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TRUCK DRIVER ON PER TRIP BASIS CAN BE REGULAR EMPLOYEE

per trip basis

Rodrigo A. Upod vs. Onon Trucking and Marketing Corporation and Aimardo V. Interior

G.R. No. 248299, July 14, 2021

Regular employment of truck drivers in hauling business; Where the employee performed acts necessary and desirable to respondent company’s  business  and trade for more than a year, his  status had already ripened that of regular employment;

Respondent Onon Trucking and Marketing Corporation (Onon Trucking / Respondent Company) hired petitioner Rodrigo A. Upod (Upod) way hack in April 2004 as hauler/driver. His tasks consisted mainly of travelling to the manufacturing plant of San Miguel Brewery,  Inc. in San Fernando, Pampanga to withdraw stocks for piling and distribution to different grocery stores.

Upod was paid on a “per trip”  basis. He was  affiliated with respondent until 2009 when he got suspended on ground of alleged abandonment. Respondent company rehired him come 2014.

Since then, Upod peacefully and continuously reported for work until February 2017 when  he was no longer given any delivery assignment. He, nonetheless, continued maintaining the hauling trucks  for a few days. Thereafter, he decided to leave and file the present suit because  he realized that his continuous employment was no longer possible.

per trip basis

The Labor Arbiter (LA) declared Upod as respondent company’s regular employee.

The labor arbiter held that all the elements of employer-employee relationship are present in this case: One. Respondent company hired Upod as driver to transport its goods to different parts of Luzon. Two. Respondent company paid Upod on per trip basis. Three. Respondent company’s power to dismiss Upod was inherently included in its power to engage the latter as its employee. Four. Upod performed his tasks  as truck driver under respondent company’s supervision and control.

Thus,  it was respondent company which determined Upod’ s route for the areas of delivery. The labor arbiter granted Upod’s prayer for separation pay, 13th month pay, and attorney’s fees but denied his claim for non-membership with the SSS, Philhealth, and Pag-Ibig. According to the labor arbiter, these claims should be lodged with the proper forum.

NLRC Ruling:

The National Labor Relations Commission (NLRC) reversed the LA.

The NLRC held that Upod did not adduce evidence to prove his supposed employment with respondent company. On the contrary, the terms of the per trip contract were clear –  the engagement ended upon completion of Upod’s delivery of the goods or his return to the  warehouse whichever came earlier. The limited engagement of Upod’s services-two to three (2-3) times per week also weighed heavily against Upod’s claim of employment with respondent company. Absent any employer-employee relationship between Upod and respondent company there could be no illegal dismissal to speak of.

Upod’s motion for reconsideration got denied.

The CA modified the NLRC Decision.

While it agreed with the labor arbiter that there was indeed an employer-employee relationship between the parties, it nevertheless refused to pronounce that the NLRC gravely abused its discretion when it held that Upod was not illegally dismissed. On the contrary, it held that Upod, as a fixed-term employee of respondent company, was validly dismissed.

Upod voluntarily signed the per trip contract such that the engagement ended upon his delivery of the goods or his return to the warehouse whichever came first, without need of further notice.

Upod’s motion for reconsideration was denied

Whether or not a truck driver on a per trip basis is a regular employee

The Supreme Court (SC) found the petition meritorious.

Before the Court could rule on illegal termination cases, the employee must first establish his or her employment relationship with the employer. The court ascertains whether the employee was able to discharge this burden by taking into account the determinative factors of employment under the four-fold test: (1) the  selection and engagement of the employee; (2) the payment of wages; (3) the power of dismissal; and ( 4) the power to control  the employee’s conduct.

The elements are all present here. One. Respondent company hired Upod as hauler/driver. Except for the interruption in Upod’s service from 2009 until 2014, he had been with respondent company since 2004 until 2017 or for about eight (8) years already.

Two. Respondent company paid Upod 16% of gross  revenues per trip. The fact that Upod was paid on per trip basis  does not negate the existence of an employer-employee relationship;  for the same is simply  a method for computing compensation. One may be paid on the basis of results or time expended on the work,  and may or may not acquire an employment status, depending on the presence or absence of the elements of an employer-employee  relationship.

Three. Respondent company’s power to hire included its inherent power to discipline Upod.

Four. Respondent company exercised the power of control over Upod’s performance of his task. For one, the truck which Upod operated was owned by respondent Onon Trucking. For another, respondent company specifically defined respondent’s route for e very delivery, e.g., Tuguegarao City, Cagayan to San Fernando, Pampanga.

In Chavez vs. National Labor  Relations Commission , the Court declared Chavez a regular employee despite having been engaged and paid on a per trip basis . The Court found that respondents engaged Chavez’ services without the intervention of a third party; Chavez received compensation from respondent company for the services he rendered to the  latter; respondents’ power to dismiss was inherently included in their power to engage the services of Upod as truck driver; and respondents’ right of control was manifested by attendant circumstances.

The SC reinstated the findings of the LA. Citing Article 295 of the Labor Code, the SC held that regular employee is  one who is either (i) engaged to perform activities which are necessary or desirable in the  usual business or trade of the employer; or (2) a casual employee who has rendered at least one (1) year of service, whether continuous or broken, with respect to the activity in which  he or she  is  employed.

As an entity engaged in the wholesale and  retail of various products, respondent company must necessarily engage the services of delivery  drivers, such as herein Upod, for the purpose of getting its products delivered to its clients. To be sure, since Upod had performed acts necessary and desirable to respondent company’s  business  and trade for more than a year, his  status had already ripened to a regular employment.

In Cielo vs. National Labor Relations Commission , therein Upod was declared a regular employee of the private respondent which was engaged in the trucking business  as a  hauler of cattle,  crops,  and other cargo for the Philippine Packing Corporation. Private respondent’s business, according to the Court, required the services of drivers continuously because the work was not seasonal, nor limited to a single

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undertaking or operation. Since Cielo had already completed more than  six ( 6) months of service with the trucking company, he was deemed to  have already acquired the status of a  regular employee at the time of his dismissal.

In the case of Upod  here, he  had  already been  in the service of respondent company continuously for eight (8) years before he got dismissed. To be valid,  Upod’s dismissal  should have been for just or authorized causes and only upon compliance with procedural due process.

As it was,  respondent company complied with neither conditions in effecting Upod’s dismissal. It just  abruptly stopped giving  delivery assignment to Upod in February 2017. Upod need  not even prove the fact of his dismissal in view of respondent company’s admission that it stopped giving assignment to Upod because allegedly, his contract already expired.

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Per diem: Meaning, Calculation, and 2024 Rates

per diem

If your employees travel for business, whether it’s internationally or locally, you might consider covering these costs by providing them with per diem pay. Per diems can be a great way to simplify expense management in your business and provide your employees with a predictable daily budget to cover their essential travel expenses.

So, what is a per diem, and what are the government per diem rates for 2024?

This article will explore the meaning of per diem and what businesses need to keep in mind when they calculate business travel expense reimbursements for their employees. We will answer common questions including “What is per diem pay?”, “What is a standard per diem meal allowance?”, and “What are the GSA per diem rates for 2024?”. We will also highlight how using software to centralize your expense management processes can help you streamline expense tracking, simplify your reimbursement procedures, and ensure compliance with per diem policies and regulations.

Per diem meaning

How does per diem work, how is per diem calculated, gsa per diem rates 2024, is per diem taxable.

  • FAQ about Per Diem 
  • Save time, and headaches with this Expense Management Software ⭐️

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Let’s start with the meaning of per diem.

Per diem, derived from the Latin for “by the day”, is a daily allowance that covers expenses that an employee incurs while traveling or on official business. These expenses include meals, lodging, transportation, and incidental costs incurred during a trip. Traveling employees can spend up to this defined amount each day to cover their essential expenses without expense reimbursement approval.

For example, if an employee is on a business trip and their company provides a per diem rate of $100, it means they are entitled to spend up to $100 per day on expenses related to the trip. Any amount spent beyond this allowance would typically be the responsibility of the employee, while any unspent amount might not be reimbursed.

This system simplifies the out-of-pocket reimbursement process and provides a standard daily allowance so that employees do not need to submit detailed receipts for every individual expense. It is commonly used in the business world, government, and various other organizations that require their employees to travel for work purposes.

What about per diem jobs? What does per diem work mean?

This is a slightly different concept. A per diem job is an employment arrangement where individuals are hired on a day-by-day or as-needed basis, typically without a long-term commitment or fixed schedule. In this type of job, common in industries including healthcare and hospitality, employees are considered temporary or on-call workers, available to fulfill specific duties whenever the employer requires their services. We won’t be focusing on this in today’s article.

We’ve explored the per diem meaning, so now let’s take a look at how it works, exactly.

Per diem rates

Organizations, companies, or governments set per diem rates based on the location of travel and the purpose of the trip. Different places may have different rates due to variations in the cost of living and travel expenses. We’ll expand on this below.

