Employee Tuition Assistance Program FAQ

No. When faculty or staff register for Clemson classes, a report is sent to the Office of Human Resources (OHR) and OHR members then reviews eligibility for the benefit and notifies employees of their eligibility.

No, if faculty and staff members are eligible for this benefit, the Employee Tuition Assistance Plan (ETAP) benefit offers a 100 percent waiver of all mandatory academic fees, activity/program fees, differential fees, and lab fees for up to six (6) hours per academic term.

Note, if a faculty or staff member exceed the IRS allowable threshold of $5,250 per calendar year, the University is required to establish payroll tax withholdings from their paychecks to offset any tax liability.

Academic terms are spring, fall and summer. Summer courses held throughout the summer are considered one academic term and are restricted to a total of 6 hours.

No, this benefit is not available to family members of employees, including spouses or children.

The benefit applies to all undergraduate and graduate courses within programs offered by Clemson University, except the Clemson Study Abroad Program.

No, the benefit can only be applied toward classes and programs available through Clemson University.

In addition to meeting all other eligibility criteria, employees must satisfy 12 consecutive months of employment at Clemson University in a faculty or staff position to be eligible for this benefit. In other words, the employee must have at least 12 consecutive months of employment with Clemson and met all other eligibility requirements as of the last day to add classes for the specific semester the employee wants to use the benefit. Note: To gain eligibility for the ETAP during any summer session, a faculty or staff member must meet the criteria above by the last day to register for a class as determined in the first summer session.

No, it is not permitted for faculty or staff to hold a graduate assistantship and a full-time faculty or staff position. Employees must choose between the combination of Clemson University employment and classes or the combination of an assistantship and classes.

Special Note - Faculty and staff employment will always be considered participating employees' primary affiliation followed by a secondary affiliation as a student with Clemson University.

Faculty and staff members have the same opportunity to participate in programs of study or courses of study as any other student applying for acceptance, regardless of eligibility for the benefit.

The benefit waives 100 percent of all mandatory academic fees, activity/program fees, and lab fees for up to 6 hours per academic term.

The benefit does not cover books, supplies, or other non-academic fees. In addition, the benefit does not cover costs associated with tuition over and above six credits per academic term (fall, spring and summer).

Note, if a participating employee exceeds the IRS allowable threshold for graduate tuition in a calendar year, the University is required to establish payroll tax withholdings from their paychecks to offset the FICA tax liability. The current IRS allowable threshold is $5,250.

Enrollment in a graduate program through the ETAP program may result in taxable income if it exceeds the IRS threshold. Under the current tax code, combined ETAP benefits valued over $5,250 per calendar year are considered taxable wages and are reportable on W-2s. Once a faculty or staff member exceeds the $5,250 threshold for the calendar year, the University is required to establish FICA tax withholdings from their paycheck.

The value of the benefit will be added to the employee’s W-2, which may result in federal and state income tax liabilities.

Tuition paid for undergraduate courses is not taxable.

FICA tax withholdings for ETAP benefits will be deducted in full at the time the value of the benefit exceeds the $5,250 limit. Faculty and staff should expect to see the full withholding amount deducted shortly after the start of each semester, if the value of their courses that semester causes their calendar year tuition value to exceed $5,250.

Employees who enroll late may see deductions occur at a later date.

Tax regulations require the University to report and withhold at the time the benefit is earned and qualified as taxable. Once an employee's tuