Financial Administration

Educational Assistance for Faculty and Staff (G25)

Revised: January 3, 2013

  1. Background

    This policy paper outlines Educational Assistance policy of the University of Wisconsin System. It describes fee/tuition reimbursement policies for course work and training undertaken by faculty and staff within the UW System. It does not apply to employer-directed course work or training, approved course work or training under the faculty or academic staff professional development programs covered in ACPS 3.0-3.4 or employer-directed meetings, conferences and workshops, i.e., training which is paid directly by the employer.

  2. Constraints

    In addition to the policies and procedures set forth in this paper, reimbursement for course work and training is subject to the following rules and regulations:

    • Internal Revenue Code Section 127

    • Wisconsin Department of Revenue Tax Regulations

  3. Definitions

    Educational assistance shall be defined as follows:

    • Job-related - Credit and noncredit, undergraduate or graduate level non credit or training that is required by the University, or by law or regulations, to maintain salary, status or current position (if the requirements serve a business purpose of the University), or taken to maintain or improve skills required in the employee's present work.

    • Career-related - Undergraduate and graduate level courses and professional development courses which will qualify an employee for advancement. Courses for personal enrichment do not qualify.

    Appointing Authority - An officer, commission, board or body having power of appointment to, or removal from, subordinate positions in any office, department, commission, board or institution.

  4. Policy

    1. It is the policy of the University of Wisconsin System to promote continuing education of employees. Employees may be reimbursed for authorized education and training within the constraints listed above and within budget constraints. An unclassified employee must have a half-time or greater appointment and a classified employee must have a permanent or project appointment to be eligible for reimbursement. Limited term employees, employees in training and student help are not eligible. Bargaining agreements for Represented Classified Staff may supersede some of the language in this policy.

    2. Management's decision to authorize educational assistance should be based on the determination that successful completion of the course will be beneficial to both the University and the employee in terms of increased knowledge, abilities and skills. Examples of courses which are deemed to benefit both the University and the employee include:

      • courses which provide knowledge and skills directly related to maintaining or improving current job skills;

      • courses mandated by law or regulation in order for the employee to retain the job;

      • courses directly related to the profession in which the employee is currently working, current classification or classification series;

      • courses which provide for career development within the University, including those which are a necessary elective for completion of such degree.

      Assistance may be denied in cases where management determines that neither the course nor the degree pursued is of sufficient benefit to the UW.

    3. Coursework may be taken at any state accredited public or private higher educational institution or WTCS district institution. Coursework at UW System institutions is encouraged. Reimbursement for coursework taken at private institutions should be limited to the rate of an equivalent course at the home institution.

    4. Requests for reimbursement for the cost of coursework or training are initiated by the employee through the appointing authority. A request for Authorization to Reimburse Employee's Fees/Tuition must be completed and approved prior to the beginning of the coursework or training. Normally, coursework is taken on an employee's own time. If the employer determines that the needed coursework is available only during the employee's scheduled hours of service, a program of proportional compensatory time may be arranged, provided normal services of the employing unit are not disrupted or impaired. No more than one course, up to five credits, or a training equivalent in any academic term (e.g., a semester, summer session or an equivalent) should be reimbursed. Additional coursework may be authorized by the chancellor or designee.

    5. Tuition and fees shall be reimbursed only upon successful completion of the course if the employee is still employed at the institution. Books, supply and travel costs are not reimbursable. If an employee changes jobs within an institution prior to completion of an authorized course, s/he must notify the new appointing authority of the authorization. Segregated fees may be reimbursed or waived. Any financial aid received by the employee for tuition and fees shall be taken into account when determining the amount to be reimbursed. The following three items must be submitted when requesting reimbursement:

      1. A completed Request for Authorization to Reimburse Employee's Fees/Tuition Form (Word 6.0 Format {.doc}) (Acrobat Format {.pdf}) or its equivalent (approved prior to beginning of classes).

      2. A fee receipt or other satisfactory evidence of having paid reimbursable fees.

      3. Evidence of successful completion of the coursework or training (grade report or certification of completion, etc.).

      Requests for reimbursement which do not include all of the above requirements shall be denied.

    6. The taxability of reimbursements is subject to the existing provisions of Section 127 of the Internal Revenue Code. Employees should be advised to obtain tax counsel as to the reportability and deductibility of educational expense reimbursements. Generally, educational expenses qualifying as job-related are not reportable by the University as income to the employee. Educational expenses reportable by the University as income to the employee may result in tax withholding on employee paychecks.

    7. Institutions are encouraged to establish mechanisms which will ensure equitable distribution of opportunity for educational assistance.