Calculation of per diem

Most organizations determine the per diem amount by considering the following expenses:

  • Meals.  Covers breakfast, lunch, dinner, and any incidental snacks.
  • Lodging.  Covers the cost of the hotel or other accommodation.
  • Incidentals.  Covers small miscellaneous expenses like tips, transportation to and from the airport, or other minor costs.

More on calculations below.

Reimbursement

When an employee goes on a business trip, they can claim an allowance for each day they are away. They usually do not need to provide itemized receipts, as the per diem rate is meant to cover everything. You calculate the total reimbursement by multiplying the PD rate by the number of days spent on the trip.

Total reimbursement also takes the following into account:

  • Partial days. For arrival and departure days, when the traveler doesn’t spend the full day away, the daily allowance may be prorated based on the time spent on the trip.
  • Non-reimbursable expenses. Some organizations may specify certain expenses that are not eligible for reimbursement. For example, personal expenses or alcohol might not be covered.

Unused per diem

If a traveling employee spends less than the allowance rate on a given day, you might decide to allow them to keep the unused portion of the allowance. However, some organizations require employees to return any excess funds not spent during the trip. Ultimately, though, this will depend on each company’s expense policy.

Accounting and reporting

Finally, accounting and reporting are vital aspects of the per diem system, ensuring accuracy and adherence to the organization’s policies. When employees go on a business trip and incur eligible expenses, they must follow specific procedures for accounting and reporting:

  • Expense tracking. Employees must track their expenses during the trip. They must also note any additional costs beyond the fixed per diem rates, such as transportation expenses.
  • Per diem reimbursement requests. After the trip, the employee submits a detailed expense report to the finance or HR department. The report includes the trip dates, purpose, destination, and daily expense breakdown.
  • Per diem vs. actual expenses. The report distinguishes between per diem expenses and actual expenses, if applicable.
  • Receipts and documentation. Depending on each organization’s policies, employees may need to submit itemized receipts as proof of incurred expenses.
  • Approval and reimbursement. Finance reviews and approves the report. They then reimburse employees for any eligible expenses.
  • Unspent allowances. Employees might retain any unused per diems if expenses were below the allowance. However, this will depend on each organization’s internal policies. The same applies to any excess allowances not used appropriately.
  • Auditing and record keeping. Organizations must retain detailed per diem records, receipts, and expense reports. This enables efficient auditing and ensures tax compliance where appropriate.

The best way to manage all the above is by using expense management software tools . The right solution can help you create an efficient per diem request system, and ensure accurate reimbursement and financial transparency. More on this below.

The way you calculate per diem rates will depend on a variety of factors. This includes the location of travel, the purpose of the trip, and the standard cost of living in the area. However, the specific process can vary depending on the organization or government agency setting the rates.

Nonetheless, here’s a general outline of how organizations typically calculate per diems  to give you an idea.

Location plays a crucial role in determining per diem rates. This is because the cost of living, accommodation expenses, and meal costs can vary significantly from one location to another.

Let’s explore some factors related to location in the context of per diem calculation:

  • Cost of living. Rates are often higher in cities or areas with a high cost of living. These locations tend to have more expensive meals, accommodation, transportation, and other daily expenses.
  • International travel. For international travel, factors such as currency exchange rates, local economic conditions, and cultural factors can affect rates. Governments and organizations may have different rates for various countries to reflect these variations.
  • Seasonal variations. Seasonal variations in travel demand can also impact rates. Popular tourist destinations may have higher rates during peak seasons when demand for accommodation and services is at its highest.
  • Travel restrictions. Finally, travel restrictions, security concerns, or political stability in certain regions can influence rates. For example, some locations with high-risk factors might have lower rates to discourage unnecessary travel.

Meals and Incidental Expenses (M&IE)

Meals and Incidental Expenses (M&IE) cover an employee’s daily food allowance and minor miscellaneous expenses during business travel. The M&IE rate is typically calculated based on the location and duration of the trip.

Here’s a closer look at what M&IE includes and how it functions:

  • Meal expenses. The M&IE portion of a per diem covers expenses related to meals. This includes breakfast, lunch, dinner, and any incidental snacks or refreshments consumed during the day. Per diem rates for meals can vary depending on the time of day and the specific location.
  • Standard meal allowances. M&IE rates are often set by the government or organizations based on established guidelines. For instance, the General Services Administration (GSA) in the United States provides standard M&IE rates for various locations within the country, which can change annually to reflect fluctuations in food costs.
  • Incidental expenses. Apart from meals, M&IE can also include incidental expenses, which are small miscellaneous costs incurred during the trip. These might include tips for hotel staff, bellhops, or other service providers. They might also include transportation to and from the airport or local business-related transportation expenses.

Federal or standard rates

Federal or standard rates refer to the predetermined per diem allowances established by the government or relevant authorities for specific locations or regions within a country. In the United States, for example, the General Services Administration (GSA) sets the federal per diem rates for various cities and regions. These rates are designed to reflect the average expenses an individual is likely to incur while traveling for official government business.

Federal or standard rates take into account factors such as the cost of living, accommodation, and meal expenses in each location. The government usually updates these rates annually to align with changing economic conditions and travel expenses. As a result, these rates provide a convenient and uniform way for government employers to reimburse employees for their business-related travel without the need for detailed receipts.

While federal or standard rates are typically used for government-related travel, private companies and organizations can also adopt these rates as a reference point for setting their own per diem policies. That way, they can ensure consistency and fairness in their expense reimbursement policies.

Lodging rate

Most organizations calculate the lodging portion of the per diem according to the average cost of accommodation in the area. This usually depends on hotel rates or other approved lodging options.

Total per diem

The total per diem is the sum of the M&IE rate and the lodging rate.

In other words:

Total Per Diem = M&IE rate + Lodging rate.

So, for example, if the M&IE rate for a specific location is $60 per day, and the lodging rate is $100 per day, the total per diem for that location would be $160 ($60 + $100).

Exclusions and adjustments

Some organizations might exclude certain expenses from the per diem, such as travel between the traveler’s home and the destination or expenses related to conferences or events with provided meals.

Per diem reviews and updates

Organizations, companies, or government agencies should regularly review their per diem practices to ensure they remain relevant, fair, and in line with current economic and travel conditions.

This process is crucial because:

  • Economic factors, such as inflation, fluctuations in living costs, and changes in travel expenses, can impact per diem rates. Regular review allows you to make adjustments to keep rates up-to-date and reflective of current conditions.
  • The cost of living directly influences per diem rates in certain locations. As the cost of living changes over time, you should review your per diem rates regularly to accommodate these shifts.
  • Organizations might observe changes in travel patterns, such as shifts in the frequency or destinations of business trips. This information can help you determine whether you need to adjust your per diem rates to match new travel trends.
  • Reviewing and updating per diem policies regularly promotes transparency and openness within the organization. This is because employees understand that you are continuously evaluating your rates to meet their needs.
  • Finally, for government employees or contractors, per diem rates are usually based on official government guidelines. Periodic review ensures that the organization aligns its rates with any updates or changes in these guidelines.

In the U.S., Federal per diem reimbursement rates are set by the General Services Administration (GSA), in collaboration with the Department of State (DoS), and the Defense Travel Management Office (DTMO). These GSA per diem rates, set on October 1 each year, are used by Federal agencies to reimburse their employees for expenses incurred while on official travel.

GSA per diem reimbursement rates are made up of two components: a maximum lodging allowance and a meals and incidental expenses (M&IE) allowance. The standard per diem rate for most locations within the contiguous United States (CONUS), covering approximately 2,600 counties, is $157 per day. $98 of this is allocated to lodging and $59 to M&IE. However, this fiscal year (FY), there are 316 non-standard areas (NSAs) with per diem rates that are higher than the standard federal per diem rates for 2024.

Since FY 2005, maximum lodging allowances have been determined based on the average daily rate (ADR) concept. ADR is a widely accepted metric in the lodging industry, obtained by dividing a property’s room rental revenue by the number of rooms rented, providing the average rate in a specific area. You can find out more information about how lodging per diem rates are determined from the GSA’s official lodging rates webpage .

Business travel per diems in the United States are either taxable or non-taxable, depending on how your employees use them.

Here’s a breakdown of the tax treatment of per diems in the U.S.:

  • Non-taxable. A per diem is non-taxable if it meets certain conditions set by the Internal Revenue Service (IRS). To qualify as non-taxable, the per diem amount must be within the federal government’s standard per diem rates for various locations. The General Services Administration (GSA) publishes these rates annually, as we have just seen above. If the per diem does not exceed the GSA standard rates and it is used for legitimate business travel expenses, it is non-taxable income. Employees are not required to keep detailed records of actual expenses when using non-taxable per diem.
  • Taxable. If the per diem you provide employees exceeds the federal government’s standard rates or if it is not specifically tied to business travel, you must treat it as taxable income. Per diem amounts that you pay in excess of the standard rates or those that employees use for non-business-related expenses are taxable wages and subject to regular income tax withholding.
  • Accountable plan. To ensure proper tax treatment, many employers use an “accountable plan” for per diem payments. An accountable plan is a set of policies and procedures that meet IRS requirements for reimbursing employees for business expenses. Under an accountable plan, you do not include non-taxable per diem reimbursements in an employee’s taxable income, and you treat any excess amount as taxable.

