Expense Reimbursement Allowances by Collective Bargaining Agreements and Compensation Plans
Quick reference note: This matrix is a quick reference only and is not intended as a substitute for reading and understanding the terms of the contracts and plans.
| Type of Expense | Non-Represented Employees Plan (formerly Commissioner's Plan) Effective 02/26/26 2025-2027 Plan in effect | AFSCME, Council #5, AFL-CIO Effective 08/27/25 2025-2027 Contract in effect | MAPE Effective 08/27/25 2025-2027 Contract in effect | MGEC Effective 12/17/25 2025-2027 Contract in effect | MSCF (same as Administrator's Plan) Effective 03/04/26 2025-2027 Contract in effect |
|---|---|---|---|---|---|
| State-owned vehicle not available | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) |
| State-owned vehicle available but declined | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) |
| Tolls and parking fees | actual cost | actual cost | actual cost | actual cost | actual cost |
| Commercial or ride-share transportation (air, taxi, rental car, baggage handling, etc.) plus reasonable gratuities | actual cost (baggage fees reimbursable, tips not reimbursable) | actual cost (gratuities may be included for commercial transportation) | actual cost (gratuities may be included for commercial transportation) | actual cost (gratuities may be included for commercial transportation) | actual cost (baggage fees reimbursable, tips not reimbursable) |
| Specially equipped personal van - provides wheelchair access | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) |
| Motorcycle | no reimbursement applicable | 0.30 cents per mile (Agreement rate) | 0.30 cents per mile (Agreement rate) | 0.30 cents per mile (Agreement rate) | 0.38 cents (one-half of current IRS mileage rate) (Administrator's Plan rate) |
| Personal aircraft | current IRS mileage rate | current IRS mileage rate | 0.45 cents per mile (Agreement rate) | current IRS privately owned aircraft mileage rate | current IRS mileage rate |
| Overnight lodging | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) |
| Laundry and/or dry-cleaning after one week in continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status |
| Work-related long distance telephone calls | no reimbursement applicable | no reimbursement applicable | no reimbursement applicable | no reimbursement applicable | no reimbursement applicable |
| Special expenses (e.g., conference fees) | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval |
Meals plus reasonable gratuities
| actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and excluding any cities within Minnesota | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and excluding any cities within Minnesota | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and specifically excluding any cities within Minnesota | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS plus Hennepin and Ramsey Counties |
| Payment of expenses | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $150.00; or use state credit card |
| Professional Study and Travel (meals, incidentals, lodging) | no reimbursement applicable | no reimbursement applicable | no reimbursement applicable | at Agency discretion | expenses reimbursable as indicated above |
| Type of Expense | Minnesota State (Colleges & Univ) Administrators Personnel Plan (same as Managerial Plan with exceptions) Effective 02/18/26 2025-2027 Plan in effect | Managerial Plan Effective 02/06/26 2025-2027 Plan in effect | MSUAASF (same as Managerial Plan) Effective 09/24/25 2025-2027 Contract in effect | MMA Effective 10/22/25 2025-2027 Contract in effect | MNA Effective 03/11/26 2025-2027 Contract in effect | IFO (same as Managerial Plan) Effective 11/19/25 2025-2027 Contract in effect |
|---|---|---|---|---|---|---|
| State-owned vehicle not available | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) | 0.76 cents per mile effective 07/01/26 (IRS rate) |
| State-owned vehicle available but declined | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) | 0.69 cents per mile effective 07/01/26 (IRS rate less $0.07) |
| Tolls and parking fees | actual cost | actual cost | actual cost | actual cost | actual cost | actual cost |
| Commercial or ride-share transportation (air, taxi, rental car, etc.) plus reasonable gratuities | actual cost (baggage fees reimbursable, tips not reimbursable) | actual cost (baggage fees reimbursable, tips not reimbursable) | actual cost (baggage fees reimbursable, tips not reimbursable) | actual cost (baggage fees and tips reimbursable) | actual cost (baggage handling reimbursable and does not include ride-share) | actual cost (baggage fees reimbursable, tips not reimbursable) |
| Specially equipped personal van - provides wheelchair access | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) | 0.85 cents per mile effective 07/01/26 (IRS rate plus $0.09) |
| Motorcycle | 0.38 cents (one-half of current IRS mileage rate) (Plan rate) | no reimbursement applicable | no reimbursement applicable | 0.30 cents per mile (Agreement rate) | 0.15 cents per mile (Agreement rate) | no reimbursement applicable |
| Personal aircraft | current IRS mileage rate | current IRS mileage rate | current IRS mileage rate | current IRS privately owned aircraft mileage rate | 0.45 cents per mile (Agreement rate) | current IRS mileage rate |
| Overnight lodging | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) | actual cost (reasonable) |
| Laundry and/or dry-cleaning after one week in continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status | actual cost not to exceed $16.00 per week after first week of continuous travel status |
| Work-related long distance telephone calls | no reimbursement applicable | no reimbursement applicable | no reimbursement applicable | no reimbursement applicable | Reimbursable per Agreement | no reimbursement applicable |
| Special expenses (e.g., conference fees, banquet tickets) | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval | actual cost with prior approval |
Meals plus reasonable gratuities
| actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS plus Hennepin and Ramsey Counties | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and specifically excluding any cities within Minnesota | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and specifically excluding any cities within Minnesota | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and specifically excluding cities within Minnesota | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas+ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum | actual cost up to maximums Breakfast - $11.00 Lunch - $13.00 Dinner - $19.00 other metropolitan areas@ Breakfast - $12.00 Lunch - $15.00 Dinner - $23.00 2 or more consecutive meals reimbursed up to the combined maximum @As identified by the IRS and specifically excluding any cities within Minnesota |
| Payment of expenses | advances if expenses exceed $150.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card | advances if expenses exceed $50.00; or use state credit card |
| Professional Study and Travel and Professional Improvement Funds (meals, incidentals, lodging) | expenses reimbursable as indicated above | no reimbursement applicable |
| no reimbursement applicable | no reimbursement applicable |
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