nt government travel allowance rates

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Financial Administration Manual

Ib 760.01 employee duty travel, search financial administration manual.

Effective: January 29, 2018 Applicable FAM Policies: 760 - Travel Applicability: GNWT Departments and Public Agencies

INTERPRETATION

Duty travel must be economical and maximize the duty traveler’s productive work time.

Prohibitions

A duty traveler shall not:

• Travel by motorcycle.
• Use unregulated vacation rental accommodations (i.e. Air BnB, HomeAway, Flipkey, VRBO, HouseTrip, etc…)
• Use unregulated ridesharing ( i.e. Uber, Lyft, TheRide, etc…)  

Responsibilities of approving officers and duty travelers 

The approving officer shall:

• Dates of travel.
• The mode and class of transportation.
• Accommodation type.
• Any use of rental vehicles.
• Ensure compliance with Government standards.

Emergency travel may be authorized via other means of documented approval (i.e. email) prior to travel expenditure if in the public interest.  

Trip changes or other related expenses that occur during travel may be authorized by the applicable expenditure authority if in the public interest.

The traveler shall:

• Obtain authorization before travelling;
• Safeguard any cash advanced.
• Submit travel expense claim within ten (10) days after completion of the trip.

The approving officer shall do the following after duty travel ends:

• Ensure the presence of all required supporting receipts.
• Ensure travel expenditure follow IB 760.03
• Ensure all cash advances are cleared.

Authorization for Duty Travel

Only Deputy Heads, Regional Superintendents and the Chief Executive Officers of public agencies may act as expenditure authority on their own duty travel and expenses within pre-approved overall duty travel plans.

Duty travel may begin in one fiscal year and end in the next. Travel commencing in the old fiscal year is to be charged to the old year.

A duty traveler who receives authorization to extend travel time during normal working hours shall record it as annual leave unless the extra time is approved and cost-effective for the Government. Extending travel time must not result in additional travel costs for the Government.

Insurance Plans and Compensation

An employee on duty travel is considered to be at work and is eligible for the same entitlements, protection and coverage as they are when in the workplace.

Travel Outside the Northwest Territories and Outside Canada

A traveler must receive documented Deputy Head authorization for duty travel outside the Northwest Territories.

Deputy Head blanket approval may be provided for frequent duty travel outside the Northwest Territories. The approval letter must be attached to the expense claim when it is submitted.

All duty travel outside Canada must receive documented approval by the applicable Minister.

The allowable per diem rate in a foreign country is the same government per diem rate as for travel within Canada. The traveler has the option to utilize the Treasury Board of Canada per diem rate applicable to the foreign travel in that country if approved in advance by the Minister. If necessity creates a daily meal expense greater than the allowable per diem rate, reimbursement of any greater expense must be supported by substantiating receipts.

Cash Advance for Travel

Cash may be advanced to a duty traveler for duty travel expenses if it is not possible to use a Government credit card or if it is not appropriate or reasonable to expect the duty traveler to pay his or her own travel expenses. The amount of the advance must not exceed reasonably expected expenses or be issued sooner than deemed necessary.

Overnight Stops and Lengthy Travel

An overnight stop may be authorized in advance if:

i) it will occur after nine continuous hours of travel and/or work; or

ii) it maximizes cost effectiveness or the traveler’s productive work time.

Travel time begins ninety minutes (two hours for international travel) before the scheduled departure time and ends one hour after arrival at the trip destination or community of overnight stop.  A duty traveler must take the first interconnecting carrier available and may not count any intentional delay as continuous travel time.

A public officer holding the office of Minister, Deputy Minister, Clerk of the Legislative Assembly or President of the Northwest Territories Housing Corporation may travel by business class when total in-flight duty travel time exceeds four hours.

Minister or Deputy Heads may authorize business class travel for staff:

• Who regularly travel on duty more than three times per month; or
• When total in flight duty travel time exceeds four hours; or
• Where the travel is in the public interest as approved by the Minister.

A suitable rest period may be authorized between arrival at the work destination and the start of work.

Travel Status of Less Than One Day

Duty travel beginning and ending on the same calendar day entitlement is only for meals necessarily occurring away from home. No incidental duty travel expenses may be claimed.

A Government employee who travels daily in the normal course of work is not considered on duty travel.

Government Vehicles

A driver on duty travel must use a Government vehicle where practical, and may only use a Government vehicle for incidental personal reasons.

Rental Vehicles

A duty traveler may use a rental vehicle if practical, economical, and authorized in advance. The most economical vehicle must be selected that is appropriate for the intended use as approved by the approving officer. The travel expense claim must justify why the traveler did not select the most economical method.

