Full and part-time regular employees and their spouses and dependent children are eligible for University of Miami Tuition Remission. Tuition remission is available for undergraduate and graduate level courses. There are some graduate level courses/programs, including the Medical and Law degrees that are excluded from this benefit.

Employee Tuition Remission Benefit
Full-time regular employees can receive a 100 percent tuition remission benefit for up to:

• Seven credits in the fall semester
• Seven credits in the spring semester
• Eight credits in the summer semester, and
• One intersession class per calendar year

Part-time regular employees receive the same amount of credits as full-time regular employees; however the benefit is prorated based on their work effort in the system.

There is no limit to the total number of credits for which an employee can use the tuition remission benefit while employed at the University, only a per semester limit (see per-semester limits above).

Tuition remission for the Ph.D. program is approved on a case-by-case basis, based on a cost-sharing program.

Spouse/Partner/Dependent Tuition Remission Benefit
Spouses, Partners and eligible dependents are eligible for tuition remission based on the length of time the employee has been employed and the status of their employment at the University. Eligible dependents are limited to a lifetime maximum of 150 attempted credits.

Spouse/Partner/Dependent Tuition Remission Benefits

Employee hired as a full/part time regular on or before 9/1/02
Years of Employment       Benefit
90 days - 5 years                  75%
After 5 years                         100%

Employee hired as a full/part time regular after 9/1/02
Years of Employment       Benefit
First Year                             0%
2-5                                       70%
6-10                                     85%
More than 10                       100%

Note: The benefit for spouses and eligible dependents of part time regular employees is prorated.

Graduate Tuition Remission Taxation
The University manages its tuition remission plan in accordance with Internal Revenue Service (IRS) regulations. Tuition remission benefits at an undergraduate level are not taxable. Graduate tuition remission is subject to Federal Income and Social Security withholding taxes. Employees enrolled in graduate level courses will be exempt from taxation for the first $5,250 of graduate tuition remission per calendar year. The value of graduate tuition remission received by employees over $5,250 per calendar year is taxable income to the employee. Employees will be taxed on all graduate tuition remission received by dependents. The value of graduate tuition remission received by dependents will be allocated over the employee's remaining pay periods in the calendar year. These benefits are governed by the tuition remission policy.