Human Resources and Payroll

Tuition Waivers

Why use it?

• Pursuing life-long learning is a wonderful benefit of working at Mason.
• Upon admittance to Mason, you can be a non-degree seeking student
  • Enrichment
  • Personal and professional development
• Or you can apply to be a degree seeking student in more than 160 degree programs
  • Mason's Catalog

What does the tuition waiver cover?

• Tuition
• Lab
• Course

What is not covered in the tuition waiver:

• Orientation, new student or special instructional fees such as individual vocal or instrumental instruction
• Tuition for consortium classes, courses that include foreign travel, and come contract courses are not eligible for exemption under this policy
• Continuing education programs

Is the Tuition Waiver Taxable?

Per the Internal Revenue Service (IRS), employees who currently utilize a tuition waiver for graduate study will have amounts in excess of $5,250 in a calendar year reported as taxable earnings. This means that your tax withholding will increase in the pay period in which the excess amount is reported. Human Resources & Payroll receives enrollment data each October and will determine if the value of the graduate tuition waiver exceeds the IRS threshold. If the tuition waiver amount exceeds the annual limit of $5250, the excess will be reported as taxable income and you will be notified by Human Resources & Payroll each October. Anything less than or equal to $5,250 is not reportable.

Tuition waivers for employees in undergraduate programs are not impacted.

See FAQ's at Tuition Waiver Taxability

If you have any questions, please contact HR-Payroll Department at payroll@gmu.edu

Background

• The tuition waiver is based upon the Policy #2209, Employee Tuition Exemption Benefit policy; please review the policy prior to initiating a tuition waiver.
• Available on your first day of employment
  • Extends through the semester, unless employment terminates during the drop period of the semester/term
    • Unused credit hours may not be transferred to another academic year
    • Waivers will not be granted in anticipation of future work
    • Tuition waiver classes should be taken during non-working hours; however, supervisors may adjust work schedules as far as practical to permit attendance as long as operational service effectiveness will not be jeopardized. See the Flexible Work webpage for potential options.
    • Time missed from work as a result of class attendance must be made up by the employee or charged to an appropriate leave balance so that the employee continues to meet the requirement for a 40 hour work week.
  • Graduate Assistants and student wage employees are not eligible for tuition waivers.
  • Non-student wage employees that begin a degree seeking program will be reclassified as student wage and will not be eligible for this benefit.
  • Check with program departments for special restrictions (e.g. Must be admitted to the Law School to take course there.)

Restrictions

• No special priority for registration
• Accepted into class sections on a "space available" basis
• Exemptions earned in one employment category will not transfer if the employee moves to another employment category (e.g. non-student wage employee moving to classified position)
• Non-student wage employees that begin a degree seeking program will be reclassified as student wage and will not be eligible for this benefit.

To apply for the Tuition Waiver for the first time:

1. Complete an online application.
   • Applications are available at the admissions website
     • On the payment screen (the last screen of the application process), be sure to select the tuition waiver option to have the application fee waived.
     • Will be required to submit:
       • College transcripts
       • Application for Virginia In-State Tuition Rates
       • Other documentation as requested
     • Admissions will follow up to verify employment.
       • Admissions recommends applying online Monday through Saturday to ensure the payment options will appear.
2. Check the status of your application through Patriot Web and forward all outstanding required documentation (transcripts, etc.).
   • Once your application has been processed, your will receive an email with a link to check your application status online (indicates missing documentation, outstanding fees, etc.)
   • You will receive another email notification when you have been admitted to the program and approved to register for courses.
3. Register for classes.
4. Complete an Employee Tuition Exemption Request form for each course in which you are registered.
   • Forms are available at Tuition Exemption Request Form
5. Submit your Tuition Exemption Request/s to your supervisor/manager for his/her signature.
6. Submit your signed Employee Tuition Exemption Request/s to Student Accounts after you have registered, but prior to the payment due date.

To apply for the Tuition Waiver subsequent times:

1. Register for classes.
2. Complete an Employee Tuition Exemption Request form for each course in which you are registered.
   • Forms are available at Tuition Exemption Request Form
3. Submit your Tuition Exemption Request/s to your supervisor/manager for his/her signature.
4. Submit your signed Employee Tuition Exemption Request/s to Student Accounts after you have registered, but prior to the payment due date.

¹This summary is for information only and is not policy document.