A. USAGE GUIDELINES FOR PERSONAL VEHICLES
1. When campus-owned or leased vehicles are not available, employees may use their personal car for business purposes if it is less expensive than renting a car, taking a taxi or bus, using alternate transportation, or to save time.
2. Personal vehicles used for USNH business must be adequately insured for public liability insurance protection. Travelers are responsible for insuring their own vehicles. Travelers will not be reimbursed by USNH for collision losses that occur during business use of a personal vehicle. In the event of an accident, the owner's personal insurance provides coverage, and the owner is personally responsible for any deductible payable. USNH does not provide any coverage for comprehensive or collision for personal vehicles used for business.
3. Carpooling is encouraged.
4. Employees should take advantage of campus shuttles where available when traveling around USNH campuses.
5. A traveler who elects to drive to a location rather than flying, will be reimbursed the lesser of: (a) the amount using the rules for reimbursement in Section B below, or (b) the sum of the lowest available airfare plus the cost of transportation to and from the airport. Additional costs of lodging and meals during the period of travel in excess of reasonable equivalent air transport will not be reimbursed.
B. REIMBURSEMENT FOR BUSINESS MILES (INCLUDING UNDER FLEXIBLE WORK ARRANGEMENTS)
1. Travelers will be reimbursed for business use of personal vehicles at the IRS Standard mileage rate in effect at the time of travel. Under IRS Reg. § 1.262-1(b)(5), costs of commuting to the place of business or employment are personal expenses. Adequate records must be maintained to document all mileage claimed for reimbursement.
The current rate is available at Procedure 07-002 Website for Travel References. The standard mileage allowance is in lieu of all actual operating expenses such as fuel, oil, towing charges, repairs, tires, insurance, accident deductibles, etc.
2. For employees whose primary place of business is a USNH location or who are working in a Hybrid position but have an assigned USNH work location, USNH reimburses for actual mileage incurred, using the most direct route, excluding personal commuting miles (see below). See policy USY.V.C.21, Flexible Work Arrangements.
3. Employees working in a Work From Anywhere (WFA) or a Fully Remote work arrangement will be reimbursed for actual mileage between the employee’s remote work location (such as a home office) and any USNH location or business location when it is necessary for them to be physically present at that location for business purposes.
4. In general and in accordance with state and federal tax regulations, business mileage incurred and reimbursed, excludes personal commuting miles to the USNH work location or other business destination that is less miles than regular commuting miles to the assigned USNH work location. This includes commuting to the assigned work location on both planned and unplanned in-office scheduled workdays. The assigned work location of an employee in a flexible work arrangement shall be the physical location designated on their Flexible Work Arrangement Form.
Business-related mileage which occurs on a day when the traveler would not have otherwise been scheduled to work (e.g., weekends, legal holidays) is fully reimbursable. No reduction is made for regular personal commuting miles.
The employee is responsible for any state or federal tax implications associated with their work arrangement and designation.
5. Tolls, ferries, and parking expenses incurred while on business travel are reimbursable in addition to the mileage allowance. Personal use, parking tickets, traffic fines and penalties, towing charges, accidents and theft losses are examples of expenses not reimbursable.
C. CALCULATING BUSINESS MILEAGE
To calculate eligible miles:
- Determine the total number of business-related miles traveled during the day, beginning and ending at your residence or remote work location.
- Subtract from that total your personal commuting miles when making a round trip between your residence and your assigned work location. In most cases, employees in a Fully Remote or WFA flexible work arrangement will not need to deduct personal commuting miles.
- The difference is your allowable reimbursed miles. Documentation for reimbursed mileage amounts must include the above calculation, destination, and business purpose.
D. ROLES AND RESPONSIBILITIES
- Employee: The employee is responsible for providing the business purpose, dates, and eligible mileage of each trip and submitting claims not more than 60 days after the expenses were incurred.
- Supervisor: Supervisors are responsible for verifying that the travel was necessary for business purposes when approving the reimbursement request. Supervisors must ensure that employees have an accurate and current Flexible Work Arrangement Form on file, if applicable.
EXAMPLES OF REIMBURSEMENT FOR BUSINESS MILES (INCLUDING FLEXIBLE WORK ARRANGMENTS)
Example 1: An employee in a Hybrid work arrangement normally drives 10 miles from their home to their assigned work location at the USNH office in Concord. As a result of USNH’s Flexible Work Arrangement, the employee now primarily works from home. The employee is required to travel to PSU for a meeting and the length of travel is 50 miles each way from their home. When they submit a mileage reimbursement request, only 80 miles can be claimed for reimbursement (100 miles less the 20 mile normal round trip commute).
Example 2: An employee in a Fully Remote Work Arrangement is required to drive to a USNH location for a meeting. The employee is eligible for mileage reimbursement from their home work location and the daily parking fee.
Example 3: An employee normally works in the Concord office on Tuesdays and Thursdays and the other days at their home. The employee’s supervisor requests that in addition, they come to Concord for an in-person meeting on a Friday. The employee is not reimbursed for mileage for the “extra” trip on Friday.
Example 4: An employee whose assigned work location is KSC and travels from the KSC campus to a meeting at the System Office in Concord and returns to the KSC campus. The eligible reimbursement will be roundtrip mileage to and from the Keene campus.
Example 5: An employee in a Hybrid work arrangement lives in Northwood and works primarily from home. They have an assigned work location of USNH in Concord (normal commute of 20 miles). They travel to UNH Durham for a meeting from their home (15 miles). There is no mileage reimbursement for the trip because it is less than their normal commute.
Example 6: An employee in a Hybrid or Regular work arrangement travels to their assigned work location at PSU for a morning meeting (20 miles). The employee then drives from PSU to Concord (50 miles) for an afternoon meeting and then back to their home. (70 miles). The employee is reimbursed for 100 miles (total miles of 140 minus regular commute of 40 miles).
Example 7: An employee is in a Fully Remote Work Arrangement and works from their home in North Conway. The employee drives to UNH Durham to pick up a computer and attend training. The employee is eligible for reimbursement of round-trip miles between Durham and North Conway and would be eligible for reimbursement of a daily parking fee. Campus parking permit fees are not a reimbursable travel expense.
Example 8: An employee needs to drive to various work sites for work on a research project. They normally commute from their home to UNH Durham (20 miles round trip). One of the research project sites is close to the employee’s home and they drive from home to the research site (10 miles round trip) in lieu of their normal commute to UNH Durham. The employee is not eligible for the reimbursement of the 10 miles as it is less than their normal commute.
Example 9: An employee needs to drive to various work sites for work on a research project. They normally commute from their home to UNH Durham (20 miles round trip). The employee drives into UNH Durham campus in the morning (10 miles) and in the afternoon they drive to various research sites (50 total miles) and drive home from the final research site. The employee is eligible for mileage reimbursement for 30 miles (50 miles less the 20 normal commuting miles).
Example 10: An employee in a Hybrid or Regular work arrangement is assigned a work location of UNH Durham. They are required to go to the UNH Durham campus for an on-site meeting on a day when the employee is regularly scheduled to work. The employee is not eligible for reimbursement of mileage, and they are not eligible for reimbursement of daily parking fee or campus parking permit.
The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.