- New university employees may be reimbursed for travel and moving/relocation expenses as approved by the hiring authority.
- Certain travel and moving/relocation reimbursements may have income tax implications. The recipient is ultimately responsible for his/her tax filing and any resulting tax liability.
- See UO Departmental Fiscal Procedures for additional information.
Updated May 2020 184.108.40.206. Standard Language to include in offer letters and term sheets:
Subject to UO’s policies and procedures regarding reimbursable moving/relocation expenses, we will also make available up to [$X,000] for eligible moving expenses. The procedures for claiming moving/relocation expense reimbursements can be found on the UO Business Office Moving / Relocation Expense page: http://ba.uoregon.edu/content/movingrelocation-expenses. Please note that reimbursements for moving expenses paid to you through university payroll will be subject to federal and state taxes. Accordingly, I encourage you to speak with your own tax advisor before making your moving arrangements. Please also consult your unit for information regarding movers who work with the university and with whom the university has direct billing arrangements. If you voluntarily terminate employment at UO within one (1) year of your official hire date, all amounts paid for your moving/relocation shall be reimbursed by you to the UO unless an alternative arrangement is made in writing
Note: Additionally there are limits for the amount of the allowance. And during the interim processing those relocation reimbursements that do not contain the New Moving Policy required Standard Language in the Offer letter, the new new employee cannot use the Payment Option 2, and the older procedures possibly may apply.
Effective July 1, 2019 through May 2021
- Process all moving expenses through Concur (Concur documents are subject to a random audit process which may delay reimbursements by a day or two.)
- You can access the Relocation Concur procedures at https://ba.uoregon.edu/procedure/4253
- With the exception of payments made directly to Moving Companies or Hotels.
- Must use account code 10780
- Will be submitted to Payroll by Accounts Payable.
- Still subject to current expense restrictions and limits as outlined in our Summary table for receipts dated in 2020. The University is currently considering changes to this reimbursement model. If this happens, n announcement will be made if and when they are finalized.
When the University of Oregon either reimburses a new employee directly or pays a third party for moving expenses, the applicable taxes reduce the employee’s gross income at the supplemental tax rate that also will include the employee's share of FICA (Social Security & Medicare) tax. The 2019 Federal supplemental tax rate is 22%, FICA rate is 7.65%, and State of Oregon rate is 9%. Because payroll taxes cannot be taken out of a moving expenses, which are reimbursed/paid through Accounts Payable, the tax due on moving expenses paid or reimbursed will be applied and withheld in the pay period at the end of the month following the month when the moving expenses were posted. Please have your new employee plan accordingly.
During COVID restrictions, in general, new employees do not need to get travel permission for relocation trip, unless the new employee is coming from an international location: https://ba.uoregon.edu/travel/inbound-travel . However, if the new (domestic) employee is using the University's TMC for airline tickets (along with our UO discounts), they will need to use Concur Request for approval of the travel and purchase. The IMT petition process is not necessary.
Moving expenses should be approved in advance. Academic departments should seek approval from their Deans. All other offices should seek approval from their department head and the appropriate Vice President. A memo should be prepared and submitted before the move occurs. Include the name of the new employee, the funds being used and the dollar amount.
Moving expenses may be reimbursed to the employee or paid directly to a vendor.
- If paid to a third party vendor Moving Company, include both the employee's full name and Banner ID in the Banner invoice text and use account code 10780.
Otherwise, pay through Concur. And include in the business purpose within Concur the following information:
- Amount of Moving Allowance/Budget approved
- Name of person who approved the allowance -this is required to be a Dean (if academic department) or both Department Head and V/P (if not an academic department)
- Locations from (prior home) and to (Eugene or Portland)
- If moving expenses are to be reimbursed in Concur- include: Move dates to and from
- If house hunting expenses are to be reimbursed in Concur- include: HH dates to and from
- If temporary living expenses are to be reimbursed in Concur- include: TL dates to and from
Additional Information (use open in new tab):
- One page summary table for receipts dated in 2021
- One page summary table for receipts dated in 2020
- Letter of Introduction
- 2.2.Payment Options, Updated May 2021
- Concur Procedures
- UO Fiscal Procedures, 2.2 Moving Expenses,Updated May 2021
If you have questions about moving expenses contact Joy Germack, Senior Tax Accountant/Analyst at 346-0782.
Last updated 01/08/2021