Tuition Waiver: Difference between revisions

From Appalachian State University Policy Manual
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Policy 603.4
Policy 603.4


== Introduction ==
== Purpose ==
1.1 The systematic and planned development of employee knowledge and skills is essential to effective University operations. Therefore, employees at Appalachian State University are encouraged to continue their education, job training and professional development. In support of this, the University has established several programs to help employees continue their education and learning.  
1.1 The purpose of this policy is to outline potential tuition privileges for faculty and staff.


1.2 This publication describes the:
== Scope ==
#policies
#procedures
#processes and
#taxable employee benefits


1.3 Associated with the following professional development programs:
:'''2.1''' This policy applies to full-time, permanent faculty, EHRA, SHRA, and ROTC employees on their first day of work who are regularly scheduled to work 30 hours or more each week, 9 months of the year or longer; meet normal work obligations and continue permanent employment status for the entire semester during which the course is taken; have been admitted to the UNC System school; have registered for course(s); and complete the full schedule of normal work obligations.
#Educational Leave
#Tuition Waiver and  
#Academic Assistance


== Scope ==
:'''2.2''' It is also available to law enforcement officers with a probationary, time‐limited, or permanent appointment employed 20 or more hours per week on a continuing basis, regardless of eligibility for participation in either the North Carolina Teachers’ and State Employees’ Retirement System (TSERS) or the UNC Optional Retirement Program (ORP). Temporary staff, including student temporary staff, are not considered law enforcement officers for purposes of this regulation.


== Definitions  ==
== Definitions  ==
=== Academic Year ===
:The academic school year begins with the first day of the fall semester, includes the winter and spring semesters, and ends on the last day of the summer semester.


== Policy and Procedure Statements  ==
=== Employing Institution ===
=== Program Comparison ===
:As the employer of record, App State is responsible for managing the tuition waiver application policy and process including verification of eligibility, obtaining the manager's approval, and tracking usage.
 
4.1.1 Educational Leave may be taken in conjunction with the Tuition Waiver or Academic Assistance programs.
 
4.1.2 The difference between the Tuition Waiver and Academic Assistance programs are outlined below:
{| border="1" align"center" style="text-align:center;"
|'''When… '''
|'''Then… '''
|'''and Then…'''
|-
|the course is ''within'' the UNC system
|tuition and fees are ''waived up front''
|the Tuition Waiver program is used. 
|-
|the course is ''outside'' of the UNC system
|tuition and fees are ''reimbursed after'' successful completion of the course
|the Academic Assistance program is used.
|}
 
=== Requesting a Tuition Free Course ===
4.2.1 Appalachian State University employees who are full-time or 3/4 time and participate in a retirement plan may take two courses per year (1 per semester)on a tuition-free basis provided that such enrollment does not interfere with normal employment obligations. The course may be taken at any one of the member institutions of the University of North Carolina .
 
4.2.2 Summer Sessions - Employees are not permitted to take courses on a tuition-free basis during the Summer Session.
 
4.2.3 Procedure Steps - Procedures for Appalachian State University employees enrolling in a tuition- free course on the local campus
 
4.2.4 Necessary Form - Prepare Application for Faculty/Staff Tuition Waiver:
#Obtain Application for Faculty/Staff Tuition Waiver form from Human Resource Services.
#Fill out the three part form as illustrated by Human Resource Services sign and date.
#Take form to supervisor for her or his signature to certify that enrollment in the course will not conflict with employment obligations.
#Have form signed by the department head or chairperson of the department where the course is being offered. This approval certifies that the applicant has been found academically eligible to enroll in the course and that there is space available.
4.2.5 Completion of the tuition-free course form does not register you for classes. This form merely pays your tuition. Registration must be accomplished as indicated below.
 
4.2.6 Registration at Appalachian is accomplished by using a TELEPHONE REGISTRATION SYSTEM (identified by the acronym TRS). It is a computerized system that allows you to register for classes by using a TOUCH TONE telephone. (A touch tone telephone has a specific tone assigned to each key. Rotary and other pushbutton telephones will NOT operate the system).
 
=== How do I get access to the system? ===
 
4.3.1 Access to the Telephone Registration System is granted by use of the nine digit Student Identification Number (normally the student's Social Security Number) and a Personal Identification Number (PIN). The PIN is expressed in four digits and is initially set to the day and month of the student's birthdate (e.g., a student born on the 22nd of March would have his or her PIN set as 2203 ). The PIN can be changed by contacting the Registrar's Office.
 
4.3.2 Degree Seeking Students - Contact Dean of your college.


4.3.3 Non-Degree Students (Special Students)
=== Enrolling Institution ===
#Undergraduate - Contact the Admissions Office
:Any one of the constituent institutions within the UNC System in which the employee is enrolled and receiving academic credit and to which tuition/fees would be paid if not covered under tuition/fee waiver. The enrolling institution is responsible for managing the student experience including enrollment, registration, degree requirements, student account activity, and the academic calendar (e.g. registration and drop/add deadlines) as well as enforcing the tuition waiver policies and processes for students therein.
#Graduate - Contact the Graduate Office
4.3.4 If registering for an independent or individual study, have department chairperson where course is offered, prepare a Special Course Form. The Special Course Form must then be signed by the dean of the appropriate college. This, too, should be done well in advance of registration.


