Reimbursement & Payment
Employer payment refunding the cost of using a personal vehicle for work travel.
Mileage reimbursement is the payment an employer makes to the employee to refund personal-vehicle cost for business travel, computed as distance × per-km rate. Documented on a standard receipt with date, origin, destination, purpose, distance, rate, and amount. Tax-free under an accountable plan; taxable wages under a non-accountable plan.