Employee Tuition Benefit

Overview

The University of North Texas offers an Employee Tuition Benefit to eligible UNT and UNT System component institution employees and employee dependents enrolled in UNT courses.

Employees and/or dependents must meet all eligibility requirements as of the 12th class day (Fall/Spring) or 4th class day (Summer) to receive the Employee Tuition Benefit.

Benefit Detail

The Employee Tuition Benefit covers the Board Designated Tuition, Differential Tuition and Mandatory Fees, up to a maximum benefit amount of $7,500 per semester. Recipients are responsible for all other tuition and fees. Please follow the links below for additional information regarding the tuition and fees covered by the Employee Tuition Benefit:

• Board Designated Tuition
• Differential Tuition
• Mandatory Fees

Eligibility Requirements for Employees:

1. Faculty/Staff must be full-time, benefits eligible, employees.
2. Part-time employees must have been employed for a minimum of five years in a benefits eligible position.
3. Retirees of a UNT System institution under TRS or ORP programs.
4. Must be in good academic standing with the University.
5. Must have a minimum of 2.0 cumulative GPA (undergraduate) or 3.0 cumulative GPA (graduate/post-baccalaureate).
6. No outstanding debt owed to the University.

Eligibility Requirements for Dependents:

1. Must be an unmarried child under 26 years of age or legal spouse.
2. Must meet GPA requirements listed above, be in good academic standing with the university and have no outstanding debt.
3. Documentation of eligibility status (marriage license for spouses, birth certificate for dependents).
4. The individual must meet the following definition of a "dependent": A dependent is a spouse (as defined in the Texas Family Code) of an employee and/or unmarried child under 26 years of age including the natural child of an employee; a legally adopted child; a stepchild, foster child, or other child which has a legally recognized parent-child relationship with the employee; or any child, regardless of age, who lives with or whose care is provided by an employee on a regular basis, if the child is physically or mentally disabled to such an extent as to be dependent on the employee for care and support.

Taxation of Tuition Assistance Benefits:

The University of North Texas Employee Tuition Benefit plan follows the tax provisions of United States Code Title 26 § 117(d) and United States Code Title 26 § 127.

Undergraduate Employees & Dependents

Amounts received under the Employee Tuition Benefit or the Employee Dependent Tuition Benefit for undergraduate students is excluded from gross income.

Graduate Employees

If graduate Employee Tuition Benefit assistance exceeds $5,250 in a tax year (calendar year), the amount in excess of $5,250 is subject to income tax withholding through Payroll.

Graduate Dependents

100% of graduate Employee Tuition Benefit assistance for all dependents is subject to income tax withholding through Payroll.  Pursuant to Internal Revenue Code (IRC) 127, employees are taxed on the full amount of the benefit the dependent(s) receives for graduate courses and is fully responsible for any tax liability resulting from benefit.

Paycheck Schedule for Tax Withholding

*The addition of a June 2024 withholding cycle is specific to the Spring 2024 semester only. Withholding for the Employee Tuition Benefit is generally processed over three monthly pay periods in all other semesters. 

NOTE: The university is not able to provide individual tax advice to benefit recipients.  Individuals with questions about the tax treatment of Employee Tuition Benefit/Employee Dependent Tuition Benefit should contact their personal tax consultant or advisor.  Additional information regarding educational assistance programs in general is available in IRS Publication 970.

Enrollment:

Scholarship amounts are to be based on the number of semester credit hours enrolled for the semester/session.

First-time Applicant:

• Request the Employee Tuition Benefit for Undergraduate Employee
• Request the Employee Tuition Benefit for Undergraduate Dependent
• Request the Employee Tuition Benefit for Graduate Employee
• Request the Employee Tuition Benefit for Graduate Dependent

After your request is received, eligibility will be confirmed on or before the first payment deadline of the semester.

Continuing Recipient:

If the required eligibility criteria from proceeding semesters is still met, the benefit will automatically apply to the student account.

The university reserves the right to adjust the benefit for any employee or employee dependent if the employee voluntarily terminates employment at a UNT System component institution within one year of receiving the benefit.

Read the official notice from President Smatresk (5/16/2022).

For questions regarding the Employee Tuition Benefit, please contact us at sponsoredbilling@unt.edu.