Educational Assistance
Employees
Educational Assistance is a benefit that assists employees in furthering their education. The objective is to enable regular faculty & staff to perform their present duties and to assist them in preparing for future opportunities by providing a plan of educational assistance.
Full-time regular faculty and staff may enroll in any UT or Tennessee Board of Regents college, university, or vocational-technical school without payment of maintenance fees for up to a maximum of nine undergraduate or graduate credit hours per term/semester. Part-time regular faculty and staff working 50 percent time or more may enroll without payment of maintenance fees based upon their percent of effort as follows:
Employee Effort | Fee Waiver |
50-74% | up to 4 credit hours of maintenance fees per semester/term |
75-99% | up to 6 credit hours of maintenance fees per semester/term |
100% | up to 9 credit hours of maintenance fees per semester/term |
Spouse/Dependent(s)
The objective of UTHSC is to assist regular employees by providing a student fee discount for their spouse and dependent children who are classified as undergraduate students at approved state of Tennessee schools.
- Regular Full-time employees: UT will pay 50% towards in-state maintenance fee.
- Regular Part-time employees: UT will pay pro-rata share of the 50% in-state maintenance fee, depending on your percent of effort. Part-Time (50-99%) employee must be employed for at least 1 year to receive a pro rated discount based on percent of effort.
How to Use Educational Assistance
Steps on how to utilize the educational assistance benefit:
- Must be accepted at an eligible institution.
- Register for course(s) for the current semester.
- Complete the appropriate educational assistance form(s).
- Obtain departmental signatures, account number(s) and dates.
- Submit to the Benefits Office as early as:
- Fall Semester - July 1st
- Spring Semester - Dec. 1st
- Summer Semester - April 1st
- Forward approved form(s) to the school you are attending.
- Review the Tax Withholding Schedule information to determine if your qualify.
Note: Any changes made to the educational assistance forms after HR approval, the employee must update the Human Resources Office and the school in which they are attending.
For additional help and information review our FAQs and Form Overview or visit your K@TE portal for upcoming Educational Assistance Overview training classes.
Tennessee Colleges and Universities
- Austin Peay State University
- Chattanooga State Technical Community College
- Cleveland State Community College
- Columbia State Community College
- Dyersburg State Community College
- East Tennessee State University
- Jackson State Community College
- Middle Tennessee State University
- Motlow State Community College
- Nashville State Technical
- Northeast State Technical
- Pellissippi State Technical
- Roane State Community College
- Southwest TN Community College
- Tennessee State University
- The University of Memphis
- TN Technological University
- University of Tennessee - Chattanooga
- University of Tennessee Health Science Center
- University of Tennessee - Martin
- University of Tennessee - Knoxville
- Volunteer State Community College
- Walters State Community College
Tennessee Technology Centers
- Chattanooga
- Covington
- Crossville
- Crump
- Dickson
- Elizabethton
- Harriman
- Hartsville
- Hohenwald
- Jacksboro
- Jackson
- Jackson/Lexington
- Knoxville
- Livingston
- McKenzie
- McMinnville
- Memphis
- Morristown
- Murfreesboro
- Nashville
- Newbern Oneida/Huntsville
- Paris
- Pulaski
- Ripley
- Shelbyville
- Whiteville
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Full-time and part-time Regular Employees are eligible for the educational benefit immediately.
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Must be actively attending an approved State of Tennessee school (refer to Eligible Institutions list).
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UT will not pay for Continuing Education units (CEU’s).
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This is not a reimbursement program.
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View the UT System policy HR0330 Educational Assistance (Fee Waiver)
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View the UT System policy HR0331 Spouse/Dependents Educational Assistance (Fee Waiver
Tax Withholding Schedule
Beginning Spring Semester 2012, the university will begin withholding taxes on the non-qualified graduate fee waivers once the $5,250 excludable amount has been reached for the calendar year. The in-state and out-of-state graduate fee waiver value will be prorated over several months and taxed according to the following schedule.
Semester | Month(s) Including Additional Tax Withholding |
Spring | February, March, April |
Mini-Term | May |
Summer | June, July |
Fall | September, October, November |
Because the fee waiver value (over the $5,250 in a calendar year) will be added to the taxable income on your check and taxed at the W4 graduated rate, you can take your specific tax situation in consideration and submit a new W4 to your campus Human Resources/Payroll Office to adjust the amount withheld. Please see your personal tax advisor for further advice.
The IRS allows exemption from taxation of tuition waivers above $5,250 for classes that are job related. To receive this wavier, the employee must submit a signed Employee Request for Job Related Tuition Waiver form, approved by the department head verifying that the program of study directly relates to the employee’s current job, the course(s) improves or maintains the employee’s job skills, and the course(s) does not qualify the individual for a new trade or business.
Please visit the Fee Waiver Taxation Page for more information
Forms
Regular Full-Time and Part-Time Employees
Tennessee Board of Regents Institutes:
For UT and TBR Institutions:
For University of Tennessee Schools:
- UTHSC Fee Waiver for Employees Attending UTHSC
- UT Fee Waiver for Employees Attending Other UT Schools
Retirees