Tuition Remission Benefits

Regular full-time employees, their legal spouses and dependent children, and part-time employees are eligible for tuition remission benefits. The tuition remission benefit applies only to "base" tuition charges and the cost of course credits. All other fees and expenses are excluded. All prospective students must meet normal criteria for admission. Specific information regarding admission criteria may be obtained from the admissions office (ext. 5012 – undergraduate or ext. 5020 – graduate). For complete eligibility and policy details including eligibility, dependent guidelines, separation from the University, and taxation of benefits, please refer to your Employee Policy Manual.

What's New?

• 2025-26 Tuition Exchange and FACHEX Online EZ-Application Now Available.
• Returning Students will be recertified automatically. Submit the 2023 Form 1040 to the benefits & wellness office before January 1st.

What is Tuition Remission?

Tuition Remission is Loyola's educational assistance program for eligible employees and their eligible dependents. The tuition remission benefit allows the employee, their spouse, and dependent child to enroll in credited courses at Loyola University Maryland. For dependent children, it also includes participation in the Tuition Exchange and FACHEX Programs.

Eligibility

• Regular full-time employees and faculty members receive 100 percent tuition remission effective the first full semester following the completion of the required waiting period. To continue in the tuition remission program, employees must remain in an eligible academic and employment status. This benefit is extended to retirees.
• Regular core, half-time, part-time employees and faculty members holding four-fifths-time appointments receive pro-rated tuition remission effective the first full semester following the completion of the required waiting period. For example, someone working 80 percent of a regular full-time schedule would be eligible for 80 percent tuition remission. * Spouses and children of employees and faculty in these categories are not eligible for tuition remission benefits.
• Part-time faculty members holding less than a four-fifths-time appointment receives pro-rated tuition remission following the completion of the required waiting period. Part-time faculty may receive tuition remission during the academic year in which they teach at a rate of 25 percent of tuition remission for one course for each course that is contracted through the deans' offices. For example, a faculty member teaching two courses during a semester would be eligible for either 50 percent remission on one course taken that academic year or 25 percent remission on each of two courses taken that academic year. * Spouses and children of part-time faculty in this category are not eligible for tuition remission.

Employee Enrolling in Courses at Loyola University Maryland

• Before applying for tuition remission, the employee must apply and be accepted by Undergraduate Admissions or Graduate Admissions.
• Admissions is not guaranteed
• Tuition remission and course enrollment is limited to courses at Loyola University Maryland only.
• Employee may enroll up to 2 courses OR 6 credits (whichever is less) each semester.
• For the purposes of this policy the various summer sessions will be treated as one semester. There is no limit on the number of undergraduate and graduate degrees obtained by the employee through tuition remission.
• Flexible Work Schedule must be completed if Biweekly employees are enrolled in 1 course during their work schedules. The University encourages supervisors to support professional development efforts of staff employees by allowing flexible work schedules, as long as the workflow of the department is not affected. Tuition remission is authorized with the understanding that class and study hours do not conflict with regular work schedules. Staff employees may attend one course per semester (fall/summer/spring) during their normal workday without being required to use vacation or personal leave provided that:
  • The course is not offered at a time outside regular working hours;
  • The employee consults with their supervisor in advance of registering for the course and obtains the supervisor’s approval by completing a Flexible Work Schedule Form;
  • The employee has arranged coverage for the office while attending class; and
  • The employee is willing to make up the time away from the work area, on the same day, by using lunch time, reporting to work earlier or staying later.

Taxable Graduate Tuition Remission

Employees: Graduate tuition remission is a fringe benefit that is tax-free up to $ 5,250. At the start of each calendar year (January/Spring Semester) the employee has up to $ 5,250 tax-free tuition assistance available.  The employee's total tuition remission balance is assessed at the start of each semester to determine if they have exceeded $ 5,250.

Spouse: The employee will be taxed on all of their spouse's graduate tuition remission. 

Taxing employee's pay:  The total value of the taxable tuition will be equally divided over the remaining pay periods each semester. This pro-rated amount will be added to the employee's gross wages and taxed accordingly. The employee is not responsible for paying the actual tuition; only the additional taxes are deducted from their pay and reported on the W2 - Box 1.

