EHRA Non-Salary And Deferred Compensation

Title

University of North Carolina at Chapel Hill Policy on EHRA Employee Non-Salary And Deferred Compensation

Introduction

Purpose

This policy sets forth specific definitions and procedures for the payment of non-salary and deferred compensation to EHRA employees of The University of North Carolina at Chapel Hill ("UNC-Chapel Hill" or "University"). Any such compensation may only be paid in accordance with the provisions of this Policy and only after receiving the approvals specified herein.

The Board of Governors of the University of North Carolina, through Sections 300.2.14 and 300.2.14.1[R] of the UNC Policy Manual, requires each constituent institution to have a policy on non-salary and deferred compensation for employees who are exempt from the State Human Resources Act ("EHRA employees"). This Policy implements that mandate and establishes guidelines and procedures for non-salary and deferred compensation for EHRA employees at UNC-Chapel Hill.

Scope

This Policy applies to all EHRA employees at UNC-Chapel Hill - except as noted below:

1. The Chancellor is exempt from this Policy. Subsection III of Section 300.2.14 of the UNC Policy Manual addresses non-salary and deferred compensation for the Chancellor; Section 300.1.5 addresses the official residence provided to the Chancellor.
2. Compensation authorized by a faculty practice plan and/or faculty incentive pay plan, approved by the Chancellor, and reported to the Board of Trustees and Board of Governors, is exempt from this Policy. Other forms of non-salary compensation provided to employees covered by these plans are subject to this Policy.
3. The Athletic Director and Head Coaches to whom individual employment contracts are issued and approved by the Board of Trustees and Board of Governors are exempt from this Policy, except that non-salary and/or deferred compensation that fall outside of the terms of such contracts is subject to this Policy. These employees are otherwise subject to Section 1100.3 of the UNC Policy Manual. All other Athletic Coaches are covered by this Policy, whether employed at-will or under term appointments.

Policy

Policy Statement

Within the parameters outlined below, non-salary compensation may be provided to EHRA employees for reasons relevant to attracting or retaining faculty and staff of the highest quality.

1. Decisions concerning non-salary compensation must be consistent with the University's Policy on Prohibited Discrimination, Harassment and Related Misconduct and not be based in whole or in part on any employee's protected status.
2. In accordance with Section 300.2.14, this Policy specifies non-salary compensation provided to defined categories of EHRA employees at UNC-Chapel Hill.
3. Advance approval by the Board of Trustees is required for any non-salary compensation not specifically authorized in this Policy or that exceeds the specified compensation limits.
4. Advance approval for any deferred compensation not already permitted under UNC System policies must be granted by the Board of Governors.

Roles & Responsibilities

1. All non-salary compensation for EHRA employees must be requested by the supervising Department Head using forms published for this purpose by the Vice Chancellor for Human Resources.
2. Any allowable non-salary compensation may not be implemented or paid without final approval having been communicated by the Office of Human Resources unless otherwise explicitly set forth in this Policy.
3. Any requests for non-salary compensation that require advance approval by the Board of Trustees or the Board of Governors under this Policy must be transmitted to the applicable Board(s) with the Chancellor's concurrence.

Funding Sources & Tax Reporting

1. The funding source for non-salary compensation may not be State-appropriated funds, unless either specifically noted in this Policy or separately approved by the Board of Trustees, and then only when permitted by guidelines issued by the Office of State Budget and Management.
2. Non-salary compensation may be funded by an associated entity of UNC-Chapel Hill only if permitted by that entity's policies and if the compensation meets all other requirements of this Policy. Such compensation remains subject to advance review and approval by the applicable University central offices per Section VII of this Policy.
3. To comply with Internal Revenue Service (IRS) regulations, certain forms of non-salary compensation may require individuals to maintain written records to document business and non-business (i.e., personal) use to ensure appropriate tax withholding and reporting by University Payroll Services. Such records must be provided by the subject employee when requested by the University.
4. Employees receiving non-salary compensation are responsible for ensuring their individual compliance with any applicable State and Federal tax laws. Employees should consult with the relevant taxing authority or their personal tax advisor for more information regarding the applicable tax regulations .