4.3.5 Register for class during the regularly scheduled registration period.
=== Eligible Employee ===
:The Tuition Waiver Program is available to eligible students defined as:
:# full-time, permanent faculty, EHRA, SHRA, and ROTC employees on their first day of work who are regularly scheduled to work 30 hours or more each week, 9 months of the year or longer;
:# meet normal work obligations and continue permanent employment status for the entire semester during which the course is taken;
:# have been admitted to the UNC-system school and registered for course(s); and
:# complete the full schedule of normal work obligations.
:# It is also available to law enforcement officers with a probationary, time‐limited, or permanent appointment employed 20 or more hours per week on a continuing basis, regardless of eligibility for participation in either the North Carolina Teachers’ and State Employees’ Retirement System (TSERS) or the UNC Optional Retirement Program (ORP). Temporary staff, including student temporary staff, are not considered law enforcement officers for purposes of this regulation.


=== Procedures of Appalachian State University Employees Enrolling in a Tuition-Free Course at One of the Other Campus ===
=== Employee/Student ===
#Prepare Application for Faculty/Staff Tuition Waiver as instructed by procedure steps above for courses taken at Appalachian State University.
: The employee of the Employing Institution and the student of the Enrolling Institution is responsible for following the App State tuition waiver process and policies as well as finding and following the academic calendar and tuition waiver policies, processes, and procedures established by the enrolling institution.
#Take form to the enrolling institution to be endorsed by the appropriate person.
#Follow procedures pertaining to enrollment according to those adopted on that campus.
#Return one copy of the completed form to Human Resource Services at Appalachian State University.
=== Procedure for Employees From Other Campuses Enrolling in a Tuition-Free Course at Appalachian State University ===
#Local registration procedures must be followed.
#Tuition-free form must be signed by the department head of the department where the course is being taught.
#A copy of the form must be delivered to the Appalachian State University Controller's Office to denote official approval to take the course on a tuition-free basis.


=== Educational Leave with Pay ===
== Policy Statements ==
==== State's Policies ====


4.6.1.1 This outlines the State’s policies relative to providing leave with pay for professional development.  Any full-time permanent employee may be granted leave with pay during normal working hours for additional training in a career-related course of instruction to upgrade knowledge and skills.
=== Generally ===
Full-time, permanent faculty, EHRA, SHRA, and ROTC employees who are regularly scheduled to work 30 hours or more each week, 9 months of the year or longer, are eligible for a waiver of tuition and fees during periods of normal employment, on their first day of employment not to exceed three courses per Academic Year, provided that the courses do not interfere with normal employment obligations.


==== Approved Courses ====
=== Approval Requirements ===
Course Approval under this University Policy shall require all of the following:
# the applicant must meet Board of Governors employment and eligibility requirements,
# the applicant must be academically eligible to enroll in the pertinent course and there must be space available in the course,
# the applicant’s supervisor  must certify that such enrollment will not interfere with satisfactory performance of normal employment obligations, and
# the applicant must continue their permanent employment status for the entire semester during which the course is taken, and is required to complete the full schedule of normal work obligations.  Upon termination or other changes in employment status, which would make the employee ineligible under this policy or the Board of Governor’s Policy or Regulations, the employee will be billed for the tuition and fees for the entire semester unless they have officially withdrawn from the class within the time frame designated by the University.


4.6.2.1 Courses taken must be related to the particular job the employee holds, or may be courses which would prepare an employee for professional development. The employee’s department head has the responsibility to determine if a course is job related. This training may include:
:'''4.2.2''' While summer school courses for academic credit are eligible for tuition waiver at App State, no other for-credit or not-for-credit courses at App State that are receipt-supported are eligible for such waiver without the advance written approval of the Provost.
#refresher courses
:'''4.2.3''' Managers are responsible for stewarding employee development and holding employees accountable for completing their required employment obligations. When an Employee/Student submits a Tuition Waiver application to their manager for review, the manager should respond in a timely manner (e.g. within 2 business days). The manager should base their decision upon whether or not enrollment in the course will interfere with the satisfactory performance of the employee’s normal employment obligations. The table below provides guidance for the manager.
#academic courses and
::'''4.2.3.1''' Enrollment in courses by a campus law enforcement officer shall be subject to approval by the officer’s campus police chief or director of campus safety and security. Enrollment in courses by the campus police chief or director of campus safety and security is subject to approval by the chief’s or director’s immediate supervisor.
#commercial courses


==== Maximum Amount ====
{| border="1" style="border-collapse:collapse;"
 
! style="width:50%" | Managers should APPROVE the Tuition Waiver application when...
4.6.3.1 Leave with pay may not exceed actual time for classroom instruction in one such course during the semester or quarter of instruction and a reasonable amount of time for travel to and from the institution and place of employment.
! Managers should DENY the Tuition Waiver application when...
 
4.6.3.2 To request Educational leave with pay, use the Application for Faculty/Staff- [http://www.hrs.appstate.edu/faculty-staff/forms/career-development-forms Tuition Waiver form].
 
