Policy Approval Authority | President |
Responsible Division | Human Resources Services |
Responsible Officer(s) | Chief Human Resources Officer |
Contact Person | John Acardo |
Primary Audience |
Faculty
Staff |
Status | Active |
Last Review Date | 02-17-2015 |
Policy Category/Categories |
Human Resources / Employment
|
The purpose is to outline the moving reimbursement policy for Northern Illinois University. The University may agree to pay all or a portion of reasonable moving expenses for ordinary household goods of new employees when such action may be the determining factor in securing the services of highly qualified individuals. The University general revenue expenditure shall be the actual moving costs or the maximum amount so established, whichever is less.
The term “employees,” as used herein, will include full-time faculty and administrative employees on regular appointment, full-time coaching staff, and selected Civil Service employees as approved by the President. In the case of Civil Service employees, the scope of recruitment required will be the primary criteria used in determining eligibility for such reimbursement. Requests to reimburse moving expenses for Civil Service employees should be made prior to formal hiring by the employing supervisor to the appropriate vice president, who will check with Human Resource Services before making a recommendation to the president.
Reimbursements for employees whose salaries are paid from general revenue funds will be made from a central general revenue account established for that purpose. Employees paid from other fund sources, i.e. local funds, grants and contracts, bond revenue, must be reimbursed from those sources.
State financial regulations require that general revenue reimbursements be paid from the proper fiscal year appropriation. To comply with these regulations, employees whose moves occur prior to June 30 must submit reimbursement requests before August 1.
Moving expenses for employees whose regular appointments are subject to the clearance of degree or permanent residency contingency should be submitted at the time of initial appointment.
The university is required to comply with all rules and regulations found in IRS Publication 521 and report moving expense reimbursements as part of the employee’s total W-2 or wage information statement. An employee who meets certain time and distance tests may qualify for a tax deduction. Justification of this deduction is the responsibility of the employee. Additionally, the IRS requires all moves to be closely related in time. As such, all moves must be completed within one year of an employee’s start date at the University.
The university offers two reimbursement options:
The cost of receipted, consumable, packing materials is allowed for a self-move (i.e. packing tape, cardboard boxes, etc.). Durable packing materials will not be covered (locks, plastic bins, crates, etc.).
Reimbursement is limited to one payment per family and is not authorized for any part of the following:
Those items for which transportation arrangements may be requested from the carrier, but whose additional costs are not included in the reimbursement options are as follows: autos, trucks, vans, motorcycles, farm equipment, tractors over 25 H.P., snowmobiles, golf carts, trailers, playhouses, sheds, hot tubs, spas, satellite dishes, airplanes/gliders, canoes/skiffs 14 ft. and over, boats/sailboats 14 ft. and over, boat trailers of any length, travel campers, mini/motor homes, and horse trailers.
The university assumes that most of its employees will reside in or near the DeKalb/Sycamore area. Ordinarily, the university will not reimburse expenses associated with moves which terminate in locations beyond a 50-mile radius of the campus. Circumstances, which might justify the modification or waiver of these guidelines, must be discussed with the appropriate vice president. The vice president or authorized designee will consult with Human Resource Services regarding the justification for the exemption. The exemption must be received by Human Resource Services in writing from the vice president before a formal hiring offer is made to the employee.
A Northern Illinois University Moving Allowance form may be procured from Human Resource Services. This form, with receipts and itemized statements showing zero balance due attached, must be signed and submitted before reimbursement can be approved.
Policy Library
815-753-5560
policy-library@niu.edu
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