700.09 - HR-Payroll Policy - Employee Moving Expense

Policy

All State entities shall comply with all applicable federal and state regulations regarding the payment and taxation of employee moving expenses.

The State Budget Manual - Personnel Policies and Regulations Section - governs the State's policy on paying employee moving expenses, and addresses what is taxable and allowable under the Internal Revenue Code.

The Office of State Human Resources transfer leave policy governs the circumstances when leave with pay may be granted to an employee for a reasonable amount of time required to locate a new residence and to accomplish the relocation to that new residence.

Procedures

N/A

Accounting Guidance

N/A

Related Documents (Memos/Forms)

Office of State Budget and Management (OSBM) Policy Manual

• Section 6.6 Moving and Relocation
• Section 6.7 Procedure for Moving and Payment

Office of State Human Resources Manual

NC HR-Payroll System:
Specific reporting instructions for agencies processed by the NC HR/Payroll System are available in the Reporting Employee Moving Expense Reimbursements job aid.

Revision History

• 1/22/2025 - Formatted for new ncosc.gov website