4.6.3.3 To access the Application for Faculty/Staff Tuition Waiver form, use a computer with internet access and follow the steps outlined below:
{|border="1"
|'''Step'''
|'''Action'''
|-
|1.  
|Type www.hrs.appstate.edu in the web browser
|-
|2.  
|Click ''Forms''
|-
|3.  
|Click ''Employee Relations''
|-
|-
|4.  
| the course meets DURING the employee’s regularly scheduled work hours, but their schedule CAN be adjusted to accommodate the course meeting times, and doing so will NOT adversely affect department operations.
|Look for ''Application for Faculty/Staff Tuition Waiver''
| he course meets DURING the employee’s regularly scheduled work hours, but their schedule CAN NOT be adjusted to accommodate the course meeting times because doing so WOULD adversely affect department operations.
|-
|-
|5.
|the course meets ONLINE or OUTSIDE the employee’s regularly scheduled work hours.
|Click either ''Adobe'' or ''Word'' to open the form in the software of your choice.
| 
|-
|-
|6.  
|the manager will APPROVE other such requests for a tuition waiver for employees similarly situated, in accordance with the University’s non-discrimination policy.
|Depending upon which software your chose, follow the steps below:
|the manager will DENY other such requests for a tuition waiver for employees similarly situated, in accordance with the University’s non-discrimination policy.
|}
|}


{| border="1"
=== Tuition and Fees Covered ===
|'''If'''
:The waiver of fees for an employee may be limited according to institutional policy determined by the board of trustees of each institution within the UNC System. The Enrolling Institution may adopt a policy that specifies under what circumstances, if any, the Employee/Student may receive a waiver of fees and a waiver for receipts‐supported courses. Therefore, the Employee/Student is advised to find and follow the academic calendar and tuition waiver policies, processes, and procedures established by the enrolling institution.
|''' then'''
|''' and then'''
|-
|the form is opened in ''Adobe''
|click ''Highlight Fields'' in the yellow status bar above the form
|click in the fields to complete then print the form
|-
|the form is opened in Word
|click in the fields to complete the form
|print it
|}


==== Continuation of Benefits ====
:'''4.3.1''' Tuition Waiver covers the student fees required for the course(s) in which the employee has enrolled as well as the tuition charged for credit instruction, regardless of when the instruction occurs or by what means it is delivered.
4.6.4.1 An employee on Educational Leave with pay continues to earn full annual and sick leave credits as well as time toward increments and other benefits to which full-time permanent employees are entitled.


=== Extended Educational Leave without Pay ===
:'''4.3.2''' Because tuition and fees are waived, no money changes hands. As such, the Employee/Student using a tuition waiver has not made the financial contribution necessary to participate in receipt-supported student services and programs such as student health services, and campus fitness centers.


This outlines the State’s policies relative to providing Extended Educational leave without pay for professional development.  
:'''4.3.3''' The Employee/Student using Tuition Waiver must continue their employment status for the entire semester during which the course is taken and is required to complete the full schedule of normal work obligations. Upon termination or other changes in employment status, which would make the employee ineligible for the Tuition Waiver Program, the employee will be responsible for payment of all applicable tuition and fees for the entire semester. However, this payment requirement shall NOT apply to an employee who is eligible under this policy at the time of enrollment in a course when they officially drop or withdraw from the course within the time frame designated by the enrolling institution; are later reduced in force (SHRA), or separated for budgetary reasons (EHRA) prior to completion of the course. This exception does not apply to the end of a time‐limited or term position.


==== Extended Educational Leave ====
=== Usage ===
4.7.1.1 Extended Educational Leave without pay may be granted to employees during normal working hours for additional training in a career related course of instruction better equip them for the performance of duties and responsibilities. Employees must be:
:'''4.4.1''' Each institution within the UNC System is entitled to establish its own policy on tuition waiver usage by semester. Approved Tuition Waiver requests must be submitted no later than the Drop/Add deadline of the enrolling institution.
#part-time permanent
#probationary or
#provisional


==== Approved Courses ====
:'''4.4.2''' When App State is the Enrolling Institution, no more than two of the three courses permitted each Academic Year may be taken during any single semester, and not more than one of the three courses may be taken during any single summer instructional period (first summer session, second summer session, and other periods of instruction falling between spring commencement and the first day of classes for the following fall semester).


4.7.2.1 Courses taken must be related to the particular job the employee holds, or may be courses which would prepare an employee for professional development. The employee’s department head has the responsibility to determine if a course is job related. This training may include:
:'''4.4.3''' Law enforcement officers employed at constituent institutions or affiliated entities, excluding student employees who are working as part‐time law enforcement officers, may enroll in an unlimited number of courses per academic year.
#refresher courses
#academic courses and
#commercial courses


==== Maximum Amount ====
=== Residency ===
:An employee of the UNC System who is a legal resident of North Carolina qualifies as a resident for tuition purposes irrespective of the length of legal residency in the state.


