2203 - Allowances and Travel Reimbursements (Historical View)
** Effective: 10/1/2024 11:46:22 AM - 10/1/2024 3:13:27 PM **Status: Active
Change Notes
Eligibility Criteria for Reimbursement of Travel and/or Moving and Relocation Expenses, Business and Travel Policy, Reimbursement for Meal and Incidental Expenses, Travel Timeframes, Lodging Reimbursement Rates – Adds and/or clarifies updated rates and related policy effective for travel on or after October 1, 2024. Continues to include rates and related policy effective for travel on or before September 30, 2024.
Category
Travel/Relocation
Audience List
- Accounting Officers
- Budget Officers
- Claims Coordinators
- Employee Benefits Officers
- Labor Relations Officers
- Personnel Officers
- Personnel Transactions Staff
- Travel and Relocation Liaisons
Synopsis
This policy:
- Provides information about allowances and travel reimbursements.
- Provides eligibility criteria.
- States the reimbursement rates.
Introduction
Provisions in the following programs authorize the reimbursement of authorized out-of-pocket expenses such as receipted lodging, meal and/or incidentals expenses that are reasonably, actually, and necessarily incurred as a result of conducting state business:
- Travel Program
- Relocation Program
Statement
Eligibility Criteria for Reimbursement of Travel Expenses
All excluded and represented employees may be eligible for reimbursement of receipted lodging and meal and incidental expenses for authorized business travel. The circumstances of travel will determine eligibility and the rate allowed.
Eligibility Criteria for Reimbursement of Moving and Relocation Expenses
All excluded and represented employees may be eligible for reimbursement of receipted lodging and meal and incidental expenses for authorized employee relocations. The circumstances of travel and the specific relocation will determine eligibility and the rate allowed.
Business and Travel Policy
For bargaining units (BUs) with an existing Memorandum of Understanding (MOU), if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
Each state agency shall determine the necessity for travel and the mode of travel to be reimbursed after leveraging available remote technology such as video and/or phone conference. The state reserves the right to direct employees to use contracted or preferred providers for lodging, transportation, and other travel-related services.
When a state agency determines travel is necessary it shall ensure that:
- Allowable travel expenses are incurred in accordance with state policy, including any applicable travel service contracts, such as airline, rental car, or lodging contracts.
- The mode of travel to be reimbursed is in the best interest of the state.
Normally, an official state business trip begins when the traveler leaves their residence or headquarters, whichever occurs last, and ends when the traveler returns to their residence or headquarters, whichever occurs first.
In accordance with CalHR policy, reimbursement shall be for actual, necessary, and appropriate business and travel expenses incurred fifty (50) miles or more from home and headquarters. HR Manual section 2201 – Travel and Relocation Policy provides information on reimbursement for approved travel less than 50 miles from home and headquarters. Lodging and/or meals included in hotel expenses, conference and registration fees, transportation costs such as airline tickets, or otherwise provided shall not be claimed for reimbursement. Employees who are unable to consume meal(s) provided by the state, or included in hotel expenses, or conferences/registration fees because of time constraints or other considerations, such as reasonable accommodation, may be reimbursed in accordance with the rates established in policy, provided an alternate meal was purchased. Snacks and continental breakfasts such as rolls, juice, and coffee are not considered to be meals.
When employees are required to obtain lodging due to state business, reimbursement will be for actual receipted lodging plus applicable mandatory taxes and fees, in accordance with policy and the published lodging maximums. Employees shall only use commercial lodging establishments such as hotels, motels, bed and breakfast inns, public campgrounds, or short-term rentals (such as Airbnb) that cater to the general public. Lodging will not be reimbursed without a valid receipt.
Reimbursement of lodging expenses in excess of specified amounts, excluding taxes, requires advance written approval from CalHR. CalHR may delegate approval authority to departmental Appointing Powers or increase the lodging maximum rate for the geographical area and period of time deemed necessary to meet the needs of the state. Employee may not claim lodging, meal, or incidental expenses within 50 miles of his/her home or headquarters.
Airline Rewards Credits
State employees shall not receive reimbursement for using airline rewards credits (credits, points, etc.) while conducting approved state business. Airline rewards credits do not translate to a cash value to be reimbursed by the state.
