1 | P a g e
TUITION WAIVER PROGRAM GUIDELINES
Updated October 2019
OVERVIEW
The Tuition Waiver Program is a generous tuition scholarship granted by the university to qualified
faculty/staff and retirees as well as their eligible dependents. In all cases, dependent children refer to
unmarried sons, daughters, stepchildren and legally adopted children of the employee or domestic
partner claimed as dependents on the most recent federal tax return. If applicable, a Domestic
Partner Certification Form must be on file with Human Resources.
The scholarship covers tuition and tuition deposits only. It does not cover books, supplies, lab fees, or
any other fees including student registration and student center fees. Refer to the Taxation of Benefits
section to determine any tax liability.
The actual amount of scholarship granted depends on an employee’s eligibility status as described
below and in the Tuition Waiver Provisions Section.
ELIGIBILITY
FULL-TIME FACULTY AND STAFF
Full-time staff are defined as staff who are scheduled to work at least 35 hours per week for 52 weeks.
Full-time faculty are defined as faculty who are scheduled to teach full-time for the academic year.
STUDENT STATUS
TUITION BENEFIT COVERS:
ELIGIBILITY
PROVISIONS
Full-time
Faculty/Staff
Nine credit hours per term
Begins with the term
following the date of
full-time benefits-
eligible employment.
Rehired employees do
not receive credit for
prior service when
establishing eligibility for
tuition waiver.
Spouse or Domestic
Partner
-One undergraduate or
graduate course per term
(up to a maximum of four
credit hours)
-Any credits above that will
be considered as a second
course.
-Excludes doctoral courses.
-One-half of the tuition cost
will be waived for additional
courses taken at the same
time.
-After faculty/staff
member has been
employed on a full-
time basis for three
consecutive years
-Benefits begin at the
start of the term in
which the three-year
waiting period is met.
Marriage Certificate or
Domestic Partner
Certification Form must
be on file with HRM.
Dependent
Children, which
includes children of
faculty/staff
-Full tuition for
undergraduate and
graduate courses
-Excludes doctoral courses.
Same eligibility
criteria as spouses or
domestic partners
May be enrolled in a
degree program or taking
individual courses.
2 | P a g e
members or
domestic partners
SPECIAL REQUIREMENT FOR DEPENDENTS:
− Tuition waiver forms for dependents who are full-time undergraduate students must be submitted
at the beginning of each academic year. Tuition waiver forms for dependents enrolled in the College
of Professional Studies (CPS) must be submitted at the beginning of each academic term.
− Tuition waiver forms submitted for dependent children must be accompanied by a Dependent
Certification Form each time a waiver is submitted. This form certifies that the student meets the
IRS definition of a dependent and further certifies that the student was listed as a dependent on the
employee's most recent federal tax return.
PART-TIME FACULTY
STUDENT STATUS
TUITION BENEFIT COVERS:
ELIGIBILITY
Part-time Faculty
-One undergraduate or
graduate course per term
(up to a maximum of four
credit hours)
-Any credits above that will
be considered as a second
course.
-Must have taught for
at least six terms.
-Can take the course in
the term in which
he/she is assigned to
teach after meeting
this requirement.
-If the faculty member
is not able to use this
benefit in the term in
which he/she is
eligible, it may be used
in the following term.
-If the benefit is not
used within these two
terms, the benefit may
not be carried over to
another term.
Spouse or Domestic
Partner
-Benefit only applies if it is
transferred from a part-time
faculty member.
-One undergraduate or
graduate course (up to a
maximum of four credit
hours)
-Excludes doctoral courses.
Must be used in the
term in which the
faculty member
teaches.
3 | P a g e
Dependent Children,
which includes
children of faculty
members or
domestic partners
-If full-time student, then
one-fourth of the standard
tuition charge is waived in
the eligible term.
-If part-time student, a
maximum of four credit
hours is waived in the
eligible term.
-Excludes doctoral courses.
-Part-time faculty
member must have at
least ten years of
service.
