Tuition remission is a University provided benefit designed to encourage employee and family participation in higher education.  As an element of the total compensation package, this benefit is designed to be competitive in supporting a foundational level of higher education.  Participation in the tuition remission program supports the overall university interest in personal and professional development.

Employee Tuition Remission Benefit

Full-time regular employees can receive a 100 percent tuition remission benefit for two courses per semester with a maximum of 15 credits 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 status effort (full-time/part-time) 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). However, employees who do not successfully complete a course (i.e. do not receive credit for the course within the semester in which it was taken) will be responsible for all or a portion of the tuition cost for that course. The charge to the employee will be based on the amount actually charged to tuition remission for the unsuccessful course. The charge will be applied to the employee’s student account. Exceptions will be considered on a case by case basis.

There are certain graduate level courses/programs, including the Medical and Law degrees, that are excluded from this benefit.

Doctoral level study is excluded from the tuition remission benefit.

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 maximum of 128 attempted credits or such other higher credit number as meets the requirements of the degree.

There are certain graduate level courses/programs, including the Medical and Law degrees, that are excluded from this benefit.

Doctoral level study is excluded from the tuition remission benefit.

Dependents are defined as follows:

DEPENDENT - A spouse recognized under Florida law, a University certified domestic partner or dependent child as defined below.  A marriage license is proof of dependency for a spouse.

DEPENDENT CHILD – An unmarried natural, adopted or step-child receiving 50 percent or more support from the University Employee.

PROOF OF DEPENDENCY - Every dependent of a University employee enrolled in the University of Miami health care plan will be eligible for tuition remission, provided they meet all the other tuition remission requirements. Certification of a dependent child normally requires a copy of the employee’s most recent IRS tax return (1040 U.S. Individual Income Tax Return); exceptions will be made in certain circumstances, however, such as divorce.

DEPENDENT CHILD ELIGIBILITY – To be eligible for this benefit, the dependent child must begin an undergraduate degree-seeking program before reaching the age of 23.  For graduate study, the dependent child must begin a graduate degree-seeking program within two years of the date of the completion of an undergraduate degree.  The dependent child will not be eligible for tuition remission for any semester that begins after reaching 27 years of age.

Spouse/Partner/Dependent Tuition Remission Benefits:
Employee hired as a full/part time regular on or before 9/1/02:

Years of EmploymentBenefit
90 days to 5 years75%
After 5 years100%*

Employee hired as a full/part time regular after 9/1/02:

Years of EmploymentBenefit
First year0%
2 - 5 years70%
6 - 10 years85%
Over 10 years100%*

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

* BFRAG REQUIREMENTS - All full-time undergraduate dependents that plan to use tuition remission are required to apply for the William L. Boyd, IV, and Florida Resident Access Grant (BFRAG). All dependents that qualify for the BFRAG will have the amount of the BFRAG subtracted from their charges for tuition and fees, and tuition remission will cover the remaining entitled costs. If a dependent qualifies for the BFRAG and does not apply as required, tuition remission will be reduced by the amount of the BFRAG. This BFRAG policy affects only dependents that are full-time undergraduate students eligible for 100 percent tuition remission. This BFRAG policy does not affect dependents receiving less than 100 percent tuition remission.

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.

Policies and Procedures