Ohio Admin. Code 3337-40-11
The version of this rule that includes live links to associated resources is online at https://www.ohio.edu/policy/40-011.html
This policy contains guidelines for providing employee awards as incentives or as recognition of an employee's one-time, exceptional achievement. Rewards and recognition are used to improve performance, motivate employees, build confidence and increase employee retention. Departments may choose whether or not to develop a defined reward program. In absence of a defined reward program, units may give awards in recognition of extraordinary performance or achievement.
These are documented reward programs developed, communicated, and implemented in consultation with the university human resources (UHR) compensation office. Defined reward program awards may be offered to provide incentives to measurably increase:
All such programs or events must be monitored for results, and the program, or event sponsorship, should be continued, adjusted, or terminated as indicated. To be renewed, on-going incentive programs or events must demonstrate measurable positive results within twelve months of inception or occurrence.
These are awards offered to provide after-the-fact reward for performance or achievement that is outside the bounds of what is ordinarily expected in the position, in these three areas:
Award may be via cash or gift, according to the "Employee Recognition Award Guidelines."
Awards may not exceed a total of three thousand dollars (gross) in value, per employee, per fiscal year, unless specifically requested by the department with supporting documentation to be reviewed by the UHR compensation office. Awards over three thousand dollars (gross) in value will be submitted to the president, the vice president for finance and administration, the vice president for student affairs, the vice president university advancement, or the executive vice president and provost for approval.
Cash awards are always taxable and are required to be reported on employees' W2 forms. Gifts to employees are also taxable, with the exception of retirement gifts meeting value and other requirements. Please contact the tax compliance section of finance for advice.
All employee award purchases, regardless of dollar amount, must have a business purpose, and are subject to the policy restrictions listed in this rule, and to all university purchasing and expense policies.
All university employees are eligible for awards as described in this policy, including student employees.
The "Recognition Form Appendix A" and the "Employee Awards Request Form" (EARF) require authorization by the direct supervisor and the planning unit head, and are then forwarded to the UHR compensation office, for approval and submission to payroll for processing. Requests will be audited by university human resources. Requests not in compliance with this policy will not be processed for payment. All employee recognition awards, programs, or events are subject to audit, at any time, by university human resources, the finance division, the internal audit office, or external auditors from the state or federal government.
The version of this rule that includes live links to associated resources is online at https://www.ohio.edu/policy/40-011.html
Ohio Admin. Code 3337-40-11
Promulgated Under: 111.15
Statutory Authority: 111.15
Rule Amplifies: 111.15