The Reimbursements for Business Use of Private Vehicles Policy establishes a clear framework for reimbursing employees who use their personal vehicles for authorised business travel. It outlines employee eligibility requirements, authorised travel conditions, mileage recording procedures, reimbursement calculations based on SARS-approved rates, and the types of travel that qualify for reimbursement. The policy also defines employee responsibilities relating to vehicle roadworthiness, insurance, record keeping, liability, traffic fines, and vehicle maintenance, ensuring that business travel expenses are administered fairly, consistently, and in accordance with South African tax and reimbursement principles.

What's Included

1. Introduction

• Purpose of the policy
• Business travel reimbursement principles
• Employee eligibility
• Responsible vehicle use

2. Scope

• Employees covered
• Conditions for using private vehicles
• Driver's licence requirements
• Vehicle registration requirements
• Roadworthy vehicle standards
• Business-use insurance requirements

3. Authorised Travel

• Business travel eligibility
• Mileage logbook requirements
• Record-keeping obligations
• Fuel expense records
• Reimbursable travel principles
• Calculation of business kilometres
• Non-reimbursable travel
• Home-to-work travel exclusions
• Training-related travel
• SARS business travel guidelines

4. Reimbursement

• SARS mileage reimbursement rates
• Kilometre reimbursement calculations
• Fixed, fuel and maintenance cost provisions
• Excluded vehicle expenses

5. Insurance, Liability & Fines

• Vehicle insurance obligations
• Employee liability
• Passenger indemnity
• Traffic fine responsibility
• Vehicle breakdown responsibilities
• Replacement vehicle requirements