Transcript Employee Education Benefit Program

Employee Education
Benefit Program
Eligibility

Employee must be:

Accepted as UTSA Student

Currently employed in Benefits Eligible position and
have been for the last 6 consecutive months
 Meet

successful class completion standards
Degree program, or classes if non-degree student
 Must
be related to current or prospective job duties
 Requires
approval from Supervisor
Checkmark denotes items that have not changed.
Degree Program Related to Job
May relate to current job duties
 May relate to prospective job duties or position
that can reasonably be attained in the future.
 Per State Government Code 656, program will
allow an employee to:

 Prepare
for technical or legal developments
 Increase work capabilities
 Increase employee competence
Checkmark denotes items that have not changed.
Classes Scheduled During Normal Work
Hours

Allowed up to three (3) hours per week

Only during Fall and Spring Semesters

Must obtain supervisor approval BEFORE enrolling
in courses

Supervisor may approve the degree program and deny
request for classes during normal work hours

Does not deduct from any paid leave balances

Does not require a flex schedule

Can be listed as training on the timesheet
Checkmark denotes items that have not changed.
Successful Completion Standards


Classes are completed, not dropped or listed as
incomplete
Employee receives a letter grade of C or above



Specific programs may require higher grade.
Employee remains in a benefit eligible position
through the semester
If standards are not met
Funds requested under the EEB Program will be revoked.
 Employee will be responsible for any funds due.

Checkmark denotes items that have not changed.
The To-Do List

HOP 4.08 Employees as Students will be updated.

Website under the Human Resource Department main site




Form with directions
FAQ’s
http://www.utsa.edu/hr/EEB/
Human Resources and Financial Aid departmental
procedures updated.
Checkmark denotes items that have not changed.
Tax Implications Program Summary
Employee Educational Benefit Program
Current Program
Previous Program
Plan Effective Date
September 1st 2015 (Fall 2015)
Prior to September 1st, 2015 (Spring 2015)
IRS Authority
127 Qualified Educational Assistance
Program
177 (d) Qualified Tuition Reduction Plan
Statutory Tuition
Employees will continue to pay the
Statutory Tuition rate
Designated Tuition
12 Semester Credit Hours (SCH)
Employees pay statutory tuition as the State
does not allow waiver of this portion of
tuition
12 Semester Credit Hours (SCH)
Course Fees
Paid by the Student/Employee
Paid by the Student/Employee
Taxation Implications
Employers to exclude from employees’
wages up to $5250 per calendar year
Requires the benefit to be reported as
taxable income for graduate students only
Checkmark denotes items that have not changed.
Tax Implications (127 Qualified Educational Assistance Program)


Previous Guideline 177 (d) Qualified Tuition Reduction Plan

Previous tax implication required the tuition benefit to be reported as taxable
income for graduate students

Non-taxable for undergraduate students
Current Guideline 127 Qualified Educational Assistance Program

Educational Benefit becomes taxable income after the threshold of $5250 is met
for the employee

Undergraduate/Graduate status does not matter

Based on 2015/2016 Employee Education Benefit Rates, the maximum award of 12
semester credit hours benefit amount is < the $5250 maximum benefit


http://www.utsa.edu/fiscalservices/EBB.html
Employee will receive the reimbursement under this Plan as a tax-free fringe
benefit as long as benefit remains under $5250
Checkmark denotes items that have not changed.
Employee Tax Implications by Plan
Spring/Summer 2015

An employee enrolled for Undergraduate courses in the Plan


Previous Plan 177 (d), tuition benefit is not reported as taxable income
An employee enrolled for Graduate courses in the Plan

Previous Plan 177 (d), tuition benefit reported as taxable income
Fall 2015

An employee enrolled for Undergraduate courses in the Plan


Current Plan 127, tuition benefit is not reported as taxable income up to $5250
An employee enrolled for Graduate courses in the Plan

Current Plan 127, tuition benefit is not reported as taxable income up to $5250
Checkmark denotes items that have not changed.