A Government Credit Card must be used to pay for approved rental vehicle expenses.

A duty traveler must decline the Collision Deductible Waiver (CDW) offered by the rental company. The Government has insurance coverage for rented duty travel vehicles and the duty traveler must not be reimbursed for the cost of any supplementary insurance.

A duty traveler involved in an accident with their rental vehicle must report the accident within 48 hours to the Risk Management and Insurance Division of the Department of Finance and to a Customer Service Agent (US Bank) using the Government Credit Card prescribed telephone number if the Government Credit Card was used to rent the vehicle.

Privately Owned Vehicles

Privately owned vehicle use (excluding privately owned off-road vehicles) may be authorized if practical, economical, and acceptable to the duty traveler and the approving officer.  Reimbursement for all private vehicle expenses will be limited to the rate specified in the collective agreement. 

The Government assumes no liability arising from a duty traveler’s use of a privately owned vehicle.  No one shall approve duty travel by privately owned vehicle before obtaining proof that the vehicle is licensed and insured for the purposed trip and the owner permits its use for that purpose.

A passenger on duty travel in a private vehicle must be reimbursed for vehicle expenses if the driver is not eligible for reimbursement and the mode of transportation is approved in advance.

Off-Road, Remote and Small Vessel Travel

Duty travel by off-road vehicle or small vessel must be authorized in advance, whether the vehicle or vessel is rented, chartered, privately owned, or Government owned. If a private vehicle or vessel other than a commercially licensed water taxi or ferry is to be borrowed, rented, or chartered, the duty travel approval officer shall obtain, before travel begins, proof that:

a) The vehicle or vessel is licensed (if a license is required);

b) The owner carries a minimum of $1,000,000 of public liability insurance coverage on the vehicle or vessel; and,

c) The owner permits the use of the vehicle or vessel for the purpose.

If more than one duty traveler is transported at one time by the vehicle or vessel, public liability insurance of $1,000,000 may not be sufficient. Refer to the Risk Management and Insurance Division of the Department of Finance for insurance amount requirements and conditions.

Any all-terrain vehicle used in duty travel must have four or more wheels. The duty traveler must wear an approved safety helmet when riding an off-road vehicle and an approved personal floatation device at all times in a small vessel. Vehicles and vessels must be mechanically sound and must be operated safely and efficiently.

Insurance, repairs and ownership costs for privately owned off-road vehicles and vessels used in duty travel are the owner’s responsibility. Reimbursement for duty travel expenses incurred in the use of privately owned off-road vehicles must be limited to direct operating costs (e.g., fuel, oil, and towing). Reimbursement claims require the duty traveler to submit receipts.

Use of Private Aircraft

Privately owned or rented aircraft, may be used for duty travel when it is considered both economical and practical, and authorized by the Minister or Deputy Head of the department or public agency.

Employees authorized to use and pilot private aircraft for Government business shall provide the following requirements at least 5 business days prior to travel to the satisfaction of Risk Management and Insurance Division of the Department of Finance:

• Documentation indicating the pilot is properly certified and rated for the flight involved;
• A description of the aircraft to be used and a copy of the airworthiness certificate;
• A full certified copy of the aircraft owner's liability and hull insurance policies (not just a Certificate of Insurance) that include a waiver of subrogation against the Government of the Northwest Territories for any hull damage. If no hull insurance is carried the owner must sign an agreement with the Government of the Northwest Territories waiving the right of recovery for any hull damage; and,
• Waiver of Duty Travel Accident Insurance.

Employees requesting the use of private aircraft shall be reimbursed the lesser of the following amounts:

• based on direct road distance if there is road access; or
• based on air distance if there is no road access;
• Reimbursement of the cost of renting or leasing an aircraft;
• The actual cost of fuel and oil(receipts required); or,
• The cost of equivalent economy airfare if scheduled airline service is available.

No passengers or cargo other than voluntary passengers or cargo required for the business travel may be transported in private aircraft piloted by an employee on Government business. 

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• Per Diem Lookup

FY 2024 Per Diem Rates Now Available

Please note! The FY 2024 rates are NOT the default rates until October 1, 2023.

You must follow these instructions to view the FY 2024 rates. Select FY 2024 from the drop-down box above the “Search By City, State, or ZIP Code” or “Search by State" map. Otherwise, the search box only returns current FY 2023 rates.

Rates are set by fiscal year, effective Oct. 1 each year. Find current rates in the continental United States, or CONUS rates, by searching below with city and state or ZIP code, or by clicking on the map, or use the new per diem tool to calculate trip allowances .

