Expense policy
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Wikimedia UK is committed to reimbursing the appropriate expenses incurred by volunteers, board members and staff when they are engaged on Wikimedia UK business, including meetings, conferences and workshops. We may reimburse attendance of international events, and organisation of events in the UK. We may also reimburse expenses incurred for purchasing publicity material.
All expenses that are intended to be reimbursed must be approved by the individual responsible for the appropriate budget line (or, in their absence, the WMUK board). Evidence for expenses must be provided, ideally via receipts, or alternatively via bank or credit card statements. Expenses are expected to only be incurred at reasonable levels.
Travel
We will reimburse:
- Airfares at economy class rates. Budget airlines are preferred. Please use price comparison websites (e.g. http://www.expedia.com/) to minimize the flight costs - although increased costs incurred by traveling at convenient times are acceptable.
- Train fares at standard rates (off-peak preferred). First class fares may be reimbursed providing that the cost is less than standard class (e.g. either the ticket is cheaper than the equivalent standard class ticket, or the benefits of first class [i.e. internet access and subsistence] outweigh the increased cost of the ticket).
- Travel by private motor vehicle at standard HMRC rates (adjusted to compensate for the fact that mileage is more likely to be incurred for individual trips than in bulk throughout the year); i.e. 45p/mile for the first 150 miles (up to a maximum of 10,000 miles in any given year), and 25p/mile thereafter, on each return journey. Please ensure that your car insurance allows you to be compensated for travel (this may require you to take out business insurance for your vehicle).
- Travel by motor bike will be reimbursed at the standard HMRC rate of 24p/mile.
- Travel by bicycle will be reimbursed at the standard HMRC rate of 20p/mile.
- Long-distance travel via bus
- Travel by taxi where no other reasonable alternatives are available, and where such travel is in excess of the expectations for incidental expenses
- Other reasonable forms of travel as needed (e.g. ferry) will be reimbursed subject to approval on a case by case basis.
- Vehicle rental may be approved in advance where necessary on a case by case basis (e.g. when transporting bulky items, or if the cost of renting and petrol is less than the cost of private motor vehicle mileage as described above).
- Where alternative means of transport are required for physical or medical reasons (e.g. travel by taxi, or business class air fares), then these will also be reimbursed as appropriate.
- The costs for employees commuting to the WMUK office will not normally be reimbursed unless prior approval of that reimbursement has been made in the employees' contract.
Where possible and feasible, travel by train or other public transport methods is preferable to airplanes or private motor vehicle.
Travel by tube, bus and cycle are normally covered under 'Meals & Incidental Expenses' below.
We expect, and encourage, all individuals traveling on WMUK business to have obtained the appropriate travel insurance, and will reimburse the cost of this insurance. WMUK will not normally reimburse expenses and liabilities incurred that would otherwise have been covered by such insurance.
Where travel is being reimbursed for minors (i.e. those under 18 years old), then the corresponding travel for their guardian will also be reimbursed, provided that those expenses are in accordance with the above guidance.
Accommodation
We will reimburse the reasonable costs of accommodation provided that:
- Stays are at budget class hotels (3 star or below). We would not expect to reimburse stays in 4* or 5* hotels except in extraordinary circumstances.
- We generally expect that a hotel will cost under £40/night/person, unless no hotels in that price range are available.
- When a standard budget class hotel is designated by a conference or workshop, then we would expect people to stay at that hotel even if alternative, cheaper, options are available, to increase networking opportunities.
Meals & Incidental Expenses
Wikimedia UK will pay for meals and incidental expenses for board members and volunteers as follows;
- £25 for a full day involving an overnight stay before or after the day in question
- £10 for a full day where no overnight stay is involved
A "full day" means at least 7 hours of activity on behalf of Wikimedia UK, including travel time. Where all relevant meals are provided as part of an event programme, this per diem rate will not be payable. This amount may vary depending on the location of the expense; if the costs of meals and incidental expenses are expected to be significantly higher or lower than the quoted rate then a modified per diem rate should be agreed in advance of the expense.
This sum accounts for:
- meals and refreshments
- costs of phone calls and/or data connections for Wikimedia UK purposes and for reasonable personal use connected to travel on Wikimedia UK work
- Incidental transport costs (e.g. bus fares, car park charges, short taxi rides) too trivial to submit claims for.
Incidental expenses which are individually greater than these thresholds will only be paid against receipts, unless prior agreement is received from the budget holder.
These rates apply to stays of less than 7 days duration within the UK, the rest of the European Union, and the United States of America. Rates for longer stays and other locations may be altered at the discretion of the Chief Executive and Treasurer.
Where any volunteer claims per diem expenses on a recurring basis, the Chief Executive will review the arrangement to ensure that Wikimedia UK is not breaking its obligations under minimum wage legislation.
Expenses may be claimed based on receipts, rather than on the per diem rate, where requested either prior or after the expense. It is expected that this will only be the case where expenses are lower than the per diem rate, unless approved in advance.
Travel for multiple purposes
If a single journey incorporates multiple purposes that are not solely for WMUK's benefit (e.g. staying a couple of extra days for personal reasons, or incorporating a visit on behalf of other organisations), then we would expect to reimburse only the portion that is for WMUK purposes - e.g. on a trip abroad, we would only pay the per diem and cover the costs of accommodation for those days spent on WMUK business, although we would still reimburse the full cost of travel excluding any additional journeys for other purposes.
Other expenses
WMUK may also reimburse, or directly cover the costs of:
- Registration costs for conferences
- Meeting rooms, catering and other corresponding costs for WMUK and WMUK-related events
- Publicity material, such as badges, T-shirts and printed materials, and corresponding postage costs, where that material is not stocked by the WMUK office
- Phone calls to participate in meetings remotely
Approval and reimbursement process
Approval should be received from the appropriate budget line manager (or, in their absence, from the WMUK board) prior to the expense to be incurred, or afterwards in exceptional situations. Where possible, expenses should be paid directly by WMUK. Expenses may also be transferred to staff or board members where appropriate.
Reimbursement will normally be carried out by bank transfer or cheque after provision of the receipts (or alternatively, as evidenced by bank or credit card statements). Reimbursement will normally take between 3 and 4 weeks. Where necessary, advances may be provided to cover anticipated expenses. Should the expenses not be subsequently incurred, or are incurred at a lower level than anticipated, then the excess should be returned to WMUK.
The person being reimbursed is responsible for all tax implications of the reimbursement.
Opting out of being reimbursed in full
Should an individual not wish to retain part or the whole of the reimbursement, then they may pay back part or all of it back to Wikimedia UK after reimbursement. If appropriate and in the presence of a Gift Aid declaration, then this may count as a Gift Aid payment.