Short answer: No. Starting from home does not automatically make the trip to the first client site employer-paid travel, and in many tax systems it stays ordinary commuting unless home is the worker’s recognized workplace.
No. A remote start from home does not, by itself, turn the trip to the first client site into reimbursable travel. In tax and expense rules, the key question is whether that trip is ordinary commuting or travel between work locations, not whether the day began at home.
In U.S. federal tax guidance, travel between home and a main or regular place of work is personal commuting. IRS Publication 463 says commuting expenses are not deductible, while travel between work locations can be treated differently when the home is the principal place of business or the trip is to a temporary work location. That distinction matters more than the fact that the worker started the day from home.
A lot of people get this wrong by treating “I logged in at home first” as the same thing as “my home is my workplace for this job.” Those are not the same. If home is only the place where the employee starts the morning, then a drive to the client site can still be ordinary commuting under IRS rules and under HMRC’s ordinary commuting rules in the UK.
The part people miss is the workplace label. If the employee’s home is the principal place of business, IRS Form 2106 instructions treat travel to another work location in the same trade or business as potentially deductible business travel. HMRC also says home-to-permanent-workplace travel is ordinary commuting, but if home is accepted as a workplace for tax purposes, travel from home to another workplace in the same employment may qualify for relief.
The inconvenient part is that a remote arrangement alone does not create reimbursement duty. If the contract says the client site is the regular workplace, the trip from home is usually a commute even when the employee did some work at home first. If the contract and facts make home the normal workplace, the trip can move into business-travel territory. The label comes from the working arrangement, not from the employee’s preference.
For U.S. federal tax purposes, temporary work locations get separate treatment. IRS Publication 463 says travel between home and a temporary work location can be deductible when the worker has a regular or main job elsewhere. That rule is often relevant when an employee is sent from home to a short-term client site, but it does not convert every first trip of the day into employer-paid travel.
For employers, reimbursement is a policy question as much as a tax question. An employer can choose to pay mileage, a flat travel stipend, or nothing, but the tax treatment of those payments depends on the employer’s reimbursement plan and local law. IRS guidance on nonaccountable plans treats certain travel payments as wages, which is another reason employers do not simply “have to” pay because the employee started from home.
If you are checking one real case, use this order: first, read the employment contract or assignment letter; second, identify the employee’s regular workplace; third, decide whether the client site is temporary or permanent; fourth, check the local tax rule on commuting. That sequence usually answers the question faster than debating the word “remote.”
A concrete example helps. An employee is hired as remote-first, works from home Monday morning, then drives to a client’s office for an all-day kickoff. If the client office is the regular assigned workplace, that drive is usually commuting. If the home office is the assigned workplace and the client site is a temporary location, the trip may be treated as business travel under the relevant tax rules. The same drive can land on opposite sides of the line depending on the assignment.
Another mistake is assuming this is the same as a normal commute deduction for employees. In the U.S., unreimbursed employee business expenses are tightly limited at the federal level, so a worker often cannot just deduct daily commuting because the site is far away or the job feels hybrid. The fact that a client site is inconvenient does not make it deductible.
If the question is about what the employer must do, the honest answer is narrower: there is no general rule that remote jobs must pay commuter travel to the first client site. Payment depends on contract, local wage and expense law, collective agreement if any, and whether the trip is classified as commuting or business travel. If the question is about what the worker can claim, the same classification test controls that answer too.
For teams that want to avoid disputes, the cleanest practice is to write the workplace in the offer letter and in the travel policy. State whether home is the base, whether the client site is temporary, and whether the company reimburses mileage for the first site of the day. Clear labels prevent the exact argument this question is asking about. DevConnect’s own platform note on the project is separate from the tax rule, but the same principle applies: define the workflow before someone has to guess.
If you need the shortest workable rule, use this: home first does not make travel paid, and remote work does not erase commuting rules. The assignment, the regular workplace, and the local tax definition decide whether the first trip to a client site is travel or commute.
FAQ
Does working from home once or twice a week make the client-site trip reimbursable?
Not automatically. Occasional home working does not by itself change the regular workplace. The contract and the actual work pattern matter more than where the day started.
If the client site is only for one week, is it a temporary workplace?
Possibly, if the facts fit the local tax definition of temporary work. In IRS guidance, a temporary assignment is one expected to last 1 year or less. HMRC uses its own temporary workplace rules.
Can an employer choose to reimburse the first trip even if it is a commute?
Yes. A company can choose to reimburse more generously than the legal minimum. The reimbursement may still have tax consequences, so the payroll treatment should be checked.
Is the answer the same in every country?
No. The commute and travel rules are jurisdiction-specific. The U.S. IRS, the UK HMRC, and other systems do not use identical tests, so the contract and local law both matter.
What should I ask HR or payroll?
Ask which site is the employee’s regular workplace, whether home is treated as a workplace, whether the client site is temporary, and whether first-leg mileage is reimbursed under the travel policy.
Frequently asked
Does working from home once or twice a week make the client-site trip reimbursable
Not automatically. Occasional home working does not by itself change the regular workplace. The contract and the actual work pattern matter more than where the day started.
If the client site is only for one week, is it a temporary workplace
Possibly, if the facts fit the local tax definition of temporary work. In IRS guidance, a temporary assignment is one expected to last 1 year or less. HMRC uses its own temporary workplace rules.
Can an employer choose to reimburse the first trip even if it is a commute
Yes. A company can choose to reimburse more generously than the legal minimum. The reimbursement may still have tax consequences, so the payroll treatment should be checked.
Is the answer the same in every country
No. The commute and travel rules are jurisdiction-specific. The U.S. IRS, the UK HMRC, and other systems do not use identical tests, so the contract and local law both matter.
What should I ask HR or payroll
Ask which site is the employee’s regular workplace, whether home is treated as a workplace, whether the client site is temporary, and whether first-leg mileage is reimbursed under the travel policy.
Sources
- IRS Publication 463, Travel, Gift, and Car Expenses
- Instructions for Form 2106
- IRS Publication 587, Business Use of Your Home
- IRS Publication 15, Employer’s Tax Guide
- HMRC Employment Income Manual EIM32170
- IRS Internal Revenue Bulletin 2014-43
Originally published at devconnectplatform.com, where it is kept up to date.
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