Rule 24.40.411 - PAYMENTS THAT ARE NOT WAGES - EMPLOYEE EXPENSES, JUROR FEES, DIRECTOR'S FEES, AND MILITARY DIFFERENTIAL PAY(1) Employer payments to reimburse an employee for business expenses incurred during the course and scope of employment are not wages if the reimbursement amount: (a) is entered separately in the employer's records;(b) is not deducted from or based on a percentage of the employee's wage; and(c) does not replace the customary wage for the occupation.(2) Employer reimbursement of employee expenses must be based on: (a) actual cost for lodging, goods, or services, supported by receipts;(b) a flat rate for meals and incidentals not exceeding the per diem allowed by the Internal Revenue Service for the year, unless the employer has a documented higher rate of reimbursement; or(c) when an employee-furnished vehicle is used, a mileage rate no greater than that allowed by the Internal Revenue Service for that year.(3) Expense reimbursements, fees, meals, or other payments provided to a juror by a court are not wages.(4) Customary and reasonable director's fees for attending meetings of the board of directors of a corporation are not wages, if the fees are not paid in lieu of reasonable compensation for services performed.(5) Payments made by an employer to an employee who is called to active duty in the military services for more than 30 days, when the payments represent a replacement of part or all the wages the employee would have received for performing services for the employer, to be military differential pay and not wages for purposes of Title 39, chapter 51, MCA.Mont. Admin. r. 24.40.411
NEW, 2024 MAR p. 1458, Eff. 7/1/2024AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-201, 39-51-1103, MCA