Human Resources Policy for Educational Assistance
Classes at a UT campus
Regular full-time staff and faculty may enroll in classes at any UT campus without payment of in-state maintenance fees and tuition for a maximum of nine (9) semester undergraduate or graduate credit hours per semester. The fee waiver is pro-rated for part-time regular staff and faculty based upon the percent of effort as follows:
| 100 % effort:
|up to 9 hours
| 75 - 99 %:
|up to 6 hours
| 50 - 74 %:
|up to 4 hours
|less than 50%:
The waiver form should be completed by the employee, signed by his/her supervisor and forwarded to Human Resources for completion prior to taking classes.
Employee Graduate Fee Waiver
Staff who are classified as graduate level students taking courses required by their employer or to maintain or improve skills needed in their present job are exempt from taxation. To claim this exemption, please complete the Job Related Tuition Waiver Form. This form requires both the signature of the employee and the department head. Once the form has been completed, return the form to the University Wide Payroll Office at P115 Andy Holt Tower, Knoxville TN, 37996 or email it to [email protected].
Tax Withholding Schedule
Beginning Spring Semester 2012, the university will begin withholding taxes on the non-qualified graduate fee waivers once the $5,250 excludable amount has been reached for the calendar year. The in-state and out-of-state graduate fee waiver value will be prorated over several months and taxed according to the following schedule.
|Month(s) including additional tax withholding
|February, March, April
|September, October, November
Because the fee waiver value (over the $5,250 in a calendar year) will be added to the taxable income on your check and taxed at the W4 graduated rate, you can take your specific tax situation in consideration and submit a new W4 to your campus Human Resources/Payroll Office to adjust the amount withheld. Please see your personal tax advisor for further advice.
Classes at a TBR school
Regular full-time staff and faculty, with 100% effort, may take up to 1 course (4 hours) at any TN Board of Regents School. It cannot be combined with a waiver to a UT system school to exceed the 9 hour limit. Employees with 0 - 99% effort are not eligible for fee waiver at TN Board of Regents School. The form must be completed by the employee, signed by his/her supervisor and forwarded to Human Resources for completion prior to taking classes.