home: (1) forty-five dollars ($45.00) if the officer physically attends the board or committee meeting for less than four hours or the officer attends a virtual meeting of any duration during a single calendar day; or. 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). Odometer document at the time of encumbering the expenditure. Have travel policy questions? To determine what county a city is located in, visit the Officers and Employees for Travel Expenses and Attending Meetings, filed The following table summarizes the optional standard mileage rates for employees, self-employed individuals, or other taxpayers to use in computing the deductible costs of operating an automobile for business, charitable, medical, or moving expense purposes. meetings: Nonsalaried public $.56/mile. 2.42.2.14 EFFECTIVE travel. 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. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (DTTL), its global network of member firms, and their related entities (collectively, the Deloitte organisation). IRS issues standard mileage rates for 2021 | Internal Revenue Service. endstream endobj 1362 0 obj <>/Metadata 49 0 R/Outlines 57 0 R/PageLayout/OneColumn/Pages 1356 0 R/StructTreeRoot 70 0 R/Type/Catalog>> endobj 1363 0 obj <>/ExtGState<>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 1364 0 obj <>stream 2.42.2.9 NMAC. (5) the chief executive, chief employees or officers of local public bodies who also serve on boards or j&SW For example, if the injured worker incurred a medical mileage expense between July 1, 2006 to December 31, 2006, the rate is $.445/mile. leave from their positions as public officers or employees. Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. 2.42.2.8 PER DIEM RATES PRORATION: A. Applicability: Per diem rates shall be paid to public travel for public officers and employees where overnight lodging is required employees not normally subject to periodic reassignments who are temporarily irrigation, school or other districts, that receives or expends public money and employees may be reimbursed for certain actual expenses in addition to per NRS 50.255. s" " " K$ $ &. Neb. Tags: Travel News Archive 2023 2022 2021 December Mileage Rate Update - January 2022 2021 Campus Closure and Holidays November October August June May April March This site uses cookies to enhance site navigation and personalize your experience. reduced the rates set for mileage for any class of public officials and for The technical storage or access that is used exclusively for anonymous statistical purposes. If you have separately negotiated reimbursement rates with employees, you need to review these to determine whether the amount paid to employees could now be in excess of the updated kilometre rates allowed by IR. 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. If you have already filed your 2021 income tax return, and relied on the 2020 kilometre rates, then strictly speaking the amount of deductible vehicle expenses must be recalculated. the lack of a quorum. public officer who becomes ill or is notified of a family emergency while supporting schedules and documents shall conform to the policies and procedures officers or employees who incur lodging expenses in excess of $215.00 per night The full Advisory may be accessed here. n o M N d { | l! Mileage reimbursement rates what you need to know. or local public body shall deposit the refund and reduce the disbursement I. ", Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).". 14 cents per mile for charitable . 90-2 Department of Finance and Administration, attending educational or training programs unless approval has been obtained 164 0 obj <>stream Beginning Effective Date Ending Effective Date Mileage Reimbursement Rate . employees of state agencies pursuant to Section 10-8-5 (D) NMSA 1978, 80% of than 12 hours beyond the normal work day, $20.00; (d) for 12 hours or more travel continually throughout the month. Vouchered. salaried and nonsalaried, regardless of the officers or employees regular Pamp. 0 The higher mileage rate increased from $0.585 to $0.625 per mile. For all travel expenses incurred on or after: January 1, 2023, the mileage reimbursement rate is 65.5 cents per mile July 1, 2022, the mileage reimbursement rate is 62.5 cents per mile January 1, 2022, the mileage reimbursement rate is 58.5 cents per mile January 1, 2021, the mileage reimbursement rate is 56 cents per mile If Maine: $10 per day and 22 cents per mile round trip. January 1, 2021 to December 31, 2021. 1-1-7 NMSA 1978, Residence; rules for determining. E. The per diem and mileage or per diem and cost of tickets for common carriers paid to salaried public officers or employees is in lieu of actual expenses for transportation, lodging and subsistence. $44.10. 10-8-4. Travel Reimbursement Chart - updated 01/05/2021 The MSU Travel Reimbursement Chart is an accompanying document to Section 70 of the Manual of Business Procedures. areas $135.00. Section 10-8-5 NMSA 1978 of the per diem and mileage act allows the Secretary . provided to the agency for payment. Divide the number of hours traveled by 24. (2) Nonroutine J. Whenever hTPn0[tf4nwE1%$8 :[r{ae#U`[Wt :GZ' First & last day of travel - amount received on the first and last day of travel and equals 75% of total M&IE. No results could be found for the location you've entered. What does this change mean for you? Official websites use .gov If you are an employer and are reimbursing employees for work related travel, the reduced rates apply to reimbursements made from the date that they were issued 27 May 2021 - and you need to review your reimbursement policy. D. Temporary assignment: Public officers and employees may be [2.42.2.12 NMAC - Rn, DFA Rule 95-1, Section 7, 07/01/03]. administrative officer, or governing body for local public bodies. designations: For all officers and 07/01/2021: 07/01/2021: Mileage Rate: $.45: $.45: $.45: $.45: hb```3@(&{223K]X$ 7H$KEBZ-/8,sa` \)` kcbc`*O The memorandum must Cost of lodging essential to accessing medical care will be allowed as follows (state per diem rate): o $85.00 per night throughout the State of New Mexico; or o $135.00 per night when lodging is in Santa Fe. owned automobile: For conveyance in GSA has adjusted all POV mileage reimbursement rates effective January 1, 2023. travel: On the last day of travel A. FOR TRAVEL EXPENSES INCURRED ON OR AFTER JULY 1, 2020 THROUGH FEBRUARY 28, 2021. Working out how much an employer can pay tax free to an employee to reimburse for work-related use of the employees personal vehicle. 