Effective August 3, 2026

FAFSA Requirement

Employees, their spouses, and their children are required to submit a FAFSA as a condition of this benefit.

Coordination with Other Aid and Timing

The amount of the waiver or remission is determined after all other forms of direct financial aid are applied to the account. Any institutional aid offer is removed and replaced with the waiver or remission, which equals the net tuition not covered by other direct aid. Waivers and remissions are applied after drop/add week in sessions 2, 4, and 5.

Excluded Programs and Charges

The tuition waiver does not cover Radiologic Technology Metroversity, Acadeum, or RIZE courses. The benefit applies to tuition only and does not cover course fees, housing, or meal plans.

Graduate Enrollment Limits and Selection

Effective January 1, 2018, up to two (2) Spalding University employees are permitted to enroll in each graduate program per academic year. To be considered, employees must apply to the program. Upon acceptance, the Provost reviews the application and selects who will be admitted. Selection criteria are twofold: (1) applicability of the graduate program to the employee's current job duties; and (2) years of service to Spalding University. The University Provost reserves the right to admit employees in excess of two in any graduate program at his or her discretion.

Taxation of Graduate Remission

Graduate-level tuition remission is taxable to the employee. The related tax is withheld at the time the value of the remission is recorded in payroll. Based on IRS Publication 970, graduate students receiving tuition remission have an annual exclusion of $5,250; amounts above $5,250 annually are subject to withholding. The exclusion amount is subject to change. Spalding University will always withhold using the most current IRS guidelines, even if this policy manual shows a different amount.

If the graduate classes are a condition of employment, or maintain or improve skills for the employee's current position, they may be excluded from gross income under Section 162 of the Internal Revenue Code. The Tuition Remission Application — Job-Related Graduate form must be completed; it is available on the Human Resources portal and in the Human Resources office.

Separation from Employment

• Undergraduate: Tuition benefits cease and tuition becomes the responsibility of the employee when an employee resigns or is terminated. If employment ends during a term or session, benefits are pro-rated based on the number of days in the term and the last date of employment.
• Graduate: If an employee resigns or is terminated while receiving tuition remission, the employee must remit the cost of the graduate program to the University and may elect to continue in the program at his or her own expense.

Review and Approval Authority:

Graduate enrollment requires the approval of the employee's supervisor and the University Provost. The Provost reviews graduate applications, selects employees for admission, and may admit employees beyond the standard limit at his or her discretion.