4.7.3.1 The maximum amount of leave without pay is twelve (12) months. In the event that more time is requested, an exception must be approved by the:
:Employees who do NOT live in North Carolina when their application for tuition waiver is approved, tuition will be waived at the out of state rate. If/when the employee’s residency does change to NC AFTER an approved tuition waiver is applied, employees must contact the Office of Student Accounts to discuss options.
#Department Head
#Director of Human Resource Services and the
#State Personnel Director


==== Conditions ====
:Employees who DO live in North Carolina, in accordance with N.C.G.S. 116-143.1(m), permanent full-time employees of App State, as well as spouses and children of such, who are legal residents of NC qualify as residents for tuition purposes even if they have not maintained legal residency for the required 12 consecutive months prior to residence classification.


4.7.4.1 Before taking any leave without pay, earned vacation leave, if any, must be exhausted.
=== Eligible Courses ===
Any course, graduate certificate program, distance education, and extension program offered by an institution within the UNC System that earns academic credit is eligible for tuition waiver.


4.7.4.2 Sick leave balances (deficit or credits) if any, will be reinstated if the employee returns by the end of an authorized leave without pay period.
NOT eligible - Continuing education workshops and seminars that provide continuing education units (CEU) are not eligible for tuition waiver.


=== Taxes and Fees ===
Courses registered for via [https://online.northcarolina.edu/ UNC Online] are not eligible for tuition waiver. (Please note, UNC Online is NOT the same as UNC Chapel Hill online courses, or online degree programs within the UNC System)
The purpose of this is to outline the policies related to taxes and fees associated with the Tuition Waiver program. 


==== Taxable Benefits ====
=== Tax Implications ===
:'''Undergraduate courses''' covered by tuition waiver are NOT taxed. Qualified tuition reduction is the amount of any reduction in tuition provided to an employee of an organization for education below the graduate level at a university.  Gross income shall not include any qualified tuition reduction in accordance with IRC §117.  Specifically, IRC §117(d)(2) states that any qualified tuition reduction provided to an employee of an educational institution for undergraduate courses is excludable from gross income.


4.8.1.1 Certain graduate level courses taken through the Tuition Waiver program have been declared taxable by the IRS. 
:'''Graduate courses''' covered by tuition waiver that are valued under $5,250 are NOT taxed. Under IRC §127(a), graduate level tuition waivers provided by a university to its employees are excludable from taxation in the amount up to $5,250 per calendar year if the tuition waivers are provided as part of an educational assistance program described in IRC §127(b). Under IRC §117(d)(5), in the case of graduate students who are engaged in teaching or research activities at the educational institution, tuition reduction for graduate level education is considered qualified tuition reduction.  This section applies only to teaching and research assistants who are graduate students and not faculty or staff engaged in research or teaching. Tuition waiver or reduction provided over $5,250 is considered a taxable fringe benefit for income tax purposes, unless the education is necessary for the employee to maintain or acquire skills necessary for current employment or the education meets an explicit requirement by the employer, law, or regulations and, therefore, would qualify as a deductible business expense under IRC §162 had the employee paid the tuition out of pocket.
 
4.8.1.2 Waiver forms will be reviewed each year on March 15th and September 15th to determine if the amount is taxable. If so, the tax will be deducted from the employee’s April or October gross pay (labeled “special tax” on the pay stub).
 
==== Additional Fees ====
 
4.8.2.1 Any course-related fees above and beyond the normal tuition and fees must be paid by the employee.
 
==== Application Fee ====
 
4.8.3.1 The initial ASU application fee will be waived for ASU faculty and staff.
 
==== Billing ====
4.8.4.1 At the beginning of each academic term, faculty and staff enrolled in courses through the Tuition Waiver program will be assigned a University Post Office Box. Any mail related to registration or billing will be sent to this box during the semester.
 
==== Late Fee ====
 
4.8.5.1 Any ASU employee enrolled in a tuition free course must ensure that their completed ''Tuition Waiver'' form is processed no later then ten (10) days following the first day of registration. If processed after that time, the employee is responsible for paying a late fee.
 
==== How Decided ==== 
 
4.8.6.1 The University Controller will determine if the individual employee’s assistance is taxable or non-taxable.
 
=== Tuition Waiver ===
 
The Tuition Waiver program is provided to help Appalachian State University employees maintain and improve their knowledge, skills and abilities directly related to their present job, classification series, or career advancement opportunities for State service. 
 
This lists the policies for Appalachian State University employees who wish to participate in the Tuition Waiver program.
 
==== Approved institutions ====
4.9.1.1 NC General Statute provides for a waiver of tuition and fees for faculty and staff employed within the UNC system under certain conditions at any one of the following UNC campuses:
#Appalachian State University
#East Carolina University
#Elizabeth City State University
#Fayetteville State University
#North Carolina Agricultural and Technical State Univ.
#North Carolina Central University
#North Carolina School of the Arts
#North Carolina State University
#University of North Carolina at Asheville
#University of North Carolina at Chapel Hill
#University of North Carolina at Charlotte
#University of North Carolina at Greensboro
#University of North Carolina at Pembroke
#University of North Carolina at Wilmington
#Western Carolina University
#Winston Salem State University
 
==== General policy ====
4.9.2.1 Tuition and fees will be waived for any full time faculty and staff member wishing to enroll in up to three (3) courses within the UNC system between July 1 - June 30. Courses may be taken during the employee’s work day as long as it does not interfere with normal employment obligations.
 
