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Moving & Relocation Expenses

Responsible Department
Human Resources
Effective Date
Revision Date
  1. .


    The purpose of this policy is to outline the conditions under which payment of household and personal expenses related to moving and relocation of newly hired University of North Georgia (the “University’) faculty or staff members may be authorized and paid from University funds.

  2. .


    1. Household goods: Furniture, household appliances, and other items used for furnishing and maintaining residence.

    2. Personal effects: Clothing, books, and other items of a personal nature.

    3. Household member: Anyone who has the prospective employee’s former and new home as his or her home.  This does not include a tenant or employee, unless that person is the prospective employee’s dependent.
  3. .


      1. The University will reimburse authorized moving and relocation expenses in accordance with guidance provided by the University System of Georgia and Internal Revenue Service (IRS) policies and regulations.

      2. This document applies to authorization of payment of expenses for moving household and personal effects and related relocation expenses for all applicable University faculty and staff, regardless of the source of funds from which the employee is paid.

      3. Payment of moving and relocation expenses from University funds for a prospective University employee must be authorized by the appropriate vice president prior to making any offer or commitment.

        1. Payment for moving and relocation expenses can be authorized only for newly hired full-time faculty and administrative and professional staff employees at the Director level and above who are moving from a distance in excess of 50 miles from the University. The employee’s move will be eligible for reimbursement if their new main job location is at least 50 miles farther from their former home than their old main job location was from their former home.  (See IRS Publication 521)

          For example, if their old main job location was 3 miles from their former home, their new main job location must be at least 53 miles from that former home. The new employee must be reasonably expected to work on a regular full-time basis for the University for at least one year.

        2. The commitment to pay moving expenses, the amount of the expense authorized, and the responsibility of the  employee to reimburse the University if the employee leaves the University in less than one year, shall be specified in the offer letter to the prospective employee.

        3. The Employee Moving and Relocation Expense Summary shall be submitted with each moving/relocation payment document; a copy of the correspondence authorizing payment of moving expenses shall be attached.  Expenses may be added as each payment document is processed, up to the maximum amount authorized.

        4. The maximum total of University funds that may be authorized for moving and relocation expenses shall not exceed an amount equal to one-tenth of the individual’s annual salary, or $10,000, whichever is greater.  Departments may choose to set lower limits based on budget limitations.

        5. Payment shall be for actual expenses, not a lump-sum toward expenses.

      4. Authorized moving expenses include the reasonable costs resulting from the moving of the faculty or staff member’s household goods and personal possessions. Allowable moving and relocation expenses are restricted to the following transportation costs associated with moving the employee and all of the members of the employee’s household as follows:

        1. Lodging (Employees traveling overnight are responsible for ensuring the most reasonable lodging rates are obtained. To accomplish this, employees should make reservations in advance whenever practical, utilize minimum rate accommodations, and avoid the “deluxe” hotels and motels.)

        2. Public transportation, such as airplane, train, bus, or rental car.

        3. Personal car mileage per IRS Guidelines under Moving expenses.

        4. Rental car gasoline.

        5. Moving your household goods and personal effects (including in-transit or foreign-move storage expenses).

        6. Traveling (including lodging but not meals) to your new home.

        7. Cost of employee and household members living in temporary quarters for a short period of time when required by the University to move to a new location before permanent housing can be found.

        8. Cost of storing personal effects during the move to a new location.

      5. The following represents a sample of moving and relocation expenses that are not allowable.

        1. Any part of the purchase price of your new home.
        2. Car tags.
        3. Driver's license.
        4. Expenses of buying or selling a home (including closing costs, mortgage fees, and points). Expenses of entering into or breaking a lease.
        5. Home improvements to help sell your home.
        6. Loss on the sale of your home.
        7. Losses from disposing of memberships in clubs.
        8. Mortgage penalties.
        9. Pre-move house-hunting expenses.
        10. Real estate taxes.
        11. Refitting of carpet and draperies.
        12. Return trips to your former residence.
        13. Security deposits (including any given up due to the move).

      6. Payments will be made in accordance to IRS regulations and payable through University Payroll.

      7. If an employee for whom moving/relocation expenses were paid by the University leaves the University within one year of appointment date for reasons within his or her control, the individual may be required to reimburse the University for the amount of the relocation expenses within 90 days of termination.  The amount to be repaid will be prorated on a monthly basis such that for each full month during which the employee remains in the employ of the University, the amount to be repaid will be reduced by one-twelfth (1/12) of the gross reimbursement. The Department Head is responsible for notifying the Business Office if an employee leaves the University before fulfilling the one-year obligation.

      8. As a requirement of OMB Circular A-21, where relocation costs related to recruitment of a new employee have been allowed either as an allocable direct or indirect cost on a contract or grant, and the newly hired employee resigns for reasons within their control within 12 months after hire, the institution will be required to refund or credit the relocation costs to the granting federal agency.

      9. Each employee eligible for moving and relocation expense reimbursement is responsible for:

        1. Completing an Employment Relocation Agreement;

        2. Completing the Employee Moving and Relocation Expense Summary to submit with each payment voucher;

        3. Obtaining original receipts and other documents that are necessary to support all claims for reimbursement; and

        4. Submitting claims within 30 days after the employee moves into the new permanent residence, but in no case later than three months after the claimed expense is incurred.  Per IRS rules, any such expenses incurred more than one year after beginning employment will require documentation of the reasons for that delay.
  4. .


    1. Procedural details and appropriate forms for implementing this policy will be developed at the departmental level per IRS Publication 521 for moving/relocation taxation rules.

    2. All relocation expense reports will be maintained for five years.

    3. Any related operating procedures must comply with and should reference this policy.

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