Use of Employer-Provided Aircraft Policy
Author: Ryan F. Donovan
When to Use This Policy
In today's fast paced business world, many employers allow certain employees to use corporate aircraft for business, and sometimes personal, purposes. Despite the convenience, the use of corporate aircraft presents special safety and security risks that employers must minimize. In addition, potentially exorbitant employer costs, such as penalties imposed for noncompliance with associated employment tax laws, must be kept under control.
To ensure the safety of employees who fly on corporate aircraft, maintain reasonable limits on related business expenses and remain compliant with associated employment tax laws, employers should have a policy in place governing the use of employer-provided aircraft.
Below is a model policy that should be further tailored to fit the employer's specific needs.