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.
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.
Dependents (child or spouse) who are hired at the University as a benefits eligible employee will only be entitled to the employee tuition remission benefit.
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.
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 requires a copy of the employee’s most recent IRS tax return (1040 U.S. Individual Income Tax Return); however, exceptions will be made in certain circumstances, 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.
Employee hired as a full/part-time regular on or before 9/1/2002:
Employee hired as a full/part time regular after 9/1/2002:
|Years of Employment ||Benefit |
|90 days to 5 years ||75% |
|After 5 years ||100%* |
|Years of Employment ||Benefit |
|First year ||0% |
|2-5 years ||70% |
|6-10 years ||85% |
|11 + years ||100%* |
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.
Below is an example in determining a rough estimate of your expected taxation. In this example, an employee will be taking six credits for the semester and the per credit cost is $1,850. To view the current cost per graduate credit, please click here
. The employee's tax bracket is 25%.
$1,850 (cost per credit) x six (number of credits) = $11,100
$11,100 (total from prior calculation) - $5,250 (tax exemption amount per calendar year) = $5,850 (amount you are estimated to be taxed on)
$5,850 (amount you are estimated to be taxed on) x 25% (assuming this is your tax bracket) = $1,462
(estimated amount of additional taxes)
To request a more accurate figure, please contact Payroll at 305-284-3004, option 2.
Graduate Tuition Remission Taxation Form
Dependent/Spouse Graduate Tuition Remission Taxation Form
Courses Not Covered
The University recently announced new UOnline Master’s degree programs in Finance and Sports Administration. As with other special Master’s degree programs and doctorate programs, these new programs are not available for Tuition Remission. Please refer to the Tuition Remission policies for additional details on the benefit program.
In addition, tuition remission is not available in the following areas:
• School of Law or School of Medicine
• Special programs including the Executive MBA, Working Professional Program MBA and the Master of International Business programs in the Graduate School or Undergraduate School
• Private music lessons
• All private lessons and hobby courses
• Auditing of courses
• In-service courses in Miami-Dade County Schools
• Courses required for certification or licensure that are conducted in whole or in part by outside vendors, and
• Non-credit courses
• Doctoral level study
Most credit courses are covered under tuition remission with the exception of the above. However, please check with the specific program for its tuition eligibility.
Admission to the University
All employees and dependents must apply to the University and are not automatically eligible for admission based on the tuition benefit. Please contact Admissions
for specific instructions on the application process for the University of Miami.
Once admitted and registered, tuition remission is an automatic process. The University system is programmed to recognize an employee and/or dependent who is eligible for tuition remission. If you experience any problems with tuition not being posted, please contact HR-Benefits at 305-284-3004 or by completing the online form here
Policies and ProceduresAdministrative/Professional