Tuition Fee Waiver Program
PURPOSE
The California State University offers
eligible employees the opportunity to
enroll in the CSU Employee Fee Waiver
and Reduction Program. This program
provides for the waiver or reduction of
certain fees for employees who enroll in
work related courses offered by the CSU
for the purpose of improving skills for
existing jobs, or advancement in
accordance with a career development
plan. ELIGIBILITY
See
Fee Waiver Eligibility for complete
list of criteria.
UNIT LIMITATION
An eligible employee may be granted
approval to enroll for two (2) courses
or six (6) units, whichever is greater,
per term. Eligible employees on an
approved leave of absence may be
permitted to enroll in more that two
courses or six units per semester. The
Fee Waiver Coordinator will determine
the maximum number of units an employee
can be enrolled in depending upon the
time base of the leave. PROGRAM OPTIONS
Work-Related: Courses which
develop skills and knowledge for the
employee’s current position, either
improving the level of skill needed to
perform existing duties and
responsibilities or acquiring additional
skills needed to perform newly assigned
duties.
Career Development: Courses
that are to be taken must be linked to
the present and future needs of the CSU.
The Individual Career Development Plan
(ICDP) provides the framework for the
employee’s growth and development,
enhances job performance, and assists in
attaining career goals. The course of
study for a Career Development Plan will
be established by the employee and
approved by the appropriate
administrator. An ICDP Form must be
submitted and kept on file in the Human
Resources Office.
TYPES OF FEE WAIVER COURSES
Fee
waiver applies to courses in regular
academic programs only. Fee waiver
is not applicable to courses offered
through Extended Education. Summer
Session is available only at certain CSU
campuses. Auditing a course is not
permitted.
FEE WAIVER FOR SPOUSE, DOMESTIC
PARTNER OR DEPENDENT CHILD
Eligible employees may transfer their
Fee Waiver benefit to a spouse,
dependent child, or domestic partner,
subject to the following conditions:
1.
A dependent child is defined as:
(a) your child or stepchild under age 23
who has never been married; (b) a child
living with you in a parent-child
relationship who is economically
dependent upon you, under age 23 and has
never been married; or (c) your child or
stepchild age 23 or above who is
incapable of self-support due to a
disability which existed prior to age
23.
2.
The spouse, domestic partner or
dependent child must be enrolled in a
degree or teaching credential program in
the CSU and the fee waiver course(s)
must be taken for credit toward
completion of that degree or teaching
credential.
3.
The spouse, domestic partner or
dependent child may enroll using fee
waiver at any CSU campus. The campus
administration determines if space is
available in the selected course(s)
before accommodating the request.
4.
The dependent fee waiver applies
only to certain fees incurred by
California residents. Thus, spouses,
domestic partners and dependent children
who do not meet established in-state
residency requirements (and who do not
qualify for classification as residents
in accord with the provisions of Title
5, Section 41910, California Code of
Regulations) will be responsible for
paying non-resident tuition charges
based upon the total number of units in
which they are enrolled.
5.
Fee Waiver eligibility may be
transferred to only one person at a
time, regardless of whether that
individual uses the full entitlement of
2 courses or 6 units. Dependents
taking courses in addition to the fee
waiver courses shall pay any difference
in fees, per applicable collective
bargaining agreement and campus
practice.
6.
If both parents are employees
eligible to transfer their fee waiver
benefit to a dependent child, each
employee may transfer the benefit.
Therefore, it is possible for one child
to receive both benefits and be eligible
to enroll in up to 4 courses or 12
units, whichever is greater, on a fee
waiver basis. Alternatively, each
employee could transfer his or her
benefit to a different child, and each
child would be entitled to up to 2
courses or 6 units of fee waiver
eligibility. Dependents taking
courses in addition to the fee waiver
courses shall pay any difference in
fees, per applicable collective
bargaining agreement and campus
practice.
7.
Normal academic standards must be
maintained by the spouse/domestic
partner/dependent child in order to
continue participating in the fee waiver
program.
ADMISSIONS
Eligible employees who qualify for
admission to a campus in accordance with
established standards and criteria shall
be processed by the Office of Admissions
and Records as a regular admission
except that the application fee will be
waived. Eligible employees who do not
qualify for regular admission may be
admitted if the courses that are being
taken are approved as work-related or
for career development and not for
credit toward a degree. FEES
See
Fees Waived/Reduced for Employees
and
Fees Waived/Reduced for Dependents for complete
list of criteria.
COURSE APPROVAL
The President or designee may approve
the waiver and reduction of fees
following determination that the
course(s) for which the employee will
enroll is (are) either directly related
to the requirements of the employee’s
present position (work-related) or
is (are) part of an approved individual
career development plan. INTER-CAMPUS ENROLLMENTS
In some instances employees may need to
enroll on their own time at a campus
other than the campus of employment. In
such cases the campus of employment
can provide the employee with written
certification verifying the employee's
fee waiver eligibility. The campus
of enrollment shall then follow the
admissions procedures as appropriate.
TIME OFF TO ATTEND CLASS
Employees taking approved fee waiver
classes may be granted time off by their
supervisor during working hours equal to
the actual class time for one course per
term, provided the time off does not
interfere with departmental needs.
TAX ISSUES
The
Internal Revenue Code (IRC) provides
three ways to make employer-provided
training and educational assistance,
including fee waivers and reductions,
excludable from taxable income:
-
Qualified Tuition Reduction under
Internal Revenue Code Section 117(d);
-
Educational
Assistance Programs under Internal
Revenue Code Section 127; and
-
Working
Condition Fringe Benefits under Internal
Revenue Code Section 132(d)
By
coordinating the three Internal Revenue
Code Sections under the CSU Fee Waiver
and Reduction Program, the following
tax-free or taxable benefits are
available to CSU employees and their
eligible spouses, domestic partners, or
dependent children:
Eligible Participant
Course Level(s)
Tax Status
CSU Employee
Undergraduate
Nontaxable CSU Employee
Graduate
Nontaxable
Employee's Spouse/
Undergraduate
Nontaxable Dependent Child
Graduate
Taxable
Employee's Domestic
Undergraduate
Taxable Partner
Graduate
Taxable
SEPARATION FROM UNIVERSITY
Employees who separate from the
University or otherwise become
ineligible (i.e. change in employment
status) before or during the eighth week
of the academic semester shall be
required to reimburse the University for
any fees normally waived under this Fee
Waiver Program.
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