Search by city, state, or ZIP code

Required fields are marked with an asterisk ( * ).

Search by state

Need a state tax exemption form.

Per OMB Circular A-123, federal travelers "...must provide a tax exemption certificate to lodging vendors, when applicable, to exclude state and local taxes from their hotel bills." GSA's SmartPay team maintains the most current state tax information , including any applicable forms.

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

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Duty Travel

Search online managers' toolkit.

You will be reimbursed for reasonable expenses within the following entitlements for authorized travel on Government business.  Exceptions will be considered where your expenses cannot be kept within the entitlements.  You must explain the circumstances on the claim and attach receipts.

When you are required to travel on behalf of the Employer, you will be paid as though you were at work for all hours traveled.

Hours traveled include one hour check-in period at airports (two hours check-in for flights originating outside Nunavut, the Yukon and the NWT), bus depots or train stations, as well as one hour check-out period at each overnight stopover and at the final destination.  Hours traveled also include time spent waiting for connecting flights, trains or buses, but is exclusive of overnight stopovers.

If you are absent from work on a designated paid holiday or a day of rest and do not work or travel, you will receive pay for up to one standard working day (7.5 or 8 hours) at 1.5 times your rate of pay.

Transportation

• Economy air (you may be entitled to travel by another class in certain circumstances, this should be verified by your Deputy Head);

No reimbursement over $10 will be made without a receipt.

• Rented vehicles - where this is the most reasonable or economical means of travel. The Government maintains coverage for collision damage to short term rental vehicles. 
• Chartered aircraft;
• Privately owned vehicle;
• Rented vehicles - where this is the most reasonable or economical means of travel. The Government maintains coverage for collision damage to short term rental vehicles.

Accommodation

• Commercial accommodation for 15 calendar days or less - actual costs of authorized accommodation.  Where possible, hotels with Government rates should be used.  When you make reservations, you should indicate that the accommodation is to be at the Government rate. 
• Expenses for commercial accommodation must be accompanied by receipts.

Non-commercial accommodation - $50.00 for each night. 

Commercial accommodation for over 15 calendar days - where possible, you should make arrangements for suitable rental accommodation at weekly or monthly rates.

 ​ Meals and Incidental Expenses

You ae paid an allowance for the cost of your meals and for incidental expenses such as tips.

Duty travel to the United States will be paid at the same rates, in U.S. dollars.  These rates change periodically and are updated on the Department of Finance website at:

https://my.hr.gov.nt.ca/employee-services/travel/duty-travel/duty-travel-rates

Claims for meals on a partial day will be allowed if it is reasonable or necessary that the meal be taken away from home.  Incidentals will not be reimbursed if your duty travel starts and ends on the same day.

You may be reimbursed for the actual cost of meals and services, which exceed the allowances.  The reason must be justified and receipts provided.

Meals provided, as part of the cost of transportation and/or accommodation cannot be claimed.  The cost of meals may not be included on a hotel bill.

When your travel status is for more than 15 calendar days in one location, the maximum allowance is reduced to 50% of the meal amounts per day.  This does not apply in communities where housekeeping units or reasonable room and board are unavailable.

Other Expenses

You may be reimbursed for the following expenses:

• Long distance telephone calls - business - if a satisfactory explanation is provided.
• Long distance telephone calls - personal - if you are required to be away from home over a weekend, and are on continuous travel status for two or more days before the weekend.  This must be supported by receipts where available and may not exceed five minutes.
• Local phone calls - business. 
• Baggage - storage and excess baggage charges, if a satisfactory explanation is provided. 
• Taxis - you must explain the use unless the purpose is clear.  Taxis should not be authorized for repeated trips between the same places where convenient public transportation is available. 
• Laundry - after 7 consecutive days on duty travel, a maximum of $20 for each subsequent 7 days, if not supported by receipts; or, if supported by receipts, a maximum of $20 after 5 consecutive days and the same amount for each subsequent 5 days.
• Casual wages for service personnel - where a satisfactory explanation is provided, to a maximum of $50.
• Childcare expenses - if your childcare expenses are more than normal because of the duty travel, you may be reimbursed a maximum of $50 per day per child.

Except for Laundry as stated, no item over $10 will be reimbursed without a receipt.

You will not be paid for the following:

• Purchase of briefcases, fountain pens, tools or any other supplies or equipment.
• Rental of television or radio receiving sets, where not included in the charge of accommodations.
• Purchases of a personal nature, such as baggage, clothing, etc.
• Telephone, telegraph, cable or radio messages of a personal nature, except as outlined above or if you have an unavoidable delay in arriving home.
• Expenses of any kind incurred during stopovers for personal reasons or during periods of leave, with or without pay.
• Any loss of money or personal belongings.
• Collision damage waiver insurance on short-term rental vehicles (the Government provides automatic collision coverage for short term rented vehicles).

