Tennessee Workers' Compensation Mileage Reimbursement Rates for 2019

In 2019 Tennessee required employers to reimburse employees for mileage incurred while performing workers' compensation‑related duties at the statutory rate of 58 cents per mile, matching the IRS standard mileage allowance for business travel that year.

Why the 58‑Cent Rate Applies

The Tennessee Department of Labor and Workforce Development aligns its mileage reimbursement with the federal IRS rate to simplify compliance. The rate covers fuel, wear and tear, and other vehicle expenses, ensuring workers are not out‑of‑pocket when traveling for medical appointments, claim investigations, or job‑site inspections required by workers' comp.

How Employers Calculate Reimbursement

Employers must track the exact miles driven for each workers' compensation activity. Reimbursement is calculated by multiplying the total miles by the 58‑cent rate. For example, a 12‑mile round trip to a medical provider would result in a $6.96 reimbursement (12 mi × $0.58). Documentation should include the date, purpose of travel, starting point, destination, and odometer readings.

Record‑Keeping Requirements

Under Tennessee law, employers must retain mileage logs for at least three years. Acceptable records are electronic logs, paper worksheets, or a combination, as long as they clearly show the mileage details and the associated workers' compensation purpose. Failure to maintain proper records can lead to penalties and disputes during audits.

Exceptions and Special Situations

While the 58‑cent rate is the default, certain circumstances may warrant a different approach:

• Company Vehicles: If an employer provides a vehicle, the reimbursement may be limited to out‑of‑pocket expenses, but the 58‑cent rate remains a safe‑harbor benchmark.
• Non‑Business Travel: Travel that is not directly related to workers' compensation (e.g., personal errands) is not reimbursable.
• Rate Changes: Employers should monitor the IRS rate each year; if the federal rate changes mid‑year, Tennessee may adopt the new rate for subsequent reimbursements.

Comparison of 2018‑2020 Rates

Compliance Tips for Employers

To stay compliant, employers should:

• Adopt the current IRS mileage rate as the default reimbursement amount.
• Implement a standardized mileage logging system for all workers‑comp travel.
• Train supervisors to approve mileage claims promptly and verify purpose.
• Review reimbursement policies annually to reflect any IRS rate adjustments.