Faculty Recruitment Allowances

Faculty recruitment allowances assist newly recruited full-time faculty in meeting individual housing needs. Eligibility is limited to faculty who are members of the Academic Senate or who hold titles equivalent to such members. Faculty members who have been offered a faculty recruitment allowance may request payment once they are in escrow for the purchase of a home. A copy of the first page of the escrow agreement should be faxed (fax # 858-534-2362) to the Academic Personnel Office, Attn: Mary Baran, prior to payroll processing.

Payment Procedures

If the individual is currently in the Payroll Personnel System the department must pay the Faculty recruitment allowance via the Personnel Payroll System. Click here for step-by-step online PPS implementation instructions.

If the individual receives payment prior to the appointment start date, then that payment must be issued through UCSD Payroll. Details of these new procedures are forthcoming.

Tax Implications

Faculty recruitment allowances are considered taxable income. Payments made via the Payroll Personnel System will be taxed at the applicable rates indicated by the appointee’s W-4 form if the payment is made on the monthly pay cycle (1st of the month).

If the payment is not made on the monthly pay cycle, the federal tax rate will be 25%, and the state tax rate will be 6.6%.  The regular FICA tax rates will also apply.

Faculty recruitment allowances are not considered covered compensation for purposes of the University’s retirement or employee benefit plans.

Academic Compensation and Data Reporting