Regulations on reimbursement and expense claims Owner: HRM department (P&O) Adopted by the Executive Board on 26 February 2014 2014 Amsterdam University of Applied Sciences, Hogeschool van Amsterdam (AUAS/HvA)
Reimbursement and claiming of expenses A) General agreements 1) Reimbursable expenses 2) Employee responsibilities 3) Budget holder authorisations and responsibilities 4) Expense claim submission deadlines 5) Verification and payment B) Reimbursable/non-reimbursable expenses 1) Domestic travel expenses 2) International travel expenses 3) Commuting expenses 4) Professional development expenses 5) Relocation expenses 6) Entertainment expenses 7) Mobile devices and telecommunications 8) Other expenses 9) Special situations C) Administrative processing of expense claims 1) Submission 2) Verification 3) Correction 4) Payment 5) Questions and information D) Monitoring E) Effective date Attachment 1: Expense claims process implementation agreements
A) General agreements AUAS/HvA employees who, with their manager's (i.e. budget holder's) approval, incur expenses in the performance of their professional duties or otherwise for the AUAS/HvA will be reimbursed for such expenses. Reimbursement is made with due observance of the applicable provisions in the collective labour agreement (CAO) and financial legislation. Reimbursement of ongoing expenses (e.g. commuting expenses) will take place monthly as part of salary payment, and not via the expense claims process. Reimbursement of incidental expenses (e.g. costs for attending a symposium) does take place via expense claims, however. These regulations state which expenses are reimbursed via an expense claims process, the criteria to be met by these expenses, and the agreements applicable to the expense claims process 1. AUAS/HvA employees without a contract who incur expenses on behalf of the AUAS/HvA on the authorisation of their manager (budget holder) may only claim these costs using the third-party expense claims form. 1) Expenses that can be claimed The AUAS/HvA publishes an annual overview of reimbursable expenses as part of the 'Employee A- Z' (expense claims). This makes it easy for employees and budget holders to quickly look up which expenses can and cannot be reimbursed through expense claims, as well as the applicable amounts. 2) Employee responsibilities: When claiming expenses, it is the responsibility of the employee to use the most recent version of the expense claims form, to complete it in full, sign it, and attach the original supporting documentation (tickets, bills, invoices, etc.). 3) Budget holder's authorisations and responsibilities: Employees with financial clearance according to the AUAS/HvA Authorisation Regulations 2 (hereinafter referred to as 'budget holders') are authorised to approve reimbursements within their financial mandate. In doing so, budget holders must duly observe all statutory and AUAS/HvA provisions and administrative guidelines (such as these regulations). If a budget holder needs to claim costs him/herself, the next highest budget holder must approve the expense claim. 4) Expense claim submission deadlines: As a rule, expense claims must be submitted to Personnel and Salary Administration (PSA) within two months of the expenses having been incurred. For reasons of efficiency, expenses to be claimed should be consolidated and submitted using a single form whenever possible. 5) Verification and payment: It is PSA's responsibility to verify whether the expense claim satisfies the requirements for payment 3. If a submitted expense claim does not satisfy tax criteria, PSA will charge the claimed amounts to the fixed sum determined under the work-related expenses scheme to ensure compliance with tax legislation. 1 See Attachment 1 for a breakdown of the expense claims process 2 AUAS/HvA Authorisation Regulation (January 2014) 3 See also Section C 'Administrative processing'
B) Reimbursable/non-reimbursable expenses 1) Domestic travel expenses Domestic work-related travel covers situations in which an employee's position requires him/her to travel to a location other than his/her standard work location in the Netherlands, and to work there for one or several days (or parts thereof). Public transport expenses (PT) In principle, employees are expected to travel by public transport. Bus, tram, metro and train expenses (up to 2nd class) and bicycle parking fees at an OV facility will be reimbursed in full. Travel expenses for private vehicle or taxi If travelling by PT is not possible (or would take too long), employees may use their own motor vehicle. Reimbursement for these costs is equal to the net tax amount per kilometre travelled. This amount per kilometre already includes any parking, toll and ferry expenses. The number of kilometres to be declared shall be based on the distance between the postcode of the departure address and the postcode of the destination address according to the ANWB route calculator (shortest route). Fines for traffic offences will not be reimbursed. The AUAS/HvA also sets the following condition for travel by private vehicle: employees must take out motor vehicle and passenger insurance (at the employee's expense), and employees must indemnify the AUAS/HvA of liability for any damage caused when using a private vehicle for workrelated travel. If travel by PT is not possible (or would take too long) and no private vehicle is used, a taxi may be taken (e.g. from a train station to a conference venue that is difficult to access). These taxi expenses will be fully reimbursed. Accommodation expenses, domestic travel Accommodation expenses include the costs for overnight stays, breakfast, lunch, dinner and other reasonable expenses arising from the nature of the trip, to be evaluated by the budget holder. The actual expenses incurred shall be reimbursed. 2) International travel expenses International work-related travel covers situations in which an employee's position requires him/her to travel to a location outside the Netherlands, and to work there for one or more days. International work trips and the mode of transportation must always be explicitly approved by the budget holder in advance. International travel expenses Trips may be taken by aeroplane (economy class) if this would significantly reduce the travel time. The AUAS/HvA has special agreements with a number of suppliers, one of which allows the AUAS/HvA to charge bookings to an account. If this is not possible and the employee pays up-front, these expenses will be fully refunded to him/her. The employee may ask PSA for an advance payment for this purpose. For more information, see the 'Employee A-Z' (international work-related travel). Other travel expenses (PT, taxi or private vehicle) are subject to the same conditions as for domestic travel. If necessary (at the discretion of the budget holder), a rental car may be used for travel at the destination. This car can be ordered via the AUAS/HvA (see the 'Employee A-Z (international workrelated travel)). If this is not possible, the employee may claim the expenses for reimbursement.
