University Business Policies and Procedures Manual

3700
TUITION REMISSION PROGRAM
Effective Date: January 1, 2002
Revised: 11/01/91, 01/23/95, 05/19/95, 10/15/95, 08/01/97, 05/08/98, 12/20/99, 01/01/02, 02/01/02
Subject to Change Without Notice

1. General

The changing requirements of the workplace and the desire of employees to advance professionally support the need for the University to provide a wide range of professional development opportunities for employees. These opportunities may be in the form of training programs offered by the University Department of Human Resources or other departments, academic programs offered by the University, or courses offered by the UNM Division of Continuing Education. It is essential that every employee participate in some form of professional development. The Tuition Remission Program is a voluntary opportunity provided by the University for employees to select specific areas for furthering their professional skills. The Tuition Remission Program is designed to help with the cost of education opportunities offered by the University. It does not preempt an employee from taking training offered by the Employee and Organizational Development Division of the Department of Human Resources or any other training available.

2. Eligibility

Regular full-time employees, regular part-time employees (working at least half-time), and University retirees are eligible to use the Tuition Remission Program, subject to the restrictions stated in this policy.

2.1. Spouses & Domestic Partners

An employee who does not use his or her full tuition remission may apply any remaining benefit toward tuition for one (1) course not to exceed four (4) credit hours per semester or summer session for his or her spouse or domestic partner, provided the course is taken for academic credit. This does not apply when both spouses/domestic partners are University employees who are individually eligible for the Tuition Remission Program.

2.2. Ineligible Participants

Those individuals listed below are not eligible to participate in the Tuition Remission Program.

• Graduate students on assistantships.
• Spouses/domestic partners taking non credit courses.
• Children of employees (refer to "Dependent Education Program" Policy 3785, UBP).
• Temporary employees, on-call employees, and part-time employees working less than twenty (20) hours per week.
• Spouses/domestic partners receiving tuition waivers from the Dependent Education Program.

2.3. Separation of Employment

If an employee separates from the University for reasons other than retirement, the employee, spouse, and/or domestic partner is no longer eligible for the Tuition Remission Program, effective with the academic semester following the date of separation.

3. Tuition Covered by the Program

The tuition remission may be used by eligible employees and University retirees, subject to the limitations in Section 3.1. herein to pay tuition for:

• courses in any subject taken for undergraduate, graduate, or professional academic credit, or for official audit status,
• courses taken from the UNM Division of Continuing Education and University departments (such as Continuing Medical Education and Employee Health Promotion Program) for professional development and improvement of work-related skills, or
• courses taken from the UNM Division of Continuing Education for personal development.

The tuition remission does not apply to fees for courses offered by other institutions, except for the Technical-Vocational Institute (T-VI). Refer to Section 3.3. herein for discussion regarding T-VI. The tuition remission applies only to the tuition for a course and does not apply to any special fees associated with the course.

3.1. Regular Full-Time and Regular Part-Time Employees

The University will pay tuition for one (1) or more courses, not to exceed the equivalent of resident tuition for eight (8) credit hours each academic semester, and not to exceed the equivalent of resident tuition for four (4) credit hours each summer session, subject to the restrictions listed herein. 

An employee may apply the equivalent of resident, undergraduate tuition for two (2) of the total tuition credit hours allowed under this program each calendar year towards personal development (i.e. non work related) courses at the UNM Division of Continuing Education. The calendar year total amount will be based on the tuition rate in effect at the end of the calendar year.

An employee who does not use his or her full tuition remission may apply any remaining benefit toward tuition for one (1) course not to exceed four (4) credit hours per semester or summer session for his or her spouse or domestic partner, provided the course is taken for academic credit.

The total tuition paid for the employee and spouse or domestic partner cannot exceed the cost of resident undergraduate tuition for eight (8) credit hours each academic semester or four (4) credit hours each summer session, unless the courses are taken for graduate or professional academic credit. The University will pay the resident graduate or professional rate for courses taken through a graduate level college up to eight (8) credit hours, subject to the provisions of this policy. Refer to Section 3.5. to determine how to calculate the maximum allowable benefit under this policy.

3.2. University Retirees

University retirees may use the tuition remission to pay tuition for as many courses a semester as they wish. If the retiree does not use any portion of the tuition remission, his or her spouse/domestic partner may use it for one (1) academic credit course per semester, not to exceed four (4) credit hours, subject to the restrictions listed herein.

3.3. Courses Taken at the Technical-Vocational Institute (T-VI)

The University will pay the Albuquerque Technical-Vocational Institute (T-VI) registration fees for courses not to exceed eight (8) credit hours each academic semester, and not to exceed four (4) credit hours each summer session for eligible employees (does not apply to spouses or domestic partners). However, such courses must not be offered at the University and the courses must be taken outside the employee's work schedule.  Lab fees required for courses taken through T-VI will not be paid under the Tuition Remission Program. Fees for a course taken at the specific request of management and directly related to the job may be paid by the employee's department.

3.4. Reciprocal Agreement Between New Mexico State University (NMSU) and The University of New Mexico (UNM)

This agreement allows UNM faculty and staff to use their tuition remission benefit to take credit courses at New Mexico State University, subject to the restrictions of this policy. This applies to employees only and can not be used by a spouse or domestic partner. New Mexico State University faculty and staff may take one (1) course per semester at UNM, including the branch campuses.

