In 2025, Florida businesses face a business mileage reimbursement rate of $0.70 per mile, in accordance with IRS standard mileage rates. Employers maintain discretion to establish compensation at rates above or below this threshold.

It should be noted that any reimbursement amounts that surpass the IRS standard rates detailed in the following table constitute taxable income for financial reporting purposes.

Note: Organizations have flexibility to reimburse employees at rates that differ from the IRS standard. However, any reimbursement exceeding the IRS rate will be classified as taxable income to the employee.

To calculate applicable mileage reimbursement for Florida, do the following:

1. Select the appropriate tax year for your calculation period
2. Enter the total miles driven to compute eligible reimbursement amounts

The calculator below provides precise reimbursement figures based on current rates and specified mileage inputs.

Unlike California, Illinois, and Massachusetts, Florida maintains no statutory requirement compelling employers to reimburse employees for mileage expenses. Florida employers are instead advised to implement fair and judicious policies, ensuring employees do not shoulder unwarranted business-related costs.

The lack of rigorous state regulations transfers the onus to employers to establish transparent, equitable protocols that conform with federal standards, particularly ensuring employees' effective compensation does not fall below Florida's $12 hourly minimum wage threshold.

Reimbursement method options

Florida businesses possess several calculation approaches for mileage reimbursement:

IRS standard mileage rate

Apply the IRS-designated rate to business miles traveled for a straightforward, tax-exempt reimbursement.

Actual expense method

Tabulate genuine business driving expenditures, including fuel, insurance, and maintenance costs to determine appropriate compensation.

Fixed and variable rate (FAVR)

Implement a comprehensive approach integrating fixed expenses such as insurance and depreciation with variable costs including fuel and maintenance.

Legal implications of not reimbursing employees

Insufficient employee reimbursement in Florida may precipitate wage and hour litigation, particularly when inadequate compensation effectively reduces an employee's earnings below minimum wage requirements, potentially exposing employers to substantial legal liability.

Establishing coherent policies aligned with federal accountability standards remains essential, while simultaneously addressing the financial interests of your workforce.

Florida labor law recognizes several worker classifications – full-time, part-time, independent contractors, and remote workers – each with different implications for benefits and expenses. Notably, Florida does not require employers to reimburse mileage or other work-related expenses as a general rule​. The only explicit state mandate for mileage reimbursement is in the context of workers’ compensation (where injured employees are reimbursed for travel to medical appointments)​. Despite no broad legal requirement, many Florida employers choose to reimburse mileage as a matter of fairness and to attract and retain employees​. Below, we outline each worker classification and how mileage reimbursement applies under Florida and federal law.

Full-time employees

Florida law does not set a fixed number of hours for “full-time” status. In practice, full-time generally means around 40 hours per week (or as defined by the employer)​. Florida statutes even allow group health insurance plans to treat employees working 25 hours or more per week as full-time for coverage purposes​. Aside from benefits, full-time workers are entitled to all standard protections under federal and state law, including at least the Florida minimum wage and overtime pay (for non-exempt employees).

How mileage reimbursement works for full-time employees

Florida labor laws do not oblige private employers to pay mileage or travel expenses for full-time employees​. Reimbursement is largely a policy decision. Most employers offer mileage reimbursement for business travel (often using the IRS standard rate) as a courtesy and competitive practice​. This means if a full-time employee uses their personal vehicle for work errands, the employer may reimburse miles driven, but it’s not mandated by Florida law. However, federal wage law effectively requires reimbursement in situations where driving expenses would otherwise cut into an employee’s wages. Under the Fair Labor Standards Act (FLSA), wages must be paid “free and clear” of costs that primarily benefit the employer​. If a full-time worker’s out-of-pocket mileage costs would drop their pay below the Florida minimum wage, the employer must make up the difference (either through higher pay or expense reimbursement) to stay compliant​. In short, while a Florida employer doesn’t have to follow a specific mileage rate, they do need to ensure work-related vehicle expenses aren’t pushing a full-timer’s earnings below the legal wage floor.

Part-time employees

Part-time status in Florida is generally defined by custom rather than law. There is no strict hour cutoff in state statutes for part-time work​. Employers typically consider any schedule less than full-time (e.g. under 30–40 hours weekly) as part-time. For instance, an employee working 20–30 hours a week would commonly be viewed as part-time. Despite fewer hours, part-time employees have the same basic workplace rights as full-timers under laws like the FLSA and Florida’s civil rights laws​. They must receive at least minimum wage and overtime when eligible, and they’re protected from discrimination and other unlawful practices.

How mileage reimbursement works for part-time employees

Part-time employees are treated similarly to full-time employees regarding expense reimbursement. Florida law does not require mileage reimbursement for part-timers, but employers often extend the same mileage policies to them for any business travel. If a part-time worker drives their own car for work duties (for example, running company errands or traveling between job sites), any reimbursement is up to company policy. Just as with full-time staff, an employer should be cautious if a part-timer is low-wage – work-related vehicle costs that effectively reduce their pay below the state minimum wage would violate federal and state wage laws​. In practice, many businesses reimburse part-timers for mileage at the standard rate to be fair and to ensure compliance. Part-time roles that involve driving (such as delivery jobs, discussed later) typically come with per-mile pay or a stipend to cover gas and wear, because even in Florida’s no-mandate environment, failure to cover essential driving expenses can amount to wage theft​ if an employee ends up subsidizing the employer’s business costs.

