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Staff and Non Staff Reimbursement Procedure

Category Finance
Type Procedure
Approved by Vice-Chancellor
Date Procedure Took Effect 16 April 2002
Last approved revision 7 December 2022
Sponsor Chief Financial Officer
Responsible officer Financial Controller


To set out the University’s procedures for the reimbursement of staff and non-staff.

Organisational scope

This policy applies to all staff of the University and individuals seeking financial reimbursement from the University. This policy does not apply to suppliers of goods and services to the University.


Finance One
The University's corporate financial system


1. Reimbursement process

  1. All claims for reimbursements must be made using Finance One.
  2. The University’s Client Services Administration can be contacted for assistance in making a reimbursement claim.
  3. All expenditure must be supported by receipts, which must be attached to the claim form.
  4. All reimbursement payments to University of Otago staff will be direct credited into the bank account held in the University’s payroll system.
  5. Reimbursement payments to non-staff will be made into a bank account. A bank deposit slip must be attached to the Reimbursement Claim Form.
  6. Reimbursement of work related travel costs should be calculated using the most cost effective means for the University.
  7. Reimbursements must be approved by the appropriate budget holder and on a one-up basis.
  8. Reimbursements should not be made using petty cash.

2. Mileage rates

  1. Mileage rates reimbursements are only available to eligible staff where the University has a contractual obligation to pay mileage rates as a condition of their employment agreement.
  2. The University has a mileage reimbursement rate of $0.83 per kilometre (km) for the first 3,500kms in one calendar year, for employees and other University representatives who use their private vehicle on University business. This rate applies to all vehicles irrespective of vehicle size and type.
  3. The mileage reimbursement rate for over 3,500km in a calendar year on University business are set at $0.31 for petrol or diesel vehicles, $0.18 for petrol hybrid vehicles and $0.10 for electric vehicles.
  4. The record keeping of the kilometres reimbursed to a staff member is to be done within the staff member’s department.
  5. The reimbursement rate will not apply to those staff who have other rates specified in their employment contracts.
  6. The above rates are the maximum amount that can be paid tax free. Any reimbursement above this rate will be taxable (subject to PAYE) to the employee. The mechanism for doing this will be to pay the above rate as a cash reimbursement and the additional amount as a taxable allowance via the payroll system.

3. Conference, Research and Study Leave

  1. Expenses paid or reimbursed by the University for Conference Leave or Research and Study Leave must be work related and contain no element of private expenditure to avoid a taxation liability.
  2. Client Services Administration and Human Resources should be contacted in regards to, costs related to family members accompanying the employee on Conference Leave or Research and Study Leave.

Related policies, procedures and forms

Contact for further information

If you have any queries regarding the content of this policy, procedure or guideline or need further clarification, contact the

Financial Controller