Tuition reports: Student Administrative Serivices (SAS) provides the tuition remission totals for every semester. It is extremely important to complete and submit the tuition remission e-form by the registration deadlines. Delays may affect the taxation of pay, leading to a lower net pay. Every effort is made to tax paychecks promptly, so adhering to course registration deadlines is essential. 

Tax-free Graduate Tuition for Employees Only

• Graduate courses that relates to the employee's current job, may qualify as a Working Condition Fringe Benefit.
• To determine eligibility for the working condition fringe benefit, the employee and their supervisor must complete the Request for Determination of  Working Condition Fringe Treatment and email or fax it to the Benefits and Wellness Office immediately. 
• Graduate courses that qualifies the employee for a new trade or business is not eligible.
• Learn more about fringe benefits at Employer's Tax Guide to Fringe Benefits, IRS Publication 15-B.

Forms

• Tuition Remission Eform - Graduate
• Tuition Remission Eform - Undergraduate
• Flexible Work Schedule Form
• Working Condition Fringe Benefit Treatment Request
• Graduate Tuition Remission Repayment

Tuition Remission for a Spouse

An eligible legal spouse of a regular full-time employee is eligible for tuition remission benefits effective the first full semester following the employee’s completion of two full years of continuous employment. The spouse may enroll in the undergraduate or graduate programs at Loyola University Maryland only.  

Taxable Graduate Courses

All of the spouse's graduate tuition remission is taxable to the employee. The value of their graduate courses will be included in the employee's wages, taxed and reported on their W2, Box 1. The employee will be notified in advance before the first paycheck is taxed. Taxes will be withheld during the semester in which the spouse is enrolled. It is the employee or the spouse's responsibility to contact our office if their enrollment changes. Adjustments due to course changes must be reported before December 1st so that taxes can be corrected. Once the tax year processing has begun, adjustments will not be allowed.

Tuition Remission for a Dependent Child(ren)

A “Dependent ”, as defined by the Internal Revenue Service, of a regular full-time employee is eligible for tuition remission benefits. As proof of their dependent's status, the employee must submit a copy of their most recent Form 1040 (federal tax return) for each year in which the dependent receives remission. Tuition remission is effective at the beginning of the first full academic year (not semester) following the employee’s completion of three years of continuous employment. The dependent can obtain one undergraduate degree at Loyola University Maryland, a college/university in the Tuition Exchange Program, or a college/university in the FACHEX Program.

New employees may qualify for remission if they worked at another 4-year institution of higher education immediately before their Loyola hire date AND satisfied the 3-year waiting period at that institution.
Dependent Tuition Remission Waiver form must be completed by previous eligible employer and submitted to the Benefits & Wellness office before the dependent enrolls.

College and University Programs

• Loyola University Maryland Undergraduate Degree Program: Dependent children may apply for undergraduate admission and, if accepted, will be eligible for tuition remission of 100% of base tuition. All additional fees, including room and board are the sole responsibilities of the student. All prospective students must apply and meet normal criteria for admission. Dependents may take up to 10 semesters to complete and obtain their undergraduate degree. Please note, dependents must continue to maintain their dependent status.
  
  
• Tuition Exchange Program:  A national network of 1,000 + member schools throughout the country and overseas. Participating schools include private as well as public institutions, liberal arts colleges and comprehensive institutions of higher education, and specialized schools. Dependent children of eligible employees may apply for undergraduate admission to one of the participating institutions and, if accepted, are eligible for tuition remission subject to the terms and conditions set by the accepting institution. All prospective students must apply and meet normal criteria for admission. Benefits are subject to the individual student meeting regular criteria for admission as a full-time student. Specific information regarding admission procedures, application deadlines and criteria may be obtained directly from the TE schools. Dependents must complete and obtain their undergraduate degree within 8 semesters during the academic year (Fall and Spring).
  
