[{"id":"88453d2c-1b44-4d6a-96b6-f29ae3d5f9f8","order":1,"text":"EMPLOYEE EXPENSE REIMBURSEMENT POLICY","fontSize":"22","textAlign":"center","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true},{"id":"f1984087-2b4f-4692-8efa-63f25c3d6b7d","order":2,"text":"[Company name]","fontSize":"16","textAlign":"center","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"529ac9c9-05cb-491e-892b-b8c8e90c3106","order":3,"text":"Effective Date: [Effective date]","fontSize":"14","textAlign":"center","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"12d64916-8148-4888-878b-7d4a2e7f1d4c","order":4,"text":"1. Purpose","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S01"},{"id":"fb435804-0b8b-4377-8e43-fa9e60e1d93e","order":5,"text":"This Employee Expense Reimbursement Policy (the "Policy") establishes the rules, standards, and procedures under which [Company name] (the "Company") will reimburse employees for reasonable and necessary business expenses incurred in the performance of their duties. The Policy is intended to ensure that expenditures of Company funds are appropriate, properly documented, consistently applied, and compliant with applicable law and the Company's internal financial controls.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"87c4d3de-208d-40a6-a215-f88fb24179db","order":6,"text":"2. Scope and Eligibility","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S02"},{"id":"4f1a96ea-f8c1-440f-b43b-c476c1524d85","order":7,"text":"This Policy applies to all employees of the Company, including full-time, part-time, and temporary employees who incur business expenses on behalf of the Company. Independent contractors and vendors are governed by the terms of their respective agreements and not by this Policy unless expressly stated otherwise in writing.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"af8ee1af-01af-4853-8b6e-4e27ae38a3f0","order":8,"text":"Only expenses that are (a) ordinary and necessary, (b) directly related to the conduct of Company business, (c) reasonable in amount, and (d) substantiated in accordance with the Records and Documentation section of this Policy are eligible for reimbursement. The Company reserves the right to deny reimbursement for any expense that does not satisfy these requirements.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"11fd8c8a-d067-48fe-8d16-34e51184c2f0","order":9,"text":"3. General Principles","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S03"},{"id":"635d00dc-7b23-4a0a-8bbb-0be62b48bfc5","order":10,"text":"Employees are expected to exercise prudent judgment and to incur only those expenses necessary to accomplish legitimate business objectives, selecting the most cost-effective option consistent with the reasonable conduct of business.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"efd50ed7-3643-491b-a4ff-1432cc82d8e0","order":11,"text":"Reimbursements made under this Policy are intended to qualify as an "accountable plan" within the meaning of Internal Revenue Code § 62(c) and the Treasury Regulations thereunder. Amounts reimbursed in accordance with this Policy are therefore not treated as taxable wages, provided that the business-connection, substantiation, and return-of-excess requirements are satisfied.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"67145c24-c2f8-478a-a8bf-f021a39f71da","order":12,"text":"This Policy is administered by [Department or role administering the Policy]. Questions regarding the Policy may be directed to [Contact email].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8b9ab365-491d-4c4e-854f-6c961b279176","order":13,"text":"4. Business Travel","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S04"},{"id":"4b727975-bbc3-41f1-b188-fec3bc03e4ba","order":14,"text":"Transportation.","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"730dd37a-2732-4987-81e4-43260c3dad69","order":15,"text":"Air travel shall be booked in coach or economy class for all flights, except where a documented medical necessity or an unusually long-haul itinerary reasonably warrants an upgrade approved in advance in writing. Whenever practicable, employees should arrange travel through [Travel booking method] in order to obtain negotiated rates.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"da8c9060-0bc5-4e71-890b-c9b4f1d0d5e7","order":16,"text":"Use of a personal vehicle for business purposes is reimbursed at the rate of [Mileage reimbursement rate] per mile, in accordance with the standard mileage rate published by the Internal Revenue Service or such other rate as the Company may establish. Mileage claims must state the date, origin, destination, business purpose, and total miles driven. Reasonable tolls and parking fees are reimbursable upon presentation of receipts.