TUTION WAIVER

EMPLOYEE

Tuition Waiver program waives up to six (6) semester hours of undergraduate or graduate level for full time employees per semester. Part-time employees (50%) may waive up to three (3) credit hours per semester. Applies to tuition only. Based upon successful completion of classes. Regular staff and faculty are eligible the first full semester after one year of employment.

Staff and Faculty are eligible to use the University Tuition Waiver benefit for undergraduate/graduate/doctoral level courses.  The benefit waives up to six (6) credit hours for a full time employee and up to three (3) credit hours for a part time employee each term. The Internal Revenue Code (IRC) requires reporting and withholding of income, state and FICA taxes for the value of tuition waiver whenever an amount exceeds $5,250.00 annually per employee. The value of tuition waivers exceeding $5,250 in a year (Fall, Winter, Spring and Summer) will be considered taxable income.  Please keep track of the value of the waivers used in the event this amount is exceeded.

Tuition Waiver Applications for employees and spouse/dependents on the Human Resources web site under HR Forms, under Benefits. (www.emich.edu/hr/hrforms)
Be sure to complete a waiver form each term.  If you have any questions, please call the Benefits Office at 7-3195.

SPOUSES and DEPENDENTS

Spouses and dependents of full time (100%) or part-time (50%) employees are eligible for UNDERGRADUATE tuition. waiver the first semester following the employee's hire date. Fifty percent of all undergraduate credit hours taken will be waived. Applies to tuition only. Based upon successful completion of classes.