Types of Non-Salary Compensation

1. Relocation Compensation

1. A department may, within existing resources, include relocation compensation as part of a hiring offer to successfully recruit and retain a qualified candidate who will have to make a domiciliary move to accept the position. Not every offer is intended or required to include such provisions, and its inclusion should be based on business necessity to attract well-qualified candidates.
2. Relocation compensation is allowed according to the requirements in Finance Policy 1270.

2. Home Search Expenses

1. A department may, within existing resources, include home-searching expenses as part of a hiring offer to successfully recruit and retain a qualified candidate who will have to make a domiciliary move to accept the position.
2. Inclusion of house-hunting expenses in a hiring offer must have the approval of the supervising Vice Chancellor, Dean or Athletic Director.
3. Home-Search reimbursement is allowed according to the requirements in Section 6.8 of the State of North Carolina Budget Manual.

3. Temporary Housing as Part of Initial Hiring

1. A department may, within existing resources, include temporary housing as part of a hiring offer to successfully recruit and retain a qualified candidate who will have to make a domiciliary move to accept the position. Not every offer is intended or required to include such provisions, and its inclusion should be based on business necessity to attract well-qualified candidates. 
2. Positions categorized as faculty, Senior Academic and Administrative Officers (SAAO), coaches, assistant/associate coaches, assistant/associate athletic directors, and other EHRA instructional athletics personnel may be reimbursed for receipted temporary housing costs as part of the initial hire. The supervising Vice Chancellor, Dean or Athetic Director may authorize temporary housing up to $2,500 per calendar month for up to six months.
3. All other categories of EHRA employees may be authorized within these same limits on a case-by-case basis by the Chancellor, Vice Chancellor for Human Resources, Executive Vice Chancellor and Provost, or supervising Vice Chancellor or Dean.
4. An EHRA employee who does not utilize the entire authorized housing allowance may be permitted (but is not required) by the supervising senior officer to utilize any remaining amount to extend the arrangement for a period not to exceed three additional months beyond their allotted duration. The total of all such expenditures, including any extension, may not exceed the total allowance authorized as part of the hiring offer, nor may any individual monthly reimbursement exceed $2,500.
5. Under exceptional circumstances to attract unique or hard-to-recruit talent to the University, the Chancellor may authorize temporary housing up to $3,000 per calendar month and/or a total duration of up to one year.
6. Temporary housing costs that exceed the authorized amount or duration must be submitted on a case-by-case basis for advance review and approval by the Board of Trustees.

4. Temporary Housing & Incidental Expenses as Part of a Remote Duty Assignment

1. Any EHRA employee covered by this Policy may be reimbursed for receipted expenses, including temporary housing and other incidental living costs necessary to facilitate a temporary out-of-state or foreign-duty work assignment (e.g., study abroad assignments, remote research stations, etc.), not to exceed $2,500 per calendar month for a period not to exceed one year, with the approval of the Chancellor, Vice Chancellor of Human Resources, Executive Vice Chancellor and Provost, or the supervising Vice Chancellor or Dean.
2. The Chancellor may authorize temporary housing and other incidental living costs per item 4.a above in an amount not to exceed $3,000 per calendar month and/or a total duration of up to 18 months, when deemed necessary to conduct legitimate University business that is out-of-state or related to a foreign-duty work assignment.
3. Any reimbursements exceeding these limits or duration must be authorized in advance by the Board of Trustees .
4. Payment of extraordinary dependent educational expenses must be authorized case-by-case by the Board of Trustees.

5. Ongoing Housing Required by Job Assignment

Lodging or housing provided to an employee as a required condition of employment (e.g., a facility caretaker) or housing provided to resident staff employed by the Division of Student Affairs to work in University residence halls may be permitted with the approval of the Chancellor, the Executive Vice Chancellor and Provost, or the supervising Vice Chancellor or Dean.

