Allowable Mileage and Per Diem Expenses

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UB follows New York state, Research Foundation and UB Foundation guidelines when applying the IRS rates for personal vehicle use, daily meals and lodging.

Driving Your Personal Vehicle for Approved Business

Vehicle Insurance

Review the following information concerning liability exposure provided by SUNY.

Vehicle Insurance Information While Traveling on University Business

Mobile Users: Swipe to scroll table

Event  Driver’s Medical Damage to Vehicle Damage to
Other Vehicle
Bodily Injury
Faculty or staff driving their own vehicle

Primary: Workers’ Compensation


Second: WC will take a lien on no-fault insurance coverage


Third: Personal health insurance

Faculty or staff personal auto insurance Faculty or staff personal auto insurance No fault for medical bills; for liability Faculty or staff auto insurance is primary
Faculty or staff driving rental vehicle business paid with personal credit card

Workers’ Compensation


Rental car no-fault


No-fault under personal auto insurance


Personal health insurance





Participating contracts include CDW for business rentals

Rental car insurance


Personal auto insurance

Rental car insurance to $25/50K limit (NYS) is primary


Personal insurance

Student driving their own vehicle

No-fault up to $50K


Student health insurance

Collision on student auto insurance


Third party auto insurance, if at fault

Student auto insurance

No-fault of injured party for medical bills


Student auto insurance


Owner of vehicle’s insurance (if different)

Student driving rental vehicle paid with personal credit card

No-fault under rental car insurance to $25K


No-fault under personal auto insurance


Personal health insurance




Rental car insurance


Personal auto insurance

Rental car insurance to $25/50K limit (in NYS) is primary


Personal insurance

Additional claims for damage to the other vehicle or other bodily injury may be covered under NYS Public Officers Law Section 17 or the non-owned vehicle coverage.

What Can Be Claimed?

  • You may use a personal vehicle for business related travel when a UB owned vehicle or common carrier is not available, is not cost effective or is otherwise not appropriate. Before a trip, justification may be required for use of a personal vehicle. Contact the travel office for verification.
  • If you travel from home to another location and then continue to your primary work location during the day, only the additional mileage incurred beyond the normal commute is reimbursable.
  • You can claim only the mileage incurred during the course of daily business for the distance greater than your normal commute to your official work station. You can only have one official work station. 
  • Departments and employees are encouraged to use Campus Mail for correspondence and the UB shuttle service in lieu of a personal vehicle to reduce travel expenditures and the impact on the environment.
  • The odometer reading should be used as the official record of mileage in all instances of personal car mileage.
  • Travel Services will round down mileage totals when reimbursements are calculated.
  • Fines, towing charges, violations (e.g. traffic, speeding, parking) and auto club memberships are not reimbursable.
  • Car mileage is not reimbursable when a traveler uses another individual's personal vehicle. 
  • All mileage reimbursements must have a specific business purpose of travel indicated on the reimbursement form. Statements such as “on official business,” “in the course of duties,” “to attend meetings,” etc., are not acceptable. If the mileage is incurred on a regular basis, (e.g., school observations, obtaining research samples), a form letter may be attached each time the reimbursement is requested.
  • If an employee chooses to drive their personal vehicle when the cost of airfare is less expensive, only the equivalent cost of coach airfare is reimbursable. Full mileage amounts must be noted on the expense report or travel voucher and the coach airfare equivalent must be claimed as reimbursement. Documentation must be provided to support the coach amount. A cost comparison between airfare and mileage must be included with the expense report or travel voucher. 
  • Parking and toll expenses — all reasonable and necessary parking and toll charges will be reimbursed whether paid in cash or with a personally issued EZ Pass. UB may not establish EZ Pass accounts for employees’ personal cars.

Mileage Rates for Business Travel

Mileage reimbursement rates are determined by the IRS and collective bargaining agreements.

Mileage Rates
Driving Period Allowable Cost Per Mile
Effective 1/1/2020 $0.575

1/1/19 — 12/31/19


Tolls, Parking, Taxis and Public Transportation

If any portion of the receipt includes non-UB business expenses, that portion cannot be reimbursed.

