Since January 1, 2016, California employers must reimburse employees for use of their personal cell phones based on the decision in the landmark cell phone reimbursement class action case, Cochran v. Schwan’s Home Services, Inc. In addition, under Labor Code section 2802, employees must be reimbursed for “all necessary expenditures or losses incurred by the employee in direct consequence of the discharge of his or her duties,” for mandatory business purposes. Although this

© Jennifer Grady Beginning on Jan. 1, 2014, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be: -56 cents per mile for business miles driven -23.5 cents per mile driven for medical or moving purposes -14 cents per mile driven in service of charitable organizations The business, medical, and moving expense rates decrease one-half cent from the 2013 rates.  The charitable rate is based on statute. Taxpayers always have the option of c