Date: October 8th , 2025

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 60 minutes

Description:

Employee expense reimbursements are subject to strict IRS rules. If these reimbursements aren’t handled correctly, they may be disallowed as business expenses—and worse, reclassified as taxable compensation to the employee. This can trigger payroll tax liabilities for your organization, along with interest and penalties.

This training session will help you understand how to properly structure, process, and report expense reimbursements so they meet IRS standards and avoid costly compliance issues.

Course Topics Covered

IRS Compliance & Core Concepts

• Accountable vs. Non-Accountable Plans
• General guidelines: Non-taxable expenses vs. taxable wages
• The 3 key elements of an accountable plan:
  • Business connection
  • Timely substantiation
  • Return of excess reimbursements
• Employment tax implications of expense reimbursements

Per Diems & Travel Reimbursements

• IRS-approved per diem rates and usage
• Lodging, meals, and incidental expense limits
• Pros and cons of per diems for employers

Documentation & Recordkeeping

• What records must be maintained
• IRS “rules of thumb” and general guidance
• Employer vs. employee benefit considerations
• Reasonable vs. extravagant expenses

Specific Expense Types

• Pre-employment expenses
• Moving expenses (under current TCJA rules)
• Meals and entertainment (including on-premise meals)
• Uniform reimbursements
• Automobile and mileage reimbursements
• Employee-owned equipment and property

Legal and Regulatory Updates

• Impact of the Tax Cuts and Jobs Act (TCJA)
• Latest guidance from the Office of Budget and Business Benefits (OBBB)
• Federal vs. state compliance challenges

Best Practices for Payroll and A/P Professionals

• Coordination between Payroll and Accounts Payable
• Crafting a compliant and practical reimbursement policy
• State-specific regulatory issues
• Identifying and preventing fraud

Real-World Case Studies

• Examples of well-designed plans—and how the IRS responded

Credits and Other information:

• Recommended CPE credit – 1.0
• Credits – IRS , NASBA and HRCI
• Recommended field of study – Payroll
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 60 minutes

Who Will Benefit:

• Chief Executive Officer
• Chief Operating Officer
• VP of Human Resources
• Chief Learning Officer
• Director
• Project Manager
• Payroll Professional
• Operations Manager
• Human Resources Professional
• Talent Management Professional

About Our Speaker 

Aaron Riedthaler is the owner of PayRied Consulting, LLC, helping businesses manage payroll expenses with nearly two decades of expertise. He holds an undergraduate degree in accounting and an MBA awarded summa cum laude, along with a Certified Payroll Professional license. Aaron is an active member of PayrollOrg and the National Payroll Institute in Canada and is currently pursuing the CPA exam.