As a result of COVID, UNC is changing its employment model to allow for more and more employees to work a hybrid or fully remote work schedule. We had employees working fully remote prior to the pandemic but it was not a readily available option. We are trying to work out details of our travel and reimbursement policy as it applies to hybrid and remote employees and would love to hear how your institution is managing the following:

1. For employees who are working a hybrid work schedule (part-time at a campus location and part-time at home), how is their duty station classified?
2. Do you allow for mileage reimbursement for hybrid employees on the days they report to campus?
3. For employees who are working fully remote from their home with no expectation to report to campus on a regular basis, how is their duty station classified?
4. Do you allow for mileage reimbursement for fully remote employees when the need arises for them to report to campus?
5. For non-Faculty employees who live out of state (or a non-drivable distance from campus) does the university pay for their travel expenses when the need arises for them to report to campus?
6. For Faculty that live out of state who are required to travel to campus to teach in-person, how are their travel expenses managed? Does the university provide them with a lump sum payment to cover travel expenses similar to how moving expenses are managed? Or are expenses submitted for reimbursement on a per-trip basis?
7. For all employees who live out of state, how is the tax reporting managed since the employee's tax home is in a different state?

We are working with HR, Payroll, and our Tax Attorney on all of the above so I can guess how some of these questions will be answered. That said, we would still love to benchmark this with other institutions to make sure we're on the right path. Thanks so much!