Taxable Benefit — the Internal Revenue Code governs the taxation of employer-provided training and educational assistance, including fee waivers. All graduate-level coursework taken by an employee’s spouse, dependent child or domestic partner will be reported as taxable income. Undergraduate-level coursework taken by an employee’s domestic partner will also be considered taxable income. Once reported, this tax appears on a single month’s check warrant. Amounts vary depending upon college of major and the number of units taken.
Release Time — an employee may request paid university release time from work to attend one course per semester. Release time is at the supervisor’s discretion and can only occur if the supervisor determines that the department operations will not be adversely affected by the employee’s absence.
Extended Studies Courses — the Fee Waiver Program can only be applied to state-funded courses; consequently classes offered through self-support programs such as Extended Studies are not covered. Personal interest or personal development courses will be at the employee’s own expense.
Financial Aid — student financial aid may be affected by the use of the fee waiver benefit. The employee or dependent should contact the Financial Aid and Scholarship Office at the campus of enrollment for specific information only.
Unit 11 Employees are not eligible to participate in the Fee Waiver & Reeducation Program. Please refer to Executive Order 611
(delegation of authority to approve fee waivers for graduate students employed as graduate assistants or teaching associates) for further information.
Guidelines for administering the Employee Fee Waiver Program can be found in:
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—In cases where provisions in Executive Order 712 are in conflict with the CBA, the CBA shall govern for persons in that CBA unit, except for the fee schedule.
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Last Update: May 10, 2011
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