Employee Tuition Waiver Procedure (Draft)

Purpose:

This procedure provides details on the eligibility, limitations, taxation rules, and application and approval process used in implementing tuition waiver benefit for Winona State University (WSU) employees and their eligible dependents.

Rationale for Revision and Major Changes:

(This is for stakeholder review, not for publishing)

This procedure draft is a proposed update for a legacy regulation:

• WSU 3-5 Tuition/Fee Waiver Regulation

The procedure now refers to “spouses” rather than “husbands and wives.” It includes information about taxation implications. The previous regulation included a form (outdated and obsolete); this procedure now refers to an online form to be completed for these tuition waivers. The procedure includes more step-by-step information about how this form is processed.

Suggested Stakeholder feedback deadline:

Feedback should be provided using this WSU form by 11/01/2024.

Policy:

A. Eligibility and Limitations

WSU employees and their spouses and dependents may use the tuition waiver benefit only for credit courses. If two Minnesota State System employees are married, they and their dependents may use the total benefits provided by the bargaining unit agreements or plans of both employees. Each bargaining unit or plan agreement specifies the following:

• The length of time the employee must be employed in the Minnesota State System to qualify for the waiver.

• The definition of eligible dependents.

• The maximum number of credits for which tuition can be waived; tuition waiver cannot be expanded through banded tuition.

• Whether the waiver applies to tuition and fees or tuition only.

These details are summarized in the Minnesota State Tuition Matrix. Additional details on eligibility are outlined in Minnesota State Guideline PER0003, Tuition Waiver.

B. Taxation

Taxation of tuition waivers is based on current tax laws as follows.

• Undergraduate tuition waivers are not subject to taxation for employees, spouses, and dependents who are under 24 or permanently disabled.

• Graduate tuition waivers for employees, including applied doctoral programs, are not subject to taxation up to an annual limit of $5,250.

• Graduate tuition waivers for spouses and dependents, including applied doctoral programs, are subject to taxation.

C. Application and Approval Process

Tuition waiver is an automated, web-based process that follows these steps:

1. Employees request tuition waiver benefit for themselves or their spouse or dependents using the online tuition waiver web-based process no later than 10 semester class days following the start date of the course for which the user is seeking the waiver.

2. The WSU Human Resources Office determines eligibility according to the employee’s bargaining unit agreement or personnel plan.

3. The Human Resources Director or designee approves eligible applications online.

4. The employee, spouse, or dependent registers for courses consistent with WSU registration procedures.

5. The employee, spouse, or dependent are billed for any credits exceeding the maximum number and any applicable fees.

6. The Human Resources Office maintains copies of tuition waiver forms for three full fiscal years.

7. The online tuition waiver system records and generates reports for the WSU Human Resources Office, Registrar, and Business Office.

Related documents:

• Minnesota State Guideline PER0003, Tuition Waiver
• Minnesota State Tuition Waiver Matrix, available on the WSU website
• Minnesota State collective bargaining agreement with AFSCME
• Minnesota State collective bargaining agreement with IFO
• Minnesota State collective bargaining agreement with MAPE
• Minnesota State collective bargaining agreement with MMA
• Minnesota State collective bargaining agreement with MSCF
• Minnesota State collective bargaining agreement with MSUAASF
• Minnesota State collective Confidential/Managerial personnel plans

Related definitions:

[3-5] Bargaining Unit:

A group of employees represented by a labor union or association: bargaining units at WSU include

• • American Federation of State, County and Municipal Employees (AFSCME) Council 5,
  • Inter Faculty Organization (IFO),
  • Middle Management Association (MMA),
  • Minnesota Association of Professional Employees (MAPE),
  • Minnesota Nurses Association (MNA), and
  • Minnesota State University Association of Administrative and Service Faculty (ASF).

[3-5] Personnel Plan:

A group of employees that are not represented and work at will. At WSU this includes employees in the Administrator’s Plan, Commissioner’s Plan, and Managerial Plan.

Authorizing Policy:

• 3-5 Employee Tuition Waiver Policy (Draft)

History:

Adoption date: 08/18/1988
Implementation date: 01/01/2099