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Home :: Policies :: Moving & Relocation Expenses

Moving & Relocation Expenses

Responsible Department
Human Resources
Effective Date
12/31/1969
  1. .

    Purpose

    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 faculty or staff members may be authorized and paid from University funds.

  2. .

    Definitions

    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. .

    Statement

    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 dean, director, or vice president prior to making any offer or commitment. Normally, payment for moving and relocation expenses may be authorized only for full-time faculty and administrative and professional staff employees at the Director level and above who are moving from a distance in excess of 100 miles from University of North Georgia. The new employee must be reasonably expected to work on a regular full-time basis at UNG for at least one (1) year. Authorization of expenses for any individual not meeting this definition requires the prior approval of the appropriate vice president.

      1. 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 UNG in less than one (1) year, shall be specified in the offer letter to the prospective employee.
      2. The Employee Moving and Relocation Expense Summary (attached) 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. 
      3. 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.

    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 at the current State of Georgia rate per mile
      4. Rental car gasoline
      5. Meals (excluding alcoholic beverages) at the current State of Georgia Rates
      6. 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.
      7. Expenses for packing and moving of household goods and personal effects by an approved moving company.
      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. Other expenses may also be disallowed, subject to independent evaluation.

      1. Costs for shipping a boat
      2. Costs of more than one moving trip
      3. Costs associated with breaking a lease, selling a house, or purchasing a new house
      4. Costs of baby-sitting, house-sitting, or pet-sitting
      5. Purchases of household items in lieu of moving possessions from former residence
      6. Expenses for any extraordinary insurance beyond the limits of that included under a moving vendor’s contract

    6. Payments will be made in accordance to IRS regulations. Moving expenses excluded from taxable income are defined as the reasonable cost of:

      1. Moving household goods and personal effects from the former residence to the new residence (this includes common carrier), and
      2. Traveling (including lodging during the period of travel) from the former residence to the new place of residence.

    7. Payments for non-taxable expenses (common carrier, rental vehicle, lodging during the move to a new location, mileage, employee meals during the move to a new location) are paid directly to the employee through the accounts payable process. The employee must complete a State of Georgia Employee Travel Expense Statement (attached) to receive reimbursement for these expenses.
    8. All other expenses listed in this procedure (including temporary lodging at the new location, expenses associated with the sale or purchase of the family’s primary home, and family member meals during the move to a new location) may be reimbursed but will be paid through the payroll system with the appropriate taxes withheld. University employees must take necessary steps to ensure that all reimbursements are thoroughly documented and reviewed in every case. 

    9. If an employee for whom moving/relocation expenses were paid by the University leaves the University within one (1) year of appointment date for reasons within his or her control, the individual is 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 UNG, 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.
    10. 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.

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

      1. Completing an Employment Relocation Agreement (attached)
      2. Completing the Employee Moving and Relocation Expense Summary to submit with each payment voucher
      3. Completing a Travel Expense Statement
      4. Obtaining original receipts and other documents that are necessary to support all claims for reimbursement
      5. Submitting claims within 30 days after the employee moves into the new permanent residence, but in no case later than three months after beginning employment
  4. .

    Support Info

  5. .

    Procedures

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

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