International accommodation expenses Just like airfares and a rental car, international hotel stays (accommodation and breakfast) can be ordered and paid for via the AUAS/HvA. See the relevant information in the 'Employee A-Z' (international work-related travel)). If hotel stays cannot be booked via the AUAS/HvA, employees may claim the hotel and other necessary accommodation expenses based on the actual costs incurred, up to a maximum amount per day as stated in the most recent version of the 'Rates for accommodation and other expenses' by the Ministry of the Interior and Kingdom Relations at the time of travel. The overview of reimbursable expenses (which can be found in the 'Employee A-Z' (expense claims)) contains a link to the most recent version of this document. Insurance and other expenses Employees are to arrange health insurance at their own expense that covers them in their destination country. Expenses for necessary vaccinations may be claimed if they are not reimbursed by the health insurer. The AUAS/HvA will arrange for travel insurance during the trip. Travel insurance expenses for the period covering any extension to the trip are for the account of the employee. 3) Commuting expenses: AUAS/HvA employees with a contract may be eligible for reimbursement of commuting expenses, subject to the relevant HvA regulations. These are ongoing expenses for travel using PT or a private vehicle, which are paid along with the employee's monthly salary. These expenses can therefore not be claimed. A separate procedure applies to the reimbursement of the purchase price of an AUAS/HvA bicycle or a bicycle under a tax-break scheme. For more information, please see the 'Employee A-Z' (bicycles and reimbursement of travel expenses). 4) Professional development expenses: Professional development expenses are called 'out-of-pocket' expenses, and cover (tailored) study programmes, training courses, attendance at congresses, symposiums, etc. These expenses cover registration, tuition, lesson materials, examination fees etc., as well as travel and accommodation expenses. Reimbursement of study/training expenses, etc. Employees and budget holders must make agreements in advance on the amounts to be reimbursed for study/training programmes, etc. Whether the expenses will be reimbursed fully or in part will depend on the budget holder's assessment of whether the programme in question satisfies the criteria for full or partial reimbursement, as formulated in the AUAS/HvA Professional Development Plan 4 (see Section 3.1 under 'facilitation through funding'). Chapter 3.2 of the AUAS/HvA Professional Development Plan explains the university-wide agreements governing Master's programmes for teaching staff in greater detail. Professional development expenses paid for by employees may be reimbursed up to the agreed amounts. It is not possible to claim these expenses if they have been financed by an external institution (e.g. via the Lecturer's grant (Lerarenbeurs) for taking a Master's programme) or if the costs are paid to the education institution directly by the AUAS/HvA. AUAS/HvA Academy training course and workshop expenses etc. cannot be reimbursed either, given that these costs are settled within the AUAS/HvA itself. Reimbursement of travel and accommodation expenses Travel and accommodation expenses incurred for professional development activities are reimbursed in the same manner as for international travel. These expenses are treated as out-ofpocket costs. Employees must claim these expenses using the expense claims form under 'travel and accommodation expenses for professional development'. 4 Policy memorandum: 'Professional development of AUAS/HvA staff' adopted by the Executive Board on 23-12-2013
5) Relocation expenses: Expenses for a necessary relocation will be reimbursed if the criteria are met as stated in Section I of the higher professional education collective labour agreement (CAO HBO). These expenses cover moving the contents of the home and refurnishing. The maximum limit of these expenses is set by the CAO HBO, and is included in the annual expense claims overview. 6) Entertainment expenses: Reasonable entertainment expenses will be reimbursed at the discretion of the budget holder, with due observance of the tax provisions. Experience has shown that budget holders appreciate having an approximate amount to guide them when determining the costs of employee gifts (e.g. employment anniversaries or a farewell). With this in mind, some indications have been included in the overview of reimbursable expenses. Lunch, dinner or drinks at an external venue The costs for lunch, dinner or drinks at an external location are reimbursed if they serve a workrelated purpose (e.g. progress meeting during lunch) or a work-related social purpose (e.g. annual faculty dinner). The purpose of the activity must be clearly described on