Voluntary Reimbursement

• If an employer provides mileage reimbursement to employees, according to discrimination laws regulated by the Equal Employment Opportunity Commission (EEOC), the employer cannot select which employees receive the benefit based on the employee's race, religion or age. If you provide the benefit, you must provide it to all employees who use their own vehicle for business purposes.
  
  

Time Compensation

• Whether or not the employer pays mileage reimbursement, he must pay the employee for the work time involved while traveling. If you pay your employees by the hour instead of a salary, you must add the travel time when you calculate his pay. By federal law, you must compensate all employee hours spent performing company business.
  
  

Required Mileage Reimbursement

• Employees covered by the Florida's Workers’ Compensation Program who are injured on the job receive reimbursement from their employer or insurance provider when traveling for medical appointments or required treatments. The program follows the reimbursement rate set by the Internal Revenue Service. As of October 2011, the rate is 55.5 cents per mile.
  
  

Mileage Deduction

• Since Florida does not have a state income tax, employees can only deduct unreimbursed business mileage from their federal taxes. The IRS allows taxpayers to deduct work-related expenses that their employees do not reimburse using Schedule A on Form 1040. Employees can deduct the difference between the standard mileage rate and the actual reimbursement rate if the employer reimburses mileage at less than the standard rate. If the employer reimburses more than the standard rate, the employee must claim the difference as income.