policy regarding reimbursement for moving expenses of newly hired employees
(A) Policy. Reimbursement for moving expenses is permissible when it is deemed necessary in order to negotiate a satisfactory offer of appointment for senior level administrative or faculty positions. In order to ensure equity and judicious use of university resources, this rule is intended to set forth consistent and appropriate guidelines for approving the payment of moving expenses for newly-hired faculty and staff members.
(B) Eligibility. A newly-appointed faculty or staff member may be eligible for reimbursement of the moving expenses included in section (C) of this rule, if accepting a position at the university required that person to move their household. The appointing authority will determine when such reimbursement is appropriate or necessary and must include the reimbursement details in the appointment offer letter or employment agreement form.
(C) Standard expenses. Moving expenses based upon standard common carrier tariffs will be paid only for moving household goods, furniture, clothing, appliances, books, and other personal property related to the individuals' profession. Such expenses may include charges for packing, insurance, disconnecting and connecting appliances. The university will also pay for reasonable in-transit lodging expenses, parking fees, tolls, and the internal revenue service standard mileage rate for relocation for only one trip to the new residence.
(D) Expenses in excess of standard. Reimbursement may not be made for certain expenses unless specifically negotiated between the appointing authority and the employee and approved by human resources. Approved reimbursements of any of the following expenses will be included as taxable income on the employee’s W-2 form. Other reimbursements may also be taxable. The exact amount of taxable income will be determined following the reimbursement.
(1) Expenses classified as non-reimbursable under the Ohio Administrative Code regarding travel regulations (in-state and out-of-state).
(2) Cost of meals while traveling from prior residence to new residence.
(3) Pre-move house-hunting expenses.
(4) Temporary living expenses.
(5) Real estate expenses (including selling or settling a lease on the prior residence and buying or acquiring a lease on a new residence.
(6) Storage charges, including in-transit storage and handling charges.
(7) Expedited moving charges.
(8) Commercial transportation of animals or pets.
(9) Commercial transportation of automobiles, boats or trailers.
(10) Moving building materials.
(11) Moving property pertaining to a commercial enterprise in which the individual or members of the newly-hired employee's family are engaged.
(12) Maid service.
(13) Alterations to furnishings.
(14) Lease or mortgage cancellation fees.
(15) Unused tuition expenses.
(16) Cancelled club memberships.
(E) Amount of reimbursement. The amount of reimbursement will be determined by the appointing authority consultation with human resources. The appointing authority will identify in the appointment offer letter or employment agreement form one or more of the following provisions:
(1) A dollar amount not to be exceeded.
(2) A percentage of allowable expenses covered.
(F) Method of payment.
(1) The university will reimburse the employee through a check request authorized by the appointing authority, following submission of appropriate documentation and review by the procurement department.
(2) In certain cases the university will agree to pay the contracting moving vendor directly. The procurement department will communicate guidelines to the employee regarding the requirements for the direct payment, including a clear statement that there is no guarantee of payment in excess of the moving estimate beyond 10 per cent. All expenses will be reviewed by the procurement department and all appropriate expenses will be paid.
(G) Recovery of payment. If the newly-hired individual leaves university employment before one year, then one-half of the value of paid moving expenses will be repaid to the university through a deduction from that individual’s final paycheck. It is the responsibility of the department head to monitor moving expense transactions to ensure that this procedure is following in the event this particular circumstance takes place.
Effective: August 22, 2008
Prior Effective Dates: 6/8/1998, 6/1/2007