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

Policy

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:
https://www.osbm.nc.gov/budget/state-budget-manual

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.

Procedures

N/A

Accounting Guidance

N/A

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

https://www.osbm.nc.gov/budget/state-budget-manual

Office of State Human Resources Manual
http://oshr.nc.gov/policies-forms/leave/transfer-leave

Internal Revenue Service, Publication 521

https://www.irs.gov/pub/irs-pdf/p521.pdf

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