Employment Policies (HR-100)
HR-103 Moving Expenses
Moving expenses include actual cost of moving household goods and personal effects from the former residence to the new residence, but do not include travel expenses for the employee except as specifically provided below. Moving expenses do not include the cost of meals consumed while traveling and while living in temporary quarters, the cost of temporary living quarters, the cost of selling or settling an unexpired lease on the former residence or the cost of buying a new residence, or house hunting costs. Moving expenses will be paid only if the employee's new place of work is at least 50 miles farther from the employee's former home than the previous job location was from the employee's former home. If employees elect to move themselves, allowable expenses include cost of a rental truck, trailer, and other related equipment; cost of assistance in loading and unloading; cost of gas if using a rental vehicle; mileage allowance if using a personal vehicle; and lodging while en route.
For new employees, moving expenses, not to exceed 10 percent of the employee's annual salary or the actual cost of moving, whichever is the lesser, may, as a condition of employment, be authorized. For current employees, actual moving expenses may be authorized when it is in the best interest of the University to move a current employee from one campus or location to another. All moving expenses must be authorized by the President, Vice President, Chancellor, or Hospital Chief Executive Officer, or a designee. In special circumstances, the President, Vice President, Chancellor, or Hospital Chief Executive Officer may authorize payment in excess of 10% for actual moving expenses.
In conducting employment interviews, a supervisor or administrative officer should not make any commitment regarding moving expenses until approval has been obtained from the proper authority. The campuses are individually responsible for determining the method by which requests for the authorization of moving expenses are processed and approved. Campuses may set conditions for repayment to the University of a portion, or all moving expenses, if the employee does not remain an employee of the University for an agreed upon amount of time.
In accordance with Internal Revenue Service regulations, all reimbursements to employees for moving expenses will be reported on the W-2. It is the employee's responsibility to determine the taxability of such payments.
Disbursements - Moving Expenses, 214 of the Business Policy and Procedure Manual.
Date Created: 9/26/97
Last Updated: 7/01/04