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.
Employee Fee Waiver
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).
Employee Guidelines
Career Development Plan
Change in Fee Waiver Course(s) Form
Dependent Fee Waiver
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.
Dependent Fee Waiver Guidelines
Fee Waiver Form for Eligible Dependent - CSUEU
Fee Waiver Form for Eligible Dependent - non CSUEU
Frequently Asked Questions (FAQs)
If you have any further questions regarding the fee waiver program, please contact:
Human Resources Benefits Specialist
Phone: (661) 654-2606
Email: hr@csub.edu
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)
-
All members
Units 2, 5, 7, 9 (CSUEU), Unit 4 (Academic Professionals), Unit 6 (Skilled Trades), Unit 10 (IUOE)
-
All full-time employees (i.e., permanent, temporary, and probationary)
-
Part-time permanent employees
Unit 3 (Faculty)
-
Tenured and probationary faculty (Please note: Faculty participating in the Faculty Early Retirement Program (FERP) are eligible for the fee waiver benefit only during the semesters when they are actively employed.)
-
Temporary faculty with three-year appointments (pursuant to Article 12 of the CBA)
-
Coaches with at least six years of service in the department
Unit 8 (Public Safety), C99 (Confidential), E99 (Excluded), M98 (Executive)
-
Full-time or part-time permanent employees
-
Full-time probationary employees
-
Temporary employees are not eligible
-
Please note: class E99 is not eligible to transfer the benefit to a dependent spouse, child or domestic partner
M80 (MPP)
-
Full-time employees (includes temporary)
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:
-
Spouse, domestic partner, or eligible dependent child must be a regularly admitted student pursuing (matriculated toward) a degree or credential.
-
The course(s) enrolled in on a fee‐waiver basis must be for credit toward the degree or credential requirements.
-
The administration determines that there is space available in such course offerings for the spouse, domestic partner or eligible dependent child.
-
Employees in class E99 are not eligible to transfer this benefit
For the fee waiver program, a Dependent Child must be one of the following:
- Child or stepchild who has never been married and is under age 25 (age 23 for Units 1 and 10) through at least the mid-point of the semester.
- A child living with the employee in a parent-child relationship who is economically dependent upon the employee, who has never been married, and who is under age 25 (age 23 for Units 1 and 10) through at least the mid-point of the semester
- Child or stepchild age 25 (age 23 for Units 1 and 10) or above who is incapable of self-support due to a disability that existed prior to age 25 (age 23 for Units 1 and 10).
The Fee Waiver Benefit is taxable for
-
domestic partners
-
spouses and dependent children taking post‐baccalaureate classes
-
employees taking graduate/doctoral level courses (see details below)
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.
Full-Time Example: *
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.
Please Note:
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.