Payroll Services Update May 25, 2016 David Lerma, Director of Payroll Services

Payroll Services Update Relocation Expense ReimbursementRelocation Expense Reimbursement Timesheet RemindersTimesheet Reminders Relocation Expense ReimbursementRelocation Expense Reimbursement Timesheet RemindersTimesheet 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 – – – –Section 8: Payroll and Fringe Benefits – –Consolidates items previously located throughout PR website 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 – – – –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 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. 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 homeAny part of the purchase price of new home Vehicle RegistrationVehicle Registration Driver License feeDriver License fee Expense of buying or selling a homeExpense of buying or selling a home Loss on the sale of a homeLoss on the sale of a home Mortgage PenaltiesMortgage Penalties Real estate taxesReal estate taxes Real estate agent/broker expensesReal estate agent/broker expenses Any part of the purchase price of new homeAny part of the purchase price of new home Vehicle RegistrationVehicle Registration Driver License feeDriver License fee Expense of buying or selling a homeExpense of buying or selling a home Loss on the sale of a homeLoss on the sale of a home Mortgage PenaltiesMortgage Penalties Real estate taxesReal estate taxes Real estate agent/broker expensesReal estate agent/broker expenses Cost of cleaning a new or former residenceCost of cleaning a new or former residence Payments to non-professional moversPayments to non-professional movers Return trips to former residenceReturn trips to former residence Storage (excluding 30 days in- transit)Storage (excluding 30 days in- transit) Security DepositsSecurity Deposits Side trips or extended staysSide trips or extended stays Personal telephone callsPersonal telephone calls Refitting of carpet and draperiesRefitting of carpet and draperies  To see the complete list of ineligible expenses go to

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 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. 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. 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 FormCopy of the employee’s Offer of Employment Letter or SOF Form Original receipts in the name of the employeeOriginal receipts in the name of the employee Employee’s signature on RRFEmployee’s signature on RRF Budgetary Approval Authority signature on RRFBudgetary Approval Authority signature on RRF Proof of VP/Provost approval of relocation amount (or SOF for tenure/tenure-track faculty)Proof of VP/Provost approval of relocation amount (or SOF for tenure/tenure-track faculty) 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 FormCopy of the employee’s Offer of Employment Letter or SOF Form Original receipts in the name of the employeeOriginal receipts in the name of the employee Employee’s signature on RRFEmployee’s signature on RRF Budgetary Approval Authority signature on RRFBudgetary Approval Authority signature on RRF Proof of VP/Provost approval of relocation amount (or SOF for tenure/tenure-track faculty)Proof of VP/Provost approval of relocation amount (or SOF for tenure/tenure-track faculty)

Timesheet Reminder – –Timesheet deadlines can be found via: – –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) – –Timesheet deadlines can be found via: – –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)