the expense claims form. In some cases, budget holders are permitted to put eating and drinking expenses on an account (within their financial remit), and have the hospitality business invoice the AUAS/HvA. Employment anniversaries Expenses related to celebrating employment anniversaries will be reimbursed. The employee's name and the nature of the expenses must be stated on the expense claims form. Employee farewells Expenses related to employee farewells will be reimbursed. If the departing employee receives a cash amount as a gift, he/she must sign an expense claim accompanying the reimbursement paperwork to confirm that he/she has received the amount. Small gift expenses The costs of a small gift to external relations or an AUAS/HvA colleague will be reimbursed. The expense claims form must state the name of the recipient and the reason for the gift. Gifts under 25 may be given to AUAS/HvA employees tax-free. If the gift is worth more than 25, PSA will charge the amount to the fixed sum determined under the work-related expenses scheme. 7) Mobile device and telecommunication expenses Expenses for the purchase of mobile devices/telephone or internet connection Expenses for the purchase of mobile devices (mobile telephones, tablets, ipads, etc.) and the accompanying accessories will not be reimbursed. The subscription and calling costs of a landline telephone in an employee's home or of a mobile telephone connection will not be reimbursed. Home internet expenses will not be reimbursed either. If deemed necessary by the budget holder, the employee will be furnished with the required devices. To this end, the employee and the AUAS/HvA will sign a 'loan agreement' 5. Following approval from the budget holder, the ICT contact person of the relevant faculty, service or support unit can be approached to order the required devices (mobile phone, tablet, laptop, etc.). This contact person will be up-to-date on the agreements concerning the ordering procedure for ICT equipment. Software purchase costs Software for work purposes can be purchased by the ICT Services (ICTS) department at the request of the ICT contact person from the relevant faculty, service or support department. It is therefore not possible for employees to claim these costs. 5 The signed loan agreement will be included in the employee's personnel file.
8) Other expenses Teaching/learning materials The costs of lesson materials or teaching resources prescribed for purchase in the study guide (books, readers, etc.) used to implement the curriculum may be reimbursed. The actual expenses incurred will be reimbursed. Subscriptions to journals/newspapers Subscription fees for journals/newspapers are not reimbursed through expense claims, but are always paid for directly by the AUAS/HvA. The decision of whether to purchase a subscription will be made by the budget holder. Professional association membership Fees for membership to a professional association will be reimbursed if deemed relevant by the dean, service director or support department manager. Approval of the expense claim by the budget holder is proof of such relevance. Expenses for setting up a home office Expenses for setting up a home office (computers, software, hardware, etc.) will not be reimbursed. See also under B7. Minor furniture/equipment expenses These are minor expenses for items considered to be reasonably necessary and/or appropriate within the organisation. They may include the costs of furnishing a secretariat or decorations for an open day (flowers), or minor position-related expenses (such as a desk calendar). Such items are purchased by the authorised employees from the relevant faculty, service or support department (e.g. secretariat employees) using the regular digital ordering procedure via the AUAS/HvA OrderDirect Webshop (see the 'Specialist A-Z' (Ordering via OrderDirect)). In the rare event that budget holders authorise employees to order such items themselves, these expenses may be reimbursed. In any event, items such as furniture, laptops, projectors or other expensive goods will not be reimbursed these must be ordered using the established procedures via the Purchasing department. Meals As a rule, meal expenses for employees working at night at the AUAS/HvA will not be reimbursed, barring specific agreements between employees and budget holders. These agreements must be substantiated on the expense claims form. 9) Special situations If the budget holder believes there to be a special situation involving incurred expenses that should be reimbursable but which are not eligible for reimbursement under the agreements above, he/she may approve expense claim of the costs subject to the approval of the next highest budget holder. In such cases, the expense claim must be accompanied by a justification for the reimbursement by the budget holder, signed by the next highest budget holder.
