Ohio Admin. Code 3364-25-19 - Relocation allowance for new employees
Current through all regulations passed and filed through September 3, 2021
shall not reimburse or contract to pay relocation
expenses for household goods except upon prior written approval of the
president or the vice president of the area to whom the faculty or staff member
"new hire" shall report.
The policy sets forth the procedure for
reimbursement or payment of
household moving expenses and permissible
IRS guidelines require that the distance between the
old home and the new place of work be at least fifty miles greater than the
distance between the old home and the old place of work. If the distance test
is not met, then approval will not be granted.
The president or vice president shall notify the new
hire within the letter offering employment that the university shall pay or
reimburse for household moving expenses pursuant to this policy. A copy of this
policy should be attached as well as a list of inter-university council "IUC"
approved moving vendors. The university shall pay actual and eligible expenses
not to exceed ten thousand dollars. The university will not honor an invoice
for moving expenses if the applicable procedures within this policy are not
All new hires are to use one of the IUC approved
moving vendors. Quotes from at least two companies from the approved vendor
list is necessary. The proposals shall be delivered or mailed to the vice
president or his/her designee of the area to whom the new hire shall report a
minimum of four weeks in advance of the scheduled move.
The appropriate vice president shall approve a
purchase requisition with the quote attached, and submit to purchasing
department pursuant to current procedures. The moving company, following
completion of the move, shall mail or send electronically the final invoice to
the business manager and/or accounts payable. The invoice should include the
following items: bill of lading, weight ticket, actual mileage certificate,
paid applicable invoices, total payable invoice and inventory of items moved.
Rates shall not exceed the authorized government household transportation
tariff rates (PUCO).
The vice president or his/her designee, after
confirming with the new hire that all items were moved without damages, shall
deliver the final invoice to accounts payable for payment. Any amount over the
approved amount will not be paid by the university and will be the
responsibility of the new hire.
This policy does not apply to the moving of
laboratory and/or office equipment of the new hire. Any arrangements for those
items must be coordinated separately with the vice president to whom the new
hire shall report. Faculty start-up cost fund cannot be used to pay for
household moving expenses.
(8) The university may reimburse or
pay for the following expenses:
Commercial moving company;
Charges for packing, crating, mailing and/or
shipping household goods; and other miscellaneous packing
Optional insurance on items such as furniture,
clothing, and utensil;
In-transit storage for up to thirty consecutive
The president may
grant exceptions to this policy. Such exceptions will be in
Promulgated Under: 111.15
Statutory Authority: 3364
Rule Amplifies: 3364
Prior Effective Dates: 05/31/2018
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
§ 3364-25-19. Relocation allowance for new employees
(A) Policy statement
To remain competitive and attract talent to the organization, t he university of Toledo may provide funds to assist new employees with the cost of relocation, including moving company costs, transportation and temporary housing.
(B) Purpose of policy
The policy sets forth the procedure for payment of new employee relocation expenses. By establishing an agreed upon amount upfront, the organizational unit will maintain budgetary control of the expense. The intent of this policy is for the relocation of employee's household items. This policy is not intended for the relocation of lab equipment or start-up expenses.
Full time faculty and professional administrative staff, including coaches, are eligible for this stipend. IRS guidelines require that the distance between the old home and the new place of work be at least fifty miles greater than the distance between the old home and the old place of work. If the distance test is not met, then approval will not be granted.
The payment amount for full time faculty and professional staff should not exceed eight thousand five hundred dollars and should be negotiated with the employee during the hiring process. The agreed upon amount should be based on the lowest of three moving quotes from IUC preferred vendors, budgetary and market conditions, and disclosed in the employees offer of employment.
The employee will receive the payment in their paycheck. This payment is taxable as ordinary income and all applicable taxes will be withheld. The amount will be reported on the employees form W-2.
In special cases, the provost, or a vice president, may grant exceptions to this policy. Such exceptions will be in writing. The president will approve all relocation stipends for members of the senior leadership team.
When determining a fair, mutually agreed upon, stipend for the employee's relocation, the following should be taken into consideration:
(1) Has the employee received three moving quotes from one of the university's preferred vendors?
Click this link for an updated list of university preferred suppliers.
(2) Does the relocation involve only the employee or a family?
(3) Is the employee moving across the country or within the state?
(4) Does the employee need temporary housing for a period of time?
(5) Does the employee wish to have house hunting trips and airfare/hotel for spouse?
Per current (2019) tax law, relocation stipends are taxable as ordinary income and will be reported on the employee's W-2. Applicable federal, state and local taxes will be withheld from this stipend payment. Grossing up the stipend to cover taxes is strictly prohibited.(Effective: 7/1/2019 Promulgated Under: 111.15 Statutory Authority: 3364 Rule Amplifies: 3364 Prior Effective Dates: 05/31/2018)