Duty travel must be authorized on a Travel Authorization and Expense Claim form before the start of your trip.

You must get prior authorization for special arrangements such as car rental and mileage on the Travel Authorization and Expense Claim Form.

If you want an advance, you should request it at least three working days before your trip.  The form will be returned to you along with a cheque for the advance.

Expenses must be claimed on the pre-authorized form within ten days of completion of your trip.  The claim must be supported by receipts where applicable.  A personal cheque to cover any amount by which your travel advance exceeds your claim must be attached.

Travel by Privately Owned Vehicle

The use of a privately owned vehicle will not be authorized if commercial transportation (e.g., airplane, taxi) would be more reasonable and practical.

Your reimbursement is limited to the commercial cost when the total cost of your trip, including the cost of meals, accommodation and incidental expenses exceeds the cost of the same journey by commercial means.

With prior authorization, you may use a privately owned vehicle for travel on Government business or on removal.  Reimbursement is $0.630 per kilometre for travel within the Northwest Territories and $0.5165 per kilometre for travel elsewhere.  If the use of a privately owned vehicle is for your convenience, the allowance is reduced to $0.275 per kilometre. These rates change periodically.

You will be reimbursed for ferry, bridge, road and tunnel tolls, and parking charges.

There will be reimbursement for other travel expenses where applicable.  This is subject to the limits set out below.

Limitations for Travel by Privately Owned Vehicle

Personal insurance is required before you may use a private vehicle for Government business.  The Government will not pay for any additional insurance costs because you use a vehicle for Government business.

You will not be paid any claim for damage, loss or liability incurred while using a vehicle on Government business, other than that claimed under the  Workers' Compensation Act .

Distances reimbursed will be the generally accepted most direct route.  For travel within the Northwest Territories, the distance is given in Google Maps.

Distances not listed will be the generally accepted kilometres for the most direct route.

No additional payment will be made for other employees on duty carried as passengers.

If the total cost of your trip (including the cost of meals, accommodation and incidental expenses) exceeds the cost of the same journey by ordinary commercial means, reimbursement will be limited to the commercial cost.

Headquarters Duty Travel

You may be reimbursed for unusual but necessary transportation expenses incurred while carrying out your duties within the headquarters area.

You may be reimbursed for a taxi between home and work when work after normal hours is required.  Circumstances such as the combination of late hours, weather and distance must make it unreasonable for you to use the normal means of transportation.

Headquarters duty travel may be reimbursed when transportation is necessary (e.g., because of bulky documents or time constraints).  The method chosen must be the most economical one under the circumstances.

You will not be paid for daily transportation expenses within your headquarters area between your home and place of duty without prior authorization.

If the total cost of your trip (including the cost of meals, accommodation and incidental expenses) exceeds the cost of the same journey by ordinary commercial means, reimbursement will be limited to the commercial cost

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Employee travel allowance rates - Current

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Rates effective on and from 1 July 2023

Capital City Zones - Excluding Canberra

High season is 1 April to 30 November. *Low season is 1 December to 31 March.  

Capital City Zone - Canberra as at 27 August 2023

1 Canberra TA rates are set in line with Remuneration Tribunal (Members of Parliament) Determination 2022 - Travelling Allowance, in accordance with Clause 55.6 of the Commonwealth Members of Parliament Staff Enterprise Agreement 2020-2023 . Search capital city boundaries

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Rates & Allowances

Virtually all employees are directly affected at one time or another by National Joint Council rates and allowances.  Anyone who travels on government business or who has relocated to take a new job knows the importance of various entitlements established under NJC directives. For some employees, NJC rates and allowances represent a very substantial component of overall compensation.  For employees who serve outside Canada or at isolated posts within Canada, these benefits address unique attributes of the communities where they work or provide reimbursement for high costs and special expenses.

The Guide to National Joint Council Rates and Allowances  provides employees and managers with a brief description of each rate or allowance, how it is determined or calculated, as well as the process used to review and modify the rate or allowance from time to time.

• Guide to NJC Rates and Allowances

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Travel allowances

Explains the PAYG withholding implications on travel allowances.

Last updated 24 August 2021

Travel allowance is a payment made to an employee to cover accommodation, food, drink or incidental expenses they incur when they travel away from their home overnight in the course of their duties.

Allowances folded into your employee's salary or wages are taxed as salary and wages and tax has to be withheld, unless an exception applies.