C) Administrative processing 1) Submission The employee must send the expense claim (approved by the budget holder), including the required documentation, to PSA via: - internal mail: AC Personnel and Salary Administration, LWB, 14th floor A. - external mail: AUAS/HvA, AC Personnel and Salary Administration, Postbus 1025, 1000 BA Amsterdam. 2) Verification by PSA After receiving the expense claims form, PSA will verify whether it satisfies the following criteria: a) Use of the most recent version of the AUAS/HvA expense claims form 6 ; b) Claimed costs are fully and clearly described (date, purpose, activity, etc.); c) Original receipts or invoices and other relevant documents are attached (i.e no debit or credit card transaction receipts); d) The expense claims form has been signed by the employee and the authorised budget holder; e) Claimed costs are in accordance with the reimbursable costs listed in the expense claims overview, and satisfy tax provisions. 3) Correcting expense claims 7 a) In the event of procedural errors or lack of clarity in the expense claim, PSA will contact the submitter of the expense claim in order to correct or clarify it. Following correction/clarification, the costs will be reimbursed. b) PSA always has the right to make any modifications required by tax legislation. 4) Payments: Reimbursements are paid weekly, separately from salary payments. 5) Questions and information: For questions or more information on reimbursable expenses and payments, employees or budget holders can contact the Administration Centre's Service Desk (020 595 2700 or servicedeskac@hva.nl). D) Monitoring PSA will record the details of incorrect or incomplete expense claims forms, and notify the directors of P&O and P&C on a monthly basis. Once every six months, (in June and November), the directors of P&O, P&C, AC and the heads of the P&C/IA and AC/PSA departments will evaluate the expense claims process using the monthly reports. Based on this evaluation, the director of P&O will decide whether any further action is required. E) Effective date These regulations were adopted by the Executive Board on 26 February 2014, and will become effective on 1 April 2014. 6 See the Employee A-Z (expense claims) 7 See also Attachment 2 'PSA procedure for incorrect or incomplete expense claims'
Appendix 1 Expense claims process agreements Portfolio holder: Director of P&O Drawing up, approval and submission of expense claims Verification, payment and administration Employee and budget holder AC/PSA Monitoring of the expense claims process P&O, P&C, AC By Pur pose Submission of correct expense claims Fast and correct payment Streamlining of the expense 1 2 3 4 Description Completion and signing of expense claims form by employee: The employee must state the following on the most recent version of the AUAS/HvA expense claims form: - The expenses to be reimbursed; and - a description of the expenses (date, purpose, activity, etc.). The employee signs the expense claims form, attaches the required documentation (original invoices and tickets) and submits the form to the authorised budget holder for signing. Budget holder signs the expense claims form: The budget holder verifies whether: - the expenses are as agreed with him/her; - the expense claim complies with the AUAS/HvA Regulations on reimbursement and expense claims and the AUAS/HvA Expense Claims Overview; and - the expense claim is accompanied by the correct documentation. If approved: The budget holder signs the expense claims form and sends it either back to the employee or directly to PSA (as agreed). If not approved: the budget holder sends the signed expense claims form back to the employee, stating the reason why the reimbursement was not approved. Forwarding the expense claim to Personnel and Salary Administration (PSA): Either the employee or the budget holder sends the approved expense claim (accompanied by the required receipts, etc.) to: AUAS AC Personnel and Salary Administration Internal mail: LWB, 14th floor A External mail: P.O. Box 1025, 1000 BA Amsterdam, the Netherlands Verification of the submitted expense claim by PSA PSA will check the submitted expense claim for compliance with: - The AUAS/HvA list of authorised signatories; - AUAS/HvA Regulations on reimbursements and expense claims and on reimbursements and expense claims overview; and - tax regulations. If approved: PSA will proceed with payment. If not approved: PSA will contact the submitter of the expense claims to arrange corrections or additions, after which the reimbursement will be paid. Reimbursement to employee 5 PSA will arrange payment of reimbursements, which takes place weekly (separate from salary payments). 6 Archiving documents PSA will arrange for the expense claims forms and accompanying documentation to be archived according to the procedure used by AC/PSA. 7 claims process 8 Monthly reporting by PSA PSA will report monthly to the directors of P&O and P&C on the nature of incorrect or incomplete expense claims. Half-yearly evaluation of monthly reports Once every six months, the directors of P&O, P&C, AC and the heads of the P&C/IA and AC/PSA departments will evaluate the expense claims process. If necessary, the director of P&O will take action based on this evaluation.