Travel and Expense Reimbursement Guideline

Purpose

To give employees and managers clear, practical guidance on booking business travel and requesting reimbursement for travel, meeting, and entertainment expenses — so spending is reasonable, properly documented, and processed without delay.

Scope

Applies to all employees who incur business travel, meeting, or entertainment expenses, reimbursed through the Company's expense process (whether via a corporate card or personal payment with reimbursement).

Booking travel

• Book travel through the Company's designated travel program/booking tool where one exists; expenses from bookings made outside that channel may not be reimbursed unless pre-approved by a manager.
• Choose the most economical option consistent with reasonable comfort and the trip's purpose and duration. Use discounted/negotiated fares where available.
• Air travel class: economy/coach for domestic and most international flights. Premium/business class may be used for international flights when authorized by policy (for example, above a defined flight-duration threshold) or by an authorized executive. First class requires specific, documented executive authorization except in narrow circumstances (e.g., no other class available and the trip cannot be rescheduled, or accompanying an executive authorized for first class).
• If an employee chooses a lower-cost option than what was booked, the Company reimburses only the cost actually incurred.
• Employees should not select a costlier routing or carrier in order to earn personal travel-rewards points when a more economical option is available; frequent-flyer/loyalty points earned on Company travel belong to the employee unless local law or company policy states otherwise.
• Use judgment about groups from the same team traveling on the same flight; coordinate with the travel program for large-group travel.

Ground transportation

• Prefer public transportation or a personal vehicle (reimbursed at the current mileage rate, plus tolls/parking) when practical and cost-effective.
• Use taxis/rideshare when other ground transportation isn't available or practical.
• Car services/black cars are generally reserved for airport transfers when a personal vehicle isn't practical, or for group travel where it's more cost-effective than multiple individual trips; share rides when schedules and locations allow.
• For rental cars: use only Company-approved rental agencies; rent the most appropriately sized vehicle for the number of travelers; decline the optional collision/loss damage waiver within the employee's home country if the Company's insurance already covers it, and accept it where required (e.g., certain international rentals) — confirm current guidance with Risk Management/Finance.

Lodging and meals

• Book lodging through the Company's designated travel program/preferred hotel list where one exists.
• Keep meal expenses reasonable for the location.

Documentation and reimbursement

This process is intended to operate as an IRS "accountable plan" (26 CFR § 1.62-2), so that properly substantiated reimbursements are excluded from the employee's taxable wages rather than reported as W-2 income. To qualify, expenses must (1) have a clear business connection, (2) be substantiated to the Company within a reasonable period, and (3) any excess advance or reimbursement over substantiated expenses must be returned to the Company within a reasonable period. The IRS treats 60 days after the expense is paid or incurred as a reasonable period for substantiation, and 120 days as a reasonable period for returning excess amounts, though shorter internal deadlines are common and encouraged. Expenses not properly substantiated and returned within a reasonable period are treated as paid under a non-accountable plan and become taxable wages to the employee.

1. Get management authorization before incurring the expense (for anything outside routine travel already approved).
2. Submit an itemized expense report with the date, business purpose, and receipts.
3. Receipt requirements (adjust dollar thresholds to your program):

• Original receipts required for individual expenses above a set threshold (a common baseline is $25) and for individual meal/entertainment expenses above a lower threshold (a common baseline is $10).
• Corporate card charges generally require the original receipt/record of charge regardless of amount.
• Receipts that don't show the itemized detail of what was purchased are not acceptable on their own.

1. If a receipt is unavailable, an original itemized bill, a signed and identified vendor receipt, or a canceled check may be substituted.
2. Reasonable incidental expenses (e.g., tips, laundry/valet on longer trips) are reimbursable; managers may approve other reasonable, customary expenses at their discretion and should question expenses that seem excessive.

Business entertainment

• Entertainment of clients or other outside business contacts is reimbursable when it serves a clear business purpose with a reasonable expectation of business benefit.
• Entertaining only Company colleagues (no outside guest present) should be occasional, not routine, and requires a legitimate business reason (e.g., a visiting colleague from another location, a required working meal).
• When a group attends together, the most senior employee present typically pays and submits the expense, rather than splitting it across multiple expense reports.

Family/companion travel

Business travel is intended to accomplish Company business. If an employee wants a family member or other companion to accompany them:

• Get advance authorization from your manager.
• The employee pays the full incremental cost of the companion's travel and any additional lodging/expenses — this is not a reimbursable Company expense.

Communications while traveling

• Reasonable business calls while traveling are reimbursable.
• A brief personal call home each day, while traveling overnight on business, is a reasonable and reimbursable expense.
• Cellular/mobile use in flight or in transit can be costly; keep it to what's necessary.

Non-reimbursable expenses

Common examples of expenses the Company does not reimburse:

• Personal entertainment (e.g., in-room movies)
• Travel/flight insurance premiums
• Traffic fines and parking tickets
• Personal credit card fees
• Customs duties on personal purchases
• Personal grooming, entertainment subscriptions, and similar personal items
• Airline club memberships (unless a defined executive-travel exception applies)

Exception: hotel fitness/health-club day-use fees are reimbursable for employees who want to exercise while traveling; spa services and similar add-ons are not.

Responsibilities

Role	Responsibilities
Employees	Choose economical options; document expenses fully and promptly; follow this guideline.
Managers	Authorize expenses in advance where required; review expense reports for reasonableness and compliance; address excessive or inappropriate spending.
Finance / Travel program	Maintain the approved vendor/booking list; process reimbursements; flag policy exceptions for manager follow-up.

References

• Travel Reimbursement policy (short-form summary)
• Confidential Information / Conflict of Interest policy (gifts/entertainment from vendors)