==== Employee participation ====
4.9.3.1 Any permanent full-time or ¾-time employee who works a minimum of nine months per year may participate.
Eligibility policy-To be eligible for participation, the employee must meet the academic requirements for admission to the course and there must be space available for enrollment in the course.
 
==== Approval Policy ====
4.9.4.1 Eligible participants must obtain approval from their immediate supervisor when the course is scheduled during normal working hours to ensure that enrollment in the course will not interfere with the satisfactory performance of their normal employment obligations.
 
4.9.4.2 The Tuition Waiver form will document approval from the employee’s:
#supervisor
#department head/chairperson and
#Human Resource Services
 
==== Course Policy ====
4.9.5.1 ASU employees may take courses during normal working hours that are job-related and/or intended to prepare them for a promotional opportunity or career change within the University or service within the state.  ASU staff employees may also take courses that are not job-related. The employee’s immediate supervisor will work with them to schedule make-up time when the course interferes with normal employment obligations.
 
=== Tuition Waiver Process ===
This document explains who is involved in the Tuition Waiver program and what their role is.
 
==== Process for UNC Constituencies ====
4.10.1.1 When an ASU employee wishes to enroll in a course at any of the UNC constituent campuses, they must follow the Tuition Waiver policy and process for that institution (see their website for details). 
 
4.10.1.2 Additionally, the employee must submit a copy of the institution’s completed [[Tuition Waiver form]] to:
#Student Accounts in John E. Thomas Hall and
#Human Resource Services in Founders Hall
 
==== Process for ASU ====
4.10.2.2 The Tuition Waiver process involves the following people and actions.   
 
{| border="1"
|'''Who'''
|'''Does What'''
|-
|Employee
|
*Meets with supervisor to discuss course enrollment
*Enrolls and is accepted in UNC course
*Downloads and completes Tuition Waiver form,
*Retains a file copy, and
*Gives form to supervisor
|-
|Employee's Supervisor
|
*Approves with his/her signature on the Tuition Waiver form, and
*Gives form to Department Head/Chairperson
|-
|Employee's Department Head/Chairperson
|
*Approves with his/her signature on the Tuition Waiver form,
*Submits a copy of the form to Human Resource Services,
*Submits the original form to Student Accounts
|-
|Human Resource Services
|Files the form to track participation
|-
|Student Accounts
|Processes request for Tuition Waiver
|}
 
=== Tuition Waiver:  Procedures ===
This document outlines the procedures for participating employees, supervisors and department head/chairpersons to follow. 
 
==== Employee Procedure ====
4.11.1.1 To participate in the Tuition Waiver program at ASU, an employee will follow the steps listed below.
 
{| border="1"
|'''Step'''
|'''Action'''
|-
| 1. 
|Talks with his/her supervisor about enrolling in a university course
|-
| 2.
|Enrolls and is accepted
|-
| 3.
|Logs on to www.hrs.appstate.edu and
*clicks on ''Forms'', then
*clicks on ''Employee Relations'', then
*clicks on ''Application for Faculty/Staff Tuition Waiver'', then
* clicks ''Print''
|-
| 4.
|Completes the Tuition Waiver form.
|-
| 5.
|Retains a file copy
|-
| 6.
|Submits the form to their supervisor for review.
|-
| 7.
|Participates in the course.
|}
 
==== Supervisor Procedure ====
4.11.2.1 The supervisor’s procedures for supporting the employee’s interest in participating in the Tuition Waiver program at ASU are outlined below:
 
{| border="1"
|'''Step'''
|'''Action'''
|-
| 1.
|The employee and supervisor discuss the following relative to enrolling in a university course:
*eligibility
*participating universities
*if the course is job-related or not
*hours of the course, and
*make up time if necessary
|-
| 2.
|Make a note of the conversation on the employee’s work plan.
|-
| 3.
|Review the Tuition Waiver form and follow the instructions below:
{| border ="1"
|'''If'''
|'''then'''
|-
|you approve
|sign the form
|-
|you disapprove
|meet with the supervisor to discuss
|}
|-
| 4.
|Retain a file copy
|-
| 5.
|Send the original, approved Tuition Waiver form to the Department Head/Chairperson for approval.
|-
| 6.
|Note your calendar to follow up with the Department Head/Chairperson to ensure the process is continued.
|}
 
==== Department Head/Chairperson Procedure ====
4.11.3.1 When the department head/chairperson receives the Tuition Waiver form from the supervisor, he/she follows the steps listed below.
 
{| border="1"
|'''Step'''
|'''Action'''
|-
| 1.
|Review the form and follow the instructions below:
{| border="1"
|'''If'''
|'''then'''
|-
|you approve
|sign the form
|-
|you dissaprove
|meet with the supervisor to discuss
|}
|-
| 2.
|Make two (2)copies of the form; one for a file copy, and the other to be sent to Human Resource Services in Founders Hall
|-
| 3.
|Send the original form to Student Accounts in John E. Thomas Hall
|}
 
=== Requesting Tuition Refund ===
Policy - Any full-time or half-time permanent SPA employee may be considered for reimbursement of expenses for a career related course. Reimbursement may not exceed actual expenses.
 
