DAR File No. 37557

Administrative Services, Finance

Rule R25-8

Overtime Meal Allowance

Notice of Proposed Rule

(Amendment)

DAR File No.: 37557
Filed: 04/29/2013 04:23:31 PM

RULE ANALYSIS

Purpose of the rule or reason for the change:

The purpose of this amendment is to determine that the Director or designee authorizes the meal allowance, and meals must be paid through the payroll system to withhold the appropriate tax.

Summary of the rule or change:

Allowances for meals received by employees required to work hours in excess of regularly scheduled hours must be paid through the payroll system to withhold the appropriate tax.

State statutory or constitutional authorization for this rule:

• Section 63A-3-103

Anticipated cost or savings to:

the state budget:

Amending the rule does not change the impact of the overtime meal allowance on the state budget.

local governments:

The rule only applies to state agencies and state employees and, therefore, it will have no impact on local government.

small businesses:

This rule applies only to state employees, therefore, it will have no impact on small businesses.

persons other than small businesses, businesses, or local governmental entities:

Individuals eligible for an overtime meal allowance must be paid through the payroll system to have the appropriate tax withheld.

Compliance costs for affected persons:

Because the reimbursement will be paid through the payroll system, tax will be withheld from the reimbursement. Appropriate tax would be the compliance cost for affected person.

Comments by the department head on the fiscal impact the rule may have on businesses:

I have reviewed these changes with the Division of Finance Director. The amendment to Rule R25-8 applies only to state agencies and state employees and will have no impact on businesses.

Kimberly K. Hood, Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Administrative Services
Finance
Room 2110 STATE OFFICE BLDG
450 N STATE ST
SALT LAKE CITY, UT 84114-1201

Direct questions regarding this rule to:

• Richard Beckstead at the above address, by phone at 801-538-3100, by FAX at 801-538-3562, or by Internet E-mail at rbeckstead@utah.gov

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

06/14/2013

This rule may become effective on:

06/21/2013

Authorized by:

John Reidhead, Director

R25. Administrative Services, Finance.

R25-8. Overtime Meal Allowance.

R25-8-1. Purpose.

The purpose of this rule is to establish procedures to be followed by departments to pay meal allowances to state employees required to work in excess of regularly scheduled hours during a 24-hour period.

 

R25-8-2. Authority.

This rule is established pursuant to Subsection 63A-3-103(1), which authorizes the Division of Finance to define fiscal procedures relating to approval and allocation of funds.

 

R25-8-3. Definitions.

(1) "Overtime Meal allowance" means a sum of money given to state employees to pay for meals which may be authorized when work hours are in excess of regularly scheduled hours during a 24-hour period.

(2) "Department" means all executive departments of state government.

(3) "Finance" means the Division of Finance.

(4) "Policy" means the policies and procedures of the Division of Finance, as published in the "Accounting Policies and Procedures."

(5) "Rate" means an amount of money.

(6) "State employee" means any person who is paid on the state payroll system.

 

R25-8-4. Allowance.

(1) A state employee required to work in excess of regularly scheduled hours may be authorized by his department to receive a taxable meal allowance up to $10 during a 24-hour period if:

(a) The employee is not on travel status.

(b) The total hours worked during the 24-hour period shall be three hours or more in excess of the regularly scheduled hours.

(c) The allowance is not considered an absolute right of the employee, and is authorized at the discretion of the [d]Department [head]Director or [his] designee.

(d) The allowance may not be given in addition to any other meal allowance or per diem.

(e) The Employee Reimbursement/Earnings Request, form FI 48, should be completed and approved for the payment of the meal allowance. These overtime meal allowances must be paid through the payroll system in order to calculate and withhold the appropriate taxes.

 

KEY: finance, rates, state employees, allowance

Date of Enactment or Last Substantive Amendment: [July 1, 2008]2013

Notice of Continuation: April 15, 2013

Authorizing, and Implemented or Interpreted Law: 63A-3-103