a) Employees who have tuition awards from outside sources must

Page 1 of 4

EMPLOYEE TUITION REMISSION

ELIGIBILITY

REGULAR FULL TIME*: ADMINISTRATORS, LOCAL 153 CLERICAL/TECHNICAL, LOCAL 153 SECURITY,

LOCAL 311, LOCAL 32BJ MEMBERS WHO HAVE COMPLETED 3 MONTHS OF EMPLOYMENT.

9 credits/semester. Maximum of 24 credits per Calendar Year

REGULAR PART TIME*: ADMINISTRATORS, CLERICAL /TECHNICAL MEMBERS WHO HAVE COMPLETED 3

MONTHS OF EMPLOYMENT.

4 credits/semester. Maximum of 12 credits per Calendar Year

*Tuition Remission will be granted for the first registration period following 3 months of employment

FULL TIME FACULTY

PART TIME ADJUNCT FACULTY WHO HAVE COMPLETED TEN OR MORE SEMESTERS (as visitor or adjunct)

GENERAL REGULATIONS

a) Employees who have tuition awards from outside sources must contribute those subsidies to Pratt

Institute.

b) The employee must meet normal course entry requirements; maintain good academic standing and good

personal conduct.

c) Only active employees are eligible for tuition remission. If employment is terminated, the registered

student is responsible for the payment of the balance due for the full fifteen (15) weeks of the term.*

(Example: Termination occurs during sixth week of employment. 6/15 of remission is granted. 9/15 to

be paid by the employee, whether or not the employee continues the courses.) Withdrawal slips should

be filed promptly.

d) Tuition remission applies to courses in which there is sufficient enrollment to justify conducting the

course, and in which there is room without scheduling additional sections.

e) ALL COURSES MUST BE TAKEN OUTSIDE REGULAR WORKING HOURS.

Rules and regulations on “refunds” are clearly stated in the bulletins of each School. If, however, there

are questions on this matter please write or go to the Bursar’s Office for clarification.

g) The Institute determines the number of instructors, classes, laboratories, etc., required for each term

dependent upon the number of students who register. Planning for all this presents serious problems and

many commitments must be made by the Institute. Please consider, carefully, the selection and number

of courses for which you wish to register. Withdrawal or termination means a definite loss in time,

money and benefits to you and the Institute.

NOTE: *Length of term varies with the School/Division and session.

I have read and understand the information in and hereby agree to abide by the regulations concerning

registration, tuition payment and course withdrawal.

PLEASE PRINT FULL NAME_____________________________________________________________

EMPLOYEE’S SIGNATURE

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TUITION REMISSION DEADLINE

All tuition remission paperwork, including changes to your schedule, is due to the Human Resources office no later than the

last day of the Add/Drop Period of the semester in which you are taking classes. Failure to submit completed Tuition Remission

forms according to this deadline will result in denial of payment by the Human Resources office.

-If you make any changes to your schedule after you have submitted your Tuition Remission paperwork, you must notify the Human

Resources office of the changes as this may affect your tuition remission amount and your taxable income.

COST AND TAXABILITY

For more information on this section please visit www.irs.gov and search under Tax Benefits for Education.

-Tuition Remission covers tuition ONLY. You are still responsible for all other general registration fees and other required fees. If

you currently have medical coverage, you are also responsible for waiving the student health insurance fee in a timely manner.

-Tuition remission is a taxable benefit under IRS regulations. All* undergraduate, graduate, and continuing education tuition over

$5250 per calendar year is taxable. See implications below in the Tax withholding section.

-PART TIME FACULTY Part time adjunct faculty are eligible for tuition remission on a pro rata basis. The pro-ration per

semester shall be based on the faculty member’s workload in the last preceding semester as against a full time per semester workload

in the faculty member’s department.

Ex: You are an eligible part time faculty member who taught 9 contact hours in the previous semester (not including the summer)

and your tuition costs are $5000. Your tuition Remission is calculated as follows:

9/12(a full time workload) = .75

Your tuition remission amount is $3750.00 (75% of $5000)

You are responsible for a tuition amount of $1250.00. Please note that IRS regulations regarding taxability also apply.

*JOB-RELATED COURSES: Please speak with a qualified tax consultant if you have any questions about this category.

Job-Related courses are exempt from IRS taxation. The employee must be matriculated and the education must meet at least one of the following

tests:

· The education is required by the employer or by law for the employee to keep his or her present salary, status, or job.

· The required education must serve a bona fide business purpose of the employer.

· The education maintains or improves skills needed in the present work.