Tuition refunds are made only after satisfactory completion of course work.
 
==== Procedure Steps ====
4.12.1.1 After receiving evidence of satisfactory completion of course work, prepare an Application For Educational Assistance, PD Form 136.
 
4.12.1.2 Take the completed Application For Educational Assistance and the following supporting documents to Appalachian State University Human Resource Services:
#A copy of the canceled check or a receipt from the school attended
#Evidence of satisfactory completion.
4.12.1.3 Human Resource Services files a copy of satisfactory completion of course work in the employee's personnel file and forwards the request and documentation to the University Controller.
 
4.12.1.4 Controller's Office then prepares a refund check to the employee.
 
==== Additional References - See also:====
 
Human Resource Services, Policy Statement 15, Educational Opportunities
 
=== Academic Assistance Policies ===
 
==== Overview ====
The Academic Assistance program may also be known as Tuition Reimbursement, or Educational Assistance.
 
It is provided to help Appalachian State University employees maintain and improve their knowledge, skills and abilities directly related to their present job or classification series. 
 
This lists the policies for Appalachian State University employees who wish to participate in the Academic Assistance program. 
 
==== Purpose ====
The purpose of the Academic Assistance program is to improve employee’s current job skills.
 
==== Approved Institutions ====
Academic Assistance may be used to pay for courses taken at any accredited institution. Examples include, but are not limited to:
#colleges and universities outside the UNC system,
#high schools,
#business schools,
#correspondence schools,
#community colleges,
#private schools, or
#technical schools.
 
==== General Policy ====
Tuition and fees may be reimbursed for any full time faculty or staff member wishing to enroll in up to three (3) courses outside the UNC campus system between July 1 - June 30. 
 
Courses may be taken during the employee’s work day as long as it does not interfere with normal employment obligations. 
 
Employees may take advantage of the Academic Assistance program for courses:
#mandated by law or regulation for their job,
#to obtain or maintain certification, and/or
#to obtain or maintain licensure.
 
==== Funding Policy ====
The University’s decision to approve educational assistance is based on the availability of funds, and the State’s maximum allowable annual reimbursement amount. Qualified participants will be reimbursed up to $200 per course.
 
==== Employee Participation ====
Any permanent full-time or ¾-time employee who works a minimum of nine months per year may participate.
 
==== Eligibility Policy ====
To be eligible for participation, the employee must meet the academic requirements for admission to the course and there must be space available for enrollment in the course. 
 
==== Approval Policy ====
Participants must obtain approval from their immediate supervisor when the course is scheduled during normal working hours to ensure that enrollment in the course will not interfere with the satisfactory performance of their normal employment obligations.
 
The Academic Assistance form will document approval from the employee’s:
#Supervisor,
#Division Head,
#Training & Development Manager,
#Budget Officer, and
#Human Resource Services Director. 
 
==== Course Policy ====
ASU employees may take courses during normal working hours as long as it does not interfere with normal employment obligations. 
 
Courses for Academic Assistance must be job-related and/or intended to improve the employee’s current job:
#knowledge,
#skills, and
#abilities.
 
=== Academic Assistance:Process ===
This document explains who is involved in the Educational Assistance process and what their role is.
==== Process ====
The Educational Assistance Process is outlined in the table below:
 
{| border="1"
|'''Who'''
|'''Does What'''
|-
|Employee
|
*Meets with supervisor to discuss course enrollment and obtain approval
* Downloads Educational Assistant Application from hrs.appstate.edu
* Completes Sections I and II of an application for each course and submits to supervisor
|-
|Employee's Supervisor
|
* Reviews and approves application with his/her signature
* Retains a file copy
* Submits the form to the Director of Human Resource Services Director of Human Resources
|-
|Director of Human Resources
|
* Reviews and approves application
* Returns the original form with signature approval to the employee
* Retains a file copy
|-
|Employee
|Upon receipt of approved HR form:
* Pays for and completes the course
* Within 30 days of course completion, fill out Section III of the original application
* Submits application, receipt and official final grade(s) to Director of Human Resource Services
|-
|HRS Budget Manager
|
* Retains a file copy
* Submits the application to the Foundation for reimbursement
|-
|The Foundation
|
* Approves and
* Sends to the Controller’s Office
|-
|Controller’s Office
|
*prepares a reimbursement check and mails it to the Employee
|}
 
== Additional References ==


== Authority ==
== Authority ==


== Contact Information ==
:[https://www.ncleg.gov/Laws/GeneralStatuteSections/Chapter116 North Carolina General Statute 116-143(d)]
 
:[https://www.northcarolina.edu/apps/policy/index.php?tab=policy The UNC System Policy Manual and Code, Chapter 1000.2 on Tuition Waivers]
== Effective Date ==
:[https://www.northcarolina.edu/apps/policy/index.php?pg=vs&id=483&added=1#policy-tab Administrative regulations (10002.2.1[R])]


== Revision Dates ==
[[Category:Contents]]
[[Category:Human Resources]]
[[Category:Benefits]]