Centralize expense management with Factorial

In today’s dynamic business landscape, where remote work and travel are increasingly prevalent, an integrated and user-friendly expense management solution is essential. With its comprehensive suite of tools, Factorial provides organizations with a seamless and efficient solution for managing time and expenses associated with business travel.

For example, the platform’s time and expense tracking feature ensures that employees can effortlessly log their travel-related expenses, making it easy to keep an accurate record of expenses throughout their journeys. Plus, by enabling real-time tracking, Factorial empowers both employees and employers to stay informed about incurred costs, ensuring transparency and accountability.

Moreover, Factorial’s user-friendly interface for submitting reimbursement requests further simplifies the expense management process. Not only that, but employees can effortlessly submit their expense reports, saving time and reducing administrative burdens. As a result of this streamlined approval workflow, managers can quickly review and approve claims, allowing for a faster reimbursement process.

One of the standout features of Factorial’s expense management tool is the option for corporate expense cards . With these cards, organizations can issue prepaid cards to employees, simplifying expense tracking and reducing the need for out-of-pocket spending. You can seamlessly integrate the cards into the system, allowing for real-time expense updates and easier reconciliation.

Ultimately, Factorial is a solid solution for businesses looking to optimize their per diem management processes, foster better expense control, and empower their employees to focus on what truly matters – achieving their business objectives. Embrace the power of Factorial’s expense management feature and embark on a journey towards greater efficiency, cost savings, and enhanced productivity.

FAQ about Per Diem

1. what is per diem.

Per diem, a Latin term meaning “by the day,” is a daily allowance to cover expenses incurred by an employee while on business travel or official duties. This allowance typically includes costs for meals, lodging, transportation, and incidental expenses.

2. How does per diem work?

Organizations set per diem rates based on the travel location and trip purpose. Employees are entitled to spend up to this daily limit without needing detailed expense approval. The system simplifies reimbursement by negating the need for submitting individual expense receipts.

3. What expenses are covered by per diem?

Per diem covers:

Meals: Breakfast, lunch, dinner, and snacks. Lodging: Hotel or other accommodations. Incidentals: Minor expenses like tips and local transportation.

4. How are per diem rates calculated?

Per diem rates depend on:

Location: Reflecting local cost of living and travel expenses. Meals and Incidental Expenses (M&IE): Covering daily food and minor expenses. Lodging: Based on average local accommodation costs.

5. How is per diem reimbursement handled?

Employees claim an allowance for each travel day. The total reimbursement equals the per diem rate times the number of days. Organizations may require return of unspent funds or allow employees to keep them, depending on their policy.

6. What are the accounting and reporting requirements for per diem?

Employees must track expenses and submit a report post-trip, detailing trip dates, purpose, and expenses. Organizations review these for approval and reimbursement.

7. Are per diem rates the same for all locations?

No, they vary based on location due to differences in living and travel costs. Organizations often use federal or standard rates as a benchmark.

8. Is per diem taxable?

In the U.S., per diem is non-taxable if it aligns with federal rates and is used for legitimate business expenses. Amounts exceeding standard rates or used for non-business purposes are taxable.

9. How often are per diem rates reviewed and updated?

Organizations should regularly review and adjust per diem rates to reflect economic changes, living costs, and travel patterns.

10. What is an effective way to manage per diem expenses?

Using expense management software like Factorial can streamline per diem management, ensuring efficient reimbursement and financial transparency. Factorial provides time and expense tracking, easy report submission, and options for corporate expense cards.

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How to Calculate Mileage Reimbursement & IRS Rules | MileIQ

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Wondering how to calculate mileage reimbursement? Follow our guide to learn how to calculate mileage correctly and within IRS rules. ✓ Learn more!

Mileage Reimbursement & IRS Rules | MileIQ

If you're an employee who uses your personal car for business reasons , you may be eligible for mileage reimbursement. Sometimes, though, it's not clear how to calculate mileage reimbursement or how the specific IRS rules for reimbursement work. 

Typical questions about mileage reimbursement include:

What is mileage reimbursement?

  • What is the rate for mileage reimbursement in 2021 and 2022?

How does mileage reimbursement work? 

  • How can you qualify for reimbursement?

What should a mileage log include?

This article will answer those questions as well as others as we dive into what's required for an employee mileage reimbursement, as well as how to calculate mileage reimbursement. what you deserve.

Mileage reimbursement is a tax deduction offered to employees who use their own vehicles for work-related travel. If you are reimbursed for mileage, you can reduce the amount of income taxes you owe on your salary. 

Reimbursement for company mileage is an often misunderstood tax deduction. Whether you are a business owner or just a regular employee, you can deduct your expenses by using your own vehicle for work-related travel. 

Types of Mileage Reimbursement: Fixed vs. Variable Rates

How much to reimburse for mileage varies depending on whether your car is driven at a fixed or variable rate.

A fixed rate allows a motorist to calculate their mileage based on the miles they drive. A "variable rate" calculates mileage based on factors such as fuel efficiency, driving time, and vehicle location, but it has a lower reimbursement amount than a fixed rate allowance.

A fixed rate is more common, with the Internal Revenue Service allowing a taxpayer to deduct either actual vehicle expense or a specified rate based on the IRS standard mileage rate.

As far as the IRS is concerned, you can deduct business mileage on your tax returns, but it’s only allowed if you qualify. And this qualification is based on how much business travel you have in a year.

How do you qualify for mileage reimbursement? 

Qualification requirements include: 

1) You must be able to produce documentation of the date and places that you made those trips to prove that they were related to your work. 2) You can only deduct the miles you’ve traveled for business-related purposes. That means you can’t take reimbursements for driving your kids to school and soccer practice. 3) Be sure to keep a separate log of your business and non-business trips so that you can distinguish between them on your tax returns. 4) You can deduct the miles you have traveled only when you are not using a car owned by your company. 6) You can also deduct expenses for parking fees and tolls related to your business travel. 7) Expenses for job-related travel are only deductible if they are not reimbursed by your employer. 8) Every year, you must keep records of your business travels. You must include the date, place, type of vehicle, and expense for each business trip you take.

What is the standard IRS mileage reimbursement rate?

There's no required state or federal reimbursement rate but many companies reimburse at the standard mileage rate . The business mileage rate  for 2021 is set at 56 cents per business mile .

On January 1, 2022, the standard mileage rates for using a car (also vans, pickups or panel trucks) changed to 58.5 cents per mile driven for business use. 

How can I calculate mileage reimbursement?

Calculating mileage reimbursement is relatively simple—you don’t even need to use a mileage calculator for reimbursement! 

To find your reimbursement, multiply the number of business miles driven by the IRS reimbursement rate . So if you drove 1,000 miles and got reimbursed .585 cents per mile, your reimbursement would be $585 (1,000 miles X $0.585 = $585).

What does the IRS require for business mileage reimbursement?

There are no IRS mileage reimbursement rules requiring employers to reimburse employees for using their personal cars for work. This means that an employer could offer nothing in the form of reimbursement and it's completely legal.  Of course, many businesses offer reimbursement of costs because it's a good way to attract and retain talent. Common reimbursable expenses could be a gas allowance, a company vehicle , or more.

The answer to this question will vary depending on your situation and the reason for travel. That said, there are certain things that you will always want to ensure are included.

  • The miles that were driven; this includes the distance driven, as well as the beginning and ending odometer reading. The more information that is included, the better. 
  • The dates and times that you were on the road.
  •  The place you drove for business.
  •  The business reason for your trips.

Employers tend to like for these details to be included in a monthly expense report to calculate mileage reimbursement. This means it's better if your mileage log is created in a timely manner. Without detailed mileage log reports, your mileage reimbursement may lead to internal questions or even be denied. Even more, some employers may even accuse you of fraud if you don't have supporting documentation for your mileage reimbursement.

Download MileIQ to start tracking your drives

Automatic, accurate mileage reports.

How do companies calculate mileage reimbursements?

Companies typically use a car allowance or per-mile reimbursement . An allowance is a set fee per month for employees. The reimbursement involves paying an agreed-upon fee per mile.  For mileage reimbursements, many businesses still rely on manual mileage logs. That means employees write down their mileage, input it in spreadsheet forms, then include that information during their monthly expense report. This process is ripe for mileage inflation and inefficiencies.  Modern companies are leaning toward solutions like MileIQ for Teams . This service app automatically tracks and logs employee mileage, while also providing seamless reporting.

