1. Purpose and Basis
    1. Hogan assumes that its natural working range includes a 70-mile radius from the Hogan office. Employee commuting travel, to their job work site and home again is personal, rather than business under federal tax rules. Job sites which are further away may be designated such by Hogan and reimbursements for certain travel-related expenses may be available for employees required to travel to such job sites. Hogan expects its employees to ride share and incur double-occupancy lodging costs and has designed its reimbursement rates accordingly. Hogan has defined three ranges, based upon distance from the Centerville Hogan office, and has provided this policy for employee travel-related reimbursement within three ranges as defined herein.

  2. Range 1:
    1. Jobsites that fall within the 70-mile natural working range (starting at the Centerville corporate office) do not qualify for employee travel reimbursement.

  3. Range 2:
    1. Jobsites for which daily extended travel which may be longer than a normally expected personal commute, may be designated as Range 2 jobsites. Hogan will designate, at its sole discretion, whether daily employee travel to the project require reimbursement for mileage only travel-related expense reimbursement. For Range 2 jobsites, Hogan may help with the cost of fuel in one of the following ways:
      1. Provide a group commuter or ride share vehicle, or,
      2. Provide mileage reimbursement at a rate of one-half of the Federal business mileage reimbursement rate for travel to Range 2 jobsites to the extent that:
        1. The employee actually travels daily from home to the jobsite,
        2. The employee travels in a personal vehicle (not a Hogan vehicle), and
        3. Actual miles traveled from the employee’s regular home to the Range 2 jobsite are in excess of 35 miles per trip one-way.

  4. Range 3:
    1. Hogan will designate prior to the beginning of work, at its sole discretion, whether the project is a “Per Diem” job, on which work assignments are away-from-home and may require the employee to incur more extensive travel, meal, and lodging costs than jobsites within Range 2 jobsites. Employees traveling to Per Diem jobs from home weekly may be reimbursed for certain travel expenses, including mileage allowance reimbursement, travel meals reimbursement, and lodging reimbursement, under the following circumstances:
    2. Mileage allowance reimbursement is provided for construction work assignments on Per Diem jobs. For Per Diem jobs, employee’s documentation of mileage costs are documented in the payroll system and no personal log is required. Hogan will reimburse employees travel costs for mileage at a rate of one-half of the Federal business mileage reimbursement rate for travel to Per Diem jobsites to the extent that:
      1. The employee travels from home to the job site, and
      2. The employee makes one round trip per week, assumed to be travel to the job site and travel to return home, and
      3. The employee travels in a personal vehicle (not a Hogan vehicle), and,
      4. Actual miles traveled from the employee’s regular home to the Per Diem jobsite are in excess of 70 miles per trip one way (140 miles per week).
    3. Hogan will reimburse meal expenses to employees who travel to and work on Per Diem jobs based on a meal expense allowance of $30.00 per day worked on the Per Diem jobsite.
    4. Hogan will reimburse costs of lodging to employees who travel to and work on Per Diem jobs.
      1. The daily rate, hereinafter “Lodging Rate,” will be one-half of the Federal Continental United States (“CONUS Rates”) in the area of work. The CONUS Rates are located at this www.gsa.gov site.
      1. Hogan employees, for whom lodging is not otherwise provided in company provided housing, will be reimbursed the Lodging Rate times the number of nights stayed out of town in any work week on a Per Diem job.

www.gsa.gov CONUS rates

      1. If lodging/housing is provided by the company in the area of work for Per Diem jobsites, Hogan employees will make every effort to stay at the housing provided by the company and Hogan employees will not be reimbursed for the lodging.

  1. Compliance statement
    1. Hogan’s travel expense reimbursement plan conforms with an “Accountable Plan” under the IRC because it limits personal costs, requires actual documented travel (on the payroll records as working on the job site for the time and dates), and is reimbursed at not more than the Federal Rates for such travel.
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