Faculty/Staff Tuition Waiver Regulations

  1. It is the employee’s responsibility to ensure that their completed and signed tuition waiver is submitted to the Cashier’s Office via the MyPack Portal by the published deadlines. Tuition waivers cannot be accepted after the deadline or processed retroactively.
  2. The waiver is available to employees of the University System who work 75% time or greater, contribute to the retirement system and maintain eligible employment status the entire semester. Personnel of the Armed Forces of the United States assigned under military orders to an ROTC program as a permanent change of station are also eligible for tuition/fee waiver privileges.
  • Law enforcement officers at constituent institutions or affiliated entities with a probationary, time‐limited, or permanent appointment employed 20 or more hours per week on a continuing basis, regardless of eligibility for participation in either the North Carolina Teachers’ and State Employees’ Retirement System (TSERS) or the UNC Optional Retirement Program (ORP) are eligible for an unlimited amount of waivers. Temporary staff, including student temporary staff, are not considered law enforcement officers for purposes of this regulation.
  1. The tuition waiver may be used at any campus of the University of North Carolina system.
  • Employees enrolling under the tuition waiver program are subject to the rules of the individual institutions.
  1. There is no processing fee for using a waiver at NC State.
  2. Employees can waive tuition and fees for up to 3 courses per Academic year (example: Fall 22, Spring 23, Summer I 23, or Summer II 23). They may use up to three waivers in a Fall or Spring semester, however, they can waive only one class in the summer. Law enforcement officers as defined in item number two above are entitled to unlimited waivers.
    • Employees enrolled as students under the tuition waiver may not be entitled to the services, facilities, activities, and programs supported by student fees. Employees using a tuition waiver to cover all courses they are registered for in a given semester are not eligible to use services such as Carmichael Gym, Student Health Services, or receive free student athletics tickets. Only those who pay out of pocket for at least one course each semester may utilize these services and programs.
  1. If an employee withdraws from a tuition-waived class after the last date to register, add or drop with a tuition adjustment (official census), the dropped course(s) counts towards the total waivers allotted per academic year.
  2. The waiver can be used for Undergraduate, Graduate, or Distance Education courses. The waiver does not apply to non-credit Continuing Education courses and does not apply to study abroad group programs (cannot be applied towards a study abroad program cost inclusive of instructional expenses).
  • Audited courses count towards the annual allotment of waivers.
  • Faculty and Staff who are classified as “GRADUATE” or “NDS-Grad” may not use a waiver and receive an additional audit course for free. When registering and paying for other on-campus classes (Distance Education does not qualify for other course work) the student may receive one audit class free.
  1. Only the classes listed on the waiver form will have the tuition waived.
  • You will be charged at the appropriate rate for the hours of registered courses not listed or eligible for the tuition waiver.
  • All changes to course schedules must be submitted on a new and approved tuition waiver.
  • Classes with required labs/practicum are counted as one class for the purpose of calculating the waiver. These classes are listed in the MyPACK Portal with the notation to “Schedule the Lecture and One Lab” or “Must also register for one Section of XXX”.
  1. The tuition waiver does NOT include other charges such as special course fees, program fees (COE, PGM), study abroad program costs/fees, application fees, late registration fees, charges related to liquidation of student indebtedness, or miscellaneous service charges.
  2. A participating employee who does not continue in an eligible employment status throughout the entire semester during which the tuition waiver has been requested, and —
  • Who wishes nonetheless to continue their course enrollment, will become responsible for the full amount of the in-state or out-of-state tuition and fees for the total number of credit hours, which will be charged to the student’s account, OR
  • Who withdraws from their course enrollment immediately coincident with the discontinuation of their eligible employment status, will not be held responsible for the tuition and fees.
  1. Depending upon prevailing tax laws, the value of the tuition waived may be considered reportable taxable compensation subject to social security, federal and state tax withholding, unless the course is deemed job related.
  • To meet the federal job relationship definition, the course must maintain or improve skills required for the job, or be required by the employer as a condition of continuing employment.
  • If the course is needed by the employee in order to meet the minimum education requirements of the job, or is part of a program of study that will qualify the student for a new trade or business, the job relationship definition for tax exclusion may not be used.
  • It is the responsibility of the employee and supervisor to determine if the course is “job related” or “required for continued employment” and mark the appropriate box on the Tuition Waiver Application. Unchecked boxes will default to “not job related“.
  • If a participating employee officially withdraws from school or drops the class for which the tuition waiver had been requested, the value of the tuition waived will not be taxable so long as the withdrawal or course drop occurs no later than the last day to withdraw with a prorated refund for that semester.
  1. The completed and signed (by both employee and supervisor) tuition waiver must be received via the MyPack Portal no later than the last day to register, add a class, or drop a course with a tuition adjustment (official census date).
  2. Tuition Waiver Regulation – The Tuition Waiver Regulation (REG07.55.08) requires employees to enroll in the course by the Official Census Date in order to use the tuition waiver. Applying the existing Official Census Date deadline for the tuition waiver form to course enrollment provides clarity for employees and the Cashier’s Office and eliminates the need for the Cashier’s Office to monitor late enrollments continually.
  3. Faculty/Staff Tuition Waiver – Employee tuition waivers are considered a benefit of employment and costs incurred as a result of using a waiver or failure to submit a timely waiver are not appealable.
  4. Tuition Waiver policy: http://policies.ncsu.edu/policy/pol-07-55-07