Latest revision as of 18:03, 13 March 2023

Policy 603.4

Purpose

1.1 The purpose of this policy is to outline potential tuition privileges for faculty and staff.

Scope

2.1 This policy applies to full-time, permanent faculty, EHRA, SHRA, and ROTC employees on their first day of work who are regularly scheduled to work 30 hours or more each week, 9 months of the year or longer; meet normal work obligations and continue permanent employment status for the entire semester during which the course is taken; have been admitted to the UNC System school; have registered for course(s); and complete the full schedule of normal work obligations.
2.2 It is also available to law enforcement officers with a probationary, time‐limited, or permanent appointment employed 20 or more hours per week on a continuing basis, regardless of eligibility for participation in either the North Carolina Teachers’ and State Employees’ Retirement System (TSERS) or the UNC Optional Retirement Program (ORP). Temporary staff, including student temporary staff, are not considered law enforcement officers for purposes of this regulation.

Definitions

Academic Year

The academic school year begins with the first day of the fall semester, includes the winter and spring semesters, and ends on the last day of the summer semester.

Employing Institution

As the employer of record, App State is responsible for managing the tuition waiver application policy and process including verification of eligibility, obtaining the manager's approval, and tracking usage.

Enrolling Institution

Any one of the constituent institutions within the UNC System in which the employee is enrolled and receiving academic credit and to which tuition/fees would be paid if not covered under tuition/fee waiver. The enrolling institution is responsible for managing the student experience including enrollment, registration, degree requirements, student account activity, and the academic calendar (e.g. registration and drop/add deadlines) as well as enforcing the tuition waiver policies and processes for students therein.

Eligible Employee

The Tuition Waiver Program is available to eligible students defined as:
  1. full-time, permanent faculty, EHRA, SHRA, and ROTC employees on their first day of work who are regularly scheduled to work 30 hours or more each week, 9 months of the year or longer;
  2. meet normal work obligations and continue permanent employment status for the entire semester during which the course is taken;
  3. have been admitted to the UNC-system school and registered for course(s); and
  4. complete the full schedule of normal work obligations.
  5. It is also available to law enforcement officers with a probationary, time‐limited, or permanent appointment employed 20 or more hours per week on a continuing basis, regardless of eligibility for participation in either the North Carolina Teachers’ and State Employees’ Retirement System (TSERS) or the UNC Optional Retirement Program (ORP). Temporary staff, including student temporary staff, are not considered law enforcement officers for purposes of this regulation.

Employee/Student

The employee of the Employing Institution and the student of the Enrolling Institution is responsible for following the App State tuition waiver process and policies as well as finding and following the academic calendar and tuition waiver policies, processes, and procedures established by the enrolling institution.

Policy Statements

Generally

Full-time, permanent faculty, EHRA, SHRA, and ROTC employees who are regularly scheduled to work 30 hours or more each week, 9 months of the year or longer, are eligible for a waiver of tuition and fees during periods of normal employment, on their first day of employment not to exceed three courses per Academic Year, provided that the courses do not interfere with normal employment obligations.

Approval Requirements

Course Approval under this University Policy shall require all of the following:

  1. the applicant must meet Board of Governors employment and eligibility requirements,
  2. the applicant must be academically eligible to enroll in the pertinent course and there must be space available in the course,
  3. the applicant’s supervisor must certify that such enrollment will not interfere with satisfactory performance of normal employment obligations, and
  4. the applicant must continue their permanent employment status for the entire semester during which the course is taken, and is required to complete the full schedule of normal work obligations. Upon termination or other changes in employment status, which would make the employee ineligible under this policy or the Board of Governor’s Policy or Regulations, the employee will be billed for the tuition and fees for the entire semester unless they have officially withdrawn from the class within the time frame designated by the University.
4.2.2 While summer school courses for academic credit are eligible for tuition waiver at App State, no other for-credit or not-for-credit courses at App State that are receipt-supported are eligible for such waiver without the advance written approval of the Provost.
4.2.3 Managers are responsible for stewarding employee development and holding employees accountable for completing their required employment obligations. When an Employee/Student submits a Tuition Waiver application to their manager for review, the manager should respond in a timely manner (e.g. within 2 business days). The manager should base their decision upon whether or not enrollment in the course will interfere with the satisfactory performance of the employee’s normal employment obligations. The table below provides guidance for the manager.
4.2.3.1 Enrollment in courses by a campus law enforcement officer shall be subject to approval by the officer’s campus police chief or director of campus safety and security. Enrollment in courses by the campus police chief or director of campus safety and security is subject to approval by the chief’s or director’s immediate supervisor.
Managers should APPROVE the Tuition Waiver application when... Managers should DENY the Tuition Waiver application when...
the course meets DURING the employee’s regularly scheduled work hours, but their schedule CAN be adjusted to accommodate the course meeting times, and doing so will NOT adversely affect department operations. he course meets DURING the employee’s regularly scheduled work hours, but their schedule CAN NOT be adjusted to accommodate the course meeting times because doing so WOULD adversely affect department operations.
the course meets ONLINE or OUTSIDE the employee’s regularly scheduled work hours.  
the manager will APPROVE other such requests for a tuition waiver for employees similarly situated, in accordance with the University’s non-discrimination policy. the manager will DENY other such requests for a tuition waiver for employees similarly situated, in accordance with the University’s non-discrimination policy.

