HR Policy and Procedure #51 Tuition Assistance Program Revised September 17, 2025

The University waives tuition for regular employees with a regular full-time equivalent (FTE) 0.75 or greater. In addition, the University recognizes the need to offer educational benefits to a dependent of employees.

Eligible employees may participate in any of the following Tuition Assistance Programs (TAP): a) the Employee Education Program (EEP) or b) the Family Education Program (FEP). Only one educational benefit program can be used in a given semester.

Policy for Tuition Assistance Program (TAP)

An employee is eligible for tuition waiver for credit hours taken at the University of Kentucky through the University of Kentucky Employee Education Program (EEP).

1. An eligible employee can take up to eight (8) credit hours a semester but not exceed 18 credit hours in one academic year.
2. The academic year is defined as the period beginning with the fall semester and continuing through the summer session.
   1. Tuition waiver is available for all eligible credited courses.
   2. Tuition waiver is not available for audited or non-credit-bearing courses.
   3. If an employee registers for more than the maximum hours for which the tuition will be waived, the employee shall pay the excess tuition.
   4. A one-time "graduation exemption" can be requested to cover up to nine (9) credit hours, not exceeding 18 credit hours in the employee's final academic year. The Academic Advisor must document that the employee is in their final academic year of study.
3. The tuition assistance applies to tuition and mandatory fees only. Any additional program and course fees (e.g. breakage fees, lab fees, online fees, books, etc.) shall not be waived by the University and will be the responsibility of the student.
4. Employees who utilize this policy shall not be eligible for the Student Health Service or other programs requiring full-time student status.
5. If an employee is separated from employment prior to the last day to add a class, any previously approved tuition assistance shall not be honored.
6. Any newly hired employee shall be eligible for tuition assistance if the employee is in a regular active assignment as of the last day to add a class.
7. Employees may not combine the EEP/FEP benefits for any semester.
8. Any taxation of tuition assistance amounts received will be governed by applicable state and federal tax laws. Current taxation information can be found here.

9. Any employee may be permitted, with prior departmental approval, to take only one course per semester during work time. Scheduling of classes and making up time within the regular work week shall be approved by the employee's department head or immediate supervisor and shall not compromise the efficiency of any organizational unit.
10. If the employee gives sufficient notice prior to the event, an employee shall be given reasonable time off work to talk with his/her academic advisor and to attend advance registration, add-drop, etc.

Employee Education Program Tuition Waiver Process

1. Employees must submit the correct tuition assistance forms to the program administrator. The Human Resources Office of Employee Benefits is responsible for certification of employee's eligibility for the tuition assistance program.
2. Applying for tuition assistance is independent of the admission and registration process.
   1. An employee must apply for admission, be admitted and then register for class as any other student.
   2. An employee's status as a student shall be governed by the Administrative Regulation - Academic and Student Affairs (AR-ASA) 5.2.5 Academic Standards.
3. To receive tuition assistance through the University of Kentucky EEP, an employee must complete an Employee Education Program form and turn it into the program administrator by the last day to add a class in the semester.
4. The last possible date an employee may submit the tuition assistance form is the last day to add a class for the term requesting assistance.

Policy for Family Education Program

The University will discount tuition and mandatory fees under the Family Education Program for those eligible.

1. In order to be eligible for the tuition and mandatory fee discount the family member must:
   1. be a spouse (as defined by IRS Publication 501), or sponsored dependent (as defined by HR policy), or child or child of a sponsored dependent (through the semester in which child turns 24 if a full time student for at least five months of the year, or to the end of the calendar year a child reaches age 23) of a regular employee. NOTE: Waived tuition for sponsored dependents and children of sponsored dependents will be taxable.
   2. be admitted to the University and registered, for credit, in undergraduate­-level classes.
   3. be in good academic standing.
2. The tuition and mandatory fee discount is provided based on employee length of continuous regular full-time service at UK:
   1. The service anniversary date will be based on the last day to add a class each term. Based on the tuition rate maximum, the maximum discount per semester will be calculated as follows
      1. Less than 1 year of service = no discount
      2. At least 1 year, but less than 2 years = 10% discount maximum per semester
      3. At least 2 years, but less than 3 years = 20% discount maximum per semester
      4. At least 3 years, but less than 4 years = 30% discount maximum per semester
      5. At least 4 years, but less than 5 years = 40% discount maximum per semester
      6. At least 5 years = 50% discount maximum per semester