You include the amount of the travel allowance in the allowance box on your employee's payment summary.

The exception applies if:

• you expect your employee to spend all of the travel allowance you pay them on accommodation, food, drink or incidental expenses
• you show the amount and nature of the travel allowance separately in your accounting records
• the travel allowance is not for overseas accommodation
• the amount of travel allowance you pay your employee is less than, or equal to the reasonable travel allowance rate.

If the exception applies, you:

• don't withhold tax from the travel allowance you pay your employee
• don't include the amount of the travel allowance in the allowance box on your employee's payment summary
• only include the allowance on their payslip.

If the first two exception conditions are met but you pay your employee a travel allowance over the reasonable travel allowance rate, you're required to withhold tax from the amount that exceeds the reasonable travel allowance rate. You also need to include the total amount of the travel allowance in the allowance box on your employee's payment summary.

You are always required to withhold tax from a travel allowance for overseas accommodation and include the amount of the travel allowance in the allowance box on your employee's payment summary.

Check the relevant Single Touch Payroll (STP) employer reporting guidelines to see how to report these payments through STP:

• STP Phase 1 employer reporting guidelines – allowances
• STP Phase 2 employer reporting guidelines – allowances

Reasonable travel allowance rate

Each year we publish the amounts we consider reasonable for claims for domestic and overseas travel allowance expenses.

• TD 2021/6 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2021–22 income year?
• TD 2020/5 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2020–21 income year?
• TR 2004/6 Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses
• Keeping travel expense records
• Tax return – allowances
• Tax return – work-related travel expenses

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General employment conditions

There are a range of employment conditions that apply to various roles across the Northern Territory Public Sector (NTPS).

The specific entitlements are set out in the following:

• enterprise agreements
• relevant laws .

This page contains the general employment conditions for most public sector employees who are in the following roles:

• administrative
• professional

Ongoing employment in the NTPS is subject to a period of probation.

During this time your conduct and performance is assessed, which is in-line with Employment Instruction 2 PDF (94.1 KB) .

Hours of work

On average, full time employees are required to work either:

• 36.45 hours or
• 38 hours per week depending on their agreement.

Depending on the needs of the work place, the following may also be available.

• part-time work PDF (144.9 KB)
• flexible work arrangements .

All employees in the NTPS are paid fortnightly.

The pay period extends from Thursday to Wednesday. Salary is paid into a bank account nominated by the employee.

An employee's salary is set out in the relevant enterprise agreement or Commissioner's determinations according to the employee’s classification.

Employees are generally entitled to increments within the scale of salary for their substantive classification after completing 12 months service until they reach the maximum salary for their classification.

Read about NTPS rates of pay .

Read below for allowance NTPS employees may be eligible to apply for.

If you are temporarily performing the duties of someone in a higher position, you may be entitled to higher duties allowance.

Higher duties allowance means the difference in salary between your normal current rate of pay and the rate of pay normally applying to the job you are filling.

An employee is entitled to an increment at the higher classification when they have:

• been on higher duties for a continuous period of 12 months or
• accrued a total of 12 months of service in broken periods during the preceding 24 months.

Some positions may require that you must act in the position for a minimum period of time before a higher duties allowance is paid.

More information is available in your enterprise agreement and in By-law 23 PDF (72.3 KB) .

If you need to move to another region within the Northern Territory as a result of a promotion or transfer, you may be entitled to a relocation allowance.

For more information read By-law 27 PDF (12.3 KB) .

If you are required to travel away from your workplace and must stay overnight you must be provided with one of the following:

• reasonable accommodation and meals
• an appropriate allowance.

For more information read the following:

• By-law 30 PDF (9.4 KB)
• By-law 30A PDF (7.4 KB) .

You may be entitled to other allowances as an NTPS employee.

Read By-laws for more information.

Employees who reside in a locality declared as 'remote' by the Commissioner for Public Employment may be entitled to receive:

• assistance with airfares on a regular basis, for themselves and their recognised dependents, to Darwin or Alice Springs
• an allowance to assist with the cost of freight for foodstuffs they purchase outside the remote locality.

In addition, they may also be eligible for:

• rental concessions
• special study leave provisions
• an accommodation allowance in conjunction with fares out of isolated locality
• family travel assistance in conjunction with professional development
• partial reimbursement of household contents insurance premiums if higher costs are incurred.

For more information read Determination 8 of 2015 PDF (481.2 KB) .

Information on the Northern Territory Government superannuation provisions is available from the Northern Territory Superannuation Office .

If you have any questions call 08 8999 4282 or email [email protected] .

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