Clark Paulsen, Division Chief
Employee Moving and Relocation Expense Allowances
References: Government Code 19841, Bargaining Unit Contracts, and California Code of Regulations, Administration, Title 2, Sections as noted below.
The following sections provide a brief outline of moving and relocation expense allowances. All reimbursements are subject to the limitations and timeframe of the referenced CCR sections. Employees authorized for moving and relocation expenses must be provided with a detailed moving and relocation package prior to transfer. See Hiring Manager Responsibilities for instructions.
Relocation expenses not authorized by the referenced CCR sections, applicable bargaining unit contracts, or any expenses incurred prior to receipt of a written notice of authorization are the responsibility of the employee. The official written notice of transfer is the Moving Service Authorization, Form ASC255 .
If as a result of the change in residence the salary of the employee is paid by a different appointing power, all allowable moving and relocation expenses will be paid by the new appointing power except in cases where the old appointing power agrees to pay all or part of the expenses allowable under this section.
Certain moving and relocation payments made to an employee must be reported to the State Controller's Office (SCO) and may be subject to payroll taxes. See Tax Withholding and Reporting Requirements for more detail.
References: CCR 599.721 and 599.722
Lodging, meals and incidentals may be reimbursed in accordance with the provisions of the referenced CCR sections as determined by the applicable bargaining unit contract, not to exceed 60 days of reimbursement while locating a permanent residence at the new location only. The 60 days are not required to be consecutive; partial day reimbursements count towards the 60-day maximum. The allowance terminates immediately upon establishment of a permanent residence. The Department shall determine when a permanent residence has been established.
A permanent residence may be defined as, but not limited to, an apartment, townhouse, condominium or single family residence (purchase or rental). CCR defines the establishment of a permanent residence by criteria such as the establishment of utilities, mail delivery, and the movement of household goods.
References: CCR 599.718, 599.718.1, 599.719 and 599.719.1
Reimbursement shall be allowed for the cost of moving an employee's effects, not to exceed 23,000 pounds, via commercial carrier or by the employee. Moves exceeding 11,000 pounds require additional appointing power approval. For more information, see Chapter 6 Travel Exceptions, Moving and Relocation.
References: CCR 599.722
Mileage reimbursement is limited to one-way and one-time between the old location and the new location. There is no authority to pay for any other type of employee transportation cost while relocating. Return trips to the old location or residence cannot be paid for by the State.
References: CCR 599.716 and 599.716.1
The employee shall be reimbursed only for actual and necessary selling costs for that portion of a dwelling that the employee actually owns and occupies, as determined by prevailing practices within the area of sale.
In order to be reimbursed for sale of residence, employee must meet hiring conditions listed under CCR 599.714 and 599.714.1. Including the distance test as described below:
CCR 599.714 applicable to: Represented Classifications in Bargaining 9 & 12
The normal commute distance must be as designated between all of the following locations:
· At least 56 kilometers (35 miles) between the old and new headquarters; and
· At least 56 kilometers (35 miles) between the old and new residence; and
· At least 56 kilometers (35 miles) between the old residence and the new headquarters; and
· The new residence shall not be farther from the new headquarters than the old residence is from the new headquarters.
CCR 599.714.1 applicable to: Non-Represented (Excluded) and Represented Classifications in Bargaining Units 1, 2, 4, 7, 10, 11, 14, 15, and 21
The move must be a minimum of 50 miles plus the number of miles between the old residence and the old headquarters.
References: CCR 599.717 and 599.717.1
Employees shall be reimbursed for settlement of a lease, up to a maximum of one year, if the employee did not enter into a lease agreement knowing a transfer was imminent.
References: CCR 599.720 and 599.720.1
Reimbursement for the cost of moving an employee's trailer coach which contains the household effects of the employee and has served as the employee's residence at the previous location at the time of notification of relocation.
References: CCR 599.715 and 599.715.1
Reimbursement for miscellaneous expenses, up to a maximum of $200, related to the dissolution of the old household and/or establishment of the new household.