Receipt Requirements Travel Expenses
Expense Type State Research Foundation



Yes, all dollar amounts

Yes, if over $75

If under $75, travel details are required *

Tolls — all (E-ZPass and cash)

Yes, all dollar amounts

Yes, if over $75

If under $75, travel details are required *

Parking fees

Yes, all dollar amounts

Yes, if over $75

If under $75, travel details are required *

Local bus, train and subway

Yes, all dollar amounts

Yes, if over $75

If under $75, travel details are required *

Airline baggage fee

Yes, all dollar amounts

Yes, all dollar amounts


Yes, all dollar amounts

Yes, all dollar amounts

Global Positioning System (GPS) fees

Yes, GPS usage charges associated with a rental vehicle are allowable expenses Yes, GPS usage charges associated with a rental vehicle are allowable expenses

All other allowable travel related expenses

Yes, all dollar amounts

Yes, all dollar amounts

*For Research Foundation funds, expenses for tolls, parking, taxis and local bus, train or subway fares under $75.00 may be reimbursed without a receipt. This applies per individual receipt and travelers need to itemize each expense on the expense report or travel voucher indicating the date, location and amount claimed. Your department or sponsor may require receipts for these expenses at its discretion.

Federal Mileage Allowance Inclusions

Mileage reimbursement rates are determined by the IRS. Charges for gasoline, accessories, repairs, depreciation, anti-freeze, towing, insurance, auto club memberships and other expenditures are considered included in the federal mileage allowance.

The vehicle owner’s personal insurance is primary in the event of an accident.

Frequent Destinations

Your odometer determines actual mileage driven. Use these estimates for planning purposes.



Mileage One Way*

North Campus

South Campus














* These distances are to be used as a reference only.

Per Diem Expenses

What is Per Diem?

A per diem is a set amount of money available to be spent each day. Rates depend on the city and county in which you lodged.

The per diem includes tips to bellman or hotel maids.

Note: Lodging and meal reimbursements may not be requested if you are staying in your personal residence. This would include your home address or a remote residence that you own.

Per Diem Rates By Travel Destinations

Travel in the Continental United States

Find the per diem rates for travel in the Continental United States for your travel when you know the city/state, zip code or county for your destination.

To determine an individual meal allowance, use the maximum per diem rate along with the per diem allowances breakdown chart

Travel to Non-Foreign Areas Outside the Continental United States

Rates to non-foreign areas including US military bases are established by the US Department of Defense.

Find per diem rates for non-foreign areas:  Alaska, Hawaii, Puerto Rico, American Samoa, Guam, Midway, the Northern Mariana Islands, the U.S. Virgin Islands, Wake Island and US Military bases.

Travel to Foreign Countries

Rates for travel to foreign countries are established by the US Department of State. Find per diem rates for foreign travel (if you have trouble accessing this link with Chrome or Firefox, then try Internet Explorer).

Per Diem Meal Allowances Breakdown

Per diem meal rates are based on Continental United States (CONUS) rates used for state and Research Foundation travel. There are different allowances based on the location of where the travel took place, dependent on the lodging receipt (see charts). With a lodging receipt, meal receipts are normally not required. 

Per Diem Meal Allowances Breakdown

Current Per Diem Rates as of 10/1/2019
Total CONUS Meal Rate Breakfast Dinner



















U.S. Possessions and Foreign Per Diem Meal Allowances Breakdown

  • 20% breakfast
  • 80% dinner

Guidelines for Meal Reimbursement

  • When a meal, such as a breakfast, dinner, banquet or buffet, is included or provided at the conference, the meal is not reimburseable. The meeting or conference agenda must be provided to confirm that meals are not included.

On travel days:

  • On the day of departure, you are eligible for breakfast if departure occurs before 7am. You are eligible for dinner if departure occurs before 6:00 pm.
  • On the day of return, you are eligible for breakfast if the trip ends after 8:00am. You are eligible for dinner if the trip ends after 7:00 pm.

Per Diem Meal Allowed

  • Breakfast and dinner are the only meals that are reimbursable.
  • Reimbursement is not provided for lunch.
  • Incidental expenses such as tips to bellmen, porters, hotel maid are included in the per diem allowance.

