Overview of Relocations and Moves at UCI

Anteater Statue on campus

Some employees who accept new positions at UC Irvine may be eligible, upon advance approval, for reimbursement of moving expenses, removal expenses, and relocation allowances. To avoid confusion and costly mistakes, it is important for supervisors to follow proper relocation procedures and to communicate these procedures accurately to applicable employees.

Reimbursable Relocation Expenses

Relocation expenses generally will fall into one of these three types:

Moving Expenses

The reasonable costs of moving household goods and personal effects to a new residence. This includes the cost of travel to the new location for the eligible employee and immediate family members.

Removal Expenses

The cost of shipping a new faculty member's library and/or laboratory equipment to the Irvine campus. The library and/or laboratory equipment must be moved directly to the University and generally made available for use by faculty, staff and students.

Relocation Allowance

Compensation intended to offset higher living costs in a new location. This amount may not exceed 25% of the employee's annualized base salary and is included in the eligible employee's gross income as taxable wages (but is excluded from covered compensation under the UC Retirement Plan).

General Guidelines
  • A new Academic employee who has been hired for a position that requires specialized training or experience may be eligible for reimbursement of 50 percent of moving expenses. Department heads have the authority to approve payments for moving expenses that are in accordance with University and campus policy.
  • A new employee who has been appointed to a faculty/academic position may be provided removal, which in addition to the moving expense benefit, provides for 100 percent of the direct costs to ship library and/or laboratory equipment to the Irvine campus. Academic deans or equivalent titles have the authority to approve removal and moving expenses that are in accordance with University and campus policies for academic employees.
  • A transferring employee who is relocating to a new UC location may be eligible for full reimbursement of moving expenses. It is the responsibility of the department head to approve the payment of moving expenses that are in accordance with University and campus policies for nonacademic employees.
  • Senior Managers, Managers, or Senior Professionals may also be eligible for a relocation allowance, which is equivalent to a taxable wage not to exceed 25 percent of the employee's annualized base salary.

Download Relocation Expense Form

Department financial staff should complete the Relocation Expense Form to support their TEM Moving and Relocation (RELO) e-documents.

Non-Taxable Moving Expenses

Associated with moving expenses are those that are not considered as additional income to the employee (i.e. are not included as part of the employee's gross salary).

These expenses must also comply with all three of the following conditions:

  1. The expenses are made in connection with beginning work at a new job location and must be incurred within one year from the start of the new job.
  2. During the 12 months immediately following the move, the employee must be employed full time for at least 39 weeks.
  3. The new job location must be at least 50 miles farther from the employee's former principal residence than the former job location.

Taxable Moving and Relocation Expenses

Associated with moves and transfers are those expenses that are considered additional income to the employee.

If the conditions detailed under Non-taxable expenses above are not met, any reimbursement to an employee or payment to a third party for taxable moving expenses will be included in an employee's gross income as taxable.

A relocation allowance is considered additional income and is taxable.