Can I take a mileage deduction if I get a mileage reimbursement?

No. The new tax laws removed deductions for unreimbursed business expenses like mileage.

Are mileage reimbursements taxable?

While there is no standard mileage reimbursement program across the country, it is a common practice in many industries to compensate employees for traveling from home to work. 

The Internal Revenue Service states: "Under current law, a taxpayer generally will not be required to include in income any reimbursements or payments by an employer to an employee for qualifying expenses incurred in the course of employment, unless the reimbursements or payments are excludable from gross income under another provision of the Code, such as section 122. If the reimbursements or payments qualify as a working condition fringe benefit, they are excludable from income and the employer can deduct them as a business expense."

What's the best way to track business mileage?

Many people aren’t sure of the best way to track business mileage. Business owners often find it difficult to account for the miles driven for their business and car owners who use their car for work often may not be able to document their mileage accurately due to lack of time, leaving thousands of dollars on the table. 

The best way to track business mileage is to always keep a record of your driving in some way. However, this should be done in a way that is easy to maintain, so that it is not a hassle. It is also important to understand what type of mileage tracking you would like to use. In general terms, there are three types:

1) Computerized (via an app like MileIQ) 2) Manual (Excel or Google spreadsheet)  3) Paper (print-out)

The best option is to document your mileage via an app like MileIQ. When you add the MileIQ appto your phone, you can automatically track your mileage wherever you go. The app runs seamlessly in the background, making it easy and efficient to use. Plus, with a one-swipe verification, you can easily classify your drives from the app dashboard. This app creates accurate reports you can rely on for all your mileage tracking needs.

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The business mileage rate for 2018 will be 54.5 cents per mile, up from 2017. The medical mileage rate also went up while the charity rate stayed the same.

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Star Fleet Trucking - We're Going Places

Owner Operator Trucking Business

Owner operator trucking compensation & benefits.

At Star Fleet, we believe our most valuable asset is our fleet of independent contractors, which is why we strive to provide them with fair pay, valuable benefits, and flexible schedules. Our transport pay is organized in a pay-per-mile approach. The amount our independent contractors earn depends on their willingness or ability to complete hauls. This means that the amount of money you make, or your yearly earnings, will depend on the number of transport jobs you complete. Additionally, our streamlined dispatch procedures give owner operator trucking contractors the ability to create their own schedules by picking up hauls as they fit. Read on to learn more about how to start an owner operator trucking business or partnership with support from the Star Fleet hauling service professionals.

Per-Trip Compensation

At Star Fleet Trucking, we pay our owner operator trucking contractors on a per-trip basis. The per-mile rate varies depending on the trip, fuel prices, and driving conditions. Feel free to call our recruiting office for the current per-mile payment rates.

Single Point of Contact

To streamline the process for our independent contractors, we have a single point of contact within Star Fleet for each driver. This means that whether you’re looking to be dispatched on a haul or have questions about our pay or benefits, you’ll always speak to the same person.    

Flexible Dispatch

At Star Fleet Trucking, we don’t do any forced dispatch. Instead, our owner-operators take on jobs as they see fit. Depending on their equipment or vehicles, drivers can work within any of our divisions: tow-away, mobi le home, lowboy trailer, drive away, and power-only transport. Independent contractors are fully in charge of their own schedules as long as they operate within Department of Transportation guidelines.  

Quick Driver Pay

When an owner operator picks up a n RV or camper haul, we pay 50 percent up front. The remaining payment is paid on the same day that paperwork is turned in after a delivery has been made. All our independent contractors will have their payments deposited directly onto an EFS Fleet Card.  

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Motor vehicle expenses

If you use your vehicle occasionally for business purposes, you can claim motor vehicle expenses on a per-trip basis. For example, if you are operating a daycare business, taking the children to a park or on an excursion may involve paying for fuel and parking. These are all the business expenses that you can claim.

If you regularly use your vehicle for business and personal trips, you can claim part of the total operating expenses for your vehicle as a business expense. You must keep accurate records that show the part of the total kilometres that you drove for your business.

For more information on motor vehicle records, go to Keeping daycare records .

Motor vehicle operating expenses include :

  • licence and registration fees
  • fuel and oil costs
  • electricity costs for zero-emission vehicles
  • maintenance and repairs
  • interest you pay on a loan to buy a vehicle
  • leasing costs

Do not include capital cost allowance ( CCA ) in your operating expenses. Instead, claim any CCA on  line 9936 of Form T2125 , Statement of Business or Professional Activities . For more information about CCA , go to Capital cost allowance for your daycare .

There is a limit to the amount of CCA , motor vehicle interest  and motor vehicle leasing costs that you can deduct for the vehicle that you use for your daycare. We explain these limits under " Keeping motor vehicle records " in Chapter 3 , Expenses , of Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income.

Calculating motor vehicle expenses

To calculate the vehicle expenses you can claim for the year, get the number of kilometers you drove for daycare. Then  divide this number by the total kilometers driven. Multiply this result by the total of all operating expenses for the vehicle.

Kayla runs a daycare in her home. Every week, she uses her van to take the children out to a museum or a gallery. In the year, she drove 20,000 kilometres . Out of those, she drove 2,500 kilometres for the outings with the children. The operating expenses for Kayla's van were $3,700 .

She calculates the business part of these expenses as follows:

( 2,500 ÷ 20,000 km ) × $3,700  in operating expenses = $462.50 .

Kayla can deduct $462.50 for the business part of her vehicle expenses.

For more information on reporting motor vehicle expenses, go to Motor vehicle expenses ( not including CCA ) .

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Penske’s Rent for a Day, Get a Second Day Free Special promotional discount applies only to the daily vehicle rental charges. All taxes, fees (including but not limited to vehicle use taxes), and surcharges (including but not limited to the Mileage Fee, Environmental Fee, Vehicle License Fee) are extra. Optional products such as supplemental insurance, Limited Damage Waiver (LDW), hand trucks, furniture pads, and dolly’s are extra. Fuel charges are extra. Promotional discount is valid only in the Contiguous United States. Customer must select the number of days for the rental and then the promotional discount is automatically applied at checkout. The promotional discount is available on household / personal local rentals only. The promotional discount is valid from 12:01AM ET, 10/1/2022 until 11:59PM ET, 11/11/2022; provided that the Customer must pick up the vehicle on a Sunday, Monday, Tuesday, or Wednesday during the promotional period. Limit of one use per Customer. Maximum of five (5) free day’s rental charges per Customer. This offer is subject to vehicle availability at the time of reservation. Promotional discount may be combined with other coupons, offers, or discounts. This promotional discount is not redeemable for cash or cash equivalent. The promotional discount is not transferable and Penske reserves the right to change terms at any time in our sole discretion.

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Personal Truck Rental Frequently Asked Questions

Find answers below to frequently asked questions about our Personal truck rentals .

Reserving a Truck

1. how can i check on or change my existing reservation.

You can access your reservation online , call 1-888-996-5415 or chat with one of our moving specialists.

2. Can I cancel my reservation?

You can cancel your reservation anytime with no fees attached.

3. Can I change the date of my reservation?

You can make as many date changes as needed prior to pick-up (within 6 months of original reservation date), based on availability, without affecting your rate.

4. What if I need to add days to my one-way truck rental reservation?

You may purchase extra days at any time for $100 per day. You can change your reservation online , call us at 1-888-996-5415 or chat with one of our moving specialists.

5. If I return my rental truck early, will I receive a refund?

  • One-way rentals - The one-way rental rate is on a per-trip basis. There is no refund for early return.
  • Local (round-trip) rentals - You will only be charged for the number of days you have your rental vehicle.

6. Do I need to provide a deposit for my reservation?

  • No security deposit when paid for with a credit card.
  • Security deposit of $100 when paid for with cash or check.
  • Security deposit of $150 when paid for with a credit card.
  • Security deposit of 150% of the estimated total with a minimum amount of $150 when paid for with cash or check.
  • All security deposits are fully refundable if the terms and conditions of the reservation are met.

7. Is my reservation guaranteed?

At Penske, we guarantee that the vehicle you reserved, or an equivalent or larger vehicle, will be available at the time and location you selected. If you reserve within 24 hours of pickup, Penske cannot guarantee a truck will be available for your reservation and Penske may provide an alternate pickup location.

Rates, Payment, & Fees

1. i checked a rate yesterday and it is different today. why is that.

Our rates are based on a variety of factors including equipment supply and customer demand. Because these factors fluctuate daily, our rates change on a daily basis.

2. What forms of payment does Penske accept?

We accept major credit cards, bank or cashier checks, and cash. Please note that Penske does not accept cash payments in excess of $5,000, though transactions can be split between two forms of payment.

3. Why are cash payments limited?

Due to federal money laundering concerns, Penske does not accept cash payments in excess of $5,000.

