Non-accountable plans include any plan that does not qualify as an accountable plan. While perfectly legal, non-accountable plans have significant tax disadvantages for both employees and companies. Reimbursements made under a non-accountable plan count as wage income for employees. This also means the business will incur payroll tax liability and must withhold taxes for these reimbursements. Establishing an accountable expense reimbursement plan ensures that your company and your employees receive more favorable tax treatment on reimbursements.