Expense reimbursement: Reimbursement Rules By Jurisdiction
The Reimbursement Rules By Jurisdiction carries 2 published figures read from 3 sources' own pages, from 7.25 to 75 USD, read 26 September 2026.
PerDiemDesk sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
3 of the 10 named sources read in full publish a figure; 6 publish none, read 26 September 2026.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| ruledocumentary evidence threshold (26 CFR 1.274-5) | 75USD | 75 to 75USD | 1 |
| rulefederal minimum wage floor on employee-borne business costs (FLSA) | 7.25USD | 7.25 to 7.25USD | 1 |
| ruleaccountable plan reasonable-period safe harbour (advance) | 30day | 30 to 30day | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| eCFR 26 CFR 1.274-5, substantiation requirements | 75USD | documentary evidence threshold (26 CFR 1.274-5) | 2026-09-26 |
| the statute per state | 30day | accountable plan reasonable-period safe harbour (advance) | 2026-09-26 |
| US Department of Labor, WHD Fact Sheet 16: deductions from wages | 7.25USD | federal minimum wage floor on employee-borne business costs (FLSA) | 2026-09-26 |
The sentence each figure was read from (3)
- eCFR 26 CFR 1.274-5, substantiation requirements, read 2026-09-26:
(2) Any other expenditure of $75 or more except, for transportation charges, documentary evidence will not be required if not readily available.
- the statute per state, read 2026-09-26:
An advance made within 30 days of when an expense is paid or incurred, an expense substantiated to the payor within 60 days after it is paid or incurred, or an amount returned to the payor within 120 days after an expense is paid or incurred will be treated as having occurred within a reasonable period of time.
- US Department of Labor, WHD Fact Sheet 16: deductions from wages, read 2026-09-26:
If the employer requires the employee to bear the cost, it may not reduce the employee's wage below the minimum wage of $7.25 per hour effective July 24, 2009.
Read in full, publishes no figure
6 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- eCFR 26 CFR 1.274-5T, temporary substantiation regulations, read 2026-09-26: every candidate on the page was refused
- eCFR 26 CFR 1.274-12, meals and food or beverage expenses, read 2026-09-26: every candidate on the page was refused
- New York Labor Law § 198-c (benefits and wage supplements), read 2026-09-12: read in full and no accepted figure on the page
- DC Code § 32-1302 (payment of wages), read 2026-09-26: every candidate on the page was refused
- South Dakota Codified Law 60-2-1 (employer to indemnify employee), read 2026-09-12: read in full and no accepted figure on the page
- Washington State Department of Labor & Industries: getting paid, read 2026-09-26: every candidate on the page was refused
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
3 of the 10 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in USD (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 52 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule: whether the employer MUST reimburse a necessary business expense, under which statute, with what exclusions, and - separately - whether a reimbursement is taxable pay, which turns on the federal accountable-plan test rather than on state law.
Fifty states plus the federal rules, each quoted from the statute or regulation itself with its effective date.
Every 'expense reimbursement laws by state' page in this market is one law firm's summary of another's; ours is the statutes read one by one, and the derived figure is the count of states that require it, which changes as legislatures move.
52 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (10)
- eCFR 26 CFR 1.62-2, reimbursements and other expense allowance arrangements(the publisher's own terms; quoted for reporting and comment)
- eCFR 26 CFR 1.274-5, substantiation requirements(the publisher's own terms; quoted for reporting and comment)
- eCFR 26 CFR 1.274-5T, temporary substantiation regulations(the publisher's own terms; quoted for reporting and comment)
- eCFR 26 CFR 1.274-12, meals and food or beverage expenses(the publisher's own terms; quoted for reporting and comment)
- US Department of Labor, WHD Fact Sheet 16: deductions from wages(the publisher's own terms; quoted for reporting and comment)
- New York Labor Law § 198-c (benefits and wage supplements)(the publisher's own terms; quoted for reporting and comment)
- DC Code § 32-1302 (payment of wages)(the publisher's own terms; quoted for reporting and comment)
- South Dakota Codified Law 60-2-1 (employer to indemnify employee)(the publisher's own terms; quoted for reporting and comment)
- Washington State Department of Labor & Industries: getting paid(the publisher's own terms; quoted for reporting and comment)
- the statute per state(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Reimbursement Rules By Jurisdiction carries 2 published figures read from 3 sources' own pages, from 7.25 to 75 USD, read 26 September 2026.
3 of the 10 named sources read in full publish a figure; 6 publish none, read 26 September 2026.
Reimbursement Rules By Jurisdiction, rule documentary evidence threshold (26 CFR 1.274-5): median 75 USD across 1 source, read 26 September 2026.
Reimbursement Rules By Jurisdiction, rule federal minimum wage floor on employee-borne business costs (FLSA): median 7.25 USD across 1 source, read 26 September 2026.
Reimbursement Rules By Jurisdiction, rule accountable plan reasonable-period safe harbour (advance): median 30 day across 1 source, read 26 September 2026.
Cite as: "PerDiemDesk Reimbursement Rules By Jurisdiction", updated 2026-10-05, https://perdiemdesk.com/datasets/reimbursement-rules-by-jurisdiction/.
Download the CSV (3 rows, computed 2026-10-05)