|Applies to:||Original Policy Date:||Date of Last Review:||Approved by:|
|Full-time Employees not on unpaid leave||January 1, 2016||June 2022||Dr. Marco Carvalho
Executive Vice President and Provost
Policy Owner: Office of Human Resources
Employees and their spouses and eligible dependents have the opportunity to enroll in undergraduate or graduate course work for credit at the university at reduced cost. This policy establishes eligibility and guidelines for use of this benefit.
Full-time benefit-eligible employees who are not on continuous unpaid leave, including 9-month faculty, FIT Aviation, and ROTC employees, their eligible dependent children, and current spouse.
Florida Tech provides tuition remission to employees, their spouses, and their dependent children, subject to eligibility and other limitations as outlined in this policy.
Eligibility and Limitations
- Only employees, their dependent children, and the employee’s spouse are eligible to receive tuition benefits under this policy. There is no waiting period after beginning employment to start using this benefit.
- Tuition remission applicants should be admitted to the university prior to applying for tuition remission.
- Employees using a tuition benefit under this policy must be matriculated in a credit-bearing degree or certificate-granting program at Florida Tech.
- Dependents and spouses must be enrolled in a credit-bearing degree- or certificate-granting program and making satisfactory progress toward completion as defined by the university catalog. Transient students matriculated at other institutions will be considered as satisfying this condition.
- Coursework must not interfere with an employee’s regular duties and must occur outside of regular working hours, except one course (maximum three credit hours) may be taken each term/semester during working hours with the permission of the employee’s supervisor.
- In the event of the death or total disability of a current employee,
- Spouses or dependent children who are enrolled and using tuition remission at the time of the death or total disability will be permitted to complete their degree.
- Spouses or dependent children who are not enrolled and using tuition remission at the time of the death or total disability are eligible for undergraduate tuition benefits for five years following the date of death or total disability.
- Survivor benefits are not extended to spouses of ROTC employees.
- Undergraduate tuition benefits will be extended to dependent children of an employee retiring after reaching the age of 62 and completing 25 or more years of service with Florida Tech or Florida Tech ROTC.
- The Tuition Remission benefit applies to enrollments in courses taken for academic credit only. Audited courses, short courses, workshops, seminars, study abroad, and flight fees are excluded. Courses or degree programs required as a condition of employment are not eligible for tuition remission.
- All fees and expenses not covered by this policy must be paid by the university due date. This policy provides remission for tuition only; no other fees or expenses are covered.
- An employee may utilize tuition remission for a maximum of six credit hours per semester or three credit hours per 8-week Florida Tech Online term. This does not preclude an employee from enrolling in and self-paying for additional courses.
- An employee receives 100% tuition remission for undergraduate or graduate work; an eligible dependent receives 100% tuition remission for their undergraduate degree and 50% for a graduate degree/certificate program.
- Dependents may earn only one degree or certificate from Florida Tech through this tuition remission program except that dependents earning an associate degree remain eligible for a sufficient number of credits as may be needed to earn a bachelor’s degree and dependents earning a certificate remain eligible to complete a degree if the certificate program is wholly contained within the degree program.
Income Tax Considerations
Tuition remission benefits may be considered taxable income depending on the employee’s/student’s individual situation, the level of study, and the amount of tuition remission received during a given year.
Tuition remission recipients are encouraged to consult their own tax advisor for tax-related questions.
Non-ROTC employees and their spouses/dependents
- The value of the undergraduate tuition remission benefits received by an employee or dependent under this policy is generally not subject to federal income tax.
- The value of the graduate level tuition remission benefits received by an employee under this policy for dependents is taxable income to the employee.
- The value of tuition remission for employees enrolled as graduate students is tax exempt up to an annual limit set by the IRS. Tuition remission for employees that exceeds the IRS limit during the calendar year is considered taxable income to the employee.
- Tax withholding, when applicable, will be divided among the pay periods during the term/semester in which the course(s) are taken. For more information on tuition remission taxes please see Taxability of Graduate Tuition Remission for Employees.
ROTC employees and their spouses/dependents
In compliance with IRS requirements, the value of tuition remission extended to ROTC employees and their spouses/dependents will be reported as income on an IRS Form 1099 issued to the ROTC employee each year.
How to Use Tuition Remission
- All eligible individuals using the Florida Tech tuition benefit are expected to apply for Effective Access to Student Education (EASE) and complete a FAFSA (Free Application for Federal Student Aid) prior to applying for tuition remission under this policy.
- Applications for tuition remission are available on the Florida Tech benefits website. Employees must obtain required signatures before submitting the completed form to the Office of Human Resources. The application must be submitted to firstname.lastname@example.org by the due date for tuition and fees listed on the academic calendar. Late applications will not be accepted.
- Employees requesting to use this benefit for their eligible family members must submit acceptable documentation. Please see Acceptable Documentation in policy definitions.
- A new tuition remission application must be submitted for approval for every term/semester. Forms submitted early will be held until three weeks before the payment due date for the applicable term.
- The tuition remission applicant proceeds with registration the same as any other student.
- Employees who wish to attend class during normal working hours must obtain prior approval from their immediate supervisor and the respective department head. Supervisors must evaluate, based on department needs and the job performance of the staff member, whether it is feasible for the staff member to take classes during working hours and if the staff member is satisfying specific job requirements. If job performance suffers as a result of time devoted to attending class, the supervisor may require that the employee withdraw from the class. No class assignments may be performed during working hours. Staff members who attend class during normal work hours must make up lost working hours or must take paid time off as approved by their supervisor.
- Approved and processed tuition remission will be posted to the student’s account.
Eligible Dependent Child:
An eligible dependent child includes
- A natural child
- A legally adopted child, which shall be defined as a child adopted or placed for adoption with the employee before the child reaches age 18. A child is considered placed for adoption when the employee provides support, and the child resides with the employee in anticipation of legal adoption.
- A stepchild
- A child with proof of legal guardianship by the employee who resides with the employee
- A foster child or other child in court-ordered temporary or other custody of the employee
Eligibility continues until the end of the calendar year in which age 26 is attained.
Spouse: The employee’s legal spouse. For policy provisions referring to the spouse of a retired or totally disabled employee, the spouse must have also been the legal spouse at the time the employee retired or became totally disabled. For policy provisions referring to the spouse of a deceased employee, spouse means the legal spouse at the time of the employee’s death.
Acceptable Documentation: Documentation required by the Office of Human Resources when an employee’s dependent child or spouse applies for tuition remission. This may include birth certificate, marriage certificate, federal income tax return, court order, or other document(s) the Office of Human Resources deems adequate to provide proof of the individual’s legal relationship with the employee.
The university reserves the right to audit use of this program and, where appropriate, pursue collection for improper use.