Tuition and Fees Covered

The waiver of fees for an employee may be limited according to institutional policy determined by the board of trustees of each institution within the UNC System. The Enrolling Institution may adopt a policy that specifies under what circumstances, if any, the Employee/Student may receive a waiver of fees and a waiver for receipts‐supported courses. Therefore, the Employee/Student is advised to find and follow the academic calendar and tuition waiver policies, processes, and procedures established by the enrolling institution.
4.3.1 Tuition Waiver covers the student fees required for the course(s) in which the employee has enrolled as well as the tuition charged for credit instruction, regardless of when the instruction occurs or by what means it is delivered.
4.3.2 Because tuition and fees are waived, no money changes hands. As such, the Employee/Student using a tuition waiver has not made the financial contribution necessary to participate in receipt-supported student services and programs such as student health services, and campus fitness centers.
4.3.3 The Employee/Student using Tuition Waiver must continue their employment status for the entire semester during which the course is taken and is required to complete the full schedule of normal work obligations. Upon termination or other changes in employment status, which would make the employee ineligible for the Tuition Waiver Program, the employee will be responsible for payment of all applicable tuition and fees for the entire semester. However, this payment requirement shall NOT apply to an employee who is eligible under this policy at the time of enrollment in a course when they officially drop or withdraw from the course within the time frame designated by the enrolling institution; are later reduced in force (SHRA), or separated for budgetary reasons (EHRA) prior to completion of the course. This exception does not apply to the end of a time‐limited or term position.

Usage

4.4.1 Each institution within the UNC System is entitled to establish its own policy on tuition waiver usage by semester. Approved Tuition Waiver requests must be submitted no later than the Drop/Add deadline of the enrolling institution.
4.4.2 When App State is the Enrolling Institution, no more than two of the three courses permitted each Academic Year may be taken during any single semester, and not more than one of the three courses may be taken during any single summer instructional period (first summer session, second summer session, and other periods of instruction falling between spring commencement and the first day of classes for the following fall semester).
4.4.3 Law enforcement officers employed at constituent institutions or affiliated entities, excluding student employees who are working as part‐time law enforcement officers, may enroll in an unlimited number of courses per academic year.

Residency

An employee of the UNC System who is a legal resident of North Carolina qualifies as a resident for tuition purposes irrespective of the length of legal residency in the state.
Employees who do NOT live in North Carolina when their application for tuition waiver is approved, tuition will be waived at the out of state rate. If/when the employee’s residency does change to NC AFTER an approved tuition waiver is applied, employees must contact the Office of Student Accounts to discuss options.
Employees who DO live in North Carolina, in accordance with N.C.G.S. 116-143.1(m), permanent full-time employees of App State, as well as spouses and children of such, who are legal residents of NC qualify as residents for tuition purposes even if they have not maintained legal residency for the required 12 consecutive months prior to residence classification.

Eligible Courses

Any course, graduate certificate program, distance education, and extension program offered by an institution within the UNC System that earns academic credit is eligible for tuition waiver.

NOT eligible - Continuing education workshops and seminars that provide continuing education units (CEU) are not eligible for tuition waiver.

Courses registered for via UNC Online are not eligible for tuition waiver. (Please note, UNC Online is NOT the same as UNC Chapel Hill online courses, or online degree programs within the UNC System)

Tax Implications

Undergraduate courses covered by tuition waiver are NOT taxed. Qualified tuition reduction is the amount of any reduction in tuition provided to an employee of an organization for education below the graduate level at a university. Gross income shall not include any qualified tuition reduction in accordance with IRC §117. Specifically, IRC §117(d)(2) states that any qualified tuition reduction provided to an employee of an educational institution for undergraduate courses is excludable from gross income.
Graduate courses covered by tuition waiver that are valued under $5,250 are NOT taxed. Under IRC §127(a), graduate level tuition waivers provided by a university to its employees are excludable from taxation in the amount up to $5,250 per calendar year if the tuition waivers are provided as part of an educational assistance program described in IRC §127(b). Under IRC §117(d)(5), in the case of graduate students who are engaged in teaching or research activities at the educational institution, tuition reduction for graduate level education is considered qualified tuition reduction. This section applies only to teaching and research assistants who are graduate students and not faculty or staff engaged in research or teaching. Tuition waiver or reduction provided over $5,250 is considered a taxable fringe benefit for income tax purposes, unless the education is necessary for the employee to maintain or acquire skills necessary for current employment or the education meets an explicit requirement by the employer, law, or regulations and, therefore, would qualify as a deductible business expense under IRC §162 had the employee paid the tuition out of pocket.

Authority

North Carolina General Statute 116-143(d)
The UNC System Policy Manual and Code, Chapter 1000.2 on Tuition Waivers
Administrative regulations (10002.2.1[R)]
Retrieved from "https://policy.appstate.edu/index.php?title=Tuition_Waiver&oldid=8334"