4. What is the environmental fee?

Penske is committed to doing its part to protect our environment. In the operation of our truck rental business, we handle a number of materials that may be harmful to the environment. These materials must be disposed of properly and in accordance with the law. Penske charges a nominal environmental fee on all local, one-way and commercial rentals to cover these costs. Please review your rental agreement for cost details.

5. Are there any charges due when I return the truck?

There are no charges due if you are on time and return the truck in the same condition and with the same fuel level or charge level, with respect to electric vehicles, as when you received it. Penske does not have any hidden mileage or turn-in fees.

6. Are additional days for one-way rentals refundable?

Prior to pick-up, any additional days added are refundable up to payment of rental. Once payment is made and after pick-up, additional days paid for are non-refundable.

Renter Qualifications

1. how old do i have to be to drive a penske truck.

You must be at least 18 years old and able to produce two forms of identification, including:

  • Driver's license
  • State-issued ID
  • Social Security card
  • Vehicle registration
  • Military ID
  • Credit card

Penske personal moving trucks do not require a special license to drive.

2. Can someone else drive the truck I have rented?

Yes. You may add up to three additional drivers for a fee of $10 each. Additional drivers must also provide two forms of identification. Family members may be added at no charge.

Towing Questions

1. does penske rent moving trailers.

Penske does not rent moving trailers. However, we do rent a variety of truck sizes. Picking a larger truck will allow you to pack all your belongings in one spot. And you can tow your car behind your Penske truck on our safe and convenient towing equipment.

2. Can I tow my own trailer behind a Penske truck?

No. For liability reasons and your safety, we do not allow customers to tow any non-Penske-owned equipment behind our trucks.

3. Can I rent a car carrier or tow dolly without a Penske truck?

No. Penske's towing equipment is engineered specifically to tow behind a Penske truck only.

4. Why can't my make or model of car be towed on your towing equipment?

Not all vehicles meet our weight, width, tire size, wheelbase and drive shaft requirements. We have these requirements to prevent damage to your vehicle. View our towing equipment .

Toll Road Questions

1. am i responsible for paying tolls.

Yes. You are responsible for any fines or penalties related to parking, traffic, operating and moving violations, including toll fees that occur during your rental period.

2. What happens if I go through electronic tolling?

Unless you have paid the toll directly, Penske will initially be charged for the toll since the license plate on the rented truck or cargo van is registered to Penske. Penske will then charge you for tolls incurred throughout your rental, plus a $25 processing fee.

3. How do I find and pay for the toll fees?

After your rental period, you will receive a communication outlining the toll charges that occurred during your rental period and the $25 processing fee. The payment will be processed using the payment method you have on file.

4. How long will it take to receive a communication about my toll fees?

Penske has no control over when a jurisdiction will provide toll charges. You will be notified once Penske receives and processes the information.

Accessibility

1. what penske vehicles offer hand controls.

Currently, hand controls are available for our high-roof cargo vans, 12 foot trucks and 16 foot trucks.

2. How do I rent a vehicle with hand controls?

For assistance reserving a vehicle with hand controls, call 1-844-847-9577 to speak with a customer service representative. Reservations must be set up at least 10 days in advance.

3. Which locations offer vehicles with hand controls?

Rental trucks and vans with hand controls are available at Penske locations and cannot be rented at agent locations. To find a location near you, call 1-844-847-9577 .

4. Will I need any additional documentation to rent a vehicle with hand controls?

Yes, you will need a driver’s license indicating your ability to drive a motor vehicle equipped with hand controls.

Why team up with Penske? Because we treat your business as if it were our own, creating custom plans that keep you moving forward.

In the unlikely event of a breakdown, one call to the penske 24/7 roadside assistance team is all you need., with just a click or two, you can reserve a truck, find the nearest penske location, watch helpful videos and more..

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All you need to know about annual travel insurance policies

Ashley Kosciolek

As demand for travel soars and everything from weather to staffing issues leads to higher prices and cancellations, it's more important than ever to protect your trip arrangements with travel insurance .

However, it's not always easy figuring out which type of plan to pick. There are standard policies that cover general delays, interruptions and cancellations; "cancel for any reason" plans that account for personal whims in addition to unforeseen circumstances; and lesser-known annual options.

In this article, I'll go over what you need to know about the third type: annual travel insurance coverage.

For more TPG news delivered each morning to your inbox, sign up for our daily newsletter .

What is annual travel insurance?

per trip basis

Annual travel insurance plans (also known as multi-trip plans) last for one year and generally cover all trips taken within that period until either the policy expires or the maximum payout amounts are reached. The policy usually kicks in for trips that take you more than a certain distance from home.

For example, my Allianz AllTrips Prime annual plan remains in effect for one year following the purchase date of my policy. I'm covered on all trips during which I'm at least 100 miles from my residence.

This differs from standard travel insurance, which is purchased on a per-trip basis and covers only one specifically insured journey per policy. Standard policies begin when travel for the insured trip begins and end when the insured trip ends, rather than covering multiple travel experiences within a specific period of time.

What does annual travel insurance cover?

Coverage depends on the plan you purchase. There are usually several tiers from which to choose, with the lowest offering the least coverage and the highest offering the most.

Using my policy as an example, I'm covered for up to $3,000 per year in trip interruption expenses, including hotel room coverage at $250 per night, which I used when I was recently isolated for 10 days after testing positive for COVID-19.

My policy also offers a $3,000 annual trip cancellation benefit, $20,000 in emergency medical coverage, $100,000 in emergency transportation (including medevac services), $45,000 in rental car theft and damage protection, $25,000 in travel accident coverage and $1,000 for essentials in the event of baggage loss or damage, along with a handful of other small benefits.

Note that many annual policies do not include things like "cancel for any reason" coverage or trip interruption benefits. If those items are important to you, check with your provider before making a purchase.

How much is an annual travel insurance policy?

Sure, an annual travel insurance policy may sound great, but how much does one cost? I was surprised to find that insuring your trips for a whole year with an annual policy is often not much more expensive than insuring one or two trips individually, depending on the options you select.

A decent annual travel insurance plan will likely set you back a couple hundred dollars. The more coverage you add, the more expensive the plan will become. The cost also changes depending on variables like your age and where you live.

The best thing to do is contact your preferred provider for a quote or check out an aggregator like InsureMyTrip to compare premiums.

Which companies offer annual travel insurance plans?

per trip basis

The Points Guy recommends the following travel insurance providers , all of which sell annual or semi-annual policies:

  • Allianz Travel Insurance .
  • Seven Corners .
  • Travel Guard .
  • World Nomads .

When should I purchase annual travel insurance?

There are several reasons why annual travel insurance might be better for you than separate policies for individual trips. If you travel a lot — more than two or three times annually — it could be more cost-effective than purchasing separate policies for each journey.

For me, it makes sense because I travel for a living, often taking a dozen or more trips each year. Also, much of my travel is comped, which makes insurance more difficult to acquire. (If I haven't paid for a cruise, flight or hotel, I can't attach a dollar amount to it and, therefore, often can't insure it. I also wouldn't be able to provide purchase receipts in the event something went wrong and had to file a claim.)

Other factors to consider include your health, how adventurous your travels might be, whether you have coverage as a credit card perk and how much your travel arrangements cost versus how much coverage you can get with an annual plan versus individual policies.

Another consideration right now is COVID-19. For me, the annual plan made sense because most of Allianz's individual plans don't cover issues linked to COVID-19. However, the annual coverage I purchased does.

Other things to know about annual travel insurance policies

Here are a few additional tidbits I learned after filing a trip interruption claim under my annual travel insurance policy. Keep them in mind when deciding if an annual policy is right for you.

  • Before committing to the purchase of any travel insurance plan, make sure to inquire about specific components that are important to you. For me, those were COVID-19 coverage, trip interruption benefits and medevac coverage.
  • Know that your coverage does not reset each time you travel when you opt for an annual policy. So, if you have a trip that goes awry, you file a claim and you max out the benefit allowed by your plan, you won't have that benefit available to you for the remainder of your policy year.
  • Depending on your policy, you might have to return home between travel sessions in order for each trip to be covered. Taking several back-to-back trips could prevent them from qualifying for coverage under your annual insurance plan, so be sure to read the fine print, and plan accordingly.
  • If you purchase annual or multi-trip travel insurance, keep your policy card and provider phone number with the other important documents you bring when you travel so they're easily accessible in a pinch.
  • If you find yourself in a covered situation for which you'd like to seek reimbursement, keep all receipts and take photos that will help to support your claims when they're submitted.
  • Don't assume all your expenses will be reimbursed, even if you think they'll be covered. It doesn't hurt to try, but in my case, my Allianz plan only partially covered the hotel expenses I submitted.

per trip basis

Single Trip Travel Insurance

Evacuation and repatriation.

