educational assistance instructions: msu credit courses

Application

Employee:

1. Discuss course and release time with your supervisor. Complete the online application in the Enterprise Business System portal 60 days prior to the first day of the course.
2.  The application routes to direct the supervisor; if the supervisor approves it, it is routed to MSU Human Resources for final approval.
3.  Applications will continue to be accepted up to 15 days before regular MSU courses begin. Waivers will be processed as time permits. Applications received after regular MSU courses begin are not eligible and will not be processed.

Supervisor:

Authorization for course approval is given by the supervisor by approving the educational assistance application in the online system. 

MSU Human Resources:

1. Applications are reviewed for final approval.
2. The employee is notified within 15 days (after receipt of the application in MSU Human Resources) if the request has been approved or denied.
3. All applications are retained in MSU Human Resources.

Verification of Completion

MSU Human Resources: 

1. At the conclusion of each semester, MSU Human Resources will verify successful course completion which is a grade of 2.0 or better through the Registrar’s Office.
2. Completes the waiver reconciling process of approved courses. 

 
Taxation: Internal Revenue Code (IRC) Section 127 provides an exemption of up to $5,250 in a tax (calendar) year for graduate-level, degree-related credit courses reimbursed/waived through employer educational assistance programs. The benefit includes tuition and matriculation fees, if such fees are  provided. Any amount of the benefit in excess of the $5,250 exclusion for degree-related graduate-level courses is considered taxable income. Waived fees for MSU courses are considered received at the time courses begin at MSU. Reimbursed fees for courses taken at other institutions are considered received at the time the reimbursement check is issued. Once the receipt of benefits over the $5,250 exclusion is determined, appropriate tax withholding will be made and the amount will be added to the employee's gross wages.

Finalizing Incomplete and Deferred MSU Courses

Employee:

1. The employee is responsible for providing verification (a grade report) of successful course completion of a course graded as “Incomplete” within 90 days of the issuance of the “Incomplete.”

2. The employee is responsible for providing verification (a grade report) of successful course completion of a course graded as “Deferred” within 6 months of the issuance of the “Deferred”.

MSU Human Resources:

1. Maintains a file of Incomplete and Deferred courses.
2. For MSU courses, if the Incomplete grade is not satisfied within 90 days of issuance the amount of tuition waiver received for the course will be reimbursed to the University through payroll deductions.   
3. If the Deferred grade is not satisfied within 6 months of issuance the amount of tuition waiver received for the course will be reimbursed to the University through payroll deductions.

Refer questions to MSU Human Resources at 517-884-0177 or CourseFeeCourtesy@hr.msu.edu.