USC Recruitment & Relocation Guidelines
Eligibility for Recruitment & Relocation Expense Coverage
Recruitment and relocation expenses may be paid for or reimbursed by the university, when such incentives assist the university in attracting highly qualified candidates.
- Recruitment & Relocation eligibility, amounts, and types of expenses covered are determined and paid for by the hiring department, and may be extended to include dependents, spouses, and/or significant others;
- Recruitment expense are considered business expenses and are not taxable to the candidate;
- Recruitment expenses require the approval of the authorized signer on the account;
- Relocation expenses may have tax implications to the new employee; and
- Relocation expenses must be approved at least one-level up from the position being filled and by the applicable Dean or Senior Business Officer.
Relocation Expense Letters
Departments should utilize one of Disbursement Control & Accounts Payable's template relocation expense letters during the employment-offer state. The templates make clear what relocation expenses are considered taxable income by the IRS and explain how to settle any relocation expenses. The letters can be modified to reflect each department's offer.
Preferred Recruitment and Relocation Suppliers
USC has several recruitment and relocation suppliers under contract, including contracts with recruitment and relocation management companies. Recruitment and relocation management companies ease administrative work on departments by providing concierge service to candidates and new employees.
Important Recruitment & Relocation Details
Before extending a relocation offer letter and before processing requests for payment or reimbursement for relocation, please read the following information. Details apply to both domestic and international relocations.
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