Travel and Expenses Policy

DPD Ireland – Travel and Expenses Policy

Introduction
The purpose of this policy is to provide guidelines and procedures in relation to reimbursing expenses incurred by employees while carrying out business activities on behalf of the company, and ensuring expenditure and claims are in accordance with Revenue Commissioner rules and good accounting practice.

This policy applies to all employees working under a contract of employment who have been authorised to incur specific business expenses in fulfilling their duties.

The company will reimburse all reasonable expenditure incurred legitimately on behalf of the business. In accordance with Revenue rules, employees’ expenses qualify for tax-free reimbursement only where they are incurred wholly, exclusively, and necessarily in performing the duties of their employment.

All allowance and travel rates outlined in this policy are subject to change in accordance with company requirements and Revenue guidance. Where Revenue rules require an expense to be treated as taxable, the expense amount will be processed as notional pay through payroll and will be subject to PAYE and PRSI.

This policy forms part of your terms and conditions of employment and employees must comply fully with all of its provisions. A failure to adhere to this policy or an attempt to submit a fraudulent claim may result in disciplinary action up to and including dismissal.
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​Expenses liable for reimbursement
Staff may claim business approved expenses in the following categories:
business travel; 

The following expenditure will not be reimbursed the company: 

All expenses must be requested via People HR. This can only be done via the mobile app. Once you have requested expenses, they will be sent to your Manager/Supervisor for approval.

We have created a video tutorial to show you how to apply for expenses via People HR mobile app. You can view this Here.

Travel
Employees will be reimbursed for travel expenses incurred while undertaking company business.
The mode of travel should be the most efficient, taking into consideration both time and cost effectiveness.
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Maximum use should be made of public transport, in order to minimise costs, maximise safety and reduce the environmental impact of travel.

For long journeys, trains should be used where possible and original train tickets should be retained and attached to the expenses claim form. 

Taxis should only be used for short journeys and where alternatives such as buses are not a viable option.Normal daily travel costs incurred while travelling to and from the normal place of work are not covered by this policy. In the case of e-workers, travel between home and business is regarded as travel to the normal place of work and cannot be claimed.
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In accordance with Revenue rules, an employee travelling directly from his/her normal place of work to a client site or other legitimate destination on company business may claim the actual cost of this travel. Travel expenses can be claimed through vouched travel receipts, or travel rates where the employee uses his or her own car.

When travelling directly from home to the destination at the company’s request, an employee will be reimbursed the amount of expense incurred, which is the lesser of: 

Employees are expected to arrange business travel in a cost effective manner, for example, scheduling meetings to minimise expenditure where trips can be combined, and making reservations as far in advance as possible to take advantage of possible savings.

All international travel must be approved in advance by the employee’s authorised approver. Air travel should be in economy class, except in very exceptional circumstances.
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​Mileage
Where employees use their private cars for business purposes, reimbursement in respect of allow-able motoring expenses will be made by way of flat-rate kilometric allowances. The absence must be outside 8 kilometres from employee s home or normal place of business. It is imperative that employees inform their insurers that they are using their vehicle for business purposes and ensure the appropriate insurance cover is in place. Please provide a copy of your current driving licence with your first mileage expense form and please provide a copy of your insurance certificate to HR on its renewal each year.

Employees on Car Allowance Scheme should contact the Finance department for current Mileage Allowance Rate. The company reserves the right to change these travel rates in line with business needs or in line with any changes to the approved tax-free rates by the Revenue Commissioners.
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​Car parking and toll charges
Reasonable parking and toll charges on business trips away from your normal location will be reimbursed. This includes actual parking costs at hotels where they are charged separately. Relevant receipts must be supplied.

E-workers are not entitled to claim parking costs for trips into the office. Car parking costs will not be reimbursed for parking outside or near company premises, even when the car is required for a meeting later in the day.

Toll charges will be reimbursed where it is shown that the tolled road is the most efficient route for the journey, and evidence of payment of the toll is produced.
Clamping charges, parking and other fines cannot be reclaimed, such expenses are the personal responsibility of each individual.
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​Meals and accommodation related to business travel
Where an employee is required to perform his or her duties while temporarily away from their normal place of work, allowable subsistence may be reimbursed. Reimbursement will occur on the basis of actual expenses vouched with receipts where the employee has borne the cost of the expense.
(The company has pre-set allowances depending on the duration of the period away from the normal place of work, contact Finance for details of these allowances).
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Occasional expenses
A limited amount of business entertainment may be approved on an occasional basis, and the expenses related to any such situation must be approved in advance, and kept within strict limits and fully receipted.
Claims for reimbursement of the expense of entertaining clients must identify: 

Procedure for reclaiming expenses
Claims should be made on a monthly basis. Only fully signed & approved claims received will be paid. Payment by electronic funds transfer into the claimant s bank account.

A claim should be made no later than one month after the date on which the expense was incurred. All claims must be made on the People HR Expenses mobile phone APP (see separate guide for download instructions) and accompanied by original receipts for each expense. Credit or Laser card receipts are not acceptable.

The following details must be included on the claim form: 

Employees are required to sign the claim in advance of submitting it to their senior manager/director for approval. Only senior managers/directors are authorised to approve expense claims. 

Claims are processed on a monthly basis subject to any queries being satisfactorily resolved. Accounts personnel are not authorised to reimburse expense claims that are not accompanied by valid receipts, are not signed by a senior manager/director, or do not appear to comply with this policy or Revenue guidelines.
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​Exceptional expenditure requires prior authorisation in advance of the expenditure being incurred, otherwise the employee may have to bear personally the costs incurred. If in doubt, the individual concerned should check with the appropriate expense approver first.
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​Responsibilities of the approver
The approver has a responsibility to review the claim form to ensure that: 

Policy clauses
Expenses of an employee’s spouse/partner or other family member who travels with the employee will not be reimbursed. The company will provide reimbursement related to the employee’s expenses alone.
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Business travellers are covered by the company’s insurance policy. However, damage or loss of baggage during flight should be reported immediately at the arrival airport and a claim made against the carrier responsible. The company’s insurance policy will not cover this loss.
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