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The University of North Carolina at Chapel Hill Policy on Employee Relocation Compensation governs the payment made to a new employee to offset the personal costs of relocating to work at the University. This policy has been revised and simplified based on legislation changes in the 2017 Tax Cuts and Jobs Act which reinstated personal moving expense reimbursements as taxable wages.
This policy sets forth specific definitions and procedures for the payment of non-salary and deferred compensation to Faculty and EHRA Non-Faculty employees of the University of North Carolina at Chapel Hill. Any such compensation may only be paid in accordance with the provisions of this Policy and only after receiving the approvals specified herein.
Due to legislation changes in the 2017 Tax Cuts and Jobs Act which reinstated personal moving expense payments as taxable wages, the University has changed the payment procedure so that the payment and tax implications are contemporaneous.
The administrative absence leave policy ensures fair and consistent application of University leave policies and appropriate use of University resources. This policy applies to full-time and part-time (half-time or more) SHRA employees who have a permanent, probationary or time-limited permanent appointment.