Business Expense Policy - 03. Business Travel
Travel arrangements for transportation and lodging should be made using Concur or the university’s travel management company and paid for with a corporate card or through direct billing to the university. When booking transportation, the traveler should select a mode of transportation that is cost- effective. If an employee takes an indirect route for other than a university business purpose, the university will cover the travel costs up to either the actual cost of the trip, or the costs that would have been incurred by traveling the direct route by the most economical means (as documented by a fare price quote), whichever is less.
Travel arrangements should not be influenced by travel reward programs (e.g. frequent flyer miles, hotel reward programs, etc.) or other personal considerations. Per IRS regulations, the university will pay actual travel costs, and will not reimburse for the value of frequent flier miles or redemptions from other travel reward programs.
The cost incurred for any changes to travel arrangements will only be paid by the university if there is an authorized and documented business purpose. Costs of non-business related changes to travel plans are considered personal expenses and are the responsibility of the traveler.
A note on Commuting Expense Reimbursement:
Commuting expenses are not reimbursable as per the University Business Expense Policy. Only employees recruited into a position designated as fully remote at the time of hiring, where the job description explicitly states there is no expectation for on-campus presence, will be compensated for travel to and from the NYC campus.
In all cases where the university reimburses or pays for an employee’s travel expenses to and from the NYC campus, the reimbursement or payment is considered compensation subject to all applicable taxes and withholdings.
Continue reading for requirements related to:
Air Transportation Including International Travel
When making business travel reservations, employees should choose economy class and purchase the lowest possible airfare available. Any other class of ticket will be considered an upgrade and not an allowable expense. For those that choose to upgrade at their own expense, the economy fare price quote should be attached to the expense report. Other upgrades such as those for early boarding or extra leg room are not allowable expenses. Luggage charges are permitted as long as they are reasonable, based on the circumstances of the trip and airline policies.
Travelers are required to use Concur for travel reservations. All multi-leg, group requests, or complicated itineraries should be booked directly with the university’s travel management company. Travel requests partially paid with university credit cards and with personal cards (for personal costs such as upgrades, fares for nonemployees, itinerary charges, and other travel expenses not covered by the university) should also be made directly with the university’s travel management company.
If plans change and an airline ticket cannot be used, travelers should immediately cancel all reservations through the travel agency or the airline. If the ticket has value, it must be used for university business.
For federally funded project’s, the Fly America Act requires air transportation to, from, between, or within a country other than the U.S. to be performed by a U.S. flag air carrier, if available. When booking on the Concur Travel site, these carriers will display a small American flag icon. This indicates that the carrier and flights are Fly America Act compliant.
Amounts on expense reports must be converted into U.S. dollars for all foreign travel expenses. Using a charge card eliminates the need to calculate foreign currency conversions as the charges are converted to U.S. dollars. The conversion is generally noted on a charge card receipt/statement and should be included in the report. If a charge card is not used, Concur automatically adjusts the foreign currency to US dollars based on the exchange rate of the Transaction Date field and the City field.
If travel exceeds one week, the IRS requires evidence that business activities constitute at least 75 percent of the total time away from home. In the business purpose section of Concur, the traveler should indicate those business activities and if any of the travel was personal in nature.
See Air Transportation for additional information.
Ground Transportation
Rail or Bus
Rail or bus tickets should be purchased at the lowest available rate. Amtrak rail tickets should be purchased through Concur.
Rental Cars
Whenever possible, the use of rental vehicles should be booked using university discounted pricing through Concur. Rental vehicles should only be utilized when less expensive transportation is unavailable. Employees should use the university’s preferred car rental agency. Individual travelers may rent up to a full size vehicle. Larger vehicles may be rented in exceptional cases (for example several travelers in one car or equipment being transported), and with the business purpose for the larger size vehicle documented on the expense report. All authorized drivers must be listed on the car rental contract at the time of rental.
Allowable costs associated with rental cars include the daily rental fee, mileage fee, tolls, gas, and authorized insurance charges. Unallowable costs include, but are not limited to, vehicle repairs, parking tickets, and fines for traffic violations.
When using the university’s preferred car rental agency in the Continental U.S., Loss Damage Waiver (LDW) and/or liability insurance should not be purchased, as the university has negotiated a separate agreement with the agency.
If the university’s preferred car rental agency is not available, other agencies may be used. Liability insurance and/or LDW must be purchased when renting from these agencies, both internationally and domestically. In such cases, the university’s auto policy will not cover damages associated with rented vehicles.
See Ground Transportation for additional information and rental instructions.
Car Service and Taxis
Car service and taxis are acceptable for airport transfers. They are also permitted (with prior approval by a supervisor) for employees who work non-scheduled work hours past 8:30 pm or in other special circumstances. For example, if an employee’s normal work schedule is from 9:00 am to 5:00 pm and her supervisor asked her to work past 8:30 pm, it is permitted for the employee to take a taxi or car service. Documentation to support the decision to use a taxi or car service must be attached to expense reports. Employees should use the university’s preferred car service vendor and the car service requisition process.
See Ground Transportation for additional information.
Personal Vehicles
Business travel by personal automobile is covered at the federal standard mileage rate for actual mileage incurred, or the actual cost of fuel required for a business trip. If the mileage rate method is selected, documentation of mileage should be made using MyDay Expense under Expense Item of Personal Mileage.. If the fuel cost method is used, an itemized receipt is required to back up the expense. Parking fees and toll expenses are allowable under both methods when supported by receipts. Cost of oil, repairs, towing, insurance, accidents, traffic violations, or similar expenses are not allowable.
When using personal vehicles it is the traveler’s responsibility to carry adequate insurance coverage for themselves, their vehicles, and any passengers.
In the event of an accident, drivers should immediately contact their insurance company (the university does not have primary insurance coverage on liability claims), the local authorities (as required), and their immediate supervisor.
Other Forms of Ground Transportation
Employees should use complimentary ground transport or shuttles whenever available. However, the university will pay for bus, subway, other mass transportation, shuttle, or taxi service, plus reasonable tips (as previously defined) between hotels, railroad stations, airports, restaurants, workplaces, or meetings, but not for commuting. Whenever possible, university corporate cards should be used for these expenses.
Lodging
Employees are expected to stay in a standard room at a hotel, or other similar accommodation, that is on or close to the location of business. Lodging must be booked through Concur. When necessary, employees are responsible for canceling hotel room reservations. The cancellation number should be requested and recorded in case of billing disputes.
Costs that are charged to the room are deemed valid and allowable if they are related or necessary to university business (such as telephone, internet, fax, copying, printing and postage, and other similar expenses).
The university requires itemized receipts and proof of payment for all lodging. The final hotel folio, which should reflect all charges made to the room, must be submitted with the expense report.
If staying in a private residence, the university will pay for a token, non-cash gift of appreciation for the host (gift cards not allowed). Please consider that the gift may be taxable to the recipient. Supplemental approval and a memorandum detailing the value of the gift and the reason for it should be submitted with the expense report.
See Lodging for recommended hotels in the area.
Return to Business Expense Policy.