Title
University of North Carolina at Chapel Hill Policy on Tuition Waivers
Introduction
Purpose
The purpose of a tuition waiver is to provide an opportunity for an eligible employee to have the tuition waived for a course taken at any of the constituent institutions of The University of North Carolina. Participation is voluntary and courses may be taken for career development or for personal interest. UNC Benefits in the Office of Human Resources (“OHR”) administers the tuition waiver policy in conjunction with the University Cashier’s Office.
Scope
Tuition waivers are available to all eligible permanent employees of the University of North Carolina at Chapel Hill (“University”), UNC Health, and to employees under military or civilian orders in the University’s ROTC programs.
Policy
Policy Statement
To be eligible for a tuition waiver, an employee must meet the following criteria:
- Maintain permanent employment status at 75% time (30 hours per work week) or more for the entire semester during which the course is taken;
- Apply for and be admitted through the appropriate admissions office within its specified deadlines;
- Register for courses in accordance with instructions for the program under which the employee is admitted. Space must be available in the course;
- Attend class outside the employee’s established work schedule. Departments are encouraged to offer flexible scheduling options to accommodate employee participation; and
- Ensure the online tuition waiver form has been completed and approved by the employee’s manager a minimum of two (2) business days prior to the tuition waiver deadline for each semester.
The process of applying and being admitted to a program of study is separate and apart from the tuition waiver requirements outlined in this policy. Each admissions office has its own deadlines to which the employee must adhere.
Attendance at lectures, meetings, or other activities associated with courses funded through a tuition waiver is not counted as work time.
Loss of Eligibility
If an employee’s work schedule changes to less than 30 hours per week during the period covered by the tuition waiver, or if the employee separates from permanent employment during the period covered by the tuition waiver, the employee will be billed for all or part of the tuition for the entire semester even if the employee officially withdraws from the course, as provided in the policies and procedures established by the Cashier’s Office of the enrolling institution.
Courses Covered
Tuition charges will be waived for up to three courses per academic year (fall term through summer sessions) and may be applied to certain courses such as regular undergraduate- and graduate-level courses, online courses, self-paced courses, and independent studies courses. This also includes enrollment in credit-earning courses through the Friday Center for Continuing Education. Tuition may be waived for more than one course in the same academic term. The Cashier’s Office of the institution at which the employee is enrolled will apply the tuition waiver per the guidelines established by that office.
Each employee seeking a tuition waiver is responsible for ensuring the program or class will accept tuition waivers. Not all courses are eligible for tuition waivers, including but not limited to the Executive MBA program, MBA@UNC, MPH@UNC, Masters of Accounting, study abroad courses, and noncredit courses offered through the Friday Center for Continuing Education.
Summer Session Courses at UNC-Chapel Hill
Only University and UNC Health employees are eligible for tuition waivers for summer session courses at the University; employees from other institutions may not use tuition waivers for summer courses at the University. A tuition waiver may be applied to one summer session course per academic year and if approved, the waiver counts toward the three waivers per academic year limit. Employees who wish to take summer session courses at other institutions must contact those institutions to request information about tuition waivers.
Course Fees
When a tuition waiver is approved, all student fees for the academic term will be waived, even if the employee takes additional courses not covered by a tuition waiver in that same term. Any tuition costs and fees for the academic term that are not covered by a tuition waiver remain the responsibility of the employee. These costs may include, but are not limited to course-related expenses such as travel, laboratory, registration, or material fees.
Taxability
Waived tuition is considered reportable taxable compensation subject to Social Security, federal, and state tax withholding if the value of the benefit exceeds the IRS established limits. Depending upon prevailing tax laws, for each calendar year, the tuition benefit amount over the IRS threshold will be reported as income on the employee’s W-2 form.
Deferring Tuition Payments
If an employee has additional tuition or fees that will not be covered by a financial support program prior to the payment deadline, the employee may be eligible to request a tuition and fee deferment to prevent cancellation of registration. This process is handled separately from a tuition waiver application. To request a tuition and fee deferment, employees can obtain a Tuition and Fees Deferment Form from:
- University Cashier,
- Office of the University Registrar, and
- Office of Scholarships and Student Aid.
Related Requirements
External Regulations
Contact Information
Primary Contact
Unit: OHR Benefits
Telephone: 919-962-3071
Email: benefits@unc.edu
Other Contacts
Unit: University Cashier
Telephone: 919-962-1368