-Benefit must be used
in a term in which the
faculty member
teaches.
PART-TIME STAFF
Part-time staff are defined as staff who work an ongoing regular assignment and are regularly scheduled
to work a minimum of 17.5 hours per week for 52 weeks in a budgeted position.
STUDENT STATUS
TUITION BENEFIT COVERS:
ELIGIBILITY
PROVISIONS
Part-time staff with work week of:
24-34 hours per
week
Seven credit hours per
term
Begins with the term
following the date of
part-time benefits-
eligible employment.
-Courses must be
taken outside of
scheduled work hours.
-Supervisor must
provide
documentation of
established work
schedule.
17.5 to 23 hours per
week
Five credit hours per term
Begins with the term
following the date of
employment.
Same as above
Spouse or Domestic
Partner
No tuition benefit available
Dependent Children,
which includes
children of staff or
domestic partners
No tuition benefit available
4 | P a g e
RETIRED FACULTY AND STAFF
Retired faculty/staff are defined as employees who have reached age 55, are in good standing, and have
at least 10 years of continuous benefits-eligible service immediately preceding the employee’s
retirement date. Service is considered continuous if there is less than a three-month break in service.
STUDENT STATUS
TUITION BENEFIT COVERS:
ELIGIBILITY
PROVISIONS
Retired Faculty and
Staff
-Two undergraduate or
graduate courses per term
(up to a maximum of four
credit hours per course)
-Any credits above that will
be considered as an
additional course.
See definition above.
Spouse or Domestic
Partner
-Two undergraduate or
graduate courses per term
(up to a maximum of four
credit hours per course)
-Any credits above that will
be considered as an
additional course.
-Excludes doctoral courses.
-Must be spouse or
domestic partner on file at
the time of employee’s
retirement.
-Any new spouse or
domestic partner after the
retirement date is not
eligible for the benefit.
Marriage
Certificate or
Domestic Partner
Certification Form
must be on file with
HRM.
Dependent Children,
which includes
children of
faculty/staff
members or
domestic partners
-Full tuition for
undergraduate and
graduate courses
-Excludes doctoral courses.
-Must be dependent of
employee or dependent of
domestic partner at the
time of retirement.
-Any new dependent after
the retirement date is not
eligible for the benefit.
May be enrolled in
a degree program
or taking individual
courses.
5 | P a g e
DEPENDENTS OF EMPLOYEES ON LONG-TERM DISABILITY OR OF DECEASED EMPLOYEES
The university grants scholarships to the dependent children of employees who become permanently
disabled and are no longer able to work, or die while employed by the university, provided that the
employee completed ten or more years of full-time benefits-eligible service with Northeastern
University immediately prior to the time of disability or death and under the following circumstances:
TUITION WAIVER PROVISIONS
The special provisions include:
− The scholarships are awarded with the provision that the requester is qualified for admission.
− It is the responsibility of the student to enroll or apply for admission into whichever programs or
courses he/she elects. The course registration process must be completed prior to submitting a
tuition waiver form.
− If an employee has more than one status with the university, the position with the most generous
benefit will determine the tuition benefit.
STUDENT STATUS
TUITION BENEFIT COVERS:
ELIGIBILITY
Spouse or Domestic
Partner
No tuition benefit available
Dependent Children,
which includes
children of
faculty/staff
members or
domestic partners
-Full tuition for
undergraduate and
graduate courses
-Excludes doctoral courses.
-Must be dependent of
employee or
dependent of domestic
partner at the time of
the employee’s death
or disability.
-Any new dependent
after the date of death
or disability is not
eligible for the benefit.
6 | P a g e
− Terms with multiple sessions are considered one academic term for tuition waiver purposes e.g.,
summer sessions I and II are considered one academic term.
− All courses taken by Northeastern University faculty and staff must be taken outside of their regular
work hours.
−
Faculty and staff cannot use their lunchtime, vacation or sick days to attend classes.