  

SAFE TRAVELS PROGRAMS 

The Travel Assistance program includes evacuation and repatriation, probably the two most expensive and difficult procedures of an emergency. With over 30 years experience TAI may be the most time honored program in America. Traditional TAI provides membership benefits for individuals and families on either annual or per trip basis . Travel coverage begins when you are abroad.

Check our other travel options if this program does not meet your needs

TAI is administered by Trawick International and underwritten by Nationwide Insurance 

Choose from a variety of per trip or annual options with Travel Assistance International (US Residents Only) Plans start for as little as $0.63 per day per person. TAI provides all the membership benefits and includes evacuation and repatriation. TAI also offers optional limited medical and Travel AD&D.

                   800-821-2828

SAFE TRAVELS OUTBOUND

Safe Travels Outbound is for US travelers who are planning trips outside of the United States.

With Trip Cancellation

Safe travels first class, safe travels explorer plus.

Cancel for any reason available.

Trip Cancellation up to $50,000

 Evacuation up to $1,000,000

Emergency Medical up to $150,000

 Includes Covid 19 Coverage

For foreign or domestic trips

No Pre-existing if purchased within 7 Days of Initial Deposit 

Trip cancellation from $0 to $100,000 Evacuation up to $50,000 Medical up to $10,000 Includes Covid 19 Coverage

ITravel Insured Trip Insurance

Protect your investment with coverage and confidence

Covers trips up to 90 Days 

3 Plans to choose from  Lite, SE, or LX

Available in all 50 States

ITravel Insured offers travel plans for every insurance need. Coverage from potential losses of Trip Cancellations, Baggage Delay, Emergency Evacuations. Trip Interruption, etc.

Some plans include Cancel for any Reason benefits.

Choose Your Plan

Copyright © 2018 Travel Assistance International - All Rights Reserved.

Travel Assistance International reserves the right to amend any provision in this document without prior notice or approval.

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Employee on a Per Trip Basis can be Regular Employee

labor hr double bundle

Rodrigo A. Upod vs. Onon Trucking and Marketing Corporation and Aimardo V. Interior G.R. No. 248299, July 14, 2021

Regular employment of truck drivers in hauling business; Where the employee performed acts necessary and desirable to respondent company’s  business  and trade for more than a year, his  status had already ripened that of regular employment;

Respondent Onon Trucking and Marketing Corporation (Onon Trucking / Respondent Company) hired petitioner Rodrigo A. Upod (Upod) way hack in April 2004 as hauler/driver. His tasks consisted mainly of travelling to the manufacturing plant of San Miguel Brewery, Inc. in San Fernando, Pampanga to withdraw stocks for piling and distribution to different grocery stores.

per trip basis

Since then, Upod peacefully and continuously reported for work until February 2017 when he was no longer given any delivery assignment. He, nonetheless, continued maintaining the hauling trucks for a few days. Thereafter, he decided to leave and file the present suit because he realized that his continuous employment was no longer possible.

Respondent company, on the other hand, denied the supposed employer-employee relationship with Upod and asserted there could be no illegal dismissal to speak of since Upod was never its employee. It countered that respondent Interior was the owner of Onon Trucking, an entity engaged in wholesale and retail of products. It hired independent freelance drivers like Upod to transport supplies to its clients. It paid the drivers on per delivery basis which in Upod’s case was sixteen percent (16%) of the gross revenue per trip. Upod’s engagement ended without further notice, upon delivery of the supplies or upon his return to the warehouse whichever came first.

per trip basis

Acquire Mastery of HR/Labor Doctrines, Rules and Principles with Atty. Elvin’s HR Bundle Books at Discounted Rate

The Labor Arbiter (LA) declared Upod as respondent company’s regular employee.

The labor arbiter held that all the elements of employer-employee relationship are present in this case: One. Respondent company hired Upod as driver to transport its goods to different parts of Luzon. Two. Respondent company paid Upod on per trip basis. Three. Respondent company’s power to dismiss Upod was inherently included in its power to engage the latter as its employee. Four. Upod performed his tasks as truck driver under respondent company’s supervision and control.

Thus,  it was respondent company which determined Upod’ s route for the areas of delivery. The labor arbiter granted Upod’s prayer for separation pay, 13th month pay, and attorney’s fees but denied his claim for non-membership with the SSS, Philhealth, and Pag-Ibig. According to the labor arbiter, these claims should be lodged with the proper forum.

NLRC Ruling:

The National Labor Relations Commission (NLRC) reversed the LA.

The NLRC held that Upod did not adduce evidence to prove his supposed employment with respondent company. On the contrary, the terms of the per trip contract were clear –  the engagement ended upon completion of Upod’s delivery of the goods or his return to the  warehouse whichever came earlier. The limited engagement of Upod’s services-two to three (2-3) times per week also weighed heavily against Upod’s claim of employment with respondent company. Absent any employer-employee relationship between Upod and respondent company there could be no illegal dismissal to speak of.

Upod’s motion for reconsideration got denied.

The CA modified the NLRC Decision.

While it agreed with the labor arbiter that there was indeed an employer-employee relationship between the parties, it nevertheless refused to pronounce that the NLRC gravely abused its discretion when it held that Upod was not illegally dismissed.

On the contrary, it held that Upod, as a fixed-term employee of respondent company, was validly dismissed.Upod voluntarily signed the per trip contract such that the engagement ended upon his delivery of the goods or his return to the warehouse whichever came first, without need of further notice.

Upod’s motion for reconsideration was deniedIssue/s:

Whether or not a truck driver on a per trip basis is a regular employeeSC Ruling:

The Supreme Court (SC) found the petition meritorious.

Before the Court could rule on illegal termination cases, the employee must first establish his or her employment relationship with the employer. The court ascertains whether the employee was able to discharge this burden by taking into account the determinative factors of employment under the four-fold test: (1) the  selection and engagement of the employee; (2) the payment of wages; (3) the power of dismissal; and ( 4) the power to control  the employee’s conduct.

The elements are all present here. One. Respondent company hired Upod as hauler/driver. Except for the interruption in Upod’s service from 2009 until 2014, he had been with respondent company since 2004 until 2017 or for about eight (8) years already.

Two. Respondent company paid Upod 16% of gross  revenues per trip. The fact that Upod was paid on per trip basis  does not negate the existence of an employer-employee relationship;  for the same is simply  a method for computing compensation. One may be paid on the basis of results or time expended on the work,  and may or may not acquire an employment status, depending on the presence or absence of the elements of an employer-employee  relationship.

Three. Respondent company’s power to hire included its inherent power to discipline Upod.

Four. Respondent company exercised the power of control over Upod’s performance of his task. For one, the truck which Upod operated was owned by respondent Onon Trucking. For another, respondent company specifically defined respondent’s route for e very delivery, e.g., Tuguegarao City, Cagayan to San Fernando, Pampanga.

In Chavez vs. National Labor  Relations Commission, the Court declared Chavez a regular employee despite having been engaged and paid on a per trip basis . The Court found that respondents engaged Chavez’ services without the intervention of a third party; Chavez received compensation from respondent company for the services he rendered to the  latter; respondents’ power to dismiss was inherently included in their power to engage the services of Upod as truck driver; and respondents’ right of control was manifested by attendant circumstances.

The SC reinstated the findings of the LA. Citing Article 295 of the Labor Code, the SC held that regular employee is  one who is either (i) engaged to perform activities which are necessary or desirable in the  usual business or trade of the employer; or (2) a casual employee who has rendered at least one (1) year of service, whether continuous or broken, with respect to the activity in which  he or she  is  employed.

As an entity engaged in the wholesale and  retail of various products, respondent company must necessarily engage the services of delivery  drivers, such as herein Upod, for the purpose of getting its products delivered to its clients. To be sure, since Upod had performed acts necessary and desirable to respondent company’s  business  and trade for more than a year, his  status had already ripened to a regular employment.

In Cielo vs. National Labor Relations Commission, therein Upod was declared a regular employee of the private respondent which was engaged in the trucking business  as a  hauler of cattle,  crops,  and other cargo for the Philippine Packing Corporation. Private respondent’s business, according to the Court, required the services of drivers continuously because the work was not seasonal, nor limited to a single Acquire Mastery of HR/Labor Doctrines, Rules and Principles with Atty. Elvin’s HR Bundle Books at Discounted Rateundertaking or operation. Since Cielo had already completed more than  six ( 6) months of service with the trucking company, he was deemed to  have already acquired the status of a  regular employee at the time of his dismissal.

In the case of Upod  here, he  had  already been  in the service of respondent company continuously for eight (8) years before he got dismissed. To be valid,  Upod’s dismissal  should have been for just or authorized causes and only upon compliance with procedural due process.

