Tuition Benefits for Course Outside of the Institute
Massachusetts General Hospital (MGH) has made available tuition reimbursement for master's-degree-prepared, full-time Institute faculty who are returning to school to complete doctoral degrees. The maximum amount available is $2,000/year.
The course must be completed and the applicant must receive a grade of B or better (or Pass if the grading system is Pass/Fail).
Information on current policy and eligibility may be obtained from the Institute's Human Resources Office. Faculty wishing to take advantage of this benefit should complete the Tuition Reimbursement Request form in Appendix 4 of the Faculty Handbook before the end of the spring semester of the year prior to graduate study.
Tuition Remission for Courses Taken at the Institute
The Tuition Remission Program is a tuition scholarship granted by the Institute to qualified faculty, staff, administration (referred to employees here after), and dependent children and non-dependent children (up to age 27) of qualified employees. The amount of the scholarship granted will depend on your eligibility status described later in this document.
The remission program covers tuition and tuition deposits only for classes taken at the Institute. Participating employees or dependents are responsible for all other fees. The Tuition Remission benefit is not available retroactively.
Tuition remission benefits are granted on a semester basis. For the purpose of the program, the two summer sessions are treated as one academic semester.
The Tuition Remission program is available to all employees who have completed two years of consecutive service with a FTE of 0.50 or greater. Rehired employees do not receive credit for prior service when establishing eligibility for tuition remission.
Full-time employees are entitled to 100% tuition remission for up to six credits per semester (maximum of 18 credits per academic year). The value of tuition remission may be taxable unless the courses are job related. The taxability of tuition remission will be determined each year in accordance with applicable federal law. The benefit is pro-rated based on the employee’s current FTE.
The tuition benefit is granted with the understanding that courses must be taken outside of regular work hours. Employees can not use their lunchtime, vacation or sick days to attend classes.
Tuition remission benefit continues while an employee is on an approved paid leave of absence or an approved sabbatical with pay. With prior approval, the benefit may be continued during an approved unpaid leave of absence taken for one of the following reasons:
- Research Purpose
- Military Service
- Other activities as may be approved by the Institute
If for any reason, other than those listed above, an employee takes an approved leave of absence without pay, the tuition remission benefit terminates for the duration of the leave.
Dependent Children Benefit
Dependent children of employees who have completed five years of consecutive service with a FTE of 0.50 or greater are eligible to receive the tuition remission benefit upon verification of acceptance into a degree or certificate program at the Institute.
The total amount of the tuition benefit is pro-rated based on the employee’s current FTE. For example, the dependent child would receive 75% tuition remission for an employee with an FTE of 75%.
Charges for the application fee as well as other fees and costs associated with being a student at the Institute are not covered by the tuition remission benefit.
Dependent children must fall under the IRS definition of dependent children (Publication 501). When applying for tuition remission benefits, dependent children are required to file a current proof of dependency.
If the dependent child’s status change occurs during a semester which tuition remission is received, the benefit will end upon completion of that semester. The individual may then qualify for a partial remission as a non-dependent child of an employee.
Non-Dependent Child Benefit
Children who do not meet the IRS definition of a dependent are eligible for this benefit through their 27th birthday.
Non-dependent children of employees who have completed five years of consecutive service with an FTE of 0.50 or greater are eligible to receive 75% tuition remission benefit upon verification of acceptance into a degree or certificate program at the Institute. The total amount of the tuition benefit is pro-rated based on the employee’s current FTE.
If the child reaches the age of 27 during the semester, they will be covered by the benefit until the end of that semester.
Termination of Benefit
If your employment ends after the first class day of the semester, the benefit will continue until the end of the semester.
Applying for Tuition Remission
To apply for the tuition remission benefit, the individual must complete the tuition remission application (intranet login required), in advance of the semester, and submit to Human Resources for review and approval.
Taxation of Benefits
Under current tax law, up to $5,250 in value for graduate tuition remission benefits for employees are, generally, not considered taxable income. Graduate tuition remission in excess of $5,250 per calendar year for employees and all graduate tuition remission benefits for dependents are generally subject to federal, state, and FICA taxation. As these regulations change frequently, this information is provided only to inform the employee of the possibility of taxation.