In department characteristics part 1, I checked paid on call / stipend. We have an expense reimbursement program designed to help with fuel cost, buying tee shirts, flashlights, and other small items you may need. There is $3000 budgeted for this and the amount per call depends on the total number of calls and the total people that respond. Last year it worked out to $3.41 per call.
Department characteristics part 2 asks "what percentage of your TOTAL budget is dedicated to personnel costs (salary, overtime and fringe benefits)?" My initial thought in our case is 0. Our stipend is not salary or overtime and I don't think it is a fringe benefit.
Am I correct?
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Thread: Department Characteristics
04-30-2007, 01:13 AM #1
04-30-2007, 06:17 AM #2
- Join Date
- Jan 2005
A stipend will be classified as a personnel cost.
04-30-2007, 08:59 AM #3
- Join Date
- Oct 2004
- Dorchester, WI
Do your firefighters pay income tax on this money? Is it considered "pay"? I ask because we are kind of in the same situation..... our guys get something similar.
04-30-2007, 11:27 PM #4
No, our CPA says this is not taxable given the way it is set up and the amounts involved. If you accept the reimbursement you are not eligible to take a charitable deduction for your mileage if you itemize your taxes but who does that anyway.
That's why I didn't consider it to be personnel expenses. Where the question is asked it specifies salary, overtime and fringe benefits. I know it is not salary or overtime and I would consider fringe benefits something like health insurance and retirement benefits not an expense reimbursement stipend.
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