Relocation Policy Non Contract Employees

Transcription

1 5.0 Human Resources 5.2 Compensation and Benefits Relocation Policy Non Contract Employees 1.0 Purpose 1.1 This policy defines the conditions under which relocation expenses may be paid to eligible new and existing non-contract employees of the Vancouver Island Health Authority (VIHA). The procedure for authorization and range of assistance under the policy is also outlined. 1.2 VIHA may assist people who are required to relocate their home as a result of either a new appointment to the organization, acceptance of a new position within VIHA, or as a result of a move to a new geographic location at the request of VIHA. 1.3 This policy applies to all non-contract positions. Relocation assistance for salaried Physicians is included in the Specialist Physician Recruitment Policy. 1.4 Eligibility for assistance under the terms of this policy will be determined on an individual basis prior to the commencement of any relocation by the hiring manager, supported by their Human Resources Business Partner. 1.5 Maximum allowances are provided at the discretion of VIHA and are not deemed an entitlement to the new employee. Actual relocation assistance will be determined by the hiring manager and outlined in the employee s offer letter. 1.6 Relocation assistance is granted to employees/appointees within the above scope under the following circumstances: Issuing Authority: Executive Vice President, People, Organizational Development, Page 1 of 7

2 1.6.1 An appointee who in order to take up a position offered in VIHA, must relocate their place of work, e.g. where their headquarters are located, to a distance that is too far to reasonably expect them to commute every day in the long-term (minimum 125km); A VIHA employee who accepts another position within VIHA and is required to perform their duties in another geographic location to meet the needs of VIHA (minimum 125km); VIHA requests an employee move to a new permanent geographic location (minimum 50km). 1.7 Normally, assistance for purchasing a property in the new area will only be provided when the employee/ appointee sells his/her property in the old area, i.e assistance will not be provided to assist an individual to purchase a property in the new area while retaining his/her property in the old area. 1.8 If required, employees can request personal leave under 11.6 Terms and Conditions of Employment for Non-Contract Employees to supervise the move. This would not normally be for more than one day. 2.0 Procedure 2.1 Maximum Relocation Assistance The hiring manager in consultation with their Human Resources Business Partner will determine an appropriate amount of relocation funding not to exceed the amounts outlined in the table below. An option is provided for a non-accountable allowance without necessitating the provision of receipts and payable in the first pay period for the new employee. This option is a taxable benefit and tax will be deducted for the non-accountable allowance amounts exceeding $650, providing the employee certifies they have expenses for a minimum of $650. Otherwise the full non-accountable allowance will be considered a taxable benefit and tax will be deducted from the full nonaccountable allowance For all relocation expense reimbursement, the appointee/employee will be responsible for consulting the Canada Revenue Agency Regulations concerning taxable versus non-taxable benefits associated with relocation and any supporting receipts and documentation requirements. Issuing Authority: Executive Vice President, People, Organizational Development, Page 2 of 7

3 2.1.3 In determining the assistance offered factors considered should include: recruitment priority, the personal situation of the individual and the actual real estate/moving costs. Relocation Assistance Allowance Move Distance Maximum Allowance 125km ( or 50km if VIHA Up to $7,850 $2,000 request the employee to move) 1000 km 1001km 2500km Up to $4,000 $12, km 4000km Up to $6,000 $16, km & above Up to $8,000 $18,800 International (from outside of Mainland Canada and the USA) Up to $23,500 $10,000 Non- Accountable allowance without receipts Exceptions to these maximum allowances must be supported by a valid business case and can only be approved by the Executive Vice President, People, Organizational Development, Practice & Chief Nurse The international recruiting allowance is only to be used when relocating a new employee/appointee from outside of Canada and Mainland United States to British Columbia Where the employee requests, VIHA may pay some or all of the relocation expenses directly as an advance and reduce the agreed allowance accordingly. All expenses must be claimed within a maximum one (1) year of the employee s start date If an employee voluntarily leaves within two years (three years in the case of overseas/out of country hires) of taking up their appointment, repayment of the relocation assistance will be made on following prorata basis: Issuing Authority: Executive Vice President, People, Organizational Development, Page 3 of 7

