Commuting Rules Every commuter must have DOA approval to commute and must reimburse the state via payroll deduction, regardless if they drive a Motor Fleet or agency owned vehicle. Each agency is responsible for setting up payroll deductions thru the agency Fiscal Office and OSC Best Shared Services when a driver begins commuting. Likewise, it is the agency responsibility to end payroll deductions when their driver no longer commutes. Below are the wage types for Beacon Payroll that direct reimbursement for commuters: 2105 – (DOT Hwy Fund owned to DOT - Funds will go to DOT Highway Fund) 2106 – (MFM owned to DOA MFM Fund - Funds will go to DOA MFM Fund) 2111 – (Non MFM to DOA Gen Funds – Funds will go to DOA General Fund) 2022 Commuting Reimbursement Rate Every individual who uses a State-owned passenger motor vehicle, pickup truck, or van to drive between the individual’s official workstation and his or her home shall reimburse the State for these trips at a rate computed by Motor Fleet Management (MFM). Reimbursement shall be for 20 days per month regardless of how many days the individual uses the vehicle to commute during the month. Reimbursement shall be made by payroll deduction. G.S.143-341(8)i.7a governs MFM's ability to administrate assignment, use and reimbursement for commuting via State-owned vehicles. MFM computes commuter reimbursement rates following IRS Publication 15-B rules for commuter benefits and has adopted the IRS “Commuting Rule” and “Cents-Per-Mile Rule." The Commuting Rule is the standard rule applicable to all individuals, except control employees. A control employee is either a government employee whose compensation is equal to or exceeds Federal Government Executive Level V (currently $156,000) or an elected official. A control employee shall use the Cents-Per-Mile Rule. Commuting Rule For employees whose annual compensation is less than $156,000 The reimbursement amount is computed by multiplying each one-way commute (that is, from home to work or from work to home) by $1.50. If more than one employee commutes in the vehicle, this value applies to each employee. Example: Individual daily commute From home to work $1.50 From work to home $1.50 Daily reimbursement $3.00 per day X 20 statutory days = $60.00Monthly payroll deduction = $60.00 Cents-Per-Mile Rule For elected officials and employees whose annual compensation is equal to or exceeds $156,000 Individuals who are elected to office or whose annual salary is equal to or greater than $156,000 shall reimburse the State based on the Cents-Per-Mile Rule stated in IRS Publication 15-B. Under this rule, the value of a vehicle for personal use is determined by multiplying the standard mileage rate by the total miles the individual drives the vehicle for personal purposes. For 2022, the IRS standard mileage rate for an individual’s personal use of a State-owned vehicle is 58.5 cents per mile. Example: Individual daily commute From home to work 14 miles From work to home 14 miles Reimbursement 28 miles X .585 = $16.38 per day X 20 statutory days = $327.60Monthly payroll deduction = $327.60
Commuting Rules Every commuter must have DOA approval to commute and must reimburse the state via payroll deduction, regardless if they drive a Motor Fleet or agency owned vehicle. Each agency is responsible for setting up payroll deductions thru the agency Fiscal Office and OSC Best Shared Services when a driver begins commuting. Likewise, it is the agency responsibility to end payroll deductions when their driver no longer commutes. Below are the wage types for Beacon Payroll that direct reimbursement for commuters: 2105 – (DOT Hwy Fund owned to DOT - Funds will go to DOT Highway Fund) 2106 – (MFM owned to DOA MFM Fund - Funds will go to DOA MFM Fund) 2111 – (Non MFM to DOA Gen Funds – Funds will go to DOA General Fund) 2022 Commuting Reimbursement Rate Every individual who uses a State-owned passenger motor vehicle, pickup truck, or van to drive between the individual’s official workstation and his or her home shall reimburse the State for these trips at a rate computed by Motor Fleet Management (MFM). Reimbursement shall be for 20 days per month regardless of how many days the individual uses the vehicle to commute during the month. Reimbursement shall be made by payroll deduction. G.S.143-341(8)i.7a governs MFM's ability to administrate assignment, use and reimbursement for commuting via State-owned vehicles. MFM computes commuter reimbursement rates following IRS Publication 15-B rules for commuter benefits and has adopted the IRS “Commuting Rule” and “Cents-Per-Mile Rule." The Commuting Rule is the standard rule applicable to all individuals, except control employees. A control employee is either a government employee whose compensation is equal to or exceeds Federal Government Executive Level V (currently $156,000) or an elected official. A control employee shall use the Cents-Per-Mile Rule. Commuting Rule For employees whose annual compensation is less than $156,000 The reimbursement amount is computed by multiplying each one-way commute (that is, from home to work or from work to home) by $1.50. If more than one employee commutes in the vehicle, this value applies to each employee. Example: Individual daily commute From home to work $1.50 From work to home $1.50 Daily reimbursement $3.00 per day X 20 statutory days = $60.00Monthly payroll deduction = $60.00 Cents-Per-Mile Rule For elected officials and employees whose annual compensation is equal to or exceeds $156,000 Individuals who are elected to office or whose annual salary is equal to or greater than $156,000 shall reimburse the State based on the Cents-Per-Mile Rule stated in IRS Publication 15-B. Under this rule, the value of a vehicle for personal use is determined by multiplying the standard mileage rate by the total miles the individual drives the vehicle for personal purposes. For 2022, the IRS standard mileage rate for an individual’s personal use of a State-owned vehicle is 58.5 cents per mile. Example: Individual daily commute From home to work 14 miles From work to home 14 miles Reimbursement 28 miles X .585 = $16.38 per day X 20 statutory days = $327.60Monthly payroll deduction = $327.60