Hotel Rewards Credits
State employees shall not receive reimbursement for using hotel rewards credits (credits, points, etc.) while conducting approved state business. Hotel rewards credits do not translate to a cash value to be reimbursed by the state.
Alcoholic Beverages
State employees shall not receive reimbursement for purchasing alcoholic beverages while conducting approved state business.
Receipt Policy
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
Reimbursement will be claimed only for actual and necessary business, travel, and relocation expenses. Regardless of any exceptions to receipt policy, the approving officer may require additional certification and/or explanation from an employee to determine expenses were actually and reasonably incurred. In the absence of a satisfactory explanation, the expense shall not be allowed.
Receipts shall be submitted for every item of expense of $25 or more except for meal and incidental expenses. When receipts are not required to be submitted with a travel expense claim, it is the employee’s responsibility to maintain receipts and records of their actual expenses. Receipts must be made available for audit upon request by employing departments, state control agencies and/or the Internal Revenue Service (IRS). Receipts are required for every item of transportation and business expense incurred as a result of conducting state business.
The following actual expenses are an exception to the receipt policy:
- Railroad and bus fares of less than $25 when travel is wholly within California.
- Street car, ferry fares, bridge and road tolls, local rapid transit system, taxi, shuttle or hotel bus fares, and parking fees of $10 or less for each continuous period of parking or each separate transportation expense noted in receipt policy.
- Telephone, fax, or other necessary state business costs of $5 or less.
- The absence of a receipt shall result in the reduction of the amount claimed to the non-receipted amounts above.
Reimbursement for Meal and Incidental Expenses – Effective for Travel on or after October 1, 2024
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
Effective October 1, 2024, actual meal and incidental expenses incurred while on travel status will be reimbursed in accordance with the maximum rates and time frame requirements outlined below:
- For each full 24 hours of travel: Up to the federal standard rate for meals and incidental expenses established by the U.S. General Services Administration.
- On the first and last day of travel: Up to 75 percent of the federal standard rate for meals and incidental expenses established by the General Services Administration.
The "What is the applicable meal and incidental expense rate?" chart below provides the daily meal and incidental expense total as well as maximum individual meal reimbursement rates for actual expenses for deduction from the Meal and Incidental Expense Total, if needed (see details below).
What is the applicable meal and incidental expense rate?
| Effective October 1, 2024: Meal and Incidental Expense Total Daily Maximum Reimbursement Rate for Actual Expense* | Breakfast | Lunch | Dinner | Incidental Expenses | First & Last Day of Travel |
|---|---|---|---|---|---|
| Up to $68 | $16 | $19 | $28 | $5 | Up to $51 |
*Receipts are not required to claim meal and incidental expenses up to the maximum allowable reimbursement rates specified above. Receipts for meals must be maintained by the employee as substantiation that the amount claimed was not in excess of the amount of the actual expense. The employing department may request receipts at any time.
Reimbursement for Meal and Incidental Expenses – Effective on or before September 30, 2024
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
Employees on authorized travel status may be reimbursed for meal and incidental expenses. Reimbursement rates for meal and incidental expenses are as follows:
| Meal and Incidental Expense Category | Current Reimbursement Rate Through December 31, 2023 for Actual Expense | Effective January 1, 2024 Through September 30, 2024: Reimbursement Rate for Actual Expense* |
|---|---|---|
| Breakfast | Up to $7 | Up to $13 |
| Lunch | Up to $11 | Up to $15 |
| Dinner | Up to $23 | Up to $26 |
| Incidentals | Up to $5 | Up to $5 |
| Total Daily Maximum Allowance | Up to $46 | Up to $59 |
*Receipts are not required to claim meal and incidental expenses up to the maximum allowable reimbursement rates specified above. Receipts for meals must be maintained by the employee as substantiation that the amount claimed was not in excess of the amount of the actual expense. The employing department may request receipts at any time.
Tips for Allowable Meal and/or Transportation Expenses
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
Tips for Allowable Meal Expenses
Effective May 11, 2020, state employees may receive reimbursement for tips related to allowable meal expenses incurred while conducting approved state business as follows:
- Up to $2.00 or 20%, whichever amount is greater.
A meal expense may be an allowable expense if the employee is eligible to claim a meal in accordance with state policy.
