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Brandeis grants tuition remission for both undergraduate and graduate courses at Brandeis to many employees and their spouses and children. The policies are detailed here:
TUITION REMISSION for EMPLOYEE
Eligible employees may enroll in Brandeis University courses and receive up to 100% tuition remission, on a seats-available basis only
Following three months of consecutive employment,
Full-time staff members (35 hours per week for 52 weeks per year) are eligible to receive 100% tuition remission for one Brandeis University course per semester.
Full-time staff members who work the academic year (35 hours per week, at least 39 weeks per year) are eligible to receive 100% tuition remission for up to two (2) Brandeis University courses per calendar year (one per semester).
Benefit-eligible part-time staff members are eligible to receive pro-rated tuition remission for one course per semester. For example, an employee who is considered at .60 FTE would receive a 60% reduction in the cost of the course.
Courses can be taken from any school at the University:
- The College of Arts and Sciences (undergraduate and graduate courses)
- The Heller School of Social Policy and Management
- The International Business School (IBS)
- The Rabb School for Summer and Continuing Studies
If an employee takes a course during his or her regular work hours, the employee must make arrangements with his or her supervisor/department head to make up the missed time.
A Tuition Remission application, which can be found in the Office of Human Resources or online at http://www.brandeis.edu/humanresources/benefits/tuition/employees.html. Employees must have his or her supervisor/department head and the course instructor sign the Tuition Remission Application and (if applicable) Graduate Tax Exemption Form before its submission to the Benefits section. The Assistant Vice President for Human Resources grants approval for all tuition remission requests
Course Registration and Billing
Employees MUST officially register for all classes. The application for tuition remission must be signed by a representative of the University Registrar, Summer School or Continuing Studies before it will be accepted by the Benefits section of the Office of Human Resources. The application for tuition remission are due no later than the last day of the add/drop period. Employees must follow the academic regulations as stated in the Bulletin and the deadlines indicated on the Academic Calendar.
Taxation of Graduate Level Tuition Benefits
The Federal and Massachusetts State governments mandate that any tuition remission received for graduate level courses that are NOT job related are subject to State, Federal and FICA taxation once the total amount of benefits exceeds $5,250 in a calendar year. If the selected course(s) is (are) job related, there is no taxation at all on the State or Federal level.
All employees declaring that they are taking job-related graduate courses at Brandeis University must complete a Tuition Remission Taxation Waiver form and submit it along with the tuition remission application. Taxes must be deducted out of the current calendar year. If you notify us of your intention to take a taxable course and there is limited time until December 31st of the current year, we reserve the right to readjust the taxable gross amount on your W-2 form in order to comply with Federal and/or State law.
Job-related educational expenses may be excludable from an employee's income as a working condition fringe benefit. A working condition fringe benefit (discussed in detail in section 3) is an excludable benefit of property or services provided by an employer to an employee that, if the employee had paid for it, could have been deducted as an unreimbursed employee business expense on Form 1040. The exclusion is generally available for any form of educational instruction or training that improves or develops the job-related capabilities of an employee. IRC §132(d); Reg. § 1.162-5. For governmental employers, benefits may be available to current employees or independent contractors. For educational reimbursement to qualify as a working condition fringe benefit, the education must be job-related. It is not required that the employers have a written plan or dollar limitations, and the employer may discriminate in favor of highly-compensated employees. IRC §132(d); Reg. §1.132-1(f)(1)
The educational course must be job-related, and either (a) maintain or improve job skills, or (b) be expressly required by the employer or by law. Examples of qualifying (excludable) courses include work toward an advanced degree necessary to retain the job or pay level. IRC §132(d); Reg. §1.162-5(a)(1)
To be excludable, the educational course must not:
- Be needed to meet the minimum educational requirements of the current job, or
- Qualify the employee for a new trade or business.
