Where should a union report per diem that it pays to officers or employees when they are on travel status for official business?
A. This should be reported in column (F) of Schedule 11 or 12. A union that pays per diem should have a written policy that clearly articulates such matters as 1) when an officer or employee is entitled to the per diem, 2) what the per diem covers, and 3) what documentation should be maintained to demonstrate that the individual is entitled to the per diem, for example, that the individual is on official travel, that the travel has been properly approved, etc.
Related Questions
- Does an employer have to report a business meal with a union official that it pays for, even where only legitimate labor-management business is discussed?
- Where should a union report per diem that it pays to officers or employees when they are on travel status for official business?
- What travel is included in "transportation expenses incurred by members/employees conducting official business"?
