Expenses related to recruitment of prospective employees and to relocation of new employees may be deemed valid business expenses only when appropriate, necessary, reasonable, and authorized. Reimbursements for those expenses are subject to specific rules and requirements. Expenses related to recruitment of prospective employees and relocation must be recorded in the job requisition at the time the requisition is closed.
Reasonable expenses incurred in the recruitment of employees are deemed valid business expenses. When these expenses are related to travel of candidates called in for interviews, approval from the unit Vice President or Dean is required. Units requesting approval are advised to show ample efforts were made to explore local and other more cost-effective alternatives. See the Business Expenses Policy for guidelines on travel-related expenses that the University deems valid. Valid business expenses incurred by authorized individuals using personal funds are reimbursed according to the University's Expense Reimbursement Policy.
Expenses related to the relocation of new employees are deemed valid business expenses only when appropriate, reasonable, and authorized by the unit Vice President or Dean.
Relocation expenses that may be deemed permissible by the University are deemed either taxable or non-taxable income to the employee; and, when non-taxable, as either reportable or non-reportable. The University is required by law to include payments for taxable expenses as income in the employee's W-2 Form and to deduct appropriate withholding taxes from the employee's paycheck.
Wherever possible, a Purchase Order should be processed to engage the services of, and arrange the direct payment from the University to, a moving company or vendor for qualified moving expenses.
For additional information on permissible relocation expenses and their tax implications, see the University Business Expense Policy. For specific guidance on the University's reimbursement requirements and procedures, see the University Expense Reimbursement Policy.
|Effective Date:||April 01, 2000|
|Issuing Authority:||Office of Human Resources|
|Responsible Officer:||Kathryn Zukof, Senior Director|
|Office Name:||Talent, Learning & Organizational Development|