Policy Author:
Employee Engagement
Responsible Office – Department:
Employee Engagement
Effective Date of Policy:
May 1, 2021
Daemen University offers a Tuition Waiver Benefit to active, full time and limited full time employees, their spouse, and domestic partners or eligible dependent children as defined below. Tuition benefits are contingent upon acceptance to the university(s) and the student continuing to show academic progress. Part-time, temporary, per diem and Adjunct Faculty are not eligible for tuition waiver benefits. For more information on this benefit, please contact the Employee Engagement Office.
| Program | Eligible Person(s) | Waiver Benefit | Tax Implications |
| Undergraduate | Full or limited full-time active employee, their spouse, domestic partner, or dependent child | 100% tuition | N/A |
| Graduate | Full or limited full-time active employee | 100% tuition | Not taxable if job-related. Taxable over $5,250.00 if courses are NOT job-related |
| Graduate | Spouse, domestic partner of full or limited-full time active employee | 100% tuition | 100% of the benefit is taxable to the employee |
| Graduate | Dependent child of full or limited full-time active employee | 50% tuition | 100% of the benefit is taxable to the employee |
UNDERGRADUATE TUITION WAIVERS
Full or limited full time employees, their spouse, domestic partner, or eligible dependent children as defined by IRS regulations, are eligible to attend undergraduate courses at Daemen University and receive a Tuition Waiver. The eligibility for a Tuition Waiver begins the semester after the employee’s hire date. Eligibility for a Tuition Waiver ends upon the termination of the employee’s employment.
The Tuition Waiver will cover the cost of tuition, less any scholarships or grants the student is eligible to receive. If the student is attending full time, they are required to complete the Free Application for Federal Student Aid (FAFSA) as part of the application process and must comply with applicable Financial Aid Department policies and procedures.
The following fees are covered by the Tuition Waiver benefit: university Fee, Student Activity Fee, Extra Credit Hour Charges, and Laboratory Fees.
The following fees are not covered by the Tuition Waiver benefit: Applied Music Fees, Student Health Insurance, Room and Board (including Room and Board damage deposit), and Text Books.
Because faculty compensation in summer sessions derives directly from tuition revenue, the university reserves the right to request course registration changes or to cancel summer classes in which an insufficient number of paying students are enrolled. A Tuition Waiver cannot be used for independent study in summer sessions.
The employee must complete an Application for Tuition Waiver for the academic year(s) if full time or semesters as applicable if part time. Ensure that you complete all known academic years/semesters in your application; you may submit the entire duration for the student’s studies at Daemen. Failure to complete the Application for Tuition Waiver will result in class registration being cancelled.
Undergraduate Tuition Waiver Benefit for Eligible Dependent Child:
- The Undergraduate Tuition Waiver covers 100% of tuition for eligible dependent children under the age of 24 years old.
- Eligible dependent children who have been continuously enrolled in an undergraduate degree program and who reach the age of 24 years before completing the degree will receive an extension of the tuition waiver benefit for up to a total of 30 additional attempted credit hours.
- Tuition waivers will be extended to eligible dependent children who are age 15 or older at the time of death of the full-time employee who:
- Has ten or more years of continuous service as a full-time Daemen employee; and
- Was employed at Daemen University as a full-time employee at the time of death.
Definition of Eligible Dependent Child for Undergraduate Tuition Waiver:
- Was eligible to be claimed in a previous period as a dependent under IRS guidelines;
- Under the age of 24; and
- Provides current evidence of financial dependency in the academic year the Tuition Waiver is requested.
GRADUATE TUITION WAIVERS
Employee Tuition Benefit:
A 100% tuition waiver benefit is available for graduate level courses at Daemen University for full and limited full time employees.
Tuition waiver benefits for courses that are job related are non-taxable to the employee. A course is job related if it is needed to maintain or improve an employee’s job skills; or to meet the express requirements of the employer; or the requirements of law or regulations, imposed as a condition to retaining the employee’s salary, status or employment. Employees requesting a Tuition Waiver for graduate courses at Daemen University are required to complete a Job Related Verification Form for the Office of Employee Engagement immediately after registering so that the tax consequences for the courses may be determined.
Courses are not job related if they serve to meet the minimum requirements of a job or are part of a program of study qualifying an individual for a new profession. The first $5,250 per calendar year in graduate educational assistance for non-job related courses is considered non-taxable.
Spouse/Domestic Partner/Dependent Child Tuition Benefit:
A 100% tuition waiver benefit is available for graduate level courses at Daemen University for full and limited full time employee’s spouse or domestic partner and a 50% tuition waiver benefit is available for graduate level courses at Daemen University for dependent children as defined by the IRS regulations.
The total value of the waiver issued to a spouse, domestic partner or dependent child is taxable to the employee. The cost of the tuition waived will be added to the employee’s taxable income each semester and the appropriate state, federal and FICA deductions will be taken over six pay periods. For Spring semester, the deductions will be made April/May/June. For Summer/Fall semesters, the deductions will be made October/November/December.
Employees requesting a Tuition Waiver for their spouse, domestic partner, or eligible dependent children for graduate courses at Daemen University are required to complete a Tuition Waiver Application Form prior to registering, and should submit the form for all academic years and/or semesters so that all are registered.
Eligible Dependent Child – Graduate Tuition Waiver is defined as a child that:
- Is under the age of 27 years of age; and
- Was eligible to be claimed in a previous period as a dependent under IRS guidelines.