As it was,  respondent company complied with neither conditions in effecting Upod’s dismissal. It just  abruptly stopped giving  delivery assignment to Upod in February 2017. Upod need  not even prove the fact of his dismissal in view of respondent company’s admission that it stopped giving assignment to Upod because allegedly, his contract already expired

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per trip basis

Excess Motor Truck Cargo Program

Offered by TCB Insurance Programs

Description

$10M Maximum Premium

$50K Minimum Premium

Carrier Information

Non-Admitted

Rating By AM

Listing Contact

Thomas Bradshaw Underwriter/Owner

TCB Insurance Programs

9 listings in 50 states + DC

Availability 50 states + DC

Not Covered

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Private Jet Charter

Chartering a jet one trip at a time is the most flexible aircraft access method available in the market.

Private Jet Charter Solutions for Executives

Get a Quick Private Jet Charter Quote

At Paramount, we offer private jet charters so that you can be confident that you can always get to where you need to be on short notice and with utmost flexibility. You can charter the ideal aircraft for your specific trip with as little as little 4 hours of notice.

If you fly less than 25 hours a year, chartering private jets as needed is the most cost-effective and flexible method for you to fly privately, whether it is for business or private use. Often, jet card members, fractional owners, and whole aircraft owners will use on-demand charters to back up their flying methods to ensure aircraft availability.

Chartering a jet one trip at a time is the most flexible aircraft access method available in the market. Private jet clients can tailor their specific charter flight on a per-trip basis and as needed without long-term commitment or obligations.

Grab Control Through Private Jet Charter as Needed

Chartering a jet as needed gives you the most amount of freedom and control over the way you travel. There’s no other way of flying private that allows you to have the same level of flexibility as flying on a per-trip basis. With an ad-hoc private jet charter, there are no blackout days, and you can fly at the last minute if need be in almost all cases.

There are exceptions to the rule. For example, flying out last minute at 2 am out of a remote location on a Saturday night during peak holiday seasons will be difficult, considering aircraft and crew availability will be scarce.

Another benefit of private jet charter on demand is that you can take advantage of one-way specials and empty-leg flights if and when your schedule matches up with a great deal in the market. Considering you are not locked in to use a specific operator or aircraft, you can decide which aircraft to book on a per-trip basis.

It’s possible to get a great discount on a flight if the aircraft needs to fly in the direction that you need to go. These last-minute charter prices can save you as much as 75% when compared to standard charter rates when the opportunities become available in the market. At Paramount, we have access to the largest selection of private jet empty-leg flights in the industry using multiple air charter platforms and communities available for charter brokers.

There is a 2-hour call out for pilots, and generally, we can have you airborne with as little as 4 hours of notice. Our record time is 29 minutes from the time we received the call to the time clients were wheels up. In this particular case, the pilots were at the airport and ready to go. In all cases, as soon as the charter is booked and paid for, the aircraft is prepared for immediate departure. Private jet charters provide benefits that you wouldn’t be able to get by flying any other way. Many people might look into alternatives, such as whole or fractional ownership, or using fixed hourly jet cards. While these can also help you travel at a moment’s notice, none have the ease and flexibility of a single private jet charter.

Estimate Your Private Jet Charter Cost

If you're interested in jet charter prices check out our tool below. You'll find more details and private jet rental cost estimates of charter flights. You can compare charter prices among various private jet categories for the same routes.

Some of the Main Benefits of Private Jet Charter Include

  • No long-term commitments
  • Pay on a per-charter basis
  • Significant cost savings per hour when compared to other aircraft access methods
  • No initiation costs, monthly or annual fees
  • Flexibility to use any size jet on a per-trip basis without penalty
  • Charter jets last minute all year long
  • No blackout period and 365 days availability
  • Extraordinary cost savings on international flights with compared other aircraft access methods

Comparison of Aircraft Access Methods to Private Jet Charter

Here are all the ways to access private jets and how many hours one needs to fly to be a good fit for each model.

  • Private Jet Charter – If you charter less than 25 hours a year
  • Dynamic Debit Jet Card memberships – If you charter between 25 and 50 hours a year
  • Fixed Hourly Jet Cards – Between 25 and 50 hours
  • Fractional Ownership – More than 50 hours a year
  • Whole Ownership – If you fly more than 200 hours a year
  • Private jet charters are used by private individuals, corporations, and entertainers, regularly. Live-touring flights, special events charters, and one-off group charters are almost always accessed using – one-off private jet charters.

Please note: Ad-hoc private jet charters also referred to as on-demand private plane charters are often used in combination with other aircraft access methods, as well.

Some Examples of Special Events that are Perfect for Chartering a Jet:

  • Super Bowl charter flights
  • Business meetings
  • Multi-leg real estate tours
  • Family wedding gathering at a remote location
  • Honeymoon charters
  • Family vacations
  • Live music performance charters

How Does a Private Jet Charter Process Work?

At Paramount, you’ll have a team dedicated to ensuring that every detail of your flight is taken care of, from inception to touchdown. Chartering a private plane with us means that you’ll have access to a wide variety of airports all over the world and over 4,000 preferred aircraft. We can help you find the ideal aircraft that will best fit your needs while representing your interest in the marketplace for safety, quality, reliability, and price.

How Much Does a Private Charter Cost?

Here are some samples of private jet charter prices per hour. You can learn more about our one-off charter prices by getting an online instant charter quote or by reviewing our private jet rental pricing page. 

What Safety Measures Does the Private Jet Charter Company Have in Place?

All private jet charters provided by Paramount exceed the FAA 14 CFR Part 135 Air Carrier and Operator Certification requirements or a foreign equivalent authority certification for international flights. Additionally, we utilize third-party safety rating organizations such as ARGUS and Wyvern to conduct safety checks on the operator, aircraft and crew. Before each flight, we furnish our clients with a safety check report. The operator, aircraft, and crew must meet or surpass the minimum safety standards set by ARGUS and Wyvern to qualify for Paramount client charters, standards that significantly exceed the FAA's minimum requirements.

It's important to note that Paramount does not own or operate airplanes. The operators of the aircraft retain control over their operation. At Paramount, we meticulously vet, verify, and screen the certifications, insurance, and safety ratings of the operator, aircraft, and crew on a per-trip basis. We also rate operators and their aircraft internally based on client feedback on a per-trip basis and have been gathering data for almost 20 years. Chartering a jet through Paramount provides an additional layer of private jet safety , as we actively oversee the operators and their crews. Our commitment is to represent our client's interests in the market, adhering to the guidelines of New Rule 295 , “Agent for the Client,” per FAA Charter Broker Rules.

How Do I Book a Last-Minute Private Jet Charter?

First, we review the details of your request to find the ideal aircraft options to present to you.

Once you choose the option that best suits you, we send you paperwork via DocuSign to review and sign off on the trip. You can pay for your charters via major credit cards or by wire.

Once the trip is confirmed, we will follow up with an itinerary and FBO location to meet your jet.

If you are bringing pets, or small children, or traveling internationally, we will provide you with specific instructions to ensure a smooth and enjoyable experience. If a child is flying internationally with one parent, special instructions will be required. We can arrange for your ground transportation and in-flight catering as well as your favorite reading material or movie onboard. Video games for the kids, no problem. 

Please note: For international flights, some locations require visas and landing permits. Landing permits can take anywhere from 1 hour to 4 weeks, depending on the location. Generally, we can get a landing permit in less than 24 hours for most international flights.

Keep in mind that during peak travel periods, there will be more demand for charters. During the holiday season, be sure to book as far in advance as possible, ideally more than 10 days ahead of departure to ensure a large selection of aircraft availability. And if you are planning to fly to a major event such as the Super Bowl or Daytona 500 for example, aircraft landing permits and parking become scarcer as we get closer to the date of the event.

In private aviation, peak periods include the days surrounding Thanksgiving, Christmas, New Year, Presidents Day, MLK Day, Spring Break weekends in March, Easter, Memorial Day, and around the Fourth of July. This also extends to the busiest days just before and after these holidays.

To book a short-notice private jet charter flight contact us as soon as possible at  +1-877-727-2538 or  send us an email and we will provide you with a quick overview of what aircraft are available in real time.

What is the Cancellation Policy of a Charter Flight?

The cancellation policy, terms, and associated penalties vary based on every operator of the aircraft. As a general rule, all booked one-way flights, empty legs, and flights booked during peak periods come with a 100% cancellation fee. Round trip Cancellation penalties usually begin at 1 to 2 weeks before departure at 50% of the flight amount. 80% of the flight amount if cancellation occurs within 48 hours of departure and 100% of the flight amount if cancellation occurs within 24 hours of the departure time. Some VIP airliner operators require a 25 to 50% non-refundable deposit upon booking.

At Paramount, all cancellation fees are based on the operator's requirements, and in unfortunate situations where a client must cancel a flight last minute, we do our best to encourage the operators to refund our clients anyway. We have been successful in the past; we once were able to refund over 180,000 USD. However, there is no guarantee that the operators will abide by our request, but you can be sure we will try our best. Paramount will never charge you cancellation fees unless the operator charges, enforces, and/or collects cancellation fees.

