Policy for Reimbursement of Adjunct Faculty Travel
At the discretion of the dean, a travel allowance may be included in the contract as extra taxable pay when the adjunct’s commute to campus (Harrisonburg or Lancaster) exceeds 50 miles (one way). The extra pay will be calculated at EMU’s current mileage reimbursement rate x the projected number of miles/trip beyond 50 miles per trip required to teach the course. No travel allowance may exceed $1,000 per semester.
In general, payments to employees for travel between home and work are taxable to the employee. Payments to adjunct faculty members who have a place of primary employment other than EMU may be considered as reimbursements of expenses and therefore are not taxable. To qualify, an adjunct faculty member must have a primary place of employment that is significant when considering the following criteria:
total time ordinarily spent at each business location
relative significance of financial return from each area
degree of business activity at each location
The employment location that occupies a majority of the total hours worked and provides the largest financial return will define the primary employment location.
The mileage that qualifies as an expense reimbursement vs. taxable income is the distance between the primary business location and EMU. Any mileage between EMU and the adjunct faculty member’s home are commuting miles and constitute taxable income. In order to be eligible for nontaxable mileage reimbursement from EMU, travel must be greater than 50 miles (one way) from the primary employment location. Such reimbursements are also at the discretion of the dean and subject to the $1,000 per semester cap. An adjunct faculty member must complete an “Adjunct Faculty Certification of Primary Employment” form to qualify for nontaxable expense reimbursements.
Responsibility for this policy lies with the Provost
This policy will be reviewed as needed for changing circumstances.
This policy is distributed by the Provost to the Undergraduate and Graduate Deans and to the Seminary Dean and is implemented by Human Resources in contract preparation.
Approved by Academic Cabinet, Oct. 22, 2008
Revised and approved August 24, 2011
Revised and approved by Provost's Council August 23, 2018