Moving Expenses (C-21)
Original Implementation: December, 1988
Last Revision: April 22, 2008
The university may pay reasonable moving expenses for a newly hired faculty or staff member. However, payment of moving expenses is not an entitlement. It is an option, with terms to be agreed upon between the university and the prospective employee in advance. Prior approval of the university president is required.
Departments may negotiate with the new employee to pay full or partial moving expenses. Payments must be made from non-appropriated funds, provided the funds are available in their budget. Moving expenses can be paid by either of two methods:
- Direct payment to vendor (preferred method)
- Reimbursement to new employee (Receipts documenting moving expenses must be attached to the Moving Expenses Payment/Reimbursement Form and submitted to the Payroll Office.)
The Controller’s Office will coordinate all payments for moving expenses, regardless of which method of payment is used. The Personnel Action Request (PAR) and the Moving Expenses Payment/Reimbursement Form (available online) must be completed before any moving expense can be processed for payment. The taxability of any reimbursed moving expense will be determined by Internal Revenue Service guidelines.
Direct payment to vendors, such as to professional moving companies, are not subject to Federal income tax and FICA (social security) withholding. Direct payments to vendors require an approved purchase order and invoice.
Cross Reference: Personnel Action Request (Policy E-39)
Responsible for Implementation: Vice President for Finance and Administration
Contact for Revision: Controller
Forms: Moving Expenses Payment/Reimbursement Form (available online)