6. Vehicle Allowances

1. The Chancellor is authorized (but not required) to provide the use of one leased vehicle, courtesy vehicle, or comparable vehicle allowance to the Executive Vice Chancellor and Provost, any of the Vice Chancellors, and the Director of State Relations for the primary purpose of conducting University business. The annual taxable income value for any non-business use of said vehicle and related operating expenses may not exceed $7,500.
2. The Athletic Director is authorized (but not required) to provide the use of one leased vehicle, courtesy vehicle, or comparable vehicle allowance to the Assistant/Associate Athletic Directors, Head Coaches, Assistant/Associate Coaches, and Head Trainers for the primary purpose of conducting University business. The annual taxable income value for any non-business use of said vehicle and related operating expenses may not exceed $7,500.
3. Vehicle allowances for all categories of EHRA employees except those listed above, or which exceed any of the specified limits above, must be submitted on a case-by-case basis for advance review and approval by the Board of Trustees.

7. University-Affiliated Club Memberships

1. Positions categorized as SAAO Tier I, the University's Deputy Chief Advancement Officer, and the Chief Advancement Officer of each School/College may be provided with individual memberships at any on-campus University-affiliated club for job-related purposes. The Chancellor must approve all such memberships, except the Chief Advancement Officers of a School/College, which must be approved by the supervising Dean.
2. University departments may hold a "departmental" membership, in the name of the Department Head, for departmental business use only at the University's institution-affiliated clubs, if such memberships are allowed by club policy. Such departmental memberships must be approved in advance by the Chancellor and/or the applicable Vice Chancellor who oversees the department in question.
3. All personal use of departmental memberships is prohibited. In no case may the funding source for either individual or departmental memberships be State-appropriated funds.

8. External Club Memberships

1. The Executive Vice Chancellor and Provost and the Vice Chancellor for Advancement may be provided with one external club membership for job-related purposes.
2. Any such club must have a policy prohibiting discrimination against groups protected by federal or North Carolina law.
3. Any University-paid external club memberships provided to other EHRA employees or additional University-paid external club memberships provided to the two senior officers noted above must be submitted on a case-by-case basis for advance review and approval by the Board of Trustees.

9. Athletic Facility Memberships

1. The following EHRA employees may (but are not required) to be provided paid membership or access to University athletic and physical fitness facilities (as appropriate) for job-related purposes by the supervising Vice Chancellor, Dean or Athletics Director:
   1. Individuals who hold academic rank and a primary faculty appointment in the Department of Exercise and Sport Science, and whose primary role is to provide physical education instruction to students.
   2. EHRA professionals in the Departments of Exercise and Sport Science, Campus Recreation, and Athletics, whose primary responsibilities involve providing direct physical training to students/athletes and/or ensuring the safety and maintenance of fitness and physical education equipment.
2. In no case may the funding source be State-appropriated funds.
3. All other University-paid memberships in health clubs/fitness facilities for all other categories of EHRA employees must be submitted on a case-by-case basis for advance review and approval by the Board of Trustees.

10. Campus Athletic & Cultural Events

1. Positions categorized as SAAO Tier I as well as other EHRA professionals whose primary responsibilities include solicitation of donors may be provided with complimentary admission to University-related athletic or cultural events for job-related purposes, including complimentary admission for an accompanying guest, such as a spouse/partner, if the guest is expected to assist in University-related hosting activities.
2. Complimentary athletics event tickets may be provided for coaches and athletics administrators in accordance with a standardized, position-based schedule maintained by the Athletic Director and approved by the Chancellor.
3. Ongoing or routine athletics or cultural event complimentary admission provided to any individual or similarly situated group of EHRA employees for discretionary (non business-related) use must be submitted on a case-by-case basis for advance review and approval by the Board of Trustees and must be reported for tax purposes.
4. An exception is permitted for excess single-use tickets to campus events that could not otherwise be sold (and as a result are deemed to have no market value) and will be distributed as occasional employee recognition/appreciation awards by the Chancellor, Executive Vice Chancellor and Provost, or the supervising Vice Chancellor or Dean.

