Mileage Reimbursement Policy

When employees need to use a vehicle to conduct university business, they have three transportation options:

Supervisors are responsible for determining and communicating the preferred mode of transportation for each trip to their direct reports. The preferred mode of transportation should be the one that is most cost-effective and least expensive and adheres to the NSHE requirements in Section 11 of Chapter 5.  

Vehicle Use & Safety Program

UNLV Risk Management maintains qualification/authorization/documentation requirements for vehicle use as well as a Defensive Driving training program requirement for all campus personnel. Please refer to the Vehicle Use & Safety Program page for additional information.

Mileage Reimbursement for Personal Vehicle Use

All employees (including volunteers, graduate assistants, and student workers) are eligible for mileage reimbursement. Employees are reimbursed at the current standard mileage reimbursement rate determined by the IRS. These rates change every January.

The IRS considers mileage or other transportation expenses that are incurred for travel between an employee’s home and the workplace to be personal commuting expenses, regardless of when the trip occurs (scheduled work hours or other times). Since the IRS does not consider those miles to be a valid business expense, mileage reimbursement is calculated starting at the UNLV business location. 

The driver must be the registered owner of the personal vehicle used.

Definitions

Employer convenience

Employees are eligible for full mileage reimbursement when a supervisor determines that an employee’s personal vehicle is the preferred means of transportation. This is considered employer convenience.

Unless specifically authorized in writing by the employee’s supervisor for the employer’s convenience, an employee who makes a single trip greater than 200 miles shall use a State Motor Pool vehicle or a rental car instead of a personal vehicle for such travel if either option is less expensive than use of a personal vehicle. If a personal vehicle is used for the employee’s convenience, the employee will be reimbursed at the convenience rate as established by the State of Nevada.

Employee convenience

Employees are eligible for 50 percent reimbursement when a supervisor determines that a rental car or state motor pool vehicle is the preferred means of transportation, but an employee chooses to drive their personal vehicle instead. This is considered employee convenience.

Examples of Employee Convenience

  • An employee is combining university business with personal leave time and decides to drive their personal vehicle because they wish to have their vehicle once leave time starts.
  • An employee does not fly due to personal reasons, such as fear of flying. Supervisors can make exceptions for medical conditions when supported by proper documentation.
  • An employee uses someone else’s personal vehicle for conducting university business. Employees must indicate on their mileage log if they are the registered owner of the vehicle used.

Insurance Coverage

When driving a personal vehicle while conducting official business, an employee's personal insurance is primary. In the event of an accident, the UNLV department may be liable for excess costs not covered by the employee's insurance.

Fuel Reimbursement

Employees are not entitled to fuel reimbursement for personal vehicle use.

Airport Travel

Mileage to and from the airport is calculated from UNLV unless the flight is before or after normal work hours or on the weekend. In these instances, mileage may be calculated from the employee’s residence. If an employee is dropped off at the airport, mileage may be claimed for drop-off (departure) and pick-up (arrival).

Contact the Accounts Payable department at 702-895-1157 with any questions or concerns regarding the mileage reimbursement policy.

Reference

  • NSHE Procedures and Guidelines Ch. 5 Section 11 Travel
  • Nevada State Administrative Manual - Section 0218
  • IRS Publication 15-B