diff --git a/README.md b/README.md
index b6b4ff0..36ae30e 100644
--- a/README.md
+++ b/README.md
@@ -18,6 +18,7 @@ Align with:
 - [Leave Policy](./docs/LEAVE_POLICY.md)
 - [Compensation Guide](./docs/COMPENSATION.md)
 - [Referral Program](./docs/REFERRAL.md)
+- [Expenses](./docs/EXPENSES.md)
 
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diff --git a/docs/CONTRIBUTING.md b/docs/CONTRIBUTING.md
index d3ffc29..5122fc5 100644
--- a/docs/CONTRIBUTING.md
+++ b/docs/CONTRIBUTING.md
@@ -102,6 +102,8 @@ solution from the contributor.
 > [Pull Request (PR)](https://docs.github.com/en/pull-requests) in compliance
 > with [PR Requirements](#pr-requirements).
 
+For reimbursable work-related costs, see [Expenses](./EXPENSES.md).
+
 ## Communication Guidelines
 
 ### Discussion channels
diff --git a/docs/EXPENSES.md b/docs/EXPENSES.md
new file mode 100644
index 0000000..b99b903
--- /dev/null
+++ b/docs/EXPENSES.md
@@ -0,0 +1,31 @@
+# Expenses
+
+Any pre-approved, reasonable expense tied to your work at Holdex can be
+reimbursed. Approval must be obtained **before** incurring the expense.
+
+## How to request pre-approval
+
+1. Open an issue in your private HR repository (`holdex/hr-member-*`) with the
+   title: `Expense: [brief description]`
+1. Include in the issue body:
+   - What the expense is and why it is needed
+   - Estimated amount (USD)
+   - Link to the service or product
+1. Assign your manager to the issue.
+1. Wait for written approval in the issue thread before proceeding.
+
+## After the expense is incurred
+
+Once approved and paid:
+
+1. Attach the receipt as a comment on the same issue.
+1. The expense will be included in your next monthly payout.
+1. Your manager will confirm reimbursement by commenting on the issue.
+
+## What qualifies
+
+Examples of reimbursable expenses: software subscriptions, infrastructure costs,
+travel, conference fees, lodging — when directly tied to your work at Holdex and
+pre-approved by your manager.
+
+Expenses incurred without prior written approval will not be reimbursed.