11. Incentive-Based Compensation for Certain Athletics Employees

Incentive-based compensation beyond base salary provided to any EHRA employee in the Department of Athletics (other than specific compensation for the Athletic Director and Head Coaches with individual contracts covered by UNC Policy 1100.3), for reasons including, but not limited to, reaching performance goals such as post-season playoffs or student-athlete academic achievement levels, must be approved by the Board of Trustees. Such approvals may be on a case-by-case basis or by a standard schedule proposed to the Board of Trustees by the Athletic Director with the Chancellor's concurrence.

12. Incentive-Based Compensation for Other Employees

Any form of incentive-based compensation beyond base salary to be paid to any EHRA employee in recognition of performance or productivity, except as provided for in this Policy, must be expressly authorized by the Chancellor and the Board of Trustees and conform with any relevant policies and guidelines of the Board of Governors then in effect.

13. Educational Assistance, Dependent Care, and Related Benefits

Any employer-provided benefits exceeding current IRS limits for qualified educational assistance, dependent care, or similar benefit programs must be submitted on a case-by case basis for advance review and approval by the Board of Trustees and must be reported to Payroll as taxable compensation on a case-by-case basis.

14. Sign-on, Retention, and Performance Bonuses

In accordance with Section 300.2.14.2[R] of the UNC Policy Manual, EHRA employees may be eligible for sign-on, retention, and performance bonus programs, subject to the requirements outlined in this policy. There is no automatic entitlement to sign-on, retention, or performance bonuses by any employee of the University.

Source of Funds: Schools or divisions may fund bonuses using any sources of funds, including state or non-state appropriations, if the funding source permits an expenditure for this purpose. For state funds, such use must be permissible under the policies of the Office of State Budge and Management.

