Faculty/Staff Tuition Waiver

1. Introduction

North Carolina General Statute section 116-143 authorizes the Board of Governors to provide a waiver of tuition and fees for faculty and staff under certain conditions. The UNC Policy Manual 1000.2.2 and 1000.2.2.1 [R] provides the regulations to implement the waiving of tuition and fees for qualified faculty and staff. Consistent with UNC Policy and state law, and as provided by this Regulation, eligible faculty and staff members employed by East Carolina University may have tuition and required fees waived for up to three ECU for-credit academic courses per year.

2. Eligibility

Any permanent SHRA, CSS, or EHRA employee of any of the institutions listed below, working 30 or more hours per week for nine or more months per year, is eligible for this waiver. Temporary staff are not eligible for the waiver under this Regulation.

• a. East Carolina University;
• b. Any constituent institution of the University of North Carolina;
• c. The North Carolina School of Science and Mathematics;
• d. The University of North Carolina Hospitals at Chapel Hill; and
• e. UNC System Office

The following individuals are “Employees” for purposes of this regulation and are also eligible for the waiver:

• a. Military personnel assigned to Reserve Officer Training Corp (ROTC) programs of a constituent institution of the University of North Carolina while under orders;
• b. Civilian personnel federally employed 30 or more hours per week on a continuing basis in a position adjunct to an ROTC program of a constituent institution of the University of North Carolina.
• c. Campus law enforcement officers at constituent institution or affiliated entities with a probationary, time-limited, or permanent appointment employed 20 or more hours per week on a continuing basis.

For purposes of this Regulation, “year” is defined as: an academic year of fall semester, spring semester, and the summer sessions that follow, unless otherwise specified.

Employment and class registration must occur on or before the last day for registration and schedule changes, per the University’s Academic Calendar. Employees seeking enrollment must be academically eligible for the course.

3. Requirements and Procedures

Faculty and staff tuition waivers should be requested using Banner Self Service on ECU Pirate Port. The applicant’s supervisor or unit head must certify that such enrollment will not interfere with satisfactory performance of normal employment obligations, Both the request and supervisor approval must be submitted no later than 5:00 pm on the last day for registration and schedule adjustments per the appropriate academic calendar.

Limitations:

• 1. Faculty or Staff enrollment pursuant to this regulation shall not interfere with normal employment obligations.
• 2. The employee seeking to enroll under this regulation is academically eligible for admission to the institution
• 3. Tuition/Fee Waivers will be granted based on space availability in the course.
• 4. The waiver of tuition and required fees for an employee shall be limited to three courses per academic year.
  • a. However, notwithstanding this limitation, law enforcement officers as defined in Section 2C above, may enroll in an unlimited number of courses per academic year.
    • i. In addition to the other requirements of this regulation, enrollment in courses by a campus law enforcement officer shall be subject to approval by the officer’s campus police chief or director of campus safety and security.
    • ii. Enrollment in courses by the campus police chief or director of campus safety and security is subject to approval by the chief’s or director’s immediate supervisor.
• 5. The employee must maintain employee status, as defined above in section 2, for the duration of the course enrollment. Otherwise, the employee shall be responsible for payment of all applicable tuition and fees.
  • a. This payment requirement shall not apply to an employee who is eligible under this policy at the time of enrollment in a course and is later reduced in force (SHRA) or separated for budgetary reasons (EHRA) prior to completion of the course.
  • b. This exception does not apply to the end of a time-limited or term position.

Taxability:

Tuition waived is considered reportable taxable compensation subject to Social Security, federal, and state tax withholding if the value of the benefit exceeds the IRS established limits. Depending upon prevailing tax laws, for each calendar year, the tuition benefit amount over the IRS threshold will be reported as income on the employee’s W-2 form.