Introduction

Sacramento State (the University) is authorized, depending on the availability of funds, and other considerations, to assist with reasonable and necessary moving and relocation costs for current California State University (CSU) employees and other individuals who must relocate to accept employment at the University. All aspects of this program conform to CSU Internal Procedures Governing Payment or Reimbursement for Moving and Relocation Expenses and apply under the following circumstances:

Initial Appointments

Individuals offered a position within the CSU by an Appointing Authority, and who have accepted such appointment may receive payment for reasonable estimated moving and relocation expenses. This provision applies to Employees of a CSU Campus who accept an ongoing assignment at another CSU Campus.

Temporary Appointments

Current CSU Employees who accept a long-term temporary assignment offered by a CSU Appointing Authority other than their current Appointing Authority may receive a temporary relocation allowance under the following conditions:

• The Employee’s temporary job location must be at least 50 miles farther from the Employee’s permanent residence than the former job location. The Appointing Authority for the temporary assignment may authorize exceptions to this requirement in cases where it creates unusual and unavoidable hardship for temporary Employees.
• The Employee must maintain a permanent residence in the vicinity of the former job location for the duration of the temporary appointment.

Temporary relocation allowances will not be automatically authorized for every Employee on a temporary appointment meeting the requirements identified above. The determination of who is to receive such an allowance, and the amount of any such allowance, shall be made by the Appointing Authority subject to the requirements of Section H of the CSU Internal Procedures Governing Payment or Reimbursement for Moving and Relocation Expenses.

Monetary Thresholds of Authority

Hiring departments must obtain written approval for moving and relocation expenses via the Request to Authorize Moving & Relocation Assistance form prior to extending an employment offer. Approved requests for staff and administrator positions must be submitted to the Office of Human Resources. Approved requests for faculty positions must be submitted to the Office of Faculty Affairs.

The dollar amount and other pertinent details of the moving and relocation assistance must be outlined in the job offer letter. Moving and relocation expenses require the following level(s) of approving officials:

Amount/Approval Level

• Up to $10,000: Dean/Associate Vice President
• $10,001-$15,000: Vice President or Provost
• >$15,000: President

Any exceptions exceeding the monetary threshold outlined in the CSU Internal Procedures Governing Payment or Reimbursement for Moving and Relocation Expenses must be approved by the Chancellor for Executives or by the campus President for campus employees.

Payment Options for Moving and Relocation Expenses and Taxation

• Lump Sum – Reasonable estimated moving and relocation expenses without required supporting documentation. Allowable moving expenses are considered taxable income under BOTH federal and California tax law. Lump Sum payment is the preferred option to facilitate paying an employee for expenses associated with a move.
• Reimbursement – Itemized receipts or invoices verifying payment of reasonable incurred expenses are submitted to the University for reimbursement. Qualified Moving Expenses are considered taxable wages for federal income tax purposes but exempt for California tax purposes. Other allowable moving expenses are subject to BOTH federal and California tax deductions.

Whether the University provides assistance on a Lump Sum or Reimbursement basis, received funds must be used for expenses allowed by the policy. Recipients of moving and relocation assistance may wish to consult with a tax professional.

Timeline to use Moving and Relocation Assistance

An employee has up to one year after their start date to use and claim their moving and relocation allocation. Exceptions to this timeline must be authorized by the campus President. The delayed utilization of such funds for moving and relocation may have tax implications in accordance with established accounting practices and state and federal regulations.

Payment Process for Moving and Relocation Assistance

Lump Sum and Reimbursement payments to the employee shall not exceed the authorized dollar amount outlined in their job offer letter. Employees shall follow the steps below to obtain payment for authorized relocation assistance:

Lump Sum

1. Employee receives moving and relocation allocation as authorized by hiring department and included in job offer letter.
2. Payroll Services issues payment, less applicable federal and California state taxes.
3. Lump Sum check is issued to employee AFTER the employee’s start date, but no later than the first two pay cycles. The check will be separate from the employee’s regular paycheck.

Reimbursement

1. Employee receives moving and relocation allocation as authorized by hiring department and included in job offer letter.
2. Employee incurs expense(s) by paying vendor(s) directly.
3. Expenses shall not exceed 60 calendar days, which begins on date of earliest claimed expense, and after receipt of job offer letter.
4. Employee compiles documentation to support incurred and paid expenses and forwards one claim form to Accounts Payable & Travel (sacstatetravel@csus.edu).
5. Accounts Payable & Travel audits submitted documentation, determines claim reimbursement amount and forwards to Payroll Services.
6. Payroll Services issues payment, less applicable federal and California state taxes.
7. Reimbursement check (or direct deposit) is issued to employee AFTER the employee’s start date, and no sooner than their first regular paycheck. The check will be separate from the employee’s regular paycheck.

Repayment of Moving and Relocation Assistance

Employees who have received financial assistance for moving and/or relocation expenses who do not continue their employment with the University, for a period of at least two years (unless discontinuance of employment was the result of death, disability, or other similar unexpected cause beyond the control of the Employee as determined by the Appointing Authority), shall repay the University the following percentage of the amount paid for such moving and/or relocation expenses:

• 100% if employed less than 6 months.
• 75% if employed at least 6 months but less than 12 months.
• 50% if employed at least 12 months but less than 18 months.
• 25% if employed at least 18 months but less than 24 months.

To initiate a repayment, submit an invoice request form to the Bursar's office.

Moving and Relocation CSU Contracted Vendors

The CSU has contracts with household moving companies that offer discounted pricing. Current or prospective employees will initiate services, pay the vendor directly and seek reimbursement from the University when applicable.