|Tuition waivers/discounts offered to benefited employees|
The University of North Dakota offers tuition waivers/discounts to benefited employees and their spouses and dependents. Graduate tuition waivers/discounts provided as part of a benefited employee’s benefit package, are included in taxable income to the employee per the Internal Revenue Service. Effective fall 2008, the value of the graduate tuition waiver will be spread over four pay periods and the applicable tax deducted from each pay check. Employees will be notified via e-mail of the value and when the taxes will be deducted from their checks.
Tuition waivers for undergraduates and non-benefited graduate research assistants, graduate teaching assistants and graduate service assistants are NOT taxable through the payroll office. -- Payroll.