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"2066104c-b341-414a-a809-bbe19da72b9b","order":17,"text":"Lodging.","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"9d45b89c-926b-4542-8444-19887e90f32a","order":18,"text":"Reasonable hotel accommodations are reimbursable up to [Nightly lodging cap] per night, excluding applicable taxes, unless a higher rate is approved in advance in writing because of conference-venue requirements or limited availability. Employees are expected to select standard business-class accommodations and to cancel reservations within the cancellation window to avoid no-show charges.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d9ecd1b5-8918-4d0a-8868-87d4ccf3e0ab","order":19,"text":"Incidentals.","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"4","cflou":false,"active":true},{"id":"269b2ec5-bc8e-45a4-9f37-d717e8388c35","order":20,"text":"Reasonable incidental travel expenses, including baggage fees, in-transit connectivity, currency conversion fees, and customary gratuities, are reimbursable when supported by receipts and a stated business purpose.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cf76270e-8e29-49d9-acfd-2ae97a5d3654","order":21,"text":"5. Meals and Business Entertainment","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S05"},{"id":"718a738a-e82c-4cc7-bdf8-b5ed933a3998","order":22,"text":"The Company reimburses business meals incurred during travel or in the conduct of business on a per diem basis. The applicable per diem allowance is [Per diem amount] per day, prorated for partial travel days in accordance with Company practice. Per diem amounts do not require itemized receipts but do require documentation of the travel dates and business purpose.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"8ac611fd-6f5c-426b-820a-d07e0bda7640","value":"actuals","type":"remove","operator":"="}]},{"id":"55e71ccb-9356-4c71-af19-70c15e694145","order":23,"text":"The Company reimburses business meals incurred during travel or in the conduct of business on an actual-cost basis, subject to a daily limit of [Daily meal cap] per employee. Itemized receipts are required for all meal expenses, and gratuities in excess of twenty percent (20%) are not reimbursable.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"8ac611fd-6f5c-426b-820a-d07e0bda7640","value":"perdiem","type":"remove","operator":"="}]},{"id":"eb9775cf-13ec-455b-afd0-4abb4ee3769a","order":24,"text":"Business meals with clients, prospective clients, or other third parties are reimbursable where a clear business purpose exists. The expense report must identify each attendee, the attendee's affiliation, and the business matter discussed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9b586128-99a8-4b88-ad27-da89535d59e4","order":25,"text":"Alcoholic beverages consumed in connection with a bona fide business meal are reimbursable in moderation, provided they are itemized separately and accompanied by a documented business purpose.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"27364d9c-d7b5-4dcb-a313-6d15bbda879c","value":"no","type":"remove","operator":"="}]},{"id":"9bbc1f21-3f00-4c29-9035-c2a6414441b2","order":26,"text":"Alcoholic beverages are not reimbursable under this Policy under any circumstances and must be excluded from all expense reports.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"27364d9c-d7b5-4dcb-a313-6d15bbda879c","value":"yes","type":"remove","operator":"="}]},{"id":"58760d56-9c76-463a-b020-07cfd5f17ebd","order":27,"text":"6. Business Purchases and Supplies","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S06"},{"id":"586d9126-4a2a-448c-8c9a-cdf960b2b9b7","order":28,"text":"Employees may incur reasonable expenses for supplies, software subscriptions, professional memberships, training, and other goods or services required to perform their duties. Any single purchase, or any series of related purchases, equal to or exceeding [Pre-approval threshold] requires written pre-approval from [Approving authority] before the expense is incurred.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ceccf292-4115-4d3d-a113-a93dd7c5a361","order":29,"text":"Capital equipment, fixed assets, and any item acquired with Company funds remain the property of the Company and must be returned upon termination of employment or upon request. Employees may not use Company funds to purchase goods or services for personal use; any such purchase is the sole responsibility of the employee.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"bccaa2fd-1a16-4247-82d5-be0ca4148fcd","order":30,"text":"Where a corporate purchasing or travel card has been issued to an employee, that card must be used for all eligible business purchases. Corporate card transactions must be reconciled and substantiated on the same basis, and within the same deadlines, as out-of-pocket expenses. Personal use of a corporate card is prohibited.