3.5. Combination of Courses

Eligible employees may use the tuition remission to pay for a combination of courses; however, the total credit hours paid for by the Program may not exceed eight (8) credit hours each academic semester or four (4) credit hours each summer session (including branch campuses and T-VI). To determine the amount of tuition available for non credit courses, first deduct all credit hours taken, then multiply the remaining credit hours by the resident undergraduate tuition rate per credit hour. If an eligible participant's tuition exceeds the amount covered by this Program, he or she must pay the difference.

 4. Restrictions

4.1. Employees using the tuition waiver for academic credit must be admitted to the University by making proper application through the University Admissions Office or through a graduate or professional program.

4.2. Enrollment in credit and non credit courses is subject to availability of space and facilities.  In case it is necessary to limit or reduce the size of the class, employees receiving a tuition remission will have low priority unless the employee is pursuing a degree and the course is a requirement or acceptable elective for that degree. In the latter case, the employee shall be treated the same as any other student.

5. Time Off

Subject to Section 5.1. below, supervisors are encouraged to grant employees time off with pay to attend one (1) course each semester if the course:

• is related to the employee's work with the University or to a University position to which the employee can reasonably aspire, and
• is not available outside of regular working hours.  Exceptions to this requirement may be made if the course is required by the employee's supervisor.

5.1. It may not be practical to grant time off to all employees who request it for classes because of pressing workloads or other legitimate business reasons.  In these cases, the needs of the business shall prevail.  However, supervisors may allow the time off and permit the employee to make it up on another day during the same work week to catch up on the workload if deemed necessary. If an employee disagrees with a supervisor's denial of time off, the employee may appeal the decision to the dean, director, or department head, with the final appeal level being the cognizant vice president.

Non credit personal development courses are not eligible for time off with pay. If a supervisor authorizes an employee to take a non credit personal development course during his or her regular work schedule, the time off must be made up.

6. Procedure

Employees should photocopy the Tuition Remission form (Exhibit A.), provide the required information, and obtain the required approvals as noted on the form. Supervisory approval is required when an employee takes:

• a credit course during his or her regular work schedule (approval is to authorize the absence from work and to approve an alternate work schedule if applicable per Section 5. above);
• a work-related non credit course; (approval is to verify the course is work-related and not subject to personal development limitations); or
• a non credit personal development course during his or her regular work schedule (approval is to authorize the absence from work and to approve an alternate work schedule per Section 5. above).

Supervisory approval is not required when an employee takes a course outside of his or her regular work schedule, except for verification that a non credit course is work-related.

6.1. UNM Courses

To avoid late fees, the Tuition Remission form must be submitted for payment prior to the disenrollment deadline, which is usually ten (10) days before the first day of classes. Employees and spouses/domestic partners registering after the disenrollment deadline must pay a late fee and submit the Tuition Remission form prior to registering for classes. Late fees are not covered by tuition remission and must be paid in full.

The department should retain a copy of the form for the departmental files. The participant must present the form with original signatures to the appropriate office such as the University Bursar's Office for most credit courses, the UNM Division of Continuing Education for non credit courses, or the department offering the course.

6.2. T-VI Courses

Employees taking courses at T-VI must submit a completed and approved Tuition Remission form to T-VI prior to the T-VI payment deadline.

6.3. Employee Responsibility for Monitoring of Tuition Remission Program

Employees are responsible for monitoring their own use of tuition remission to ensure the tuition limits are not exceeded and that they are in compliance with this policy. If it is determined that tuition paid for an employee under this Program exceeds the limits of this policy, the University may collect any excess tuition paid through payroll deductions.

7. Special Programs

7.1. Employee and Organizational Development Division/Department of Human Resources

Educational programs conducted by the Employee and Organizational and Development Division of the Department of Human Resources are free to eligible employees, unless otherwise announced. Time off with pay may be granted for authorized attendance of these courses which are conducted during an employee's work schedule. Section 5.1. herein provides guidelines for cases of conflict with work assignments.

7.2. Other Programs

Tuition remission for special programs such as the Executive Program in the Robert O. Anderson Schools of Management shall be for the regular tuition, but not to exceed the equivalent of resident tuition for eight (8) credit hours per semester or four (4) credit hours each summer session.  Any fees required in special programs shall be paid by the employee.

 8. Departmental Use of Tuition Remission

The Tuition Remission Program is a voluntary employee benefit to be used at the option of the employee. Managers and supervisors may not require an employee to forego his or her personal use of the tuition remission benefit to take work-related or management-ordered courses.

 9. Taxability

The value of tuition benefits covered by this policy may be taxable to the employee. The determination of which benefits are taxable is made by the Internal Revenue Service and is subject to change without notice. Currently, the employee is taxed on the tuition cost of all courses taken by a domestic partner.

10. Compliance

Questions concerning allowable use of the Tuition Remission Program should be referred to the Employee Benefits Office of the Department of Human Resources. If an employee disagrees with a supervisor's denial of the employee's waiver, the employee may appeal the decision to the dean, director, or department head, with the final appeal level being the cognizant vice president. In addition, as with any work-related problem, the employee may contact the Dispute Resolution Coordinator to seek resolution (refer to "Dispute Resolution Policy" Policy 3220, UBP for more information).

11. Funding--Miscellaneous Fringe Benefit Assessment

Beginning with fiscal year 97-98, departments will no longer be directly charged for the cost of an employee's tuition covered by tuition remission. A central fund is being created to pay these costs and will be funded through a small assessment on all budgeted salary accounts.

12. Attachments

Exhibit A. - Tuition Remission Form

Comments may be sent to UBPPM@UNM.edu
http://www.unm.edu/~ubppm