However, even if the education meets one or all of the above tests, it is not qualifying education if it:

· Is needed to meet the minimum educational requirements of the employee’s present trade or business, or

· Is part of a program of study that will qualify the employee for a new trade or business.

INDICATE HOW YOU WILL HANDLE TAX WITHHOLDING FOR TUITION REMISSION

Check one of the two selections below. If you do not designate otherwise, taxes will be withheld where

appropriate.

YES, Please make the proper tax deductions from my paychecks. Please note that tax will be

withheld during the semester in which classes were taken.

EX: If you take classes during the Spring semester, and the tuition is $5200, you will not be taxed for Federal or State

taxes for that semester. There is still a small portion for payroll taxes that will be taken out. If you then take a class in

the summer and/or anytime thereafter in the same calendar year, you will be taxed on any tuition amount that exceeds

$50(the maximum non-taxable tuition benefit is $5250 per calendar year). This is done by adding the tuition to your

salary so that taxes can be taken out for that additional amount. Once it has been taxed, that amount is automatically

deducted from your salary, so you are only paying the taxes on that amount, and not actually receiving the salary.

NO, I do not wish the Institute to make Federal and State deductions from my paychecks for the

taxable tuition remission. A small portion for payroll taxes must still be deducted. I understand

that the tuition will be included in my taxable income for the tax year in which it is granted.

Please note that you should check with an accountant if you choose this option as you may

be subject to IRS penalties for under withholding.

I have read and understand the costs and taxability associated with tuition remission and its deadlines.

EMPLOYEE’S SIGNATURE

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TUITION REMISSION APPLICATION FOR ELIGIBLE EMPLOYEES

Please complete all steps in the order outlined below.

STEP 1 - PLEASE PRINT YOUR NAME AND WORK LOCATION.

NAME

TODAY’S DATE:

SCHOOL OR DEPT.

TEL. EXT.

TITLE

SS #

DATE EMPLOYED

IF PT FACULTY, PLEASE NOTE

DAYTIME PHONE #

STEP 2 - PLEASE ANSWER ALL THE QUESTIONS BELOW.

a) Term and year in which courses are to be taken:

d) School in which courses are to be taken this term:

STEP 3 - LIST ALL COURSES BELOW.

COURSE

SECTION

COURSE TITLE

DAYS

TIME

CREDITS/CEU

REGULAR POINTS: PLUS EQUIVALENT NON-CREDIT POINTS = TOTAL POINTS:

STEP 4 - APPROVAL OF THE DEAN OF THE SCHOOL IN WHICH THE COURSES ARE TAKEN.

This applicant is in good standing and approved for tuition remission in this school. The course numbers, titles, days, hours

and points as listed above are correct.

_______________________________________ ___________________________________

SCHOOL IN WHICH COURSES ARE TAKEN AUTHORIZED SIGNATURE AND DATE

STEP 5 -FINANCIAL AID STATEMENT -

Do you have any tuition awards from outside or Pratt sources? (i.e., scholarships, grants, etc.)

No Yes If yes, please list below:

AWARD DESCRIPTION AMOUNT

$__________

If you are eligible for financial aid, your financial aid will be adjusted according to your percentage of tuition

remission. Please consult with the Financial Aid office if you have any questions about your financial package.

STEP 6 -APPROVAL OF THE DIRECTOR OF HUMAN RESOURCES

1. Have your supervisor verify your work schedule on the following page.

2. Bring this tuition remission form and a copy of your Registration Statement to the Human Resources Office.

3. Regular Courses: The course selection and meeting times will be verified and the payment will be submitted to the

Bursar’s office.

Continuing Ed: You will be notified to pick up your fee payment voucher which you must submit directly to the

Continuing Ed. department.

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SUPERVISOR’S APPROVAL

WORK SCHEDULE AND CLASS VERIFICATION

MON

TUE

WED

THU

FRI

SAT

SUN

08-09

09-10

10-11

11-12

12-01

01-02

02-03

03-04

04-05

05-06

06-07

07-08

08-09

CERTIFICATION STATEMENT

1) I certify and understand that the regularly scheduled hours of work listed below have not and

will not be adjusted or altered for scholastic purposes.

EMPLOYEE’S SIGNATURE AND DATE

2) This program will not interfere with the applicant’s official duties, or regularly scheduled work

hours which are outlined above.

3) *To authorize as Job-Related you must also submit a statement indicating how each class is

related to the employee’s job each semester. Please see the section titled JOB RELATED

COURSES on page 2 of this application.

SUPERVISOR’S SIGNATURE AND DATE