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Administrative Services Manual
Employee Tuition Reimbursement

Section: Travel Effective Date: 10/20/2008
ASM Policy: 5.6.6 Supersedes: 9/1/2006



The specific Regulations and Policies on UWM Employee Tuition Reimbursement Program and who is eligible can be located at the following Human Resources website: http://www.uwm.edu/Dept/HR/refmaterial/htms/tuitionregs.html

I.

Tuition and fees shall be reimbursed only upon successful completion of the course if the employee is still employed at UWM. Books, supplies and travel costs are not reimbursable. If an employee changes jobs within UWM prior to completion of an approved course, s/he must notify the new employing department of the approval. Segregated fees may be reimbursed or waived. (See section VI) 

The following three items must be submitted when requesting reimbursement:

 

A.

A completed Request for Authorization to Reimburse Employee's Fee/Tuition approved prior to beginning of classes.
 

B.

Evidence of having paid reimbursable fees, a fee receipt.
 

C.

Evidence of successful completion of the coursework or training (grade report or certification of completion, etc.)

II.

Each labor Agreement has its own definition of what constitutes coursework appropriate for reimbursement. For nonrepresented classified and unclassified employees, Educational Assistance is classified into two categories:
 

A.

Job-related - Credit and noncredit, undergraduate or graduate level coursework or training that is required by the University, or by law or regulations, to maintain salary, status or current position (if the requirements serve a business purpose of the University) or taken to maintain or improve skills required in the employee's present work

 

B.

Career-related - Undergraduate and graduate level courses and professional development courses which will qualify an employee for advancement. Courses for personal enrichment do not qualify.
 III. The taxability of reimbursement is subject to the existing provision of Section 127 of the Internal Revenue Code.  Employees should be advised to obtain tax counsel as to the reportability and deductibility of educational expense reimbursements.  Generally, educational expenses qualifying as job-related are not reportable by the University as income to the employee.
IV. Limitation of Costs/Reimbursements
  A. The taxability of reimbursement is subject to the existing provision of Section 127 of the Internal Revenue Code.  Employees should be advised to obtain tax counsel as to the reportability and deductibility of educational expense reimbursements.  Generally, educational expenses qualifying as job-related are not reportable by the University as income to the employee.
  B. Nonrepresented Classified Employees may be reimbursed up to100% for one course of up to five credits per term provided the course is taken at UWM. If the course was not taken at UWM, the reimbursement is limited to the amount equivalent to UWM's tuition for a corresponding course.
 

C.

For coursework taken at UWM, the employee is entitled to the waiver of the segregated fee amount.
 

D.

Unclassified Employees are entitled to the same reimbursement benefits as Nonrepresented Classified Employees.

Direct procedure questions to the Travel Office, 6651 or email.

Direct policy questions to the Labor Relations Coordinator in the Department of Human Resources. Phone 229-4463.

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