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Tuition Waiver Guidance for Employees

The Tuition Waiver Program provides an opportunity for eligible staff and faculty to have tuition waived for courses taken at University of North Carolina System Institutions. Courses may be taken for career development or for personal interest. NC State permits the waiver of tuition for eligible full-time faculty and staff for up to three (3) courses per year through any UNC System school. Faculty and staff members exercising this privilege are subject to the rules of the individual institutions.

Cashier’s Office Contact: 919-515-2986 or tuitionwaivers@ncsu.edu

Overview

NC State permits the waiver of tuition for eligible full-time faculty and staff for up to three (3) courses per year, provided that such enrollment does not interfere with the employee’s normal employment obligations.
They may use up to three waivers in a Fall or Spring semester, however, they can waive only one class in the summer.

Steps to Apply for Tuition Waiver at NC State

IMPORTANT NOTE:  All steps must be completed prior to the Census Date for the current term to be eligible for the tuition waiver and must be resubmitted for each term.

Non-Degree Studies at NC State

Note: The linked resources provide information for a traditional Non-Degree Studies Student. The number of courses per semester and other restrictions per the Tuition Waiver Policy apply and supersede traditional student guidelines. Information regarding Tuition and Fees is for reference in association with what costs are covered by the Tuition Waiver Program.

Undergraduate Degree Seeking at NC State

Graduate Degree Seeking at NC State

Apply to Another UNC School

Employees interested in taking courses at another UNC System School using the Tuition Waiver program, need to research the admissions process at the preferred institution.

Learn More About the Faculty/Staff Tuition Waiver Program

Fast Facts

  • The waiver can be used for Undergraduate, Graduate, or Distance Education courses.
  • The waiver is applicable to   courses that are audited,
    as well as those taken for academic credit.
  • 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.
  • The tuition benefit amount over   the IRS threshold will be reported as income on the employee’s W-2 form.
  • If a participating employee does not continue in eligible employment status throughout the entire semester during which the tuition and fee waiver had been requested, and
    • a. Who wishes nonetheless to continue their course enrollment, will become responsible for the full amount of the in-state or out-of-state tuition and fees for the total number of credit hours, which will be charged to the student’s/employee’s account, OR
    • b. Who withdraws from their course enrollment immediately coincident with the discontinuation of their eligible employment status, will not be held responsible for the tuition and fees.
  • Employees wishing to use their tuition waiver at another university MUST adhere to the policies of that university.
  • Employees enrolled as students under the tuition waiver may not be entitled to the services, facilities, activities, and programs supported by student fees. Employees using a tuition waiver to cover all courses they are registered for in a given semester are not eligible to use services such as Carmichael Gym (as a student, but can sign-up for employee membership), Student Health Services, or receive free student athletics tickets. Only those who pay for at least one course each semester may utilize these services and programs.

Terminology

“Year” for the purpose of counting “three courses per year” shall mean a fall semester, subsequent spring semester, and the summer sessions. The “year” for evaluation of the taxability of tuition benefits received is the calendar (tax) year.

“Tuition” shall mean the tuition charges for the academic year established by the Board of Governors and shall not mean charges or fees for enrollment in correspondence courses, continuing education courses, extension courses, or other instruction principally supported by receipts from enrollees.

“Fees” shall mean those student fees required for attendance at NC State related to credit instruction, regardless of when the instruction occurs or by what means it is delivered. Campus policy must specify under what circumstances, if any, a student may receive a waiver for receipts-supported courses.