TUITION REMISSION for EMPLOYEE SPOUSES
Spouses of eligible employees may enroll in Brandeis University undergraduate courses and receive 75% tuition remission. Courses may be taken from The College of Arts and Sciences or The Rabb Summer School Program.
- The student must be the legal spouse of a full-time employee employed consecutively at Brandeis University for at least 3 months.
- Spouses of part-time employees are not eligible for this benefit.
Course Registration and Billing
- Employees must complete a Tuition Remission for Qualified Dependent application, which can be found in the Office of Human Resources or online at http://www.brandeis.edu/humanresources/benefits/tuition/spouses.html.
- The same registration process for regular employees will be used
- Spouses will also be considered as “Special Students” unless they formally matriculate in a Brandeis University degree program.
- The student will be responsible for any remaining balance left on their student account
- Spouses may enroll on a seats-available basis only.
- Employee spouses may take one course per semester, for a total of 3 courses per calendar year. A fourth course is possible if both Summer semester courses are taken during both Summer School sessions.
- Tuition remission does not extend to any registration fees or late and special course fees.
- Registration for the Summer School Program is done directly with the Summer School Office. Employees may contact the Program at x63424.
TUITION REMISSION for DEPENDENT CHILDREN
When dependent children are accepted and enrolled in a full-time undergraduate academic program at Brandeis University they may receive a benefit equal to 75% of the Brandeis tuition charge. This does not include room and board or any other expenses-other types of tuition remission, including scholarships received by the student, may reduce this benefit by that portion of the other benefit that is over 25% of the Brandeis University tuition. The benefit is limited to four (4) undergraduate academic years, or eight (8) undergraduate semesters, which need not be consecutive. The benefit does not apply to graduate study. This benefit is also applicable to study abroad programs the student may enroll in while completing their undergraduate degree at Brandeis University.
The eligibility requirements for dependent tuition remission benefits are as follows:
1. The staff member must have completed four (4) years of consecutive full-time employment (35 hours per week for 52 weeks a year) by September 1 of the year of application. For those staff who will have completed four (4) years of consecutive full-time employment during the fall semester, please refer to the employee handbook for specific coverage
2. The student is a natural born, adopted, foster child or stepchild. A foster child must have resided in the employee’s home for five years prior to enrollment and the foster child must have been primarily supported by the employee.
3. The student meets all requirements and is accepted by the Admissions Committee as a full-time matriculated student in the undergraduate program.
If the parent of the child receiving tuition remission ceases his or her employment please refer to the employee handbook for specific coverage
Applications for this benefit are available to eligible staff members by contacting the Benefits section in the Office of Human Resources. All applications must be completed and a minimum of two months prior to the semester for which the tuition remission is desired. A photocopy of the top portion of the latest IRS form listing the student as a dependent must be submitted before the tuition remission benefit will be granted. Staff members must reapply for this benefit every academic year.
Please note TUITION REMISSION PLAN FOR DEPENDENT CHILDREN OF STAFF MEMBERS TAX: In past years, under relevant tax guidance, the value of certain tuition assistance payments made to “Highly Compensated staff” were considered compensation and taxed accordingly. However, early in 1995, the University was advised by legal counsel that the benefits may be treated reasonably as exempt from federal and state incomes. While Brandeis University believes the non-taxable interpretation is correct, the University cannot be certain the IRS or the Massachusetts Department of Revenue will accept this treatment of benefits. It is possible that at some future date, the University may reverse this decision and treat tuition benefits received by Highly Compensated staff as taxable income
Important Note: The University reserves the right to modify or discontinue the tuition remission programs at any time. In the event of discontinuance, a student will receive tuition remission for the semester in progress.
Summer School and High School Programs
High-school or college-aged dependent children may take one course per Summer School session and receive 50 percent tuition remission per course.
Upon acceptance to the High School Program, eligible dependent children may be granted one-third tuition remission.
To be eligible, the student must be the dependent child of a full-time staff member who has been employed at Brandeis University for at least three consecutive months. Proof of dependency under IRS regulations is required for all applications.