Policy Number: 4-66
Policy Name: COURSE FEE WAIVER
Revisions: December 8, 2003, May 2, 2008; October 2011
Eligible full-time and part-time employees may register for two courses each semester or session. The maximum per calendar year is six requests for full-time employees and three for part-time employees.
Eligible employees may transfer this benefit to a spouse/same-sex domestic
partner or dependent child. The spouse must be legally married to the employee
at the end of the late registration period. Same-sex domestic partners must
have an executed Affidavit of Domestic Partnership on file with Human Resources-Benefits.
The dependent child is defined as a natural child or a legally adopted child
of the employee or spouse who has been claimed by the employee as an exemption
for Federal Income Tax purposes on the employee's most recent tax return.
- Limitation of Fee Waiver
One course with a unique number up to four credits; or one course and its related laboratory (whether or not it carries a separate course number) not exceeding four credit hours; or one noncredit course not exceeding an amount equal to the cost of four undergraduate credit hours for Delaware students. Acceptance in a particular course without payment of course fees:
- Must not displace an advance -registered, paying student; and
- Must not cause the need for a second course section or precipitate other action that would add appreciable costs to the University.
- The employee will be responsible for the following fees:
- The Registration Fee will be assessed for each term/session a fee waiver is granted. For this purpose, Continuing Education courses are associated with the semester or session during which most of the class sessions are held.
- The General Fee will also be assessed for each Summer Session a fee waiver is granted.
- The eligible employee must be on the active payroll as of the end of the late registration (free drop/add) period for the semester/session in which the fee waiver is requested.
- Release time from work may be granted provided that:
- The absence does not interfere with University duties and the time lost is made up,
- The course is not offered in Continuing Education or during non-working hours, and
- The course is of direct benefit to the work of the individual. The fact that a course may meet degree requirements may not in itself be sufficient reason for approval.
- Under no circumstances may more than one course be taken during working hours.
Employees do not qualify for fee waivers if they terminate, go on leave without pay, or are placed on layoff before the end of the late registration period.
Course Fee Waivers as Taxable Income
- Undergraduate Level: Fee waiver benefits used by a spouse, same-sex domestic partner, or partner's dependent for undergraduate-level courses are reported as taxable income to the employee.
- Graduate Level: Federal legislation allows eligible employees to receive up to $5,250 in tax
free educational assistance for graduate-level courses. Fee
waiver benefits used by a spouse, same-sex domestic partner and/or dependent
children for graduate level courses are reported as taxable income for the employee.
After the student has registered for the course, the employee:
- Completes the Educational Benefits web form for Course Fee Waiver. Note: Completion of this form does not replace the requirement for the student to register for the course and to submit a fee payment card or bill form to Student Financial Services by the appropriate dates.
- Completes the "employee" section of the form and (if release time is required) adds their Supervisor as an approver.
The web form must be submitted prior to the end of the late registration (free drop/add) period.
Submitted by: Benefits Services