1. Approvals: Schools or divisions must submit all requests to pay a sign-on, retention, or performance bonus to any EHRA employee to the Office of Human Resources. Such requests must include the documented need and/or justification for the requested bonus.
   1. All bonus programs for Tier I SAAOs must be approved by the Board of Trustees.
   2. Bonuses for all other EHRA employees must be approved by the Vice Chancellor for Human Resources and Equal Opportunity and Compliance or the Senior Associate Vice Chancellor for Human Resources and Academic Personnel prior to communication and payment to the employee.
2. Eligible Employees: Only candidates for or employees in permanent EHRA positions are eligible for bonuses under this policy. The University will not award any bonus under this policy to an employee who:
   1. Has received an end of appointment notice;
   2. Did not receive an overall rating of at least "meeting expectations" on their most recent annual appraisal, or if an annual performance appraisal was not required, is deemed to not be in "good standing";
   3. Is currently working under a performance improvement plan; or
   4. Is no longer actively employed in their position.
3. Additional Requirements and Limitations for Sign-On and Retention Bonuses
   1. To be eligible for a sign-on bonus, the candidate must not have worked for the University as a permanent EHRA employee in the last 12 months.
   2. To be eligible for a sign-on or retention bonus, the employee must work at least 20 hours per week.
   3. An employee may receive either one sign-on bonus or one retention bonus, but not both, within any 24-month period. Receipt of a sign-on or retention bonus does not preclude an employee from receiving a performance bonus as otherwise allowed by this policy. 
   4. Receipt of a retention bonus does not preclude an employee from receiving a retention salary increase for a competitive offer as allowed by existing salary administration policy and regulation. 
   5. An eligible employee may receive only one performance bonus award per year and the award should be made as close to the prior year's performance appraisal cycle as reasonably possible. 
   6. Tier I SAAOs are not eligible for performance bonuses but may be eligible for sign-on and retention bonuses if approved by the Board of Trustees. 
   7. Performance-based pay for clinical faculty is covered under approved clinical incentive pay plans and is not included in this program.
   8. Retention bonuses may not be awarded across-the-board to broad classes of employees.
4. Sign-on Bonus Criteria: Sign-on bonuses are discretionary and intended to serve as a recruitment incentive. A sign-on bonus must be based on at least one of the following specific, demonstrated recruitment needs:
   1. For a Specific Job Classification: To enhance the ability to recruit qualified candidates during labor market shortages, a school or division may elect to offer sign-on bonuses to candidates hired into positions for a specific job classification within the University, division, facility, or unit. To qualify, the school or division must demonstrate that the job classification is critical to the University's mission, there is a labor market shortage, and the inability to hire qualified candidates would impair delivery of essential services.
   2. For an Individual Position: A school or division may elect to offer a sign-on bonus for an individual position if the school or division can demonstrate the position is critical to the University's mission, the labor market is particularly competitive for the skillset and experience required for that position, and the University's inability to recruit and hire a qualified candidate would negatively affect the delivery of essential services. This option is typically reserved for instances where the position is the sole individual, or one of two individuals, fulfilling a role at the University.
   3. For a Moving Allowance: A school or division may provide a sign-on bonus in lieu of a moving allowance if a moving allowance is not otherwise provided separately.
5. Retention Bonus Criteria: Retention bonuses are discretionary and intended to enhance retention of employees whose knowledge, skills, and abilities are vital to fulfill the school or division's goals and/or strategic plan and whose loss would negatively affect University operations. A retention bonus may only be awarded when a school or division can demonstrate and document at least one of the following specific, individual retention needs:
   1. For a Specific Job Classification: In parallel with sign-on bonuses for specific job classifications, a school or division may elect to provide retention bonuses to retain a group of employees in a specific job classification when the University is offering sign-on bonuses as a recruitment incentive to attract qualified candidates for positions in that job classification. To qualify, the school or division must demonstrate that the job classification is critical to the University's mission, there is a labor market shortage, and the loss of employees in that role would impair the delivery of essential services.
   2. For an Individual Position: A school or division may elect to offer a retention bonus to an individual in the following scenarios:
      • In parallel with a sign-on bonus for an individual position, to retain an employee when the University has offered a sign-on bonus as a recruitment incentive to an individual in a similar critical position within the same school or division and the school or division can demonstrate the labor market is particularly competitive for the skillset and experience required for that position and losing the individual would affect the delivery of essential services; or
      • To retain an employee who is likely to leave the University to an entity external to the University and the school or division can document conditions in the labor market that demonstrate a heightened risk for loss of critical talent that would negatively affect University operations.
   3. Tied to a Special Initiative: A unit or department may elect to offer a retention bonus to retain a team of employees assigned to a Special Initiative of the University where their combined skills and understanding of the initiative are critical to its successful completion, failure to complete the initiative would negatively affect University operations, and conditions in the labor market demonstrate a heightened risk for loss of critical talent.
6. Sign-On and Retention Bonus Amount and Payment:
   1. Any sign-on bonus may not exceed the lesser of $25,000 or 20 percent of the annualized base salary of the new position.
   2. Any retention bonus may not exceed the lesser of $25,000 or 20 percent of the employee's current base salary.
   3. Bonuses for eligible employees working in part-time (less than one FTE) positions will be prorated on hours worked.
   4. A bonus may be paid in one lump sum or paid out in two installments following the hire date or following the payment of the first installment. For retention bonuses, the second installment is paid 12 months following the first installment; for Sign-on Bonuses, the second installment is paid 12 months following the start date.
   5. Sign-on and retention bonuses are not subject to retirement contributions to either the Teachers' and State Employees' Retirement System or the UNC Optional Retirement Program.
   6. Before an employee may receive a sign-on or retention bonus, the employee must sign an agreement under which the employee agrees to repay the bonus, in whole or part, if the employee leaves the University voluntarily or involuntarily before the completion of 12 months' consecutive service.
   7. The agreement must state that if the employee moves to another school or division or to another occupational group within the university before completion of 12 months of service, the employee forfeits any remaining unpaid installment of their bonus.
   8. The period of consecutive service follows eligibility rules for state service credit and leave accruals. Periods of leave without pay do not count toward the required 12 months of service.
7. Performance Bonus Criteria: Performance bonuses are discretionary and are intended to recognize merit and reward exceptional performance and effectiveness substantially beyond the position's expectations. They are not intended to supplant base salary adjustments when deemed necessary and appropriate, such as addressing essential labor market or equity situations.
   1. Role of Performance Appraisal: A performance bonus and its amount must be tied to specific criteria and quantitative and qualitative goals documented in a non-faculty employee's annual performance plan or in the provisions of a written incentive compensation plan for faculty. Such criteria and goals should align with the school or division and University's strategic plan.
   2. Performance Bonus Criteria: A performance bonus must be based on at least one of the following specific, demonstrated performance achievements:
      • Contribution - The employee has made substantial contributions to the fulfillment of goals, mission and objectives of the department, school/division, or University. Contributions must be visible, measurable, and universally acknowledged by colleagues and school/division and/or University administrators.
      • Collaboration/Creativity - The employee has identified and implemented creative and innovative ideas or solutions that increase efficiency or effective use of University resources, the effects of which must be apparent at the school/division or University level and must be visible, measurable, and universally acknowledged by colleagues and school/division and/or University administrators.
      • Commitment - The employee delivered outstanding results in the areas of teaching, research, and/or service and demonstrates an exemplary work ethic to meet departmental, school/division, or University goals, the results of which must be visible, measurable, and universally acknowledged by colleagues and school/division and/or University administrators.
8. Performance Bonus Amount and Payment
   1. Performance bonus compensation awarded in a single fiscal year may not exceed either 20 percent of the employee's current base salary or $50,000.
   2. A performance bonus should be made as close to the prior year's performance appraisal cycle as reasonably possible.
   3. A performance bonus may be paid in one lump sum or in installments over the fiscal year in which it was awarded.
   4. Performance bonuses are subject to retirement contributions to either the Teachers' and State Employees' Retirement System or the UNC Optional Retirement Program.
   5. If the employee leaves the position in which the performance bonus was earned prior to the full bonus being disbursed, then the employee will receive the remainder of the performance bonus at the time of separation from the position.

