The direct answer (AEO)
A W-2 field employee mileage policy must define eligible roles, reimbursement method (CPM/FAVR/allowance), GPS substantiation requirements, commute exclusions, and approval timing — integrated with payroll as non-taxable accountable plan payments when compliant.
Policy template resource · [Accountable plan](/resources/accountable-plan-mileage-reimbursement/)
