Payroll Services Update
May 25, 2016
David Lerma, Director of Payroll Services
Payroll Services Update
• Relocation Expense Reimbursement
• Timesheet Reminders
Relocation Expense Reimbursement FMOG
• Created March 2016
– Reason for the Policy
• To provide guidance for reimbursing relocation expenses
stipulated in the employment offer for newly hired tenure/tenure
track faculty and full-time staff.
• Source Location
– http://www.utsa.edu/financialaffairs/opguidelines/
– Section 8: Payroll and Fringe Benefits
– Consolidates items previously located throughout PR
website
What are Relocation Expenses?
• Expenses associated with the transportation of household goods and
personal effects from a prior residence to a new residence.
• Subject to IRS Test:
– Time Test (Must work Full-Time for 39 weeks in first 12 months)
– Distance Test (New job location is at least 50 miles farther from
former residence)
• Accountable Plan (All must be met)
– Business connection
– Adequate supporting documentation
– Return of any excess reimbursements within a reasonable period of
time
Examples of Reimbursable Moving Expenses
• Non-taxable
– Commercial Moving Company expenses
• Packing, crating services
• Packing materials
– Shipping a vehicle(s), if not used in the move
– Travel and lodging from the old residence to the new residence
• Taxable
– Cost of meals and incidental expenses during relocation
– House-hunting expenses
• See FMOG for full listing.
Ineligible Expenses
• Any part of the purchase price
of new home
• Vehicle Registration
• Driver License fee
• Expense of buying or selling a
home
• Loss on the sale of a home
• Mortgage Penalties
• Real estate taxes
• Real estate agent/broker
expenses
• Cost of cleaning a new or
former residence
• Payments to non-professional
movers
• Return trips to former residence
• Storage (excluding 30 days intransit)
• Security Deposits
• Side trips or extended stays
• Personal telephone calls
• Refitting of carpet and draperies
To see the complete list of ineligible expenses go to http://www.utsa.edu/financialaffairs/opguidelines/
What are my responsibilities?
• Department
– Employee meets the Time & Distance Tests
– Approval is obtained from Approving Authority
• Supervisor and respective Vice President, Provost or President
– State appropriated funds are not used
– Reimbursement limits are not exceeded
• 10% of annualized salary
• Exceptions require pre-approval by VP Business Affairs or President
• Exceptions only based on job market and/or specialized skills
What are my responsibilities?
• Department (cont’d)
– Reimbursement is stipulated in the Offer of Employment Letter or
Source of Funds (SOF) form.
– If a moving company is used, the decision is made to either pay
moving company directly or reimburse employee.
– Completed Relocation Reimbursement Form (RRF) with all required
documentation to Payroll Services.
What are my responsibilities?
• Employee
– Completing or assisting the hiring department with the Relocation
Reimbursement Form (RRF)
– Obtaining and submitting original receipts within 60 days after paid or
incurred.
– If employee does not stay for the minimum time required (39 weeks),
the employee may be required to return to UTSA all amounts paid or
reimbursed as relocation expenses. (If not repaid, amount will be
taxable to employee)
– Employee, if using a moving company, must select the “lowest and
best” of at least two estimates.
Reimbursement Procedure
• Summary for Reimbursement
– Upon completion of the employee’s move, department
submits RRF to Payroll with the following
documentation:
• Copy of the employee’s Offer of Employment Letter or SOF
Form
• Original receipts in the name of the employee
• Employee’s signature on RRF
• Budgetary Approval Authority signature on RRF
• Proof of VP/Provost approval of relocation amount (or SOF for
tenure/tenure-track faculty)
Timesheet Reminder
– Timesheet deadlines can be found via:
• http://www.utsa.edu/payroll/TimesheetDeadlines.html
– Calendars for both hourly and salary employees
– Timekeeper deadlines for both semi and monthly employees
– Goal of timesheet deadlines or reminders:
• Decrease the number of underpayments
• Decrease Off-cycle check requests
– Common Timesheet Mistakes
• Zero hours (Full day of absence) (Shift in schedule) (Non-Work Days)
• Out Punches (Entered in the “meal out” versus the “out” field)