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"341a5203-78a8-46fb-b20b-8ed5e4a78fee","value":"no","type":"remove","operator":"="}]},{"id":"026f0266-1116-425f-83a0-1533a36480bf","order":31,"text":"7. Remote Work Expenses","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","displayConditions":[{"field":"5c6e09d8-922b-4fc7-8190-18bef1b4f559","value":"No","type":"remove","operator":"="}],"sectionNum":"S07"},{"id":"60ca216a-ba0c-4d22-80ef-277a7b85e20f","order":32,"text":"Employees who work remotely on a regular basis are eligible for reimbursement of certain home-office and connectivity expenses reasonably necessary to perform their duties, as set out in this section. Eligibility, and any change in eligibility, is determined by the Company in its discretion based on the employee's remote-work arrangement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"5c6e09d8-922b-4fc7-8190-18bef1b4f559","value":"No","type":"remove","operator":"="}]},{"id":"f551c4e6-da78-447d-a8f7-820d815eb016","order":33,"text":"Recurring remote-work costs are supported by a monthly stipend of [Monthly remote-work stipend], intended to defray internet, telephone, and routine home-office consumables. The stipend is administered through payroll and, where required by law or by the accountable-plan rules, is supported by documentation of the underlying expense.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"5c6e09d8-922b-4fc7-8190-18bef1b4f559","value":"No","type":"remove","operator":"="}]},{"id":"44004e71-0323-499f-a891-a1321ab15793","order":34,"text":"Eligible one-time home-office equipment (such as a desk chair, monitor, keyboard, or docking station) is reimbursable up to a one-time allowance of [One-time equipment allowance], subject to pre-approval. Equipment purchased with Company funds remains Company property and must be returned upon termination of employment or upon request.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"5c6e09d8-922b-4fc7-8190-18bef1b4f559","value":"No","type":"remove","operator":"="}]},{"id":"d0083178-1a8e-40e0-a16a-efa727026e19","order":35,"text":"For the avoidance of doubt, the following categories of remote-work expense are eligible for reimbursement, subject to the limits stated above and to applicable law: [Eligible remote-work expense categories].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"5c6e09d8-922b-4fc7-8190-18bef1b4f559","value":"No","type":"remove","operator":"="}]},{"id":"78090434-d429-4314-b194-61aeef10958c","order":36,"text":"Where an employee's primary or required place of work is the employee's residence, the Company will reimburse necessary business expenses to the extent required by the law of the employee's state of residence, even where this Policy would otherwise impose a lower limit.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"5c6e09d8-922b-4fc7-8190-18bef1b4f559","value":"No","type":"remove","operator":"="}]},{"id":"c5d41fda-f558-468d-a1d6-9ed10aeda35e","order":37,"text":"8. Non-Reimbursable Expenses","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S08"},{"id":"4384899d-c928-445d-9b16-abf5578009a7","order":38,"text":"The following expenses are not reimbursable, whether or not incurred during business travel: (a) personal entertainment, in-room movies, spa, or fitness charges; (b) traffic, parking, or other fines and penalties; (c) personal grooming and laundry, except on trips exceeding five (5) consecutive nights; (d) loss or theft of personal property; (e) expenses of a spouse, family member, or other companion; (f) commuting between an employee's residence and regular place of work; (g) flight upgrades not approved in advance; and (h) any expense prohibited by law or by Company policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"2f43cf0d-cbb3-4302-9ada-83325f6128bd","order":39,"text":"Expenses not expressly addressed in this Policy are presumed non-reimbursable unless approved in writing in advance. The Company may, in its discretion, decline to reimburse any expense it determines to be excessive, undocumented, or inconsistent with the purposes of this Policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"56394d7f-34cf-4eae-90cf-299c7adf6083","order":40,"text":"9. Submission and Reimbursement Procedure","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S09"},{"id":"cbd2e5ec-8f7f-45cc-9f3d-a5684d5bc4d8","order":41,"text":"Employees must submit expense reports, together with all required documentation, within [Submission deadline (days)] days after the expense is incurred or the trip concludes, whichever is later. Expenses submitted after this period may be denied, except where a longer period is required by applicable law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6c97c0b8-07d0-42a3-ba18-df86d6362284","order":42,"text":"Approved reimbursements will ordinarily be paid within [Reimbursement turnaround (days)] days after the expense report is approved, by the Company's standard payment method. Any advance of Company funds that exceeds substantiated expenses must be returned to the Company within a reasonable period, consistent with the accountable-plan rules.