Tuition Waiver Program
Tuition is waived for up to six courses per 12 month fiscal year, not to exceed one course offered during working hours in any given semester or session. Tuition waivers cover tuition costs but not course fees (i.e. computer lab fees or some online courses). Any staff member with at least six months of continuous service or eligible faculty member with one academic semester of continuous service may transfer any unused portion of the tuition waiver benefit to their lawful spouse and/or dependent child(ren). A child or dependent includes natural, adopted or step-child or person for whom the employee has been given legal guardianship. The child or dependent must be claimed on the parent's/guardian's tax return for the year the child/dependent is taking classes. A child is defined as a person under 24 years at the beginning of the academic term during which the benefit is effective. Tuition waivers must be approved on or before the last day of drop/add of the semester or session. This is interpreted to mean the last day to add a full or half semester course, per the academic calendar for each semester, published on the Murray State website. Approved waivers received by the Bursar's Office after this date, will not be applied for that specific semester and will be returned to the employee.
Education benefits have certain tax implications depending on the level of study according to the chart below.
Not taxable to employee
||Taxable to employee for tuition waivers above $5250, per calendar year |
Not taxable to employee
The value of all tuition waivers are taxable to employee
The above undergraduate and graduate classifications are based on the student’s classification, not the specific course being taken.
Also, to ease the burden of employee tax withholdings, payroll staff will distribute your taxable deduction amounts based on three pay checks for monthly payroll and four pay checks for bi-weekly payroll.
State of Kentucky Policy
Any regular full-time employee of a post-secondary public institution may with prior administrative approval of the course offering institution, take a maximum of six credit hours per term at any public post-secondary institution. The institution shall waive the tuition up to a maximum of six credit hours per term.
Tuition Waiver Comparison Chart
Tuition Waiver FAQs - MSU Classes (excluding HEA 189)
Tuition Waiver FAQs - HEA 189
Tuition Waiver FAQs - State Waivers
Tuition Waiver forms are located on the Support Site.