4 Repayment at 1/24 th of the total amount received for each full and final partial month of service (if any) that the employee s/appointee s employment with VIHA falls short of 24 calendar months of full time (or equivalent) service. However, where the employee is at work beyond the 15th day of the final partial month of service, that final partial month will be considered to be a completed month of service for the purposes of calculating the amount to be repaid. The offer letter will include a reference to this condition of financial support which will require the employee s signature. The letter will also include the employee s responsibilities to consult the Canada Revenue Agency in respect of their relocation expenses In exceptional circumstances, the Executive Vice President, People, Organizational Development, Practice & Chief Nurse may authorize discretion in requiring this repayment. 2.2 Eligible expenses for reimbursement The following expenses are reimbursable within the maximum relocation allowance amounts agreed to in the Employment Offer Letter (accompanied by original receipts where this option has been selected) House Hunting Expenses Maximum of three (3) days for employees/ appointees whose current work base is in-province and five (5) days for those out-of-province, to include: Meal expenses in accordance with VIHA s Travel Expense Policy Accommodation, gas expenses for personal vehicle or economy airfares for two (2) adults and economy class car rental at new location in accordance with VIHA s Travel Policy Interim Travel Expenses between Old and New Location of Work Lesser of best air fare or ferry, and gas receipts; Employee and/or spouse eligible; Maximum two (2) round trips (whether flight or ferry/car) Travel Expenses for Relocating Family Members One-way air transportation, for the employee and the immediate family members (declared legal dependents); Issuing Authority: Executive Vice President, People, Organizational Development, Page 4 of 7

5 Gas receipts, ferry costs (if driving); Hotel, accommodation, and meals in accordance with VIHA s Travel Expenses Policy (en route to new area) Temporary Accommodation Where approved and where accommodation at the new location is not readily available, VIHA shall pay a living allowance as follows: For an employee/appointee with dependent(s) for a period not exceeding 12 weeks, an allowance of $175 per week; or For an employee/appointee without dependent(s) for a period not exceeding 5 weeks, an allowance of $140 per week Moving Household Effects Transportation and storage if required. Packing/unpacking; Insurance for move; Brokerage fees for cross-border moves; Employee is responsible to arrange the best rate; three (3) quotes are to be obtained from registered moving companies. If three (3) companies are not available, the employee must seek approval through the Human Resources Business Partner prior to committing to a contract Storage Where it is necessary to store furniture or effects while suitable accommodation is sought at the new location, the employer shall pay the storage charges for a period not exceeding 12 weeks Personal Vehicle Transport of personal family owned vehicles (max of two (2)) Selling Current Home (Sale must be completed within one year of start date of the new position) Legal Fees Real Estate Fees Purchase of New Home (Primary Residence) Legal Fees Issuing Authority: Executive Vice President, People, Organizational Development, Page 5 of 7

6 Mobile Homes Where an employee s primary residence is a mobile home, they are eligible to claim the following expenses in line with the maximum allowances payable: Real Estate Fees Legal Fees Moving Insurance Packing/Unpacking Setting up/leveling of home at new location Connection to Utilities Fees for connection to BC Hydro, gas, a landline telephone, cable and internet may be reimbursed. Issuing Authority: Executive Vice President, People, Organizational Development, Page 6 of 7

7 Manager Checklist This checklist has been designed to assist you in following all the steps to ensure that your appointee/ employee will receive the relocation allowance that was offered. Prior to offering relocation allowance to a prospective employee, review your intentions with your Director and Human Resources Business Partner to ensure consistency in application of the Maximum Relocation Allowance. Ensure the amount of relocation allowance is identified on the Notice of Hire, and that the provisions regarding repayment and taxation are included. Ensure relocation allowance is discussed with the employee and items covered by the allowance are identified. In particular: Where the employee chooses the option of a non-accountable allowance without necessitating the provision of receipts, ensure the tax implications of this option are drawn to their attention. For all relocation expenses reimbursement, the employee will be responsible for consulting the Canada Revenue Agency Regulations concerning taxable versus nontaxable benefits associated with relocation and any supporting receipts and documentation requirements. Notify the employee that they may utilize some of their relocation allowance toward a house hunting trip to the new location. The house hunting trip is included in the total relocation allowance provided for their household move. Ensure the cost effectiveness of the options are explored and finalized with the employee. I.E.: the lesser of flight or gas and ferry trips only are covered. Expense Claim Forms for Relocation Allowance are initially sent to the new employee. When you receive the Expense Claim Form you will need to: 1. Ensure signatures are complete on the form; 2. Ensure your Cost Centre is on the form; 3. Authorize/approve the relocation allowance. Submit the completed original Expense Claim with Approved Signature and original receipts to the Accounts Payable department : Central/North Island: Accounts Payable NRGH-AP Dept., 1200 Dufferin Crescent, Nanaimo BC OR South Island: Accounts Payable, RJH Begbie Hall, 1952 Bay St. Victoria BC. Issuing Authority: Executive Vice President, People, Organizational Development, Page 7 of 7