Meal per diem CAN be claimed when the following meals are included or provided:

  • Continental
  • Reception
  • Party
  • Cocktail Party

Meal per diem CANNOT be claimed if the following meals are included or provided:

  • Breakfast
  • Dinner
  • Banquet
  • Buffet

Private Accommodations

Unreceipted Per Diem Rates


When an employee stays with family or friends in lieu of traditional lodging, a per diem can be claimed. The city and state of the host must be included on the expense report or travel voucher. You cannot combine unreceipted lodging with meal receipts for the evening unreceipted lodging is being claimed. To be entitled to the full per diem rate, travelers must be in overnight travel status and be eligible for reimbursement for breakfast and dinner.

Destination Per Diem
New York City, Nassau, Suffolk, Rockland and Westchester counties $50
Albany, Binghamton, Buffalo, Rochester, Syracuse, and the surrounding metropolitan areas (within 15 miles of these cities) $40
All other locations in New York State $35
Out of state $50

Addition or Reduction of Meal Allowances

When the traveler is in overnight travel status (without receipts) but is not eligible for the full meal allowance per diem (according to the meal eligibility requirements), the traveler will receive the per diem less the allowance for the meals as listed below. Likewise, if the traveler is entitled to an additional breakfast on the first day of travel or an additional dinner on the last day of travel (according to the meal eligibility requirements) the rate schedule below can be used. These rates are only used with unreceipted per diem rates as listed for overnight rates.

Destination Breakfast Dinner
All locations $5 $12

Additions or reductions to unreceipted overnight meal rates

Day Trips (Non-overnight)

When an employee is on a day trip only and does not stay overnight the following unreceipted meal rates apply. To be entitled to these meal rates the employee must be in travel status (over 35 miles from home and official station) and meet meal eligibility requirements.

  • Travelers with meal receipts are reimbursed up to the meal per diem specific for the city or time of year of their travel location according to the federal rates.
  • Alcoholic beverages are not reimbursable.
  • Per IRS guidelines, non-overnight meals are taxable. In order to meet this IRS requirements, UB withholds taxes from non-overnight meal reimbursements. Therefore, non-overnight meal reimbursements must be charged to the funding source that pays the employee.
Destination Breakfast Dinner
All locations $5 $12

Unreceipted meal rates for day trips

Day Trips to Niagara Falls

Niagara Falls, NY, Niagara Falls, ON, Canada and Niagara-on-the-Lake, ON, Canada are not considered to be in travel status from UB.

Contact an Expert

Travel with State and RF Funds

Cindy Zogaria.

Cindy Zogaria

Travel, Financial Management

Phone: 716-645-4538


Karen Scott.

Karen Scott

Travel, Financial Management

Phone: 716-645-4536


Dorothy Solomon.

Dorothy Solomon

Travel, Financial Management

Phone: 716-645-4534


Denise Kennedy.

Denise Kennedy

Travel, Financial Management

Phone: 716-645-4541


Gabi Millitello.

Gabi Militello

Travel, Financial Management

Phone: 716-645-4552


Travel with UBF Funds

Sponsored Programs, Dental Medicine, Engineering & Applied Sciences, Architecture & Planning, Nursing 

Cindy Paterson.

Cindy Paterson

UB Foundation

Phone: 716-645-8724


Arts & Sciences, Health Sciences, Medicine & Biomedical Sciences


Tina Mattison

UB Foundation

Phone: 716-645-3017


UDSMR, Management, Law, Pharmacy, Student Life

Ingrid McCabe.

Ingrid McCabe

UB Foundation

Phone: 716-645-8723


Athletics, Graduate School of Education, Social Work, Student Housing, Philanthropy & Alumni Engagement

Kishanie Fernando.

Kishanie Fernando

UB Foundation

Phone: 716-645-8743


Stephanie (Stevie) Ruffino.

Stephanie (Stevie) Ruffino

Senior Accounts Payable Associate

UB Foundation

Phone: 716-645-8748


Rose Dommer.

Rose Dommer

Accounts Payable Manager

UB Foundation

Phone: 716-645-8749


Travel and Expense Reimbursement System

For help using the travel and expense reimbursement system, contact:

Business Services Customer Support

Phone: 716-645-4500, press 2 for the travel and expense reimbursement system