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Purpose
To ensure consistent procedures and compliance with Internal Revenue Service regulations.
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Policy
Wichita State University will pay moving expenses when it is necessary to attract key administrators or faculty to the University. The President, vice presidents, or deans may authorize the payment of moving expenses. Payment must be issued directly to the individual from WSU through payroll with the appropriate taxes withheld. WSU must request reimbursement of these expenditures from the WSU Foundation.
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Implementation
The maximum amount of moving expenses is limited to actual expenses paid by the employee and may be reimbursed, subject to the availability of funds. Form DA-22 and a letter offering the position is to be sent from the hiring manager to the President, appropriate vice president, and Vice President for Finance of the WSU Foundation. All relocation reimbursements will be treated as taxable income in accordance with the Internal Revenue Code. Such reimbursements will be added to the employee’s income, and taxes relating to those amounts will be withheld from the employee’s paycheck at the time of reimbursement.
Moving expenses will be paid only after the employee’s official hire date and after the employee agrees in writing (Form DA-22) to remain in University service for 12 months from the date of transfer or appointment, unless separated for reasons beyond the employee’s control that are acceptable to the University. If the employee leaves before the 12 month period, the employee will reimburse Wichita State University the full amount paid for moving expenses.
Under no circumstances may the reimbursement exceed the actual amount of the moving expense paid by the employee.
