We are about to start FY 2018-19. Pursuant to the Board of Governors’ Policy on External Professional Activities, we are reminding all EHRA Faculty and EHRA non-faculty employees that External Professional Activities for Pay (EPAP) requests for any activities that are currently known to occur in the time period of July 1, 2018, to June 30, 2019, should be submitted into the online Activities, Interests, and Relationships (AIR) management system (http://air.unc.edu).
2018-2019 EPAP Memo
Please direct any questions related to processing EPAPs in the AIR system to Roberto Cofresi, Office of University Counsel, at 843-9953, or email firstname.lastname@example.org. Note: Information on your EPAP hours now may be viewed via your AIR profile, available through the air.unc.edu website.
For more information on EPAP and related policies and regulations, please visit the University’s EPAP policy page:
Other related policies:
Regulations on External Professional Activities for Pay by Faculty and Non-Faculty EPA Employees (http://www.northcarolina.edu/apps/policy/index.php?pg=vs&id=18166&added=1),The University, through the Office of University Counsel, collects and reports External Professional Activities for Pay as required in the Board of Governors’ Policy on Conflict of Commitment (http://www.northcarolina.edu/apps/policy/index.php?pg=vs&id=283&added=1), UNC-Chapel Hill Policy on Individual Conflicts of Interest and Commitment (http://policy.sites.unc.edu/files/2013/04/Individual-COI-Policy.pdf).
Based on legislation changes in the 2017 Tax Cuts and Jobs Act, the University is making required changes to its moving expense reimbursements policy and procedure, effective July 1, 2018. The 2017 Tax Cuts and Jobs Act no longer allows employers to provide moving expense reimbursements tax free, and no longer allows employees to deduct moving expenses.
Effective July 1, 2018, per policy 1270, Employee Moving Expense Reimbursement, and procedure 1270.1, Employee Moving Expense Reimbursements, departments must submit moving expense reimbursements via a lump sum payment ePAR. The “Moving Expense Reimbursement” Lump Sum ePAR payment type will be available via ConnectCarolina July 1. Receipts for reasonable moving expenses should be attached to the ePAR as documentation. The ePAR payment amount is the total amount of receipts increased by 30 percent to assist with the tax impact. The payment amount, including the 30 percent increase, cannot exceed the amount specified in the offer letter. An example of this calculation is provided in procedure1270.1. Due to changes in the Tax Cuts and Jobs Acts, direct payments to vendors on behalf of the employee are no longer allowed.
Policy 1270 and procedure 1270.1 should be reviewed in coordination with the Office of Human Resources policy on Non-Salary & Deferred Compensation. Offer letter templates available in the EHRA Non-Faculty Manager Toolkit have been updated to reflect this new guidance.
As this tax change to a reimbursement process affects employee recruitment in a substantial way, this revision has been a coordinated effort among Payroll Services, Accounts Payable, Procurement, Tax Counsel, the Office of Human Resources and the Office of Academic Personnel.
Please review policy 1270 and procedure 1270.1 and direct any payroll-related questions to email@example.com. We have addressed campus concerns in FAQs and throughout the documents as much as possible, but will update as needed based on the questions we receive. Please direct questions concerning offer letters to the Office of Human Resources for EHRA Non-Faculty or Academic Personnel Office for Faculty.