UPPS 03.01.22 - Moving and Relocation Expenses

POLICY STATEMENT

Texas State University is committed to providing eligible hires with relocation assistance intended to assist with the costs of a physical move, in adherence to the Internal Revenue Service and federal regulations and guidelines.

1. RELOCATION SUPPORT

   1. Relocation support is dependent upon budget availability and leadership approval. Positions that may qualify for payment of moving and relocation expenses include full-time faculty, employees at the director level and above, and highly technical/specialized employees as authorized by the responsible vice president and the Associate Vice President and Chief Human Resources Officer. Prior to making any offer to pay a moving allowance or to providing relocation support, approval must be obtained on and Authorization for Employee Moving Allowance form from the President’s Cabinet officer of the new employee’s department.

   2. Returning employees must have a break in service of more than five years to qualify for payment of moving and relocation expenses.

   3. The new employee’s city of prior residence must be more than 100 miles from their assigned designated headquarters at Texas State University.

   4. Employee moving and relocation expenses must be incurred and paid within one year of the new employee’s hire date.

   5. Moving and relocation expenses shall not exceed an amount equal to one-tenth of the individual’s annual salary or $15,000 whichever is greater. For full-time faculty, annual salary is the nine-month salary amount. Hiring managers may choose to set lower limits. Exceptions will only be made in exceptional circumstances supported by the divisional vice president and approved by the chief financial officer in consultation with the Associate Vice President and Chief Human Resources Officer.

   6. Employee moving and relocation expenses may be paid from the following fund sources:

      1. designated funds;

      2. auxiliary funds;

      3. restricted gift funds, when their use is authorized by or consistent with donor or grantor intent; or

      4. sponsored project accounts.

   7. Texas State assumes no responsibility for the household goods, personal effects, or property of the employee. In the event a dispute arises between a moving company and the employee, responsibility for resolving the matter rests with the employee.

2. DEFINITIONS

   1. Moving Expenses – the costs of packing, shipping, and storing household goods.

   2. Relocation Expenses – the costs of travel for the faculty or staff member and family enroute to the position assigned, including transportation, food, and lodging; and temporary lodging when the hire date precedes the date when permanent living quarters are available.

3. PROCEDURES FOR PAYMENT OF A MOVING ALLOWANCE

   1. Payment of a moving allowance from university funds for a prospective employee must be pre-authorized on an Authorization for Employee Moving Allowance form. A hiring manager must include the Authorization for Employee Moving Allowance form in the Rec for Hire step in the applicant tracking system workflow.

   2. Talent Acquisition will incorporate an offer letter template within the Rec for Hire workflow to be used only in instances when a relocation allowance has been approved. The template will include the relocation allowance amount, applicable federal withholdings language, and a statement indicating the allowance will be issued through Payroll after the employee begins employment.

   3. Payment of moving and relocation expenses is issued as a one-time lumpsum to the employee via payroll after the commencement of employment. Receipts and invoices for qualified moving expenses are not required. The lump sum payment is taxable as a supplemental wage and will be issued consistent with the university’s standard payroll cycle and process. New employees will receive the moving and relocation allowance amount, not to exceed the amount included in the offer letter.

   4. Department heads are responsible for submitting the request for payment to Payroll via special payment Personnel Change Request (PCR), accompanied by the Authorization for Employee Moving Allowance form and copy of the signed offer letter. New employees will receive payment not to exceed the approved moving and relocation expense allocation on the offer letter. Moving and relocation allowances will be issued in accordance with the university’s regular payroll schedule.

4. REPAYMENT

   1. Moving and relocation allowances are subject to repayment if a recipient voluntarily separates from employment within 12 months of the employee’s hire date.

5. REVIEWERS OF THIS UPPS

   1. Reviewers of this UPPS include the following:

      Position	Date
      Associate Vice President and Chief Human Resources Officer	December 1 E5Y
      Director of Payroll and Tax Compliance	December 1 E5Y
      Executive Director for Talent Strategy	December 1 E5Y

6. CERTIFICATION STATEMENT

   This UPPS has been approved by the following individuals in their official capacities and represents Texas State policy and procedure from the date of this document until superseded.

   Associate Vice President and Chief Human Resources Officer; senior reviewer of this UPPS

   Executive Vice President for Operations and Chief Operating Officer

   President