Such a provision, these employers claimed, would reduce the paperwork burden imposed on employers that administer an accountable expense reimbursement arrangement.

This rate also can be used by employers to reimburse workers' business miles under an accountable expense reimbursement arrangement.

The employer implements a business expense reimbursement program using credit cards.

Since the dues cannot be treated as a business expense, they cannot be reimbursed under an accountable expense reimbursement arrangement.

Logically, if mandatory contributions are considered to be business expenses for self-employment tax purposes, they can be reimbursed under either an accountable or nonaccountable business expense reimbursement arrangement.