NOTE: CUNY eligible employees are hereby advised that undergraduate and graduate level courses in which they enroll in using the CUNY Employee Tuition Fee Waiver Form OFSR 305, may be reportable as wages and subject to withholdings if educational assistance benefits exceed the $5,250 threshold are non job-related and do not meet the requirements of the "working condition fringe benefit" exclusion. To meet the requirements of "working condition fringe benefit" exclusion the course must: 1) maintain or improve skills that an employee is required to have for employment; and 2) be expressly required by the employer, or is legally required in order to retain an established employment relationship, status or rate of compensation. Moreover, the course must: 1) not be for the purpose of satisfying the minimum educational requirements to qualify for employment; and/or 2) not to qualify the employee for a promotion or transfer to a new trade or business.
A. Complete the CUNY Employee Tuition Fee Waiver (Form OFSR 305) and submit it to your supervisor. The supervisor must complete the ‘Supervisor/Management Representative’ section, sign and date, then the form may be submitted to the HR Office of the College of Employment. Failure to submit a completed Form OFSR 305 to the HR Office of the college of employment may result in the inclusion of the value of your tuition assistance as wages.
B. Once HR has completed the Form OFSR 305, it will be submitted to the registrar at the College of Enrollment who will complete the registration certification portion of the waiver form and forward a copy of the waiver form to the Bursars at the College of Enrollment.
C. The completed Form OFSR 305 will be submitted to the HR Director at the College of Employment for review. If the educational benefit exceeds the $5,250 threshold and the course is determined to be non-job related and does not meet the working condition fringe benefits exclusion within the Internal Revenue and University Accounting Office guidelines, the HR Director of the College of Employment will so advise the Payroll Office so that the actual dollar amount of the tuition fee that has been waived will then be reported as wages and be subject to tax withholding. The determination will be recorded on the reverse side of this form.
Eligibility Criteria
Employee Category
Service Requirements
Course Type and Credit Limits
Summer Session