Terms | Definitions |
---|---|
Employee | A current UC employee who is transferring UC locations or a new UC employee. |
Household Goods and Personal Effects | Household goods and personal effects include furniture, clothing, musical instruments, household appliances, foods and other items that are usual and necessary for the maintenance of a household. Household goods do not include automobiles, other motor vehicles, farm tractors, implements and equipment, livestock, trailers with or without property, boats that are not the property of the employee’s immediate family or building materials of any description. |
Freight Costs | Freight costs include the total charges for transporting household effects from the point of origin to the point of destination. Freight costs also include associated charges such as packing containers, labor and insurance on household effects. |
Moving and Transferring Expenses | Moving and transferring expenses are defined as the reasonable costs of moving household goods and personal effects to a new residence. These costs also include the cost of travel to the new university location for the employee and his or her immediate family. |
Nontaxable Reimbursement Amounts | Nontaxable reimbursement is a reimbursement for moves and transfers that is not included in the employee’s gross income. The amount is recorded on the employee’s W-2 form as a fringe benefit that is excluded from taxation such as:
See the general definition of recruitment expenses below for a definition of taxable vs. nontaxable expenses. |
Provision for Removal Expense | A fund administered by the Vice Chancellor of Academic Affairs that is used to reimburse departments for all or part of the expenses incurred by moves and transfers of academic appointees whose salary is paid from the account General Funds, 19900. |
Reasonable Costs | Reasonable costs are costs that are considered to be reasonable under the circumstances of a particular move (such as travel from the old to the new residence made via a conventional mode of transportation using the shortest and most direct route available and in the shortest period of time normally required to travel the distance). |
Relocation Allowance | A relocation allowance is compensation intended to offset higher living costs in a new location. |
Taxable Reimbursement Amounts | Reimbursement for expenses incurred for moves and transfers that must be included in an employee’s gross income and are therefore taxable. The following expenses are taxable:
See the general definition of recruitment expenses below for a definition of taxable vs. nontaxable expenses. |
Recruitment Expenses (taxable vs. nontaxable) | The reimbursement of travel expenses associated with interviewing prospective appointees to a position that requires specialized training or experience of a professional, technical or administrative nature.
|