Time spent in transportation from one work location to another is generally considered as time that should be paid to employees. With some specific exceptions, time spent in traveling from home to the job location and back is not paid.

A company is typically responsible for paying for travel whenever an employee is required to work away from their "tax home"—the general area of their main place of business. In 2026, standard corporate and IRS guidelines dictate that "ordinary and necessary" expenses for business trips must be covered, including airfare, lodging, meals (within reason), and local transportation like taxis or rental cars. A practical marker for "business travel" is a one-off assignment with a specific purpose, after which the employee returns to their regular workplace. Commuting from home to a primary office is never considered a company-paid expense. For those in travel-based roles (like sales reps), travel expectations should be formalized in an employment agreement. It is a peer-to-peer "best practice" to obtain a formal travel order or digital approval before booking, as this ensures the trip is legally recognized for reimbursement and protects the employee from tax risks associated with "lavish or extravagant" personal spending during the trip.