Wright State University

Policy number: 4205

Subject: Fee Remission
Date issued: Revised/July 1996

Authority: Board Resolution 87-30 (April 16, 1987); Board Resolution 87-3 (October 8, 1986); Board Resolution 85-31 (April 4, 1985); Board Resolution 84-42 (June 1, 1984); Wright State University Code of Regulations; Internal Revenue Code 117 (d)(2)

4205.1 General Fee Remission Policy

The Board of Trustees has established an employee Fee Remission Policy to permit and encourage employees, their spouses, and eligible dependents to enroll for course work at the university under the provisions of the Wright State University Code of Regulations. The benefit consists of payment of the instructional fee, general fee, and out-of-state tuition while engaged in course work at the university for employees and payment of a portion of the instructional fee, general fee, and out-of-state tuition while engaged in course work at the university for their spouses and eligible dependents. The policy also provides a benefit for services rendered the university by graduate students.

4205.2 Eligibility for Benefits

Eligibility is determined by the status of the employee on the first day of the applicable term. The following persons are eligible for benefits under the Fee Remission policy:

  1. Employees of the university holding appointments recognized as annual full-time equivalency positions (that is, at least 75 percent of standard full-time) in the following categories:
    1. Fully affiliated faculty employed on a continuing full-load basis for a minimum of three academic quarters per year or the annual equivalent;
    2. Professional/administrative staff employed on a continuing full-employment/forty-hour-per-week basis for a minimum of the academic year or the annual equivalent;
    3. Hourly staff employed forty hours per week on a continuing basis for a minimum of the academic year or the annual equivalent.
  2. Spouses and dependents of eligible employees. A "dependent" is a son, stepson, daughter or stepdaughter of the employee as defined in the Internal Revenue Code, Section 151(e)(3), who is eligible to be claimed as a dependent on the employee's federal income tax return.
  3. Retirees, including those on disability retirement, who have ten years of Wright State University service, and who were eligible at the time of their retirement, and their spouses and dependents.
  4. Spouses and dependents of employees who were eligible at the time of their deaths or spouses and dependents of eligible employees on disability leave.
  5. Employees on disability leave [see Policy 4203.2 d)] normally may receive fee remission for an unlimited number of courses, if the anticipated courses do not interfere with the disability. However, when the employee anticipates returning to work during the term for which the fee remission is being requested, that employee will only be eligible to receive the fee remission in accordance with Section 4205.6 of this policy.
  6. Graduate assistants, graduate teaching assistants, and research fellows, who are employed on a part-time basis under a university contract.

4205.3 Adjustment to Gross Income

Internal Revenue Code 117(d)(2) indicates that while educational benefits below the graduate level shall not be considered part of the employee's gross income, educational benefits at the graduate level for employees, spouses, and dependents shall be included as part of the employee's gross income. The specific adjustments are as follows:

  1. Fees remitted for graduate courses are included in gross income.
  2. Fees remitted for undergraduate courses are excluded from gross income.
  3. Fees remitted for continuing education courses are excluded from gross income.

4205.4 Procedures

  1. Except for graduate assistants, graduate teaching assistants, and research fellows, persons eligible for benefits should obtain a fee remission form from the eligible employee's departmental office or from the Department of Human Resources. The applicant should complete the form, following the instructions, and submit the completed form to the cashier at the time of payment of fees.
  2. Graduate assistants, graduate teaching assistants, and research fellows should obtain a fee remission form at the School of Graduate Studies. The applicant should complete the form, obtain verification of status from the School of Graduate Studies, and submit the completed form to the cashier at the time of registration verification.
  3. Fees not covered by the fee remission must be paid at the time the fee remission form is presented to the cashier.

4205.5 Allocation of Benefits

Upon proper authorization, a payment shall be transferred to the appropriate university account in payment of all or a portion of the instructional fee, general fee, and out-of-state tuition for the eligible student.

4205.6 Limitations on Benefits

  1. An employee in active pay status is limited to maximum benefits equal to the instructional fee, general fee, and out-of-state tuition for a maximum of eight credit hours per quarter. Summer terms A, B, and C constitute one quarter. For the purpose of employee fee remission, there are four quarters per year: fall, winter, spring, and summer. Also, for the purpose of employee fee remission, summer terms A and B are each equivalent to one-half of a quarter. Spouses and dependents of eligible employees, retirees, and employees on disability leave are not subject to these limitations.
  2. Benefits for credit-hour courses for an employee in active pay status apply only to courses included in regular undergraduate and graduate level programs, except in Medicine, Professional Psychology, and as noted in paragraph 4205.6 d). Benefits for credit-hour courses for an individual other than an employee in active pay status apply only to courses included in regular undergraduate and master's level programs, except as noted in paragraph 4205.6 d).
  3. Benefits for credit-hour courses are limited to payments equal to the amount of the instructional fee, general fee, and out-of-state tuition. However, except for graduate assistants, graduate teaching assistants, and research fellows, non-employees or employees not in active pay status receiving fee remission for undergraduate and/or graduate courses shall pay a portion of the fees as stipulated by the Board of Trustees.
  4. All graduate assistants, graduate teaching assistants, research fellows, and full-time instructors who are required to be enrolled in a graduate program shall have complete remission of instructional fees, general fees, and out-of-state tuition. No payment of a portion of the fees or tuition shall be charged.
  5. Graduate assistants, graduate teaching assistants, and research fellows on an annual appointment are eligible to receive benefits for a total of four consecutive quarters (up to sixty quarter credit hours), of which the summer quarter only may be split between two academic years.
  6. Except for certain restricted offerings, an eligible employee may have 75 percent of the fee for noncredit courses or workshops remitted if the enrollment is approved by the employee's supervisor as being beneficial for the training of the employee. Certain noncredit courses or workshops may be restricted from this benefit by authority of the dean who is budgetarily responsible for the academic area in which the program is offered.
  7. The fee remission benefit for eligible employees covers audited courses as well as courses for academic credit.
  8. A fee remission for noncredit courses or workshops is not available for spouses and dependents.

4205.7 Coordination of Benefits

On occasion, spouses and dependents of employees are eligible for fee remission from a source other than and in addition to the university. In this instance, the university's fee remission benefit shall be considered the primary benefit. Any remaining balance will be applied to the secondary fee remission plan. In no instance will more than 100 percent of the applicable fees be used to create a refund situation in the student's account.


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