State employees submitting claims for tips associated with allowable meal expenses shall only receive reimbursement up to the maximum amount allowed for meal expenses. Expenses in excess of the maximum amount allowed for meal expenses are not reimbursable. For example, if the maximum allowable reimbursement for dinner is $23.00, then the maximum allowable reimbursement for a $23.00 dinner plus tip is $23.00.
Tips for Allowable Transportation Expenses
Effective May 11, 2020, state employees may receive reimbursement for tips related to allowable transportation expenses incurred while conducting approved state business as follows:
- Up to $2.00 or 20%, whichever amount is greater.
For example, for an allowable $20.00 transportation expense, such as a transportation network company (such as Uber or Lyft) or taxi expense, the maximum allowable tip is the greater of $2.00 or 20% [$4.00]).
Allowable transportation expenses may include transportation network company fare or taxi fare, plus applicable mandatory taxes and fees. A transportation network company (such as Uber or Lyft) expense or a taxi expense may be an allowable expense if it is:
- Incurred in accordance with state policy.
- The method of travel that is in the best interest of the state.
Please note that department paid direct bill accounts should be the primary method of payment for transportation network company expenses.
Receipts for Meals and Incidentals
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling with the following exception: receipts are not required to claim meal and incidental expenses up to the maximum allowable reimbursement rates specified above.
Receipts for meals must be maintained by the employee as substantiation that the amount claimed was not in excess of the amount of the actual expense. The employing department may request receipts at any time.
Incidentals
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
CalHR must comply with current IRS policy. The term “incidentals” includes fees and tips given to porters, baggage carriers, hotel staff, and staff on ships. No other items may be claimed as incidentals.
Travel Timeframes – Effective for Travel on or after October 1, 2024
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
Effective October 1, 2024, the state's updated travel timeframes determining allowable reimbursement of meal and incidental expenses are as follows:
If the fractional day includes an overnight stay, receipted lodging may be claimed. No meal or lodging expenses may be claimed or reimbursed more than once on any given date or during any 24-hour period.
| When travel status is | Maximum reimbursement for actual expenses is | |
|---|---|---|
| More than 12 but less than 24 hours | Up to 75% of the applicable meal and incidental expense standard rate for each calendar day in a travel status. | |
| 24 hours or more, on | The day of departure | Up to 75% of the applicable meal and incidental expense standard rate. |
| 24 hours or more, on | Full days of travel | Up to 100% of the applicable meal and incidental expense standard rate. |
| 24 hours or more, on | The last day of travel | Up to 75% of the applicable meal and incidental expense standard rate. |
| Travel less than 12 hours | Not eligible for meal and incidental expense reimbursement. |
Travel Timeframes – Effective on or before September 30, 2024
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
For travel lasting 24 hours or more, employees may claim meals (at the rates noted above), based on the following timeframes:
- First day of travel:
- Trip begins at or before 6 am - Breakfast may be claimed
- Trip begins at or before 11 am - Lunch may be claimed
- Trip begins at or before 5 pm - Dinner may be claimed
- Continuing travel after 24 hours:
- Trip ends at or after 8 am - Breakfast may be claimed
- Trip ends at or after 2 pm - Lunch may be claimed
- Trip ends at or after 7 pm - Dinner may be claimed
- Fractional day travel (trips less than 24 hours):
- Trip begins at or before 6 am and ends at or after 9 am - Breakfast may be claimed
- Trip begins at or before 4 pm and ends at or after 7 pm - Dinner may be claimed
- If the fractional day includes an overnight stay, receipted lodging may be claimed. No meal or lodging expenses may be claimed or reimbursed more than once on any given date or during any twenty-four (24)-hour period.
- Employees may not claim lunch or incidentals on one-day trips.
- When trips are less than 24 hours and there is no overnight stay, meals claimed are taxable.
Lodging Reimbursement Rates – Effective for Travel on or after October 1, 2024
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
HR Manual section 2201 – Travel and Relocation Policy provides information regarding the updated Excess Lodging Rate Request process (see “Excess Lodging Rate Requests – Applicable to In-State, Out-of-State, and Out-of-Country Travel Effective October 1, 2024” language).
