POL 07.55.07 – Tuition Waivers For Faculty and Staff

Authority: Issued by the Board of Trustees. Changes or exceptions to administrative policies issued by the Board of Trustees may only be made by the Board of Trustees.

History: First Issued: September 19, 2003. Last Revised: June 7, 2016.

Related Policies: 
UNC Policy Manual Section 1000.2.2 – Waiver of Tuition and Fees for Faculty and Staff 
UNC Policy Manual Section 1000.2.2.1[R] – Regulations on Implementing Policy on Waiver of Tuition and Fees for Faculty and Staff 

NCSU REG07.55.08 – Tuition Waiver for Faculty and Staff – Procedures

Additional References: 
N.C. Gen. Stat. § 116-143 
Application for Faculty/Staff Tuition Waiver

Contact Info: 
Benefits Office (policy) (919-515-2151)
Cashier’s Office (processing of waiver) (919-515-2986)

1Introduction

1.1. North Carolina General Statute section 116-143, authorizes the Board of Governors to provide a waiver of tuition and fees for faculty and staff under certain conditions. The Board of Governors exercised that authority and delegated to the President the authority to issue rules and regulations to implement the waiver of tuition and fees. The President issued regulation 1000.2.2.1, which permits each institution to establish a tuition and fee waiver policy by action of the Board of Trustees. This policy is established under that authority.

2. Policy Statement

2.1. Tuition Waiver

2.1.1. NC State permits the waiver of tuition for eligible full-time faculty and staff for up to three (3) courses per year, provided that such enrollment does not interfere with the employee’s normal employment obligations.

2.1.2. The three waivers per year may be used during any academic session (fall and spring semesters and/or summer). The waiver may cover more than one course in a given fall or spring semester, but no more than one course may be taken during the summer. If additional courses are taken, the student will be charged for the course based on the student’s classification, residency, and official credit hours. Courses may be taken through the distance education program.

2.1.3. The tuition waiver may be used to take a course at any campus of the University of North Carolina. Faculty and staff members exercising this privilege are subject to the rules of the individual institutions.

2.1.4. The waiver is applicable to courses that are audited, as well as those taken for academic credit.

2.1.5. The tuition waiver privilege does not apply to non-credit continuing education courses.

2.1.6. A drop/withdrawal after the drop-add period from a tuition-waived course counts as one of the two waivers allotted for that academic year.

2.1.7. If a participating employee does not continue in eligible employment status throughout the entire semester during which the tuition and fee waiver had been requested, and

a. Who wishes nonetheless to continue their course enrollment, will become responsible for the full amount of the in-state or out-of-state tuition and fees for the total number of credit hours, which will be charged to the student’s/employee’s account, OR

b. Who withdraws from their course enrollment immediately coincident with the discontinuation of their eligible employment status, will not be held responsible for the tuition and fees.

2.2. Fees and Fee Waiver

2.2.1. NC State also permits the waiver of the corresponding required fees, including the education and technology fee and school fee, for eligible faculty and staff.

2.2.2. The waiver of fees does not include such other charges as the College of Engineering or Professional Golf Management course fees, application fees, late registration fees, charges related to liquidation of indebtedness, or miscellaneous service charges.

2.2.3. Employees must pay an administrative processing fee, according to corresponding regulations.

2.2.4. Tuition waived 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.