Travel Reimbursement for Adjunct Faculty

Policy for Reimbursement of Adjunct Faculty Travel

A travel allowance may be included in the contract as extra taxable pay when the adjunct’s commute to campus work exceeds 50 miles (one way). The extra pay will be calculated at EMU’s current mileage reimbursement rate x the projected number of miles/trips required to teach the course.

In general, payments to employees for travel between home and work are taxable to the employee. Payments to adjunct faculty members who have a place of primary employment other than EMU may be considered as reimbursements of expenses and therefore are not taxable. To qualify, an adjunct faculty member must have a primary place of employment that is significant when considering the following criteria:

total time ordinarily spent at each business location
relative significance of financial return from each area
degree of business activity at each location

The employment location that occupies a majority of the total hours worked and provides the largest financial return will define the primary employment location.

The mileage that qualifies as an expense reimbursement vs. taxable income is the distance between the primary business location and EMU. Any mileage between EMU and the adjunct faculty member’s home are commuting miles. In order to be eligible for mileage reimbursement from EMU, travel must be greater than 50 miles (one way) from the primary employment location. An adjunct faculty member must complete an “Adjunct Faculty Certification of Primary Employment” form to qualify for expense reimbursements.

Responsible Party

Responsibility for this policy lies with the Provost

Policy Review

This policy will be reviewed as needed for changing circumstances.

Policy Distribution

This policy is distributed by the Provost to the Undergraduate and Graduate Deans and to the Seminary Dean and is implemented by Human Resources in contract preparation.

Approved by Academic Cabinet, Oct. 22, 2008
Revised and approved August 24, 2011