Effective October 1, 2024, the state's maximum reimbursement rates for receipted lodging align with the applicable standard and non-standard federal lodging rates, as follows:
When employees are required to conduct state business and obtain lodging, reimbursement will be for actual receipted lodging up to the below identified maximums plus applicable taxes and mandatory fees.
- For the 48 contiguous states (including California) and Washington, D.C. (CONUS):
- Up to the applicable federal rate established by the U.S. General Services Administration for the travel destination (see the “General Services Administration” link in the “Web Pages” section below).
- For certain out-of-state travel (Alaska, Hawaii, U.S. Territories and Possessions):
- Up to the applicable federal rate established by the Department of Defense for the travel destination (see the “Department of Defense” link in the “Web Pages” section below).
- For out-of-country (foreign) travel:
- Up to the applicable federal rate established by the U.S. Department of State for the travel destination (see the “State Department - Foreign Per Diem Rates:” link in the “Web Pages” section below).
CalHR's “In-State Lodging" chart below provides a quick reference to the General Services Administration's Fiscal Year 2025 (October 1, 2024 – September 30, 2025) lodging rates for California as follows:
CalHR's In-State Lodging Chart
| County | 2024 Oct | Nov | Dec | 2025 Jan | Feb | Mar | Apr | May | June | Jul | Aug | Sep |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Standard Rate applies for all locations without specified rates | $110 | $110 | $110 | $110 | $110 | $110 | $110 | $110 | $110 | $110 | $110 | $110 |
| Alameda | $145 | $145 | $145 | $145 | $145 | $145 | $145 | $145 | $145 | $145 | $145 | $145 |
| City limits of Santa Monica | $273 | $273 | $273 | $273 | $273 | $273 | $273 | $273 | $273 | $273 | $273 | $273 |
| Contra Costa | $147 | $147 | $147 | $147 | $147 | $147 | $147 | $147 | $147 | $147 | $147 | $147 |
| El Dorado | $141 | $141 | $247 | $247 | $247 | $247 | $143 | $143 | $171 | $171 | $171 | $141 |
| Fresno | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 |
| Humboldt | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $125 | $172 | $172 | $172 | $125 |
| Inyo / NAWS China Lake | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 |
| Kern | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 |
| Los Angeles / Orange / Ventura / Edwards AFB less the city of Santa Monica | $191 | $191 | $191 | $191 | $191 | $191 | $191 | $191 | $191 | $191 | $191 | $191 |
| Madera | $135 | $135 | $135 | $135 | $135 | $135 | $135 | $135 | $135 | $135 | $135 | $135 |
| Marin | $153 | $153 | $153 | $153 | $153 | $153 | $153 | $153 | $175 | $175 | $175 | $175 |
| Mariposa | $181 | $181 | $181 | $203 | $203 | $203 | $203 | $181 | $181 | $181 | $181 | $181 |
| Mendocino | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 | $129 |
| Mono | $139 | $139 | $195 | $195 | $195 | $195 | $139 | $139 | $139 | $139 | $139 | $139 |
| Monterey | $191 | $191 | $191 | $191 | $199 | $199 | $199 | $199 | $199 | $279 | $279 | $191 |
| Napa | $246 | $246 | $172 | $172 | $246 | $246 | $246 | $246 | $246 | $246 | $246 | $246 |
| Nevada | $142 | $142 | $169 | $169 | $169 | $146 | $146 | $146 | $173 | $173 | $173 | $142 |
| Placer | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 |
| Riverside | $186 | $186 | $186 | $186 | $186 | $186 | $186 | $141 | $141 | $141 | $141 | $141 |
| Sacramento | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 | $150 |
| San Bernardino | $124 | $124 | $124 | $124 | $124 | $124 | $124 | $124 | $124 | $124 | $124 | $124 |
| San Diego | $199 | $199 | $199 | $199 | $199 | $199 | $199 | $199 | $237 | $237 | $199 | $199 |
| San Francisco | $272 | $272 | $272 | $259 | $259 | $259 | $259 | $259 | $259 | $259 | $259 | $272 |
| San Joaquin | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 | $132 |
| San Luis Obispo | $163 | $163 | $163 | $163 | $163 | $163 | $163 | $163 | $203 | $203 | $163 | $163 |
| San Mateo | $183 | $183 | $183 | $183 | $183 | $183 | $183 | $183 | $183 | $183 | $183 | $183 |
| Santa Barbara | $205 | $205 | $205 | $205 | $205 | $205 | $205 | $205 | $205 | $262 | $262 | $205 |
| Santa Clara | $192 | $192 | $192 | $192 | $192 | $192 | $192 | $192 | $192 | $192 | $192 | $192 |
| Santa Cruz | $139 | $139 | $139 | $139 | $139 | $139 | $139 | $139 | $176 | $176 | $176 | $139 |
| Sonoma | $157 | $157 | $157 | $157 | $157 | $157 | $157 | $157 | $157 | $157 | $157 | $157 |
| Tulare | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 | $131 |
| Yolo | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 | $142 |
Short-Term Lodging Reimbursement Rates – Effective on or before September 30, 2024
For BUs with an existing MOU, if the MOU contains state business, travel and relocation language that is in conflict with this policy, the MOU language shall be controlling.