Are there Additional Fees Beyond the Initial Charter Cost?

There can be additional fees beyond the initial charter cost but in most cases, there are none.

Our private jet charter agreements are inclusive of all costs except incidental items, such as pet accident cleaning fees, de-icing fees, and Wi-Fi fees when applicable for example. Operators are pretty strict about passengers damaging their aircraft interior, which can incur significant additional fees. If all goes as planned there should not be any ancillary fees associated with the charter.  Less than 1% of our charter flights incur additional fees beyond the initial charter costs.

Is Wi-Fi Available on the Plane?

Yes, many private jets have Wi-Fi, and more operators are offering it as an added service with no additional charge. Some operators, particularly on international flights, charge on a per-megabyte basis. If connectivity is important to you, please let us know, and we will provide you with aircraft options that are equipped with Wi-Fi at no additional cost when possible.

Discover the Most Travelled On-Demand Jet Charter Destinations

New York private jet charter

IMAGES

  1. Surf Smelt fishing start and end times on a per-trip basis standardized

    per trip basis

  2. Average Trip Lengths per Trip Type

    per trip basis

  3. Efficiency per trip

    per trip basis

  4. The components of the average GTC per trip.

    per trip basis

  5. Emissions and number of flights for the five trip types with the

    per trip basis

  6. SOCIAL NETWORK USE PER TRIP PHASE (%)

    per trip basis

COMMENTS

  1. Wages Paid Per Trip Do Not Determine the Existence or Absence of

    The fact that Africa, et al. were paid on a per trip basis is irrelevant in determining the existence of an employer-employee relationship because this was merely the method of computing the proper compensation due to Africa, et al. Third, Expedition's power to dismiss was apparent when work was withheld from Africa, et al. as a result of the ...

  2. Truck Driver on Per Trip Basis Can Be Regular Employee

    The fact that Upod was paid on per trip basis does not negate the existence of an employer-employee relationship; for the same is simply a method for computing compensation. One may be paid on the basis of results or time expended on the work, and may or may not acquire an employment status, depending on the presence or absence of the elements ...

  3. Per diem: Meaning, Calculation, and 2024 Rates

    A per diem job is an employment arrangement where individuals are hired on a day-by-day or as-needed basis, typically without a long-term commitment or fixed schedule. ... are used by Federal agencies to reimburse their employees for expenses incurred while on official travel. GSA per diem reimbursement rates are made up of two components: a ...

  4. PDF CMS Manual System

    flat rate per trip basis (P9604) where applicable under Section 1833(h)(3) of the Act. X X 12593.2 Contractors shall pay for code P9603, where the average trip to the patients' homes exceeds 20 miles round trip, at $0.585 per mile, plus an additional $0.45 per mile to cover the technician's time and travel costs, for a total of $1.04 per

  5. Per Trip Definition

    Examples of Per Trip in a sentence. If in extreme case, it is required for calculating Price increase / decrease in Per Trip charges at the time of fuel price increase / decrease after date of contract /order/ agreement are to be calculated on the basis of kilometer in tender plus taking 4.0 km/ liter as average for 9/16 MT vehicles.. For services covered by this Agreement, allowable travel ...

  6. Almirante: Truck driver paid per trip is an employee

    Published on : Jun 30, 2017, 5:24 am. PETITIONER Mario N. Felicilda was hired last Oct. 29, 2010 by respondent Manchesteve H. Uy as a truck driver for his trucking service under the business name Gold Pillars Trucking (GPT). He was issued a company identification card, assigned in one of GPT's branches in Manila, and paid on percentage basis.

  7. How to Calculate Mileage Reimbursement & IRS Rules

    Mileage reimbursement is a tax deduction offered to employees who use their own vehicles for work-related travel. If you are reimbursed for mileage, you can reduce the amount of income taxes you owe on your salary. ... So if you drove 1,000 miles and got reimbursed .585 cents per mile, your reimbursement would be $585 (1,000 miles X $0.585 = $585).

  8. Star Fleet Owner Operator Trucking Compensation & Benefits

    Per-Trip Compensation. At Star Fleet Trucking, we pay our owner operator trucking contractors on a per-trip basis. The per-mile rate varies depending on the trip, fuel prices, and driving conditions. Feel free to call our recruiting office for the current per-mile payment rates.

  9. Motor vehicle expenses

    If you use your vehicle occasionally for business purposes, you can claim motor vehicle expenses on a per-trip basis. For example, if you are operating a daycare business, taking the children to a park or on an excursion may involve paying for fuel and parking. These are all the business expenses that you can claim.

  10. Penske Truck Rental FAQ

    One-way rentals - The one-way rental rate is on a per-trip basis. There is no refund for early return. ... Local (round-trip) rentals - You will only be charged for the number of days you have your rental vehicle. 6. Do I need to provide a deposit for my reservation? For one-way reservations: No security deposit when paid for with a credit card

  11. How often do you have employees submit expenses?

    We request Reports be submitted on a per trip basis. For non-trip expenses, we request a monthly report. I find this really simplifies auditing though it can result in a higher number of report submissions - hence higher transaction fees.

  12. All you need to know about annual travel insurance policies

    This differs from standard travel insurance, which is purchased on a per-trip basis and covers only one specifically insured journey per policy. Standard policies begin when travel for the insured trip begins and end when the insured trip ends, rather than covering multiple travel experiences within a specific period of time.

  13. G.R. No. 248299

    The fact that petitioner was paid on per trip basis does not negate the existence of an employer-employee relationship; for the same is simply a method for computing compensation. One may be paid on the basis of results or time expended on the work, and may or may not acquire an employment status, depending on the presence or absence of the ...

  14. Per Trip

    The Travel Assistance program includes evacuation and repatriation, probably the two most expensive and difficult procedures of an emergency. With over 30 years experience TAI may be the most time honored program in America. Traditional TAI provides membership benefits for individuals and families on either annual or per trip basis .

  15. cars vs. planes on a "per trip" basis

    Practical Travel Safety and Security Issues - cars vs. planes on a "per trip" basis - I'm contemplating getting on a plane for an international flight, and I am not very soothed by the claims that planes are by far the safest form of travel, when I find that those claims rely on a "per passenger mile"

  16. Employee on a Per Trip Basis can be Regular Employee

    The fact that Upod was paid on per trip basis does not negate the existence of an employer-employee relationship; for the same is simply a method for computing compensation. One may be paid on the basis of results or time expended on the work, and may or may not acquire an employment status, depending on the presence or absence of the elements ...

  17. Insurance Markets Search Results

    If your current Carriers can not provide high limit Motor Truck Cargo coverage on a annual or per trip basis, we can help. We can provide excess limits up to $10,000,000. We frequently provide $150,000 X $100,000 over many domestic insurers. Coverage on an annual or per trip basis. ...

  18. PART 1

    Or the cost of tires that are chargeable to a customer on a per kilometer basis. These are some of notable variable costs used in trucking operations: Fuel; Maintenance costs (e.g. tires charged on per kilometer basis, and etc.) Direct labor (if the driver and truck helper are both paid on per trip basis) Toll fees, delivery fees, other ...

  19. Peer-to-Peer Car-Sharing Programs

    Members can rent a vehicle by the minute, hour, or day or on a per trip basis. Car sharing does not require trip-specific contracts or agreements, nor does it require you to walk into a retailer. The service is available to the consumer 24 hours a day, 7 days a week, 365 days per year. The following are defined in Act 53 of 2022:

  20. Excess Motor Truck Cargo Program from TCB Insurance Programs

    Description. If your current Carriers can not provide high limit Motor Truck Cargo coverage on a annual or per trip basis, we can help. We can provide excess limits up to $10,000,000. We frequently provide $150,000 X $100,000 over many domestic insurers. Coverage on an annual or per trip basis. No appointment required.

  21. Solved Required Identify the following costs as fixed or

    Required Identify the following costs as fixed or variable: Costs related to plane trips between Boston, Massachusetts, and San Diego, California, follow. Pilots are paid on a per-trip basis. Pilots' salaries relative to the number of trips flown. Depreciation relative to the number of planes in service. Cost of refreshments relative to the.

  22. The Private Jet Card: What Is It, And What Are the Benefits

    Our Private Jet Card Membership is a pre-paid program, giving you access to the finest and safest private jets in the world. You can: charter any size aircraft on a per-trip basis. give as little as 4 hours of notice. access aircraft worldwide, 365 days a year.

  23. Private Jet Charter

    Private jet clients can tailor their specific charter flight on a per-trip basis and as needed without long-term commitment or obligations. Grab Control Through Private Jet Charter as Needed. Chartering a jet as needed gives you the most amount of freedom and control over the way you travel. There's no other way of flying private that allows ...