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EMPLOYEE TUITION WAIVER

Waiver forms must be submitted prior to the full-term drop/add deadline for each semester, this includes all terms/sessions within the semester.  For example: If taking a course in Spring/Fall B or Second Session, the waiver is still due on the same deadline date as classes taken full term.  It is the employee’s responsibility to submit their waiver.  THERE IS ONE DEADLINE DATE EACH SEMESTER FOR WAIVER SUBMISSION.  ANY TUITION WAIVER APPLICATION SUBMITTED AFTER THIS DATE WILL BE REJECTED.  

FAFSA:

Tuition waiver program applicants using the waiver for undergraduate programs, will be required to complete the Free Application for Federal Student Aid (FAFSA) to receive the tuition waiver benefit. A FAFSA must be on file with EKU, regardless of how many hours enrolled, for the tuition waiver to be processed. Financial awards to student accounts are applied in the following order: Federal awards applied first, state awards applied second, external awards applied third, and institutional (EKU) awards applied last. Federal and state aid received by eligible employees and dependents helps fund the waiver program and allows EKU to continue to offer the most generous waiver program among Kentucky institutions.

  • Not applicable for graduate, doctoral, or dual credit courses.

For FAFSA inquiries, contact the Financial Aid Office at 859-622-2361 or finaid@eku.edu.

TAXABILITY:

Tuition waivers received by EKU employees for graduate level courses are a taxable benefit under IRS regulations when they exceed $5,250 per calendar year.  As the provider of educational assistance to eligible employees and/or their dependents EKU is responsible for taxing use of this employee fringe benefit when used for graduate level or higher educational expenses. Reference IRS Publication 970, Section 11 for Employer Provided Education Assistance. Currently, the allowance for educational assistance is $5,250 in tax free benefit, before EKU must tax the portion in excess of this amount. However, this is only applicable to the employee using the waiver. If the waiver is shared with a dependent(s) then the full cost of tuition is taxable to the employee with no allowance for a tax-free portion.  The $5,250 allowance is per calendar year.

EKU will add the taxable portion to the employee earnings as non-cash earnings for the purpose of taxation that will in turn cause additional taxes to be withheld and thus reduce net pay, and must be reported as taxable wages on Form W-2. Taxation must occur through payroll only to achieve reflecting use of this benefit on Box 1 of the employee W2 statement as outlined in the IRS publication 970.

The tuition wavier for undergraduate courses is not taxable for employees or their dependents.

For more information on taxation of this benefit please contact the payroll office.

WAIVER PROCESSING:

Tuition waivers are not processed until grades from the previous semester have posted.  After grades have posted, the following will be checked:  student’s GPA, past due account balance, and if student has other financial aid.  In addition, the tuition costs for the current semester must hit the student’s account in order to calculate the dollar amount of the waiver.  Waivers are processed in the order they are received. Issues with waiver processing will be communicated to the Enrolled Student via their STUDENT email.

Students should see the "Employee Scholarship" payment on their account by the bill due date.  If there is ever a late charge assessed, contact the EKU Scholarship Office, scholarships@eku.edu, to have the late charge removed.

PAST DUE ACCOUNT BALANCES:

If you have a past due balance on your account, your waiver will not be processedPast due account balances are to be paid by the following deadlines for the waiver to be credited.

  • Fall Academic Term – October 1
  • Spring Academic Term – March 1
  • Summer Academic Term – July 1

TUITION WAIVER FORM:

Falsification of any information may result in denial of your waiver benefit as well as possible employee disciplinary action pursuant to Human Resources Regulation: 8.3.3 HRR, Employee Conduct.

By signing waiver, the eligible employee acknowledges reading and understanding the Employee Tuition Waiver Regulation: 8.2.6 HRR.

The employee tuition waiver form is completed via DocuSign. To begin, student must be registered for courses. The DocuSign routing order is set to automatically send to each appropriate signee, including Department Head, Vice President, and Human Resources Coordinator. Click the link below to start waiver application.

For program inquiries, contact Teri Begley, 859-622-6835 or teri.begley@eku.edu.

TUITION WAIVER REGULATION 8.2.6 HRR:

For more information on the Tuition Waiver Program, visit the EKU Policies page.

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