Moving & Relocation

Under certain conditions and with appropriate approval, Duke departments/schools may reimburse a new employee for moving costs. Based upon Internal Revenue Service regulations, all expenses related to relocation/moving are considered taxable income to the individual employee. Therefore, any payment by Duke University or Duke University Health System to cover relocation/moving costs for new faculty and staff should be issued as a supplemental payroll payment to the new faculty or staff member, rather than as direct payments to related vendors. To minimize the impact on the new faculty or staff member, the hiring department may issue the supplemental payment(s) in advance of the official hire date by initiating the hire process with the new faculty or staff member at a zero rate of pay.