Independent contractors

Independent contractors (often called “1099 workers”) are not considered employees under the law. Florida uses a common-law “right of control” test to determine if a worker is an independent contractor or an employee​. Key factors include whether the worker operates their own separate business, the level of skill required, the method of payment, the term of the relationship, and who provides the tools or equipment​. For example, if a worker supplies their own vehicle, equipment, and tools and controls how the work is done, they are likely an independent contractor​. Misclassifying employees as contractors is taken seriously – Florida employers must report true employees for reemployment tax, and intentional misclassification is illegal​.

How mileage reimbursement works for independent contractors

Because independent contractors are self-employed, employers are not required to reimburse their expenses (including mileage). In fact, a genuine contractor is generally expected to cover all the costs of doing the job and factor those expenses into their overall rate or fees​. If a company does reimburse a contractor’s mileage, it’s purely a contractual arrangement or goodwill gesture, not a legal obligation. Typically, contractors handle vehicle costs on their own but can claim business mileage as a tax deduction against their income. (Unlike W-2 employees, who after 2017 cannot deduct unreimbursed job expenses, independent contractors can deduct mileage on their Schedule C since they’re running a business​.) It’s worth noting that providing expense reimbursements to a contractor won’t by itself turn them into an employee – the classification hinges more on control and independence. However, if a worker is essentially treated like an employee in all but name (receiving instructions, working set hours, using company equipment) while being denied expense reimbursements, it may signal misclassification. In Florida, a misclassified “contractor” would be entitled to the same wage protections as an employee, including the right not to have their earnings eroded by unreimbursed business mileage. In summary, independent contractors bear their own travel costs as part of doing business, unless their contract stipulates otherwise.

Remote workers

Remote workers are employees who perform their job duties from home or another off-site location (telecommuting), rather than at the employer’s premises. Florida law doesn’t treat “remote” as a separate legal classification – a remote worker can be full-time or part-time, and they remain a W-2 employee of the company. All standard employment laws apply to remote workers just as if they were on-site. In recent years, many Florida employers have adopted telework arrangements, and the state even defines “telework” for public employees as working away from the official worksite​. Essentially, working from home does not waive any employee rights; remote employees are still covered by minimum wage, overtime, anti-discrimination laws, etc.​.

How mileage reimbursement works for remote workers

For remote workers, day-to-day commuting isn’t an issue (since their commute might just be from the bedroom to the home office). However, remote employees may occasionally need to travel for work – for example, coming into the main office for a meeting or training session, or traveling to meet a client. In these cases, the question of mileage reimbursement becomes important. Florida law again does not specifically compel employers to pay mileage, but if the travel is a required part of the job, the principles of expense reimbursement are similar. In fact, Florida guidance suggests that businesses are generally responsible for the necessary expenses of conducting work, whether at home or the office​. This means if a remote employee must incur costs to do their job (equipment, internet, or travel expenses), the employer should cover or reimburse those costs.

When an exclusively remote worker is asked to travel to the office or another site, that trip is considered work-related rather than a normal commute. Such travel time may be compensable as work hours, and mileage should be reimbursed as a matter of fairness and compliance​. For example, if you work from home in Florida and must drive 50 miles to headquarters for a mandatory meeting, your employer should pay for the driving time (per wage laws on travel time) and reimburse the mileage for that 100-mile round trip. Remote employees may also occasionally have local errands (like dropping off documents at the post office for work) – those miles are part of the job and typically covered by the employer​. The underlying rule is the same: Florida doesn’t force employers to pay these expenses, but if not paying them would effectively make the employee pay to work (a “kickback” of wages for the employer’s benefit), then it runs afoul of labor standards​. In practice, reputable employers provide the tools and reimbursements remote staff need, so that working from home doesn’t cost the employee out-of-pocket. This might include stipends for home office setup and definitely includes mileage reimbursement for any required travel beyond the home office.

Florida businesses operate within a regulatory environment that provides substantial flexibility for employee mileage reimbursement policies. While state law establishes no explicit mandate for mileage compensation outside of workers' compensation scenarios, employers must remain attentive to minimum wage implications and the practical impact of reimbursement decisions on employee satisfaction and retention. The distinction between legal requirements and competitive business practices becomes particularly relevant in a state where employers determine their own approach to travel expenses.

Implementing thoughtful mileage reimbursement protocols offers tangible advantages regardless of worker classification. For full time employees, part time staff, remote workers, and properly classified independent contractors, clear policies create transparency and fairness while protecting businesses from potential wage disputes. The strategic decision to adopt IRS standard rates, actual expense methodologies, or FAVR programs should align with both company financial objectives and workforce needs to create a sustainable approach for all parties.

Brex's expense management software provides Florida employers with an intelligent solution to mileage reimbursement challenges through comprehensive automation. The platform streamlines the entire reimbursement workflow by automating expense submissions, approval processes, receipt capture, and policy enforcement without requiring manual oversight. By integrating corporate cards, expense management automation, bill pay, travel booking, and startup banking on a single platform, Brex eliminates the administrative fragmentation that typically complicates financial operations for growing businesses. Sign up for Brex today and transform your approach to expense management while maintaining full compliance with Florida's wage requirements.