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UHR Procedures: Tuition Support Program

APPLIES TO: Regular full-time and part-time (50% or more) staff members with the exception of those represented by a bargaining unit

ISSUED BY (DEPT): Staff HR Services

SPG NUMBER: 201.69-0

DATE: 12/12/2007

RESPONSIBILITY ACTION
Staff Member

Complete Tuition Support Request and give to the unit supervisor. If the staff member needs a decision on whether the request is approved before registration, the request must be submitted to the supervisor at least 20 University business days before registration. Please note that tuition advances/reimbursements, exceeding $5,250 in a calendar year, for graduate level courses, will be considered taxable income and will be reported to the Internal Revenue Service.  Federal, state and FICA taxes will be withheld on any amount in excess of $5,250.00.
Supervisor

Review Tuition Support Request and advise the staff member whether the request is approved. Remind the staff member of the IRS regulation which limits the amount of non-taxable tuition reimbursements for graduate level courses to $5250 per tax year.

If request is denied (tuition reimbursement or advance), forward a copy of the request to the appropriate Human Resources office with an explanation of why it was denied.

Tuition Reimbursement: If a request for tuition reimbursement is approved, upon receipt of the required documentation, fill out the Special Payment Form according to established procedures and deadlines and submit to the Payroll Office or forward the documentation to DRDA as appropriate.

Tuition Advance: If a request for a tuition advance is approved, fill out the Special Payment Form according to established procedures and deadlines and submit to the Payroll Office or forward the documentation to DRDA as appropriate. At the conclusion of the course, review documentation submitted by staff member and, if complete, close out the file. If the advance is funded by DRDA, notify DRDA that the staff member has successfully completed the course.

If unsuccessful completion of course (tuition advance only):

For active employees:
Send memo/email to the Payroll Manager of the Gross Pay Section instructing that the Payroll Office take deductions over the next six months and provide the total amount to be deducted. Notify DRDA, if the employee is funded by DRDA.

For terminated employees:
Send memo/email to the Payroll Manager of the Gross Pay Section as soon as known and provide the amount owed so Payroll may make deductions from any remaining paychecks to the extent allowable by law. Notify DRDA, if the employee is funded by DRDA.

Retain the Tuition Support Request (tuition reimbursement or advance) in the department files.
Supervisor and Staff Member If taking the course will require accommodation in the staff member's work schedule, determine how best to meet the needs of both the unit and the staff member.
Staff Member Provide supervisor with an official grade report showing successful completion of course and with a paid bill or receipt. In the case of a tuition advance, this documentation must be provided no later than sixty days after the end of the term.
Payroll/DRDA Pay tuition reimbursement or advance. Withhold federal, state and social security taxes if yearly tuition reimbursement for graduate level courses exceeds $5250. If unsuccessful completion of course (tuition advance only), process payroll deduction.