New Employee Moving/Relocation Expense Program
New employees who are relocating for employment at the University of Oregon may be eligible for a Moving Expense Allowance. The amount, if any, is set by the hiring department, subject to institutional policy and caps.
- Eligible expenses include reasonable house hunting, moving and relocation expenses not to exceed the moving allowance cap in accordance with the University Fiscal Policy.
- Moving/relocation reimbursements may have payroll and income tax implications. Taxes will be withheld through Payroll. The recipient is ultimately responsible for his/her tax filing and any resulting tax liability.
- The 2023 applicable percentage rates are Federal supplemental tax rate 22%, FICA rate 7.65%, State of Oregon supplemental rate 8%, Eugene Employee Payroll tax rate .44%, and the new 2023 Oregon Paid Family Leave tax rate is .60%. The total is 38.69%. (Example: Allowance is $10,000, net received is $6,131 ($10,000 less $3,869 payroll taxes).
- Direct payments from the University to airlines or hotels for house hunting or moving expenses are not allowed.
- Taxes due on direct pays to moving companies will still be applied through Payroll.
- The total amount of Moving Expense Allowance available to a new employee must appear within their signed offer letter, utilizing the approved Standard Language (see below**).
Moving Expense Allowances at the University of Oregon are available through two options, which are determined at the discretion of the hiring department. These are paid through Payroll, unless there is a direct pay to a moving company, and are outlined below.
Moving Allowance Payroll Option 1: The employee will be notified that they are required to compile documentation for reimbursement-eligible moving expenses and submit them to their unit. This option requires department to compile and keep on record supporting receipts or appropriate documentation. This option allows for direct payments to moving companies.
Moving Allowance One Time Payroll Option 2: This is a one-time moving allowance and no receipts are required. Option 2 does not allow for direct payments to moving companies.
** Moving Expense Allowance Standard Language
“Subject to UO’s policies and procedures regarding reimbursable moving/relocation expenses, we will also make available up to [$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: https://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.”
- Suggested Reasonable Moving Expenses
- New Employee Benefits Resource Center
- Moving Company Payment Options
Hiring Departments initiating Moving Expense payments to new employees can find information at Moving Relocation Expenses Department Instructions, UO Departmental Fiscal Procedures , UO Fiscal Policy 4.a Moving Expenses .
Last updated 02/03/2023