没有。3-42

启9-2-14

Date 5-3-79

我。 引用

PPM 3 - 2、员工定义

PPM 3-45、附带福利

II. 定义

A. Program Differential Tuition - a per credit hour surcharge assessed by certain WSU programs.

B. Course Fees - charges assessed to finance expenses unique to a particular course.

C. Self-Supporting Program - a course or a set of courses which rely on the tuition assessment from the program to pay all program expenses (no state funds are used). 评估的费用通常是每学分、每学期或每项目的固定费用。 一般来说，这些都是继续教育（CE）项目（更多信息请联系CE）。 这些项目的学生不按照既定的学杂费表（见第三世。F节）评估学杂费。

D. FTE (full-time equivalent) - the number of total hours worked divided by the maximum number of compensable hours in a work year as defined by law. 例如，如果工作年被定义为2,080小时，那么一名工人全年从事带薪全职工作将消耗1.0 FTE。 一名员工工作的时间是这个数字的一半（1040小时）。5 FTE。

E. Dependent Child - As defined in Section 152 of IRS code:

1. 个人必须与纳税人有以下关系之一：子女或子女的后代、兄弟、姐妹、继兄弟、继姐妹或任何此类亲属的后代；

2. 在该纳税年度的1/2以上时间内，与纳税人有相同的主要居住地；

3. 在该历年结束时未满24岁的学生；

4. 在纳税人纳税年度开始的日历年度内，没有提供超过1/2的个人支持； 和

5. Has 不 filed a joint return with individual's spouse.

F. Full-Time, Salaried Employee - An employee paid on the salaried payroll 和 eligible for full benefits as defined in PPM 3-45. For purposes of this policy, a salaried employee is eligible for 新葡京app 和 under新葡京app tuition benefits if the employee's employment is .75个全职（FTE）或以上。

G. Part-Time, Salaried Employee - An employee paid on the salaried payroll 和 eligible, depending on the percent of time worked, for partial benefits defined in PPM 3-45. For purposes of this policy, a part-time, salaried employee is eligible for 新葡京app 和 under新葡京app tuition benefits if the employee's employment is at least .FTE为375，但少于。75 FTE。

三世。 政策

A. Full-time, salaried employees

1. 全职受薪员工及其配偶（在没有法定分居的情况下）每学期最多可以注册研究生或本科课程6个学分，无需支付学费或学生费用。 如果在任何学期注册超过6学时，总学时的学杂费与6学时的学杂费之间的差额的50%将由员工/配偶支付。 这项福利在员工被雇用后的下学期的第一天提供。

a. Tuition benefits will be taxed for employees in 新葡京app programs in accordance with IRC Section 127. (欲了解更多信息，请参阅26 CFR 1.162-5，实施IRC第132条的联邦法规，该法规规定了教育费用： /bursar/Tax_Credit.html.

b. Tuition benefits will be taxed as required by law for spouses in 新葡京app programs. 此税应由雇员支付。

c. Employees may participate in this program provided that enrollment in such courses does 不 interfere with work schedules as determined by the supervisor or department. 员工可以自行决定在正常工作时间之外参加课程。 为了鼓励员工的专业发展，主管可以批准员工在正常工作时间上课的请求，前提是主管确定批准这样的请求不会影响单位的正常运作，并就弥补错过的时间/工作达成一致。

2. 对于全职受薪员工，学费减免福利只适用于儿子、女儿、继子和继女，直到他们31岁生日（上课第一天必须是30岁）。 这样做的好处是可以免除50%的学费。 Student fees will 不 be waived for children. 这项福利在员工被雇用后的下学期的第一天提供。

a. Tuition benefits will be taxed as required by law for sons, daughters, stepsons 和 stepdaughters who are 不 claimed as "dependent children" (see Definition I我。D.). 此税应由雇员支付。

b. Tuition benefits will be taxed as required by law for children in 新葡京app programs, whether they are a dependent or 不. 此税应由雇员支付。

c. When employees' children are applicants for a 新葡京app State University tuition waiver scholarship or special scholarship, their status as children of employees shall be ignored by the scholarship committee.

d. Employee tuition benefit waivers shall take precedence over institutional waivers or scholarships.

B. Part-Time, Salaried Employees

1. 兼职，受薪员工可以注册研究生或本科课程每学期最多6个学分，无需支付学费或学生费用。 如果在任何学期注册超过6学时，总学时的学杂费与6学时的学杂费之间的差额将由员工支付100%。 员工在被录用后下学期的第一天就有资格享受这项福利。

a. The spouse or children of part-time salaried employees are 不 eligible to receive tuition benefits.

b. Tuition benefits will be taxed for employees in 新葡京app programs in accordance with IRC Section 127. (欲了解更多信息，请参阅26 CFR 1.162-5，实施IRC第132条的联邦法规，该法规规定了教育费用： https://222.weber.edu/Cashiers/taxinfo_employee.html .

c. Employee may participate in this program provided that enrollment in such courses does 不 interfere with work schedules. 员工可以自行决定在正常工作时间之外参加课程。 为了鼓励员工的专业发展，主管可以批准员工在正常工作时间上课的请求，前提是主管确定批准这样的请求不会影响单位的正常运作，并就弥补错过的时间/工作达成一致。

C. Graduate program differential tuition (see Definition I我。A.) is 不 waived for either full-time employees (or their spouses or children) or part-time, salaried employees.

D. Full-time employees (or their spouses or children) 和 part-time, salaried employees enrolling in courses which require course fees must pay the course fees for those courses.

E. Cumulative Waivers

1. 每个人只有一个受薪员工的学费减免。

2. Tuition waivers are 不 cumulative from semester to semester. 例如，如果一个人（符合6个学时的资格）在秋季学期上了3个小时的课，他/她不能在春季学期节省另外3个小时。

F. Continuing Education Self Supporting Programs - Full-time employees (or their spouses or children) 和 part-time, salaried employees enrolled in self-supporting courses or programs do 不 receive the employee tuition benefit as described in this policy. 然而，一些项目或课程可能会提供员工折扣（详情请联系继续教育）。 所有适用于自费课程或项目的折扣均须符合以下条件：

1. 在正常的决策准则下，必须招收足够数量的支付学费的学生来开办课程。 此外，在申请学费折扣之前，必须支付所有直接费用。

2. 在不排除付学费的学生的情况下，课堂必须提供空间。