HR Manual section 2201 – Travel and Relocation Policy provides additional information about short-term lodging and the excess lodging rate request process.
The state's maximum reimbursement rates for receipted lodging are as follows:
| County | Current Maximum Lodging Reimbursement Rate Through December 31, 2023 | Effective January 1, 2024 Through September 30, 2024: Maximum Lodging Reimbursement Rate |
|---|---|---|
| All counties except those listed below | $90 | $107 |
| Alameda | $140 | $189 |
| City of Santa Monica | $150 | $270 |
| Los Angeles | $120 | $169 |
| Marin | $110 | $166 |
| Monterey | $125 | $184 |
| Napa | $95 | $195 |
| Orange | $120 | $169 |
| Riverside | $95 | $142 |
| Sacramento | $95 | $145 |
| San Diego | $125 | $194 |
| San Francisco | $250 | $270 |
| San Mateo | $140 | $222 |
| Santa Clara | $140 | $245 |
| Ventura & Edwards AFB, excluding the city of Santa Monica | $120 | $169 |
Application
Not Applicable.Authorities
- Bargaining Contracts - MOUs
- California Code of Regulations, title 2, sections 599.615 to 599.638.1 - Traveling Expenses
- California Code of Regulations, title 2, sections 599.714 to 599.724.1 - Moving and Relocation Expenses
- Government Code section 18502
- Government Code sections 11030 to 11033.5 - Traveling Expenses
- Government Code section 19822.4 - Claims for Reimbursement
- Government Code section 19815.4 - General
- Government Code section 19820 - Claims for Reimbursement
Resources
FAQs
- Travel Program - Frequently Asked Questions: Travel Program - Frequently Asked Questions
Forms
- STD 255: Moving Service Authorization (Employee Household Goods)
- STD 255A: Moving Service Authorization/Bid Proposal - Mobile Home
- STD 255C: Excess Lodging Rate Request
- STD 256: Moving/Relocation Expense Approval Request
- STD 261: Authorization to Use Privately Owned Vehicles on State Business
- STD 262: Travel Expense Claim
- STD 265: Insurance Verification & Authorization to Operate Privately Owned/Rented/Leased Aircraft on State Business
Related Policies
Web Pages
- CalATERS: California Automated Travel Expense Reimbursement System
- Department of Defense: Per Diem Rate Lookup
- General Services Administration (GSA): Per diem rates
- Payroll Procedures Manual : State Controller's Office PPM
- Relocation Reimbursements: Relocation Reimbursements
- State Department Appendix B: Appendix B of Chapter 301-Federal Travel Regulation: Allocation of M&IE Rates to Be Used in Making Deductions from the M&IE Allowance
- State Department Foreign Per Diem Rates: Foreign Per Diem Rates: Maximum rates of per diem allowances for travel in foreign areas
- State Department Per Diem Rates: U.S. Department of State Daily Breakdown of the Per Diem Rates
- Statewide Travel Program: Department of General Services State Travel Portal
- Travel Reimbursements: Travel Reimbursements
Authorized By
Benefits Division
Benefits Division Inquiries,
Benefits Division
Contact Person
Travel and Relocation Reimbursement
CalHR,
Phone: 916-322-0300
Email: travelmanager@calhr.ca.gov