Eligible employees at CSUB are eligible to participate in the Tuition Fee Waiver Program which greatly reduces tuition fees to attend classes at CSU campuses. Eligible employees who do not wish to take advantage of the Fee Waiver Program may transfer this benefit to a spouse, domestic partner, or eligible dependent child, in accordance with the appropriate bargaining unit contract.
Eligible employees are encouraged to take advantage of this valuable opportunity to increase their skills in their current work assignment, or better prepare themselves to achieve a career objective consistent with the needs of the University.
Courses are taken for credit and must be state-funded. The program does not apply to Extended University, Special Session, January Intersession, or most Summer courses).
Eligible employees may transfer their fee waiver benefit to their spouse, domestic partner or eligible dependent child. Student Financial Aid may be affected by the use of fee waiver. Contact the Financial Aid and Scholarship Office at the campus that your dependent is attending to see how financial aid will be affected by participation in the Fee Waiver Program.
California State University offers eligible employees the opportunity to enroll in the Tuition Fee Waiver and Reduction Program. This program provides for the waiver or reduction of certain fees for employees who enroll in work-related courses offered by the CSU for the purpose of improving skills for existing jobs, or advancement in accordance with a career development plan. This program also provides eligible employees with the option of transferring their fee waiver benefit to an eligible dependent.
If you have any further questions regarding the fee waiver program, please contact:
Human Resources Benefits Specialist
Phone: (661) 654-2606
Eligibility for the Fee Waiver Program differs by employee bargaining unit/class (see below). Please note that employees who are on an approved full or partial leave of absence with or without pay remain eligible.
Unit 1 (Physicians)
Units 2, 5, 7, 9 (CSUEU), Unit 4 (Academic Professionals), Unit 6 (Skilled Trades), Unit 10 (IUOE)
Unit 3 (Faculty)
Unit 8 (Public Safety), C99 (Confidential), E99 (Excluded), M98 (Executive)
M80 (MPP)
No, extended education courses are not covered through the Fee Waiver Program. However, many extended education courses are cross-listed as regular University courses.
The Dependent Fee Waiver Program allows eligible employees to transfer their benefit to a spouse, domestic partner or eligible dependent child, in lieu of participation by the employee, subject to the following conditions:
Only one person is eligible per semester. You may, however, alternate the benefit between your dependents each semester.
An employee may be granted reasonable release time for one course per semester that is taken through the Tuition Fee Waiver Program, provided that the supervisor determines that the operational needs of the department will be met. It may be necessary to arrange an alternative work schedule to satisfy the operational needs of the department.
The Tuition Fee Waiver program allows participants to enroll in a maximum of two classes or six units per semester, whichever is greater. If the individual is taking more than the maximum number of courses or units allowed through the fee waiver program, they will be required to pay the difference between the part‐time State University Fee and the full‐time State University Fee along with any other associated fees.
The fees that are waived or reduced are specific to your bargaining unit or employee class. The part‐time State University Fee is waived for all fee waiver program participants. In addition, the application fee is waived if the fee waiver participant is applying for admission to the University as a regular (matriculated) student during that term. One application fee is waived at the CSU campus where you are accepted and enrolled.
For the fee waiver program, a Dependent Child must be one of the following:
If both parents are employees and are eligible to transfer their fee waiver benefit, it is possible for one child to receive both benefits and be eligible to enroll in up to 4 courses or 12 units, whichever is greater.
Yes, you or your dependent will still qualify for the Fee Waiver Program. Non-resident tuition fees may apply, unless you or your dependent is eligible through the Title 5, Section 41910 provision, to be determined at the time of admission to the fee waiver program.
The Fee Waiver Benefit is taxable for
Beginning with the 2019 tax year (January 1, 2019, through December 31, 2019), all graduate/doctoral level courses taken by employees (job-related or Career Development Plan) that exceed the threshold of $5,250 will be considered taxable income. The taxes will be withheld in a lump sum from the employee’s pay warrant the following census each semester. Census is generally mid-September for the Fall term, and mid-February for the Spring term on our campus. The withholding amount would likely be deducted on the following pay warrant, but it can take up to 2 months to process.
Total value of Fee Waiver (total tuition waived in a calendar year) = $9,098
$9,098 - $5,250 (threshold) = $3,848 in tuition waived beyond the threshold
Flat Tax Rate = 36.25%
Total taxes withheld from employee’s pay warrant = $1,394.90
Part Time Example:
Total value of Fee Waiver (total tuition waived in a calendar year) = $5,644
$5,644 - $5,250 (threshold) = $394 in tuition waived beyond the threshold
Flat Tax Rate = 36.25%
Total taxes withheld from employee’s pay warrant = $142.83
The tax withheld for fee waiver is in addition to any other taxes the employee is subject to have withheld form their pay warrant. The Flat Tax Rate of 36.25% represents 22% federal withholding, 6.6% state withholding, and 7.65% Social Security and Medicare.
Employees, in consultation with a personal income tax advisor, can evaluate whether their fee waiver qualifies for the “job related” fringe benefit exception to taxation in Internal Revenue Code § 132(d), and if applicable, claim the deduction on an individual income tax return.
Undergraduate fees for employees will remain nontaxable pursuant to IRC § 117(d).
Graduate/ Doctorate fees for employees will also remain nontaxable if expenses do not exceed $5,250 (in a calendar year) pursuant to IRC § 127.
*Tax Rate Information is current as of posting, June 5, 2020.