When employees need to use a vehicle to conduct university business, they have two transportation options:

Supervisors are responsible for determining and communicating the preferred mode of transportation for each trip to their direct reports. The preferred mode of transportation should be the one that is most cost-effective and least expensive and adheres to the NSHE requirements in .

All employees using a personal vehicle for university business travel (including volunteers, graduate assistants, and student workers) are eligible for mileage reimbursement. Employees are reimbursed at the determined by the IRS. These rates change every January. 

The driver must be the registered owner of the personal vehicle used.

Unless specifically authorized in writing by the employee’s supervisor for the employer’s convenience, an employee who makes a single trip greater than 200 miles should use a State Motor Pool vehicle or a rental car if either option is less expensive than use of a personal vehicle.

Employees are not entitled to fuel reimbursement for personal vehicle use.

Types of Reimbursements

Full Mileage Reimbursement (Employer Convenience)

Employees and registered volunteers are eligible for full mileage reimbursement when a supervisor determines that an employee’s personal vehicle is the preferred means of transportation. This is considered employer convenience.

Partial Mileage Reimbursement (Employee Convenience)

Employees are eligible for 50 percent reimbursement when a supervisor determines that a rental car or state motor pool vehicle is the preferred means of transportation, but an employee chooses to drive their personal vehicle instead. This is considered employee convenience. If an employee uses their personal vehicle for their convenience, the employee will be reimbursed at the (50% of the IRS standard rate) as established by the State of Nevada.

Examples of Employee Convenience

  • An employee is combining university business with personal leave time and decides to drive their personal vehicle because they wish to have their vehicle once leave time starts.
  • An employee does not fly due to personal or medical reasons. Supervisors can make exceptions for medical conditions when supported by a request through the Office of Equal Employment/Tite IX.

Calculating Mileage

The IRS considers mileage or other transportation expenses that are incurred for travel between an employee’s home and the workplace to be personal commuting expenses, regardless of when the trip occurs (scheduled work hours or other times). Since the IRS does not consider those miles to be a valid business expense, mileage reimbursement is calculated starting at employees assigned work location and ending at business destination(s).

Mileage Log and Google Maps/MapQuest screenshots showing the mileage for each leg of the trip(s) must be included on the Expense Report.

Airport Travel

Mileage to and from the airport is calculated from employees assigned work location unless the flight is before or after normal work hours or on the weekend. In these instances, mileage may be calculated from the employee’s residence. If an employee is dropped off at the airport, mileage may be claimed for drop-off (departure) and pick-up (arrival).

Insurance Coverage

Employee's personal insurance is primary when driving for university business. In the event of an accident, the 51³Ô¹ÏºÚÁÏ department may be liable for excess costs not covered by the employee's insurance.

Vehicle Use & Safety Program

51³Ô¹ÏºÚÁÏ Risk Management maintains qualification/authorization/documentation requirements for personal vehicle use as well as a Defensive Driving training program requirement for all campus personnel. Refer to the Vehicle Use & Safety Program page (scroll to the bottom of the page for documents section) for additional information.

Contact the Accounts Payable travel team at rebeltravel@unlv.edu with any questions or concerns regarding the mileage reimbursement policy.

Reference