−
One course per term may be taken one-half hour before the end of the workday. For example,
if an employee’s workday ends at 4:30 p.m., he/she may take one course that begins at 4:00
p.m. The employee's supervisor must consent in writing to this arrangement and the employee
must make up the missed work hours during each week.
− Under certain circumstances, an exception to this provision may be considered if the course is:
−
The last one needed to graduate and is not offered outside of normal work hours;
−
A prerequisite to taking additional courses needed to graduate and the course is never offered
outside of work hours; or
−
Needed to graduate and is never offered outside of normal work hours.
− The employee must provide supporting documentation to show eligibility for the above exception.
In addition, the employee’s supervisor must consent in writing to this arrangement. These
documents must be sent to HRM. HRM will make the decision on the granting of the exception as
outlined above.
− No faculty member above the rank of instructor may enter a graduate degree program in his/her
own department or comparable unit. Faculty members engaged in graduate degree programs in
their own colleges may not participate in decisions regarding graduate curriculum or related
matters, or vote on graduate degrees.
− Please refer to the Student Handbook for the procedures on how to drop a course and the
corresponding penalties. If there is a penalty, the employee must have filed a Tuition Waiver or
he/she will be billed for the course.
WHAT IS COVERED AND WHAT IS NOT COVERED?
PROGRAMS NOT COVERED
PROGRAM NAME
COVERAGE
NU IN
Not Covered
Healthcare Innovation & EntrepreNURSEship
Not Covered
ABSN (Accelerated Bachelor of Science in Nursing)
Not Covered
RN to BSN
Not Covered
Global International Pathways
Not Covered
NUBound Program
Not Covered
Online MBA
Not Covered
Online MS in Finance
Not Covered
Online MS in Taxation
Not Covered
Summer Discovery Program
Not Covered
7 | P a g e
PARTIALLY COVERED PROGRAMS
Law School: JD and Master of Law (LLM) Programs
Spouse/Domestic partners & dependent children
eligible. Not extended to employees.
Faculty Led Study Abroad: Dialogues, Three Seas
Partial Coverage for dependent children. Tuition
benefit will waive one-third of tuition.
Basic International Study Abroad Programs
Partial Coverage for dependent children. Tuition
benefit will waive one-third of tuition.
Executive Doctorate in Law and Policy
Employee is eligible for 70% tuition discount.
Online Master of Law (LLM) Program
Extended to employees. Spouse/domestic partners
and dependent children not eligible.
Doctoral Programs
Extended to employees. Spouse/domestic partners
and dependent children not eligible.
IFSE- International Field Study Experience
Covers course tuition only.
Business Exchange and Graduate International
Studies
Dependent children only-covered at 100%.
HOW TO APPLY FOR TUITION REMISSION
− Full-time benefits-eligible faculty and staff can access the Tuition Waiver form online at myneu.edu.
Click on the Benefits and Services tab and then on the Tuition Waiver form.
− All other eligible employees can contact HRM at 617-373-2230 to request a copy of the form.
− Forms must be submitted to HRM to ensure adherence to the Tuition Waiver Program Guidelines.
Proper signature levels are required before HRM approves the waiver. HRM will forward a copy of
the approved waiver directly to Student Accounts.
− All waivers must be received within 30 days of the course start date. This allows HRM and Student
Accounts to provide employees with prompt notification of any problems with the waiver request.
This timing also allows the employee to withdraw from the course before the tuition charges are
incurred. Submission of late waiver requests do not allow for the proper taxation of tuition benefits
(when applicable) within the appropriate calendar year.
− Benefits-eligible faculty and staff with access to the online Tuition Waiver form can track the status
of the tuition waiver from the time it is submitted until it is processed by Student Accounts. After
the tuition waiver form has been approved by HRM, the status will be noted at Approved. After
Student Accounts has processed it, the status will be noted as Processed. Employees can also track
the status of a tuition waiver form by clicking here or logging on to:
− https://neuforms3.neu.edu/lfserver/TuitionWaiverStatusForm
− Please contact the Student Accounts team at studenta[email protected]u for account
related questions as they will have the most up-to-date information.
