Professional Expense Reimbursement
Your Professional Expense Reimbursement (PER) can be used to pay for professional expenses related to your work at Western.
Please refer to the Financial Services Training and Reference Material page for PER information pertaining to your specific employee group and to access our step by step instructions on how to process your claim using the Western Financial's PER module.
If you require an alternate format, paper claim forms are available on the Financial Services Forms page.
Home Office Furniture
PER will continue to expand home office furniture as an allowable item for the 2022 year. The CRA has declared that employers may reimburse up to $500 per employee for home office furniture purchased between March 15, 2020 and December 31, 2022. Any reimbursed amounts greater than $500 will be added to an employee’s tax slip as a taxable benefit. For example, if an employee purchases a desk for $400 in 2020 and an office chair for $250 in 2022 that they will keep after the pandemic, an employer can reimburse the employee up to $500 without the employee receiving a taxable benefit under the administrative position. By contrast, if the employer reimburses the employee the full amount for these purchases, the amount over $500 (that is, $150) must be included in the employee’s income in 2022.
The claimant’s Supervisor is responsible for ensuring that the expenses were incurred during the course of employment at Western and relate to the staff member’s work and/or professional development prior to approving.
All expenses should be at a reasonable cost based on the need, and a regular item that would otherwise be put through the operating budget.
Wearable Technology (i.e. Apple watches & headphones)
Only eligible in rare circumstances. Please check with firstname.lastname@example.org if uncertain
Equipment – To be eligible, equipment must be used primarily (>90%) for work purposes.
There must be sufficient funds in the claimants PER account to cover the full cost of the equipment. All equipment purchased is the property of Western University. Equipment is not eligible for reimbursement within 12 months of retirement or the end of employment contract.
Internet – Internet charges must be allocated between business use and personal use.
Only business use of Internet is eligible for reimbursement. Click here for an example on how to calculate eligible portion.
Common Eligible Expenses
- membership fees for professional associations (excluding PMA memberships);
- subscriptions (excluding newspapers), journals, books related directly to the individual's role at Western;
- supplies (related to the staff member's work), course materials, Internet access, etc.
- computer software and upgrades and equipment related to the staff member's work (see below);
- registration fees for conferences;
- travel, including transportation, food and accommodation (subject to the University's travel policies), related professional development;
Information about your PER account
Log in to Western Financial's using your Western user ID and password.
Click on the Professional Expense (PER) tile.
Here you can navigate to see the following information:
- Available Balance
- Allocation History
- My PER Claims (current & past claims)
Original, itemized receipts should clearly indicate the amount paid and the nature of the expenditure. For example, a cash register tape from a supplier must be supplemented by a description of the item purchased. In the case of Internet access for business purposes, a minimum of three monthly bills should be provided (the first and last service months to be reimbursed, along with one other month to demonstrate continuation of the service throughout the reimbursement period). Electronic attachment of supporting documentation is encouraged for online claims to expedite final approval and reimbursement.
How Will my Professional Expense Reimbursement Claim be Paid?
Reimbursements will be paid by direct deposit to your bank account listed in your My HR profile.
What is the Deadline to Spend my Professional Expense Reimbursement Balance?