  
• FACHEX Program: The University participates in the Jesuit Faculty and Staff Children Exchange Program (FACHEX), which is an undergraduate tuition remission program for dependent children of eligible full-time employees. It permits a limited number of dependent children eligible for tuition remission at Loyola University Maryland to receive the same benefit from the majority of Jesuit colleges and universities. Benefits are subject to the individual student meeting regular criteria at the given school for admission as a full-time student. All prospective students must apply and meet normal criteria for admission. Specific information regarding admission procedures and criteria may be obtained directly from the FACHEX schools. Dependents must complete and obtain their undergraduate degree within 8 semesters during the academic year (Fall and Spring).

Application Process for New Students Only

• Loyola University Maryland: After the dependent receives their acceptance from the admissions office and decides to attend, the employee must complete the Tuition Remission Eform and fax a copy of their most recent Form 1040 to 410-617-5072. The Eform should be completed on or by March 1st. Please note, this deadline is not for the admissions decision. This deadline is only to determine which incoming students are eligible for tuition remission.
  
  
• Tuition Exchange Program: New Students must complete the EZ-Application. Please note, the admissions process is separate and should be done before completing the online application. The TE schools may have different deadlines and criterias so employees should conduct a school search for these important details. A copy of the employee's most recent Form 1040 must be faxed to 410-617-5072.  Please do not include Loyola University Maryland on the EZ-Application.
  
  
• FACHEX: New Students must complete the EZ-Application located in each participating Jesuit University's overview. The admissions process is separate and should be done before completing the online application. Employees should conduct a school search for specific deadlines and other important information. A copy of the employee's most recent Form 1040 must be faxed to 410-617-5072.  Please do not include Loyola University Maryland on the EZ-Application. 

Recertification for Returning Students 

• Loyola University Maryland: Before the start of the Fall Semester, the employee must complete the tuition remission eform and fax a copy of their most recent Form 1040 to 410-617-5072.
  
  
• Tuition Exchange Program: Returning students will automatically be recertified before the start of the Fall Semester. The employee is responsible for submitting an updated Form 1040 before the start of the Fall Semester to the benefits office. 
  
  
• FACHEX: Returning students will automatically be recertified before the start of the Fall Semester. The employee is responsible for submitting an updated Form 1040 before the start of the Fall Semester to the benefits office.   

High School Tuition Remission
(Full-Time Employees and Faculty Hired Prior to Feb. 1, 2004)

Eligible full-time employees hired prior to February 1, 2004, are eligible for the high school tuition remission benefit. Employees hired on or after February 1, 2004, are not eligible for the high school tuition remission benefit. Eligible full-time employees may request tuition remission for their dependent children to attend one of three private high schools (Mercy High School, Calvert Hall, and Loyola Blakefield).

New Students

• Contact the high school's admissions office and formally apply for admission. Specific information regarding admission procedures and criteria may be obtained directly from the high school.
• Complete the tuition remission form after the dependent is accepted. Usually acceptance letters are distributed in March.
• Submit the completed tuition remission form and a copy of the most recent Form 1040 (federal tax return) to benefits & wellness by fax 410-617-5072 or email humanresources@loyola.edu. 

Returning Students

• Report any enrollment changes to benefits & wellness office immediately.
• A completed tuition remission form must be submitted with a copy of the employee's most recent Form 1040 (tax return) before the new academic year begins. 

High School Tuition Remission Certification Forms for New and Returning Students

• Loyola Blakefield
• Calvert Hall
• Mercy High School

Questions about tuition remission benefits may be directed to the benefits and wellness office in human resources at ext. 1365.

This website provides a summary of the benefits available. The University reserves the right to modify, amend, suspend or terminate any plan at any time, and for any reason without prior notification. You will be notified of any changes to these plans and how they affect your benefits, if at all. The plans described on this website are governed by insurance contracts and plan documents, which are available for examination. We have attempted to make explanations of the plans on this website as accurate as possible. However, should there be a discrepancy between this website and the provisions of the insurance contracts or plan documents, the provisions of the insurance contracts or plan documents will govern. In addition, you should not rely on any oral descriptions of these plans, since the written descriptions in the insurance contracts and plan documents will always govern.