700.9 - HR-Payroll Policy - Employee Moving Expense

Policy Area:  HR-Payroll
Policy Sub Area:  Payroll
Authority:  Office of State Budget Manual, Section 6.6-6.7
Effective Date:  7/1/2013
Last Revision Date:  12/15/2016
Policy Owner/Division:  HR-Payroll


All State entities shall comply with all applicable federal and state regulations regarding the payment and taxation of employee moving expenses.

The State Budget Manual - Personnel Policies and Regulations Section - governs the State's policy on paying employee moving expenses, and addresses what is taxable and allowable under the Internal Revenue Code:

The Office of State Human Resources transfer leave policy governs the circumstances when leave with pay may be granted to an employee for a reasonable amount of time required to locate a new residence and to accomplish the relocation to that new residence.



Accounting Guidance


Related Documents (Memos/Forms)

Office of State Budget and Management (OSBM) Policy Manual

  • Section 6.6 Moving and Relocation
  • Section 6.7 Procedure for Moving and Payment


Office of State Human Resources Manual

NC HR-Payroll System:
Specific reporting instructions for agencies processed by the NC HR/Payroll System are available in the Reporting Employee Moving Expense Reimbursements job aid.

Revision History

  • None to date