Human Resources
Policies and Procedures Manual

Departmental Responsibility: Office of Human Resources
Topic: Tuition Assistance
Policy: Tuition Assistance
Effective:
May 17, 1993
Last Revised Date: April 20, 2016


Tuition Assistance

Goal:

To provide educational opportunities for state employees specific to their employing institution.

Eligibility:

All employees working 75 percent time or greater in a permanent, temporary grant, or time limited position.

Ineligibility:

Employees not working 75 percent time or greater in a permanent, temporary grant, or time limited position do not qualify for the tuition assistance benefit. Spouses and children do not qualify. Employees who do not qualify for the tuition assistance benefit are required to pay full tuition.

Taxation:

IRS Code Section 117(d) exempts all undergraduate tuition and other educational assistance from taxation for University employees. According to IRS regulations (Code Section 127), tuition and other educational assistance in excess of $5,250 provided to employees enrolled as graduate students is taxable. Amounts identified as taxable will be included as wages, and taxes will be withheld accordingly.

Process:

The tuition assistance benefit is available to eligible employees who 1) are admitted as a degree-seeking undergraduate, 2) are admitted by the Graduate School to post-graduate or graduate-degree or 3) are classified as special students. Special student status provides employees the opportunity to take classes without applying for formal admission to a degree-seeking program.

Eligible employees may enroll in up to six tuition-free credit hours per academic term. Clemson University has three academic terms per year: fall, spring, and summer. Sessions within each academic term do not, in and of themselves, constitute academic terms, and are not individually subject to the six tuition-free credit hour limit. The academic calendar on the Registrar's website delineates the sessions included in each academic term. Participants enrolled in credit hours over the six-hour limit per term are required to pay the regular tuition rate in effect at the time of enrollment for any credit hours over the limit.

Employees are encouraged to discuss with their supervisor their intent of taking classes and should schedule classes during off-duty hours whenever possible. When a desired class cannot be scheduled during off-duty hours, the department may adjust the employee's work schedule, allow them to use annual leave, accumulated compensatory time, or leave without pay.

Limitations and Exclusions:

Study Abroad programs are excluded from this tuition assistance policy. Employee tuition assistance for online and internet courses is not generally provided but may be granted at the discretion of the college offering the course. Employees who wish to receive tuition assistance for online and internet courses must receive approval from the college's dean.




Related Documents:
Academic Calendar

THE LANGUAGE USED IN THIS DOCUMENT DOES NOT CREATE AN EMPLOYMENT CONTRACT BETWEEN THE EMPLOYEE AND THE AGENCY. THE DOCUMENT DOES NOT CREATE ANY CONTRACTUAL RIGHTS OR ENTITLEMENTS. THE AGENCY RESERVES THE RIGHT TO REVISE THE CONTENT OF THIS DOCUMENT, IN WHOLE OR IN PART. NO PROMISES OR ASSURANCES, WHETHER WRITTEN OR ORAL, WHICH ARE CONTRARY OR INCONSISTENT WITH THE TERMS OF THIS PARAGRAPH CREATE ANY CONTRACT OF EMPLOYMENT.