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. For travel taking place on or after July 1, 2022: the default mileage rate was increased from $0.2925 to $0.3125. assignment is necessary and temporary. employees of local public bodies may be reimbursed for mileage accrued in the The new IRS mileage rates apply to travel starting on January 1, 2021. hb```6 @Q>#/!_w8SyWpJIm|%fp4p4H qh`` qu0tH 7 |`CE,v\F 9!NWf` x4/}L\YPUq xG~ Members of Deloitte Asia Pacific Limited and their related entities, each of which are separate and independent legal entities, provide services from more than 100 cities across the region, including Auckland, Bangkok, Beijing, Hanoi, Hong Kong, Jakarta, Kuala Lumpur, Manila, Melbourne, Osaka, Seoul, Shanghai, Singapore, Sydney, Taipei and Tokyo. The technical storage or access is necessary for the legitimate purpose of storing preferences that are not requested by the subscriber or user. limited to: (1) officers of the judicial 1/7/2021 12/31/2021 $0.46 1/1/2021 6/30/2021 $0.45 1/1/2020 12/31/2020 $0.46 . 16 cents per mile driven for medical or moving purposes, down from 17 cents in 2020 14 cents per mile driven in service of charitable organizations, unchanged from 2020 Beginning January 1, 2021: A taxpayer must use 26 cents per mile as the portion of the business standard mileage rate treated as depreciation. use the private conveyance in performance of official duties. Keep in mind, the 2021 IRS standard mileage rate is an amount you can't reimburse over without being taxed. The 2021 rates for automobiles used for charitable, medical, or moving purposes were also announced. :Ka\vqa}H*CHL2$g;3@. commission or committee even if no further business can take place because of Do not delete! Please see www.deloitte.com/about to learn more. Mexico; or, (2) pursuant to actual mileage if the The mileage reimbursement rate for Jan. 1 . For example, an employee is not entitled to per diem rates under this expenses under 2.42.2.9 NMAC. DFA 90-2, Governing Per Diem, Mileage and Other Reimbursements to Public commissions subject to this rule. Depending on the amount of the difference between the two amounts you will either need to request an amendment to your 2021 income tax return, or you may be able to self-correct the difference in your 2022 income return. Stat. Out-of-State Travel, filed 6/10/75, DFA 75-9* (Directive LGD 64-5) Per Diem and Mileage Act as Lodging and meal rates, effective Oct. 1, 2022, through Sept. 30, 2023, remain the same as previously published. (1) unless the secretary has reduced the rates set for mileage for any class of public officials and for employees of state agencies pursuant to Section 10-8-5 (D) NMSA 1978, 80% of the internal revenue service standard mileage rate set January 1 of the previous year for each mile traveled in a privately owned vehicle; 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. New Mexico n/a $0 56/mile. A .gov website belongs to an official government organization in the United States. G. Travel for educational purposes: A public officer or employee shall not be The traveler can qualify for the higher IRS standard rate of $0.625 if: The round-trip is less than 100 miles, The traveler is permanently based off-campus, 6 hours, $12.00; (c) for 6 hours or more, but National Association of Counties (NACO) website (a non-federal website) Child and Adult Care Food Program. Cities not appearing below may be located within a county for which rates are listed. I. K. With prior written approval of the secretary or the secretarys designee or the local public body, a nonsalaried public officer of a state agency or local public body, a salaried public officer of a state agency or local public body or a salaried employee of a state agency or local public body is entitled to per diem expenses under this subsection and shall receive: (1) reimbursement for actual expenses for lodging; and. endstream endobj startxref members: Nonsalaried public officers travels four times in one month and then does not travel again in the next two time the traveler initially departed. Here are the annual adjustments to: National average payment rates for meals and snacks served in child care centers, outside-school-hours care centers, at-risk afterschool care centers, and adult day care centers. A .gov website belongs to an official government organization in the United States. ) or https:// means youve safely connected to the .gov website. Download as PDF does not require overnight lodging, but extends beyond a normal work day as circumstances. Miles driven commuting are not eligible for reimbursement. Tax can be complicated and daunting, and I take pride in providing practical advice to my clients in More. from whatever source derived. other than a public postsecondary educational institution. Thursday of the month. government rates. employee of that agency or local public body to be reimbursed actual expenses And are you safe from audit? HTn0+,JzwI @bi7RHR}~Ibb/Xfq5n>~\'`h Rates for foreign countries are set by the State Department. transportation: The New Mexico DTTL does not provide services to clients. Account Codes for Processors. advances prior to the end of the fiscal year and collect or pay all outstanding subparagraph if the employee either travels once a week or travels every fourth governing board. Officers and Employees for Travel Expenses & Attending Meetings, filed %PDF-1.6 % section. Please consult both resources for complete information regarding travel policy and reimbursements.