Payroll

 

Relocation Reimbursements

Due to the recent Tax Cuts and Jobs Act (P.L. 115-97) that was signed into law on December 22 2017, reimbursements for moving expenses made to an employee on and after January 1, 2018 must be included in wage income subject to federal income tax withholding and FICA.

In order to ensure appropriate taxation and improve communication, starting 2019 Calendar year, all relocation Reimbursements must be completed via S-Contract webform. All receipts showing proof of payment and supporting documents must be attached to the webform when applicable. The webform will be routed to procurement for approval before final approval by payroll.

All questions related to relocation reimbursements should be submitted to procurement@udel.edu

Questions about processing S-contracts should be submitted to pr-staff@udel.edu

For more information, please refer to policies and procedure:
https://sites.udel.edu/generalcounsel/policies/relocation-allowance-for-new-faculty-and-professional-members/

How to complete a relocation reimbursement S-contract:

Reason: Other Pay (08)

Semester: should correspond to whichever semester the Contract begin date is in

Earn Code: TME

Account: 120400

Payment begin date: should be the first day of the current pay period (1st or 16th)

Payment end date: should be the last day of the current pay (15th or 30/31st). Use the full pay period even if the begin/end date falls on a weekend

Contract begin & end date: Moving date range. If only one day, begin date should be the day of the move/expense, end date must be one day after (if move was on 12/2, contract begin date would be 12/2 and end date would be 12/3).