Perquisites

Perquisites are defined as those goods or services that may be given to, used by, or provided at reduced cost to employees that are essentially additional compensation above and beyond the employee’s regular pay or that reduce the employee’s normal personal expenses. Typical perquisites include low- or no-rent housing, utilities, uniforms, and non-professional certification or licensure.

Safety items, protective outer garments, and laundering of same do not require approval as a perquisite unless these items are subject to custom fitting (e.g., safety shoes, prescription safety eye wear, etc.).

Before purchasing items which require approval as perquisites, a Request for Approval of Perquisite or Sale of Goods and Services Form HR-400 must be completed and approved. Please also review the perquisite codes which are needed to complete the form. The department forwards the completed form to Classification and Compensation for review. Classification and Compensation ensures that all data on the form is complete and correct. This may involve contacting the department to confirm or explain information listed on the form. Final approval rests with the Vice President for Human Resource Services under delegated authority from the President. Approval is made on a fiscal year basis (July 1 through June 30).

F.A.C. 6C1-1.101(7)(c) Perquisites/Sale of Goods and Services.

The President shall approve providing perquisites to employees, the sale of goods and services to employees, and the payment of movi ng expenses* associated with a current or prospective employee. The provision of such items shall be job or class related and documented to demonstrate that the approval is in the best interest of the University. Approval is not required when sales to employees are at the same rate as they are ordinarily sold to the public.

*Moving expenses are approved by Purchasing.

Once approved, Classification and Compensation sends a copy to the department, where it should be retained for future reference. A copy must accompany the payment authorization. Classification and Compensation maintains a master file of all approved perquisites. This file facilitates the annual renewal of perquisite approvals, which occurs just before the end of the fiscal year. Each department receives a list of all current approvals to which changes, additions, or deletions may be made. Classification and Compensation updates the master file and informs departments by letter of the renewal for the next fiscal year.