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Bicycle Commuter Benefit

Section:Fringe Benefits
Number: 66.100
Title: Bicycle Commuter Benefit

 

Index

POLICY

APPENDIX

  • None

POLICY


.100  POLICY STATEMENT 

OUS institutions may, subject to tax code requirements and guidelines of this policy, establish a bicycle commuter reimbursement benefit, for reasonable expenses incurred by employees during a calendar year.

.110  POLICY RATIONALE

Reimbursements for reasonable bicycle commuter expenses, excludable from an employee’s gross income, are authorized in support of OUS institutions’ intent to develop and administer environmentally sound transit options.

.120  AUTHORITY

.130  APPROVAL AND EFFECTIVE DATE OF POLICY

Approved by the Associate Vice Chancellor for Finance & Administration/Controller on April 15, 2009, with an effective date of April 15, 2009.

.140  KNOWLEDGE OF THIS POLICY

All Chancellor’s Office and institutional personnel with payroll, human resources, transportation, and related responsibilities should be knowledgeable of this policy.

.150 DEFINITIONS

“Bona fide reimbursement arrangement” includes (i) reasonable procedures to ensure that an expense has occurred, (ii) substantiation of the expense within a reasonable period of time, typically within 180 days, and (iii) employee certification at the time that the employee requests reimbursement.

“Employer” means the OUS Institution that hires and pays a employee participating in the Plan.

“OUS Institution” means the Chancellor’s Office or public universities that include Eastern Oregon University, Oregon Institute of Technology, Oregon State University, Portland State University, Southern Oregon University, University of Oregon, Western Oregon University.

“Plan” means a bona fide reimbursement arrangement for qualified transportation fringe benefits. A written plan document is not required. However, an OUS institution that elects to provide qualified bicycle commuter expense reimbursements through the Plan will establish and retain its terms of the benefit, reimbursement rules, and payment records.

“Plan Year” means the fiscal year, July 1 through June 30.

“Reasonable expenses” for purpose of this reimbursement plan include expenses for bicycle purchase and bicycle improvements, repair and storage, provided the bicycle is regularly used to travel between the employee’s residence and place of employment.

.160 RESPONSIBILITIES

The Vice Chancellor for Finance and Administration, or designee, shall have oversight responsibility for systemwide provisions of the Plan. Each university Vice President for Finance and Administration, or designee, shall have oversight responsibility for institutional administration of the Plan.

.170 POLICY PROVISIONS

Eligibility. All regular employees are eligible to participate in the Employer’s plan. Student and temporary employees are ineligible.

Enrollment. Participation in the Plan is optional. Once each year the Employer shall allow an employee to enroll in the Plan. Participation begins on the first of a month following receipt of enrollment notification by the Employer’s administrative office.

Reimbursement.

  • Reimbursement may be paid at any time of the year during which an employee commuted by bicycle and bicycle expenses were incurred, or during the three month period following the calendar year.
  • The Employer may reimburse a maximum of $20 per month for each month (i) in a year that the employee regularly uses the bicycle for a substantial portion of the travel between the employee’s residence and place of employment, and (ii) the employee receives no other qualified transportation fringe benefit including qualified pre-tax parking, a pre-tax transit pass, or transportation in a commuter highway vehicle/van pool.
  • The Employer must establish a bona fide reimbursement arrangement. The substantiation of an expense requires the employee to submit a copy of the receipt for an incurred expense.
  • An employee is considered to qualify as commuting by bicycle any month during which the employee regularly uses a bicycle for a substantial portion of travel between the employee’s residence and place of employment. Employers may apply their own reasonable interpretation of “regularly uses” and “substantial portion” of travel.
  • This qualified transportation fringe benefit is funded solely with employer contributions. An employee may not pay for this benefit using pre-tax compensation, and is not an allowable charge on federal grant or contract funds.

Termination.

  • An employee may discontinue his or her election to participate in the Bicycle Commuter Reimbursement Plan by providing notice in writing to his or her Employer at any time.
  • An employee who elects to participate in any other qualified transportation fringe benefit is ineligible to participate in the Plan, except for reimbursement of qualified expenses submitted within 90 days of ineligibility.
  • Participation in the Plan ends upon termination of employment.

.690  CONTACT INFORMATION

Direct questions about this policy to the following offices:

Subject Contact
General questions from institutional personnel Campus Vice President for Finance and Administration (or designee)
General questions from institutional central administration and Chancellor's Office personnel

Chancellor's Office - Controller's Division

 

.695  HISTORY

04/15/09 - Approved 

Policy Last Updated: 03/26/09


APPENDIX