Employee Tuition Waiver
Employees of bargaining unit 07 and 08 and their spouses or domestic partners who register for credit courses offered through any unit of the University of Hawai‘i are exempt from the payment of tuition and fees up to a maximum of 6 credits in accordance with Board of Regents Policy 6-11. Employee tuition waivers will be honored only during the late registration period (once instruction begins). Any tuition and fees in excess of the 6 credits must be paid for by the student. During the summer, there is a $25.00 administrative fee. No refunds will be made.
The taxability of tuition waivers is governed by the Internal Revenue Code (IRC) section 117. The value of this tuition waiver may be taxable to the employee. Tuition waivers are not taxable for employees and employee spouses for education below graduate level. Please consult with your tax advisor if you have further questions. For more information regarding the employee tuition waivers, please check:
www.hawaii.edu/ohr/docs/forms/waiver.htm