8 | P a g e
TAXATION OF BENEFITS
− Federal and state regulations mandate that certain tuition benefits are subject to federal and state
taxes. Some or all of the benefits received under the tuition waiver program may be considered a
taxable benefit. In general, graduate coursework and coursework for domestic partners and
dependents of domestic partners will increase the amount of taxable income for the year
− The estimated withholding is generally 37.65% of the tuition value exceeding the IRS maximum. This
tax percentage represents the sum of the following: 25% federal, 5% state and 7.65% Social
Security/Medicare taxes. This is typically true for Massachusetts residents. Please refer to current
IRS policy and applicable federal and state tax tables to identify individual tax liability.
− Affected employees will be notified by Student Accounts of the taxable tuition value and the
timeframe that payroll taxes will be withheld for the applicable academic term. If an employee
terminates or retires, the tuition benefit will extend until the end of the course. Any unpaid taxable
tuition will be included on a Form W-2 or 1099 in the appropriate calendar year.
− Graduate level courses that have NOT been approved as job-related are subject to taxation if the
tuition waiver benefit exceeds the IRS maximum (currently $5250) in a calendar year.
− An employee is responsible for discussing his/her job-related course selection(s) with his/her
supervisor prior to submitting the tuition waiver form for approval.
− The supervisor reviews the courses requested by his/her employees to ensure that they are job-
related. Job-related courses include:
−
Any course that allows the employee to meet minimum job requirements for his/her current job
as supported by his/her job description is to be considered job-related.
−
Any course that maintains or improves the skills required by the employee’s current job as
supported by his/her job description is to be considered job-related.
The following chart depicts the current taxable consequences for various course enrollees. As these
regulations are subject to change without notice; please refer to the current Internal Revenue Service
(IRS) regulations. This information is provided for general guidance only.
TYPE OF COURSE
STUDENT STATUS
TAXABLE TO
EMPLOYEE?
TAX WITHHOLDING PROCESS
UNDERGRADUATE
Faculty/Staff
No
Does not apply
Retiree
No
Does not apply
Spouse (of active or retired
employee)
No
Does not apply
Domestic Partner (of active or
retired employee)
Yes
Payroll deduction during
calendar year
Dependent children (of active or
retired employee)
No
Does not apply
Dependent children of Domestic
Partner
Yes
Payroll deduction during
calendar year
Dependent children (of LTD–
eligible or deceased employee)
No
Does not apply
Dependent children (of
Domestic Partner of LTD-
eligible, retired or deceased
employee)
Yes
Taxable value will be included
on Form W-2 or 1099, as
applicable.
9 | P a g e
GRADUATE
Faculty/Staff
Yes if not job-
related and
value exceeds
IRS max; No if
job-related
Payroll deduction during
calendar year
Retiree
Yes
Taxable value will be included
on Form W-2 or 1099, as
applicable.
Spouse (of active or retired
employee)
Yes
Payroll deduction during
calendar year or tax liability
will be included on Form W-2
or 1099, as applicable.
Domestic Partner (of active or
retired employee)
Yes
Payroll deduction during
calendar year or tax liability
will be included on Form W-2
or 1099 as applicable.
Dependent children (of active
employee)
Yes
Payroll deduction during
calendar year
Dependent children of Domestic
Partner
Yes
Payroll deduction during
calendar year
Dependent children (of LTD–
eligible, retired or deceased
employee)
Yes
Tax liability will be included on
Form W-2 or Form 1099, as
applicable
Dependent children (of
Domestic Partner of LTD-
eligible, retired or deceased
employee)
Yes
Tax liability will be included on
Form W-2 or Form 1099, as
applicable.
For an employee on a leave of absence exceeding 30 days, the tuition waiver benefit will only apply to
covered dependents. This includes the spouse, domestic partner and/or dependent children of the
employee and/or domestic partner. Refer to the taxable consequences for the spouse, domestic
partner and/or dependent children of an active employee cited above for general guidance.