University of Wisconsin–Milwaukee

UWM Employee Tuition Reimbursement Program
At UWM, the tuition reimbursement program is made up of policies from multiple sources. Which policy or language applies to you depends upon whether you are in an unclassified appointment or a nonrepresented classified appointment. If you do not know which category applies to you, please consult the Personnel Representative for your School/College or Division for more information.

The application form for all categories:
http://www.uwsa.edu/fadmin/document/25form.doc or
http://www.uwsa.edu/fadmin/document/25form.pdf

  1. Nonrepresented Classified Employees
    1. Policy
      The rules governing tuition reimbursement for nonrepresented classified employees are found in UWS Financial And Administrative Policies (FAP) G25. G25 is available on the University of Wisconsin System Administration website, at http://www.uwsa.edu/fadmin/gapp/gapp25.htm. There is a downloadable application form within the UWS FAP G25 policy website.

      Reimbursement is available to all permanent and project employees. LTEs and Student Help are not eligible.

    2. Number of Credits
      The UWS G25 policy specifies that no more than one course, up to five (5) credits, or a training equivalent in any academic term (e.g., a semester, summer session or an equivalent) should be reimbursed.

      The G25 policy does not require reimbursement at 100% of the tuition/fees paid and approvals may be denied for financial reasons. Courses may be taken at any state accredited public or private higher educational institution or VTAE institution, although enrollment at UWM is to be encouraged. Courses taken at other institutions shall be limited to the rate for an equivalent course at UWM. Nonrepresented classified employees are entitled to the waiver of segregated fees.

    3. Eligible Coursework
      Reimbursements are available for job-related and for career-related courses:

      1. Job-related - Credit and noncredit, undergraduate or graduate level non credit or training that is required by the University, or by law or regulations, to maintain salary, status or current position (if the requirements serve a business purpose of the University), or taken to maintain or improve skills required in the employee’s present work.
      2. Career-related - Undergraduate and graduate level courses and professional development courses which will qualify an employee for advancement. Courses for personal enrichment do not qualify.

      Examples of courses which are deemed of benefit to the University and to the employee may include:

      1. Courses which provide knowledge and skills directly related to maintaining or improving current job skills;
      2. Courses mandated by law or regulation in order for the employee to retain the job;
      3. Courses directly related to the profession in which the employee is currently working, current classification or classification series;
      4. Courses which provide for career development within the University including those which are a necessary elective for completion of such degree.

      Assistance may be denied in cases where management determines that neither the course nor the degree pursued is of sufficient benefit to the UW.

      Reimbursement for career-related undergraduate and graduate courses are subject to the tax provisions of IRC 127 (26 USC §127, Internal Revenue Code §127 Educational Assistance Programs) which excludes up to $5,250 in educational assistance from personal gross income.

    4. Approval
      The UWS G25 policy specifies that the employee's request be approved through the appointing authority.
  2. Unclassified Employees
    1. Policy
      The rules governing tuition reimbursement for unclassified employees are now found in UWS Financial and Administrative Policies (FAP) G25 (http://www.uwsa.edu/fadmin/gapp/gapp25.htm) and UWM policy S-54 (https://www4.uwm.edu/secu/docs/other/S_54.pdf).

      UPG 8 was expressly superseded by the 1997 revisions to G25. Reimbursement is available to all faculty, probationary and indefinite academic staff and limited appointees who hold an appointment of at least 50%.

      There is a downloadable application form within the FAP G25 website (http://www.uwsa.edu/fadmin/gapp/gapp25.htm).

    2. Number of Credits
      The UWS G25 policy specifies that no more than one course, up to five (5) credits, or a training equivalent in any academic term (e.g., a semester, summer session or an equivalent) should be reimbursed. Courses must be taken at UWM unless the course or program is not available at UWM.

      Neither the UWS G25 policy nor the UWM S-54 require reimbursement at 100% of the tuition/fees paid, and approvals may be denied for financial reasons. Unclassified employees are entitled to the waiver of segregated fees.

    3. Eligible Coursework
      The course must be beneficial to both the University and the employee in terms of increased knowledge, abilities and skills. This may include courses that relate directly to improving or maintaining job skills; courses mandated by law or regulation in order for the employee to retain his or her job; courses directly related to the employee's current profession; or courses which provide for career development within the University. Courses for personal enrichment do not qualify.

    4. Approval
      UWM S-54 specifies that the employee's request must be "…submitted (to) and approved by the...office of the Dean or Division Head before the course begins."

  3. Tax Consequences
    The tax exemption for career-related, employer-provided educational assistance, IRC 127 (26 USC §127, Internal Revenue Code §127 Educational Assistance Programs) has been made permanent. All tuition reimbursement paid out for undergraduate and graduate courses up to a maximum of $5,250.00 per calendar year is excludable from gross income. Training which is directly job-related is tax exempt, and not reportable on employee W-2 forms.