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8810c5e1-2ea1-4076-a777-8bbc11650f3b","order":43,"text":"10. Approval Authority","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S10"},{"id":"642a87a5-b7c2-4b85-856d-4fffbe88c503","order":44,"text":"Each expense report must be reviewed and approved by [Approving authority] or such other person designated by the Company. An employee may not approve the employee's own expense report, nor approve the expense report of a person to whom the employee reports. The Company may impose additional approval requirements for expenses at or above the pre-approval threshold set out in this Policy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"41c317d4-d747-4e34-918e-409f39cdfb1c","order":45,"text":"11. Records and Documentation","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S11"},{"id":"f4fbd6f4-895a-4f7a-984c-0a1df26d84d1","order":46,"text":"Each reimbursement request must be supported by an itemized receipt or other adequate documentary evidence establishing the amount, date, place, and business purpose of the expense, and the business relationship of any persons entertained. The Company and its employees shall retain expense records for the period required by applicable tax and recordkeeping laws.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d349bef8-e2ab-4ed9-85f8-e745989d10c5","order":47,"text":"By submitting an expense report, the employee certifies that the expenses claimed are accurate, were actually incurred for legitimate business purposes, and have not been and will not be reimbursed from any other source. Submission of false, inflated, or duplicate claims is grounds for denial of reimbursement and for disciplinary action up to and including termination of employment, in addition to any remedy available at law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9c7deac8-b553-40da-8cf0-5e9e27b278e1","order":48,"text":"12. Compliance and Governing Law","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S12"},{"id":"a40ebf11-9110-411e-9d6e-16a7f137a3bb","order":49,"text":"Nothing in this Policy limits any right of an employee to reimbursement of necessary business expenses that is required by applicable federal, state, or local law. Where any provision of this Policy conflicts with a mandatory legal requirement, the legal requirement controls and the remainder of the Policy continues in effect. This Policy is governed by and construed in accordance with the laws of the State of [Governing state], without regard to its conflict-of-laws principles.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3a7d699d-3c68-4bcc-8665-7d1636870453","order":50,"text":"This Policy does not constitute a contract of employment, does not alter the at-will nature of employment where applicable, and confers no vested rights. Headings are for convenience only and do not affect interpretation. If any provision is held invalid or unenforceable, the remaining provisions remain in full force and effect.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"27e1e1a3-5195-45d5-8c32-5d3757a8790a","order":51,"text":"13. Administration and Amendment","fontSize":"16","textAlign":"left","bold":true,"underline":false,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S13"},{"id":"07979659-5bde-41c8-b36c-246f35515a06","order":52,"text":"The Company reserves the right to interpret, modify, suspend, or terminate this Policy, in whole or in part, at any time and in its sole discretion, subject to applicable law. The version of the Policy in effect at the time an expense is incurred governs that expense. Employees are responsible for reviewing the current version of the Policy before incurring business expenses.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"46493b83-5fcf-45b0-975e-87047baa0c61","order":53,"text":"This Policy is effective as of [Effective date] and supersedes all prior expense-reimbursement policies, practices, and communications, whether written or oral, on the same subject.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1cee43ec-dd70-4457-a762-cc4c2d57eb1e","order":54,"text":"ADOPTED AND APPROVED ON BEHALF OF THE COMPANY","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true,"marginTop":"30"},{"id":"c839a950-cf1b-4450-9912-f7ab671a6d79","order":55,"text":"[Company name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"42c990a2-984f-4587-9fd5-d3bdcf3bd526","order":56,"text":"By: ____________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"b33bce03-61b9-4018-a246-dfdd77bf217a","order":57,"text":"Name: [Authorized signatory name]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"802458ec-861e-4fdb-b216-c48ffc2410f3","order":58,"text":"Title: [Authorized signatory title]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"6","cflou":false,"active":true},{"id":"62a84389-f760-4f1d-b153-b914d85cb9b8","order":59,"text":"Date: [Effective date]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]