HBP Part 11.5.5. Non-Employee Travel Reimbursement Procedures

Handbook of Business Procedures

Date published: June 29, 2005
Last revised: May 19, 2021
Issued by: Travel Services


A. Introduction

Non-employee travel reimbursements are subject to the same policies as employee, prospective employee, and student travel reimbursements; however, a non-employee is not required to sign the *DEFINE VP5 coversheet and is not exempt from Texas state hotel occupancy taxes, therefore, is not required to provide a Texas Hotel Occupancy Tax Exemption Certificate at Texas lodging establishments. For more information about travel reimbursements, refer to Parts 11.5., 11.5.1., 11.5.2., 11.5.3., and 11.5.4.

In addition, institutions of higher education cannot use state funds to pay for non-employee travel expenses, including non-employee student travel. Texas Government Code, Chapter 660 (Travel Regulations Act) limits the use of state funds for travel to that which “clearly involves official state business.” See Texas Government Code, Section 660.003. Generally, and with limited exceptions, state funds for travel expenses are for state employees, which includes employee, student employee, or prospective employee.

State of Texas Travel Allowance Guide

B. Reimbursements for Travel Expenses Only

If the only expenses for which the non-employee is to be reimbursed are travel expenses, the department should process a Request for Travel Authorization (RTA) with the non-employee traveler type. Refer to Part 11.2 for information about travel authorization.

Part 11.2 Travel Authorization

C. Reimbursements for Travel Expenses with Honorarium to be Paid

If the non-employee traveler is to be paid an honorarium in addition to travel expense reimbursement, payment should be made according to the current process for paying independent contractors. See the Accounting and Financial Management Tax Services web page for more information.

Tax Services

Payments to International Non-Employees*

D. Reimbursements to Ten or More Non-Employees

If ten or more non-employees are to be reimbursed for travel expenses  for one of the listed activities on the Exempted Services Authorization form,  then prepare this form in lieu of preparing a Request for Travel Authorization (RTA) for each traveler. For direct-billing of hotel, rental car and airfare expenses, a list of participants' names must be submitted with the Non-Employee Travel Authorization form.

If there is a signed hotel contract in place, include with a copy of the hotel contract a completed Non-Employee Travel Authorization form with a list of non-employee participants’ names, and if any employees, include a copy of the appropriate RTA.


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Part 11. Travel - Table of Contents