More than 60%工人表示，他们考虑搬迁工作。但是 - 无论是新城市还是从一个地点到另一个地点的国家都可以迅速变得昂贵。要使交易变得更加甜蜜，您可以提供搬迁援助。

但在提供搬家费用的帮助之前，您可能对其涵盖的内容有疑问，无论是纳税等。

What is relocation assistance?

搬迁援助是一揽子雇主，给予当前或潜在的雇员，以帮助涵盖搬迁工作的成本。雇主可以决定向雇员搬迁援助作为报销，提前一次性金额或向适当缔约方的直接付款。

A typical relocation package might cover part or all of the expenses associated with:

• Visits to the new community
• Movers or moving trucks
• 存储单位
• 临时生活费
• Spousal assistance (i.e., helping a spouse find work)
• 购买或销售房屋（即营销）
• Breaking lease agreements
• 安全存款
• Fuel or airline flights

提供帮助与成本有以移动ts such as attracting senior talent, increasing employee retention, and improving engagement. However, consider the cost of employee relocation.

根据一项研究, relocating an employee can cost anywhere from $21,327 – $79,425, depending on if they’re renting or owning a home. Of course, you don’t have to pay 100% of the employee’s expenses. In fact, the average relocation lump sum is每名员工7,200美元。

Keep in mind that relocation costs vary. Joey Sasson, Vice President of Sales & Logistics atMoving APT，分享他的行业洞察力：

The cost of relocation assistance would depend on the distance that needs to be traveled, the number of people being relocated, and the type of assistance needed. The total cost of relocation assistance would likely be several thousand dollars, with the average relocation package costing between $5,000 and $7,000 for interstate moves.”

Why do workers decide to relocate?

Relocation assistance isn’t the be-all and end-all. Employees decide to relocate for a number of reasons outside of receiving corporate relocation packages.

One studyfound that workers relocate for the following top five reasons:

1. 更好的支付/津贴（44％的工人）
2. 家庭/个人原因（17％的工人）
3. 生活成本（16％的工人）
4. Career advancement (16% of workers)
5. 天气（6％的工人）

因此，您可以进一步加强您通过将竞争性的薪水和福利包装和提供增长机会吸引（并留住）人才的能力。

税收and job relocation assistance

Is job relocation assistance taxable?是的，雇主必须包括员工工资的费用报销，根据美国国税局。但是，这种情况并非总是如此。

Between tax years 2018 and 2025, the following are suspended, thanks to theTax Cuts and Jobs Act of 2017:

• 为员工提供支出所得税扣除
• 从收入中排除合格的移动费用报销

武装部队成员的例外：武装部队成员仍然可以从收入中排除合格的费用报销，如果他们正在积极义务，他们根据军事秩序和事件发生违背站的永久变动，否则该费用将有资格作为扣除。

扣缴纳税的税收

Nondeductible moving expenses and expense reimbursements are subject to federal income, Social Security, and Medicare tax withholding.

Payments for nondeductible moving expenses are a type of supplemental wage.Supplemental wages额外的付款员工是否从他们的常规工资中收到。其他类型的补充工资包括佣金，加班费和返回工资。

You can calculate federal income tax on supplemental wages using the supplemental tax rate of 22%. Or, you can calculate federal income tax on the total amount of supplemental plus regular wages if you pay them together.

计算像常规工资的社会保障税和医疗保险税。

For more information on withholding taxes from nondeductible moving expenses, check out美国国税局出版物15.。

Tax gross-up

Withholding taxes from relocation benefits can greatly reduce the employee’s available funds for their move. If you want the employee to receive the full amount of relocation assistance, you can gross up the amount for taxes.

What’s a tax gross-up? A gross-up is when you increase an employee’s gross payment amount to account for taxes. Through a gross-up, the employee gets the specific payment amount (e.g., $5,000 relocation assistance) even after taxes.

To do a gross-up calculation, you can:

1. Add up the tax rates that apply to the employee’s wages
2. Turn the tax rate into a decimal (e.g., 30% becomes 0.30)
3. 从1中减去十进制以获得净百分比
4. Divide the net wages by the net percent to get the gross amount

让我们说你想给予5,000美元的员工搬迁协助。适用于员工的总税率为29.65％（补充工资率为22％+ 6.2％的社会保障税+ 1.45％医疗保险税）。从1（1 - 0.2965）减去29.65％的十进制形式，获得0.7035。现在，将所需的搬迁援助金额（5,000美元）划分为0.7035（5,000美元/ 0.7035美元）。您的总额为7,107.32美元。要支付税后5,000美元，搬迁援助的总金额必须为7,107.32美元。

表格W-2报告住房搬迁援助

在W-2表格上的以下框中报告非资格化的移动费用和费用报销：

• 1：工资，提示和其他赔偿
• 3：社会保障工资
• 5: Medicare wages and tips
• 14：其他（只有铁路退休税申请）

Have an employee who meets the Armed Forces exception? Did you pay qualified moving expense reimbursements directly to the employee? If you answer yes to both questions, report the money in box 12 of Form W-2 with code P. Again, this money is not subject to taxes.

For more information on W-2 reporting of relocation assistance, check out theIRS W-2和W-3的一般说明。

汇集您的搬迁援助包

Ready to create a relocation assistance program? Your first order of business is mapping out the terms and conditions of the aid.

Plan out the following details of your housing relocation assistance:

1. Disbursement
2. 数量
3. Eligible costs
4. Payback clause
5. 税收
6. 合格的情况

您可以在搬迁援助协议中包含您的包裹的INS和推出，并获得员工的签名。如果您提供了您提供现有员工的标准重定位包，您也可以将其放在员工手册中。

1.支付

How do you plan on giving the employee the relocation assistance?

同样,雇主可能disburse relocation assistance benefits as a:

• 一块钱：无论其费用如何，将员工支付标准金额。
• Reimbursement: Pay employees based on their specific costs (generally up to a certain amount).
• Direct payment to vendors: Pay the employees’ vendors (e.g., moving company) directly.

2.金额

您想为员工提供多少搬迁援助？

如果您计划为工人提供标准的一次性总和，请包括此处的金额。或者如果您计划根据每个员工的特定费用提供重定位津贴，则包含偿还最大值。

例如，您的政策可能会说：

• Standard upfront lump-sum payment of $5,000 OR
• Employee reimbursement of up to $5,000

3. Eligible costs

您想覆盖哪些员工移动费用？

From bubble wrap to moving trucks, there are countless expenses tied to moving. But, you don’t have to pay for全部他们的。在您的搬迁援助计划下界定和详细介绍符合条件的费用。例如，您可以选择仅涵盖雇用搬运工的成本。

4.回报子句

Will you ask employees to pay back the relocation assistance if they leave your company early?

Some employers add a payback clause to their relocation assistance agreement. A payback clause states that the employee must pay back all or part (e.g.,归属时间表）如果他们在指定时间之前离开业务，则报销。

For example, your payback clause may require an employee to pay back relocation assistance if they leave before 18 months.

Adding a payback clause could help you offset the costs of moving an employee who leaves your business earlier than expected.

5.税收

您是否会在搬迁援助金额上缴纳税款？

如果您占税收的搬迁援助奖金，请记住将网络运行到总工资单。同样，您可以使用此过程简化此过程payroll software。

6. Qualifying situations

Which situations qualify for relocation assistance?

Determine if you’ll provide assistance for new or current employees. And, decide whether you’ll give assistance to someone moving across the state or across the country only.

For example, you might provide both:

• In-state relocation assistance和
• Out-of-state relocation assistance

This is not intended as legal advice; for more information, pleaseclick here.