Expenses incurred between the time an individual accepts and offer and the job start date are generally considered taxable. These expenses must be processed as additional compensation and may be grossed-up at the school unit’s discretion and if budget and funding allow. See moving, recruiting, and related expenses for more information.
Employee Recruitment Expenses
Before an Offer is Accepted
Payment of expenses such as airfare, hotel, and meals during the recruitment process are not taxable and any out-of-pocket expenses may be processed as a nonemployee reimbursement (NR) and must follow Harvard’s Travel and Reimbursement Policy. Please be sure the individual’s VISA status allows reimbursement of expenses. All payments are at the school or unit’s discretion, if the budget and funding allows, and should be agreed-upon in writing .
After an Offer is Accepted
Any expenses incurred between the time an individual accepts an offer and the job start date are generally considered taxable. These types of payments may include housing expenses (e.g., pre-move new house-hunting costs, moving costs, housing costs), sign on bonus or other contractual or negotiated payments. Harvard University should not pay directly for these expenses (e.g., airfare or lodging expenses paid through BCD or Citibank). These expenses should be a reimbursement to the new employee or paid as additional compensation or 3rd party payment to a vendor. Certain visa costs and related expenses may be considered nontaxable if they meet the below criteria. All payments are at the school or unit’s discretion, if the budget and funding allow it and should be agreed-upon in writing through the offer letter or other official correspondence.
See our moving expense guidance on the Moving, Recruiting, and Related Expenses page.
Harvard University will reimburse individuals for travel expenses incurred conducting University business. Travel expenses must be reasonable and necessary, and travelers must always use the most cost-effective means of travel. Travelers must follow Harvard’s Travel Policy.