11.6 Guidelines by Expense Type - Meal Expenses

11.6.1 Individual Travel Meals

Rutgers reimburses meals when travelers are in active travel status. Travel status is defined as traveling:

• For a period of at least 12 consecutive hours; or

• At least 100 miles from the Rutgers departure point

When a traveler is not in travel status, meals are considered a personal expense and are not reimbursable. Travelers have two meal reimbursement options. Travelers must select one option for the entire trip in order to receive reimbursement.

a) Rutgers per diem rate of $50 for all cities (domestic or foreign)

b) IRS per diem rates (see Related Links) based on the rate table calculated in Concur

The per diem must be reduced by the percentage below to prorate for provided meal(s) included with a hotel rate or at a meeting or conference:

The per diem rate must be prorated for the date of departure and date of return at 75% of the per diem rate minus any meals provided.

11.6.2 Business Meals

Business meals are meals with a clearly substantiated business purpose and are directly associated with university business whether on travel or non-travel. At a business meal, the business discussion is the primary purpose of the meal. Business meals should adhere to the following rules:

• Should have an acceptable reason for the business meal which may include meals with a guest speaker, lecturer or prospective faculty, staff or students

• Should be limited in terms of number of attendees and the total cost should be reasonable and prudent

• Business meals while not in travel status with other Rutgers colleagues in local restaurants are generally not reimbursable and are considered a personal expense

• If alcohol is included in the meal, the restricted fund source must allow for reimbursement Business meal expenses include food, beverages, catering services and banquet facilities. Payments to a caterer, facility or transportation of food should be processed using a university purchase order whenever possible. When expensing business meals, please note the following:

• A detailed business purpose must be provided

• An itemized receipt and proof of payment is required

• Tips and gratuities may not exceed the local customary amount not to exceed 20%. Portions over 20% will not be reimbursed.

• When more than one attendee is present, the name, job title and university or company of each attendee is required

Expense reports that do not include all the required information as listed above will be returned to the employee for correction.

11.6.3 Gratuities and Tipping

It is the employee’s responsibility to exercise good judgment when tipping in business situations such as meals, taxis, baggage handling, valet, wait staff, and other service personnel. The university will reimburse the employee for tipping expenses considered customary for the location and type of service, not to exceed the local customary amount with a maximum of up to 20%. Portions over the customary amount will not be reimbursed. Before adding gratuity, the employee should verify that this was not automatically added by reviewing the receipt.