(1) Payments made by an employer to reimburse an employee for ordinary and necessary business expenses incurred during the course and scope of employment are not wages if the reimbursement amount:

(a) is entered separately in the employer's records;

(b) is not deducted from or based on a percentage of the employee's wage; and

(c) does not replace the customary wage for the occupation.

(2) Reimbursement must be based on:

(a) actual expenses for lodging, goods, or services incurred by the employee and supported by receipts;

(b) a flat rate for meals not exceeding the per diem allowed by the United States Internal Revenue Service for the year, unless, through documentation, the employer can substantiate a higher rate; or

(c) when an employee-furnished vehicle is used, a mileage rate no greater than that allowed by the United States Internal Revenue Service for that year.


History: 39-51-301, 39-51-302, MCA; IMP, 39-51-201, 39-51-1103, MCA; NEW, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 1992 MAR p. 2753, Eff. 12/25/92; AMD, 1995 MAR p. 1950, Eff. 1/1/96; TRANS, from 24.11.814 and AMD, 2004 MAR p. 2808, Eff. 11/19/04; AMD, 2007 MAR p. 1669, Eff. 10/26/07; AMD, 2011 MAR p. 573, Eff. 4/15/11; AMD, 2016 MAR p. 2058, Eff. 11/11/16.