XIII. Employee Expense Reimbursement

Guide to Financial Operations

XIII.4.C Travel Mileage Rates

XIII. Employee Expense Reimbursement
Guide to Financial Operations


New York State reimburses employees for business use of a personal vehicle based on the standard mileage allowance established by the Internal Revenue Service (IRS) and the U.S. General Services Administration (GSA). By adhering to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements above these allowances are taxable to the employee.

Standard Mileage Rates

The following resources contain IRS and GSA mileage information:



Mileage rates are as follows:

Effective Date Personal Vehicle Standard Rate Motorcycle Mileage Rate
January 1, 2023 0.655 0.635
July 1, 2022 0.625 0.605
January 1, 2022 0.585 0.565
January 1, 2021 0.560 0.540
January 1, 2020 0.575 0.545
January 1, 2019 0.580 0.550
January 1, 2018 0.545 0.515
January 1, 2017 0.535 0.505
January 1, 2016 0.540 0.510
January 1, 2015 0.575 0.530
January 1, 2014 0.560 0.530
January 1, 2013 0.565 0.535
January 1, 2012 0.555 0.525
July 1, 2011 0.555 0.480
Supplemental Mileage

Some employees may be entitled to an amount above the IRS mileage rates under certain circumstances as outlined in collective bargaining agreements. For example, some collective bargaining agreements allow for employees to claim an additional $0.07 per mile when using their personal vehicle to transport clients. The additional $0.07 per mile is taxable to the employee.

Process and Transaction Preparation:

Agencies must ensure expense reports properly capture amounts for taxable and nontaxable mileage. This results in two expense lines for mileage:

  1. One for the standard, nontaxable mileage based on the IRS rate, and
  2. One for the supplemental, taxable mileage rate.

Online Business Units

Agencies should use an individual expense line for standard mileage with the expense type of “Mileage - Automobile” and a second expense line for the supplemental mileage with the expense type of “Mileage - Transport Client” or "Mileage - Transport Goods.”

Bulkload Business Units

Agencies should use expense type Bulkload (Non Tax) for the standard mileage and the expense type Bulkload (Tax) for the supplemental mileage.

Guide to Financial Operations

REV. 01/01/2023