Deferred Compensation

1. Deferred Compensation for Tier I SAAOs Other than the Chancellor

Tier I SAAOs are eligible pursuant to Section 300.2.14.1[R] of the UNC Policy Manual for deferred compensation in the form of annual contributions to a qualified executive retirement plan administered by the UNC System Office, on recommendation of the Chancellor with the approval of the Board of Trustees. Approval to participate in the qualified executive retirement plan does not automatically constitute approval to receive contributions to the plan. To receive contributions to the plan, the Chancellor must annually recommend any such contribution for approval by the Board of Trustees. 

1. Notification to UNC System Office
   For each Tier I SAAO employee approved by the Board of Trustees to participate in the retirement plan, the University will provide written notification to the UNC System Office that includes the following: 

   1. The source(s) of funds from which the contributions will be made and the amount of the proposed contribution(s) as a percentage of the eligible employee’s base salary; 

   2. Whether the contribution(s) will be ongoing until appointment end or will expire in a specified period; and

   3. The vesting period that will apply to all contributions made to the eligible employee’s qualified executive retirement plan account. 

2. Permissible Contribution Amount
   Contributions to any individual employee participating in the qualified executive retirement plan must occur once annually and may not exceed ten percent (10%) of the employee’s current base salary in effect at the time the contribution is made by the UNC System Office. 

3. Entitlement to Contributions
   No employee, position, or group of positions is entitled to contributions to the qualified executive retirement plan. All such contributions are voluntary on the part of the University and may be suspended or discontinued at any time and for any reason by the UNC Board of Governors, the Board of Trustees, or the president of the UNC System. Further, contributions are subject to availability of institutional funds, and no contribution will be made if an employee has received notice of an end of appointment and/or is no longer currently actively employed by the University regardless of prior approvals or written commitments of same. 

4. Source of Funds
   Contributions may be made with any source of funds, including state or non-state appropriations if the funding source permits an expenditure for this purpose. 

5. Vesting Period
   The University must identify and communicate to the employee at the time of the initial contribution a specified vesting period, which may be immediate but may not exceed five (5) years. 

6. Administrative Procedures
   Contributions under this Policy may only be made to the applicable qualified executive retirement plan administered by the UNC System Office using forms and procedures established by the Plan Administrator, who will provide these forms and procedures to the University’s chief human resources officer upon request. 

2. Other Deferred Compensation Plans

1. The State of North Carolina and UNC-Chapel Hill offer employees certain deferred compensation benefits, including voluntary (employee-paid) 457, 403(b), and 401(k) options. Employer contributions to these plans by UNC-Chapel Hill or its affiliated entities are not permitted under UNC policy for employees covered by this Policy.

2. This Policy does not prohibit regular employer contributions to the State of North Carolina Teachers and State Employee's Retirement System (TSERS) or the University of North Carolina Optional Retirement Program (ORP) as provided by State law or UNC policy.

3. UNC-Chapel Hill or its associated entities may not provide any other employer-paid, entity-paid, or privately-paid options for deferred compensation to any employee covered by this Policy unless expressly outlined in this Policy or otherwise approved by the Board of Governors.

Exceptions

1. Exclusions from the Definition of Non-Salary Compensation

1. Non-salary compensation does not include:
   1. Base salary.
   2. Salary supplements for additional temporary, acting, or interim responsibilities.
   3. Lump sum payments for additional duties disbursed promptly upon completion of the work assignment.
   4. Stipends associated with named or endowed professorships.
   5. Compensation to correct a payroll error that is promptly disbursed upon discovery.
   6. One-time payment for awards related to recognition programs established and approved by the Chancellor, the Executive Vice Chancellor and Provost, or by the Vice Chancellor for Human Resources or designee and included in the published Office of Human Resources Awards Registry.
2. Items that are required by the University for the express purpose of conducting University business are also not considered "non-salary compensation" and thus are excluded from this Policy. Examples include:
   1. Reimbursement of professional or work-related travel expenses, including mileage reimbursement for business use of a personal vehicle, and allowable per-diem meal expenditures.
   2. Payment of required visa-related fees for work authorization of non-resident alien employees.
   3. Provision of equipment to perform the work of the position (even if used at home) including computers, cellular phones, personal data assistants (PDA), pagers and similar work-related items.

Definitions

• Non-Salary Compensation: including but not limited to, payment of moving expenses, provision of a motor vehicle or motor vehicle allowance, provision of housing or housing allowance, club memberships, or any other special benefit of monetary value provided to employees for job-related reasons.
• Deferred or Delayed Compensation: including but not limited to:
  1. Any payment or contribution by UNC-Chapel Hill or one of its associated entities, whether paid directly to the employee, to the employee's account or plan, or to a person acting in a capacity similar to a trustee for the employee, and which is paid later than the regular or next subsequent payment cycle.
  2. Traditional 457 deferred compensation plans, retirement plans or accounts, annuities, and life insurance that accumulate cash value. This definition includes both tax-qualified and non-qualified plans, and any other similar form of payment, whether tax-sheltered or not.
• Domicile: a person's fixed, permanent, and principal home for legal purposes
• Special Initiative: a defined project with specific goals, with an expected beginning and end, and dedicated staff who spend a substantial amount of their time on that project.

Related Requirements

External Regulations and Consequences

• UNC System Policy 300.2.14 - Policy on Non-Salary and Deferred Compensation
• UNC System Policy 300.2.14.1[R] - Regulation for Deferred Compensation for Tier I Senior Academic and Administrative Officers Other than Chancellors or the President
• UNC System Policy 1100.3 - Head Coaches' and Athletic Directors' Contracts
• Office of State Budget and Management: Budget Manual Section 6.8 - Conditions and Limitations on Moving and Relocation Expenditures
• Office of State Budget and Management: Budget Manual Section 6.9 - Procedure for Moving and Payment

University Policies, Standards, and Procedures

• Finance Policy 1270 - Policy on Employee Relocation Compensation
• Finance Procedure 1270.1 - Procedure for Employee Relocation Compensation

Contact Information

Policy Contact

Unit: Office of Human Resources

Phone: 919-843-2300

Email: hr@unc.udu

Address:
104 Airport Drive
Campus Box # 1045
Chapel Hill, NC 2759