According to the Internal Revenue Service, an employee should be paid 56 cents per business mile driven. This is the rate recommended by the IRS as of Jan. 1, 2014.
The IRS lists different mileage expenses for different types of driving. Although general business miles cost each employer 56 cents per mile, the rate is different for medical, moving or charitable operations. The mileage reimbursement rate for a medical or moving vehicle is 23.5 cents per mile driven. The rate is 14 cents per mile for charitable miles driven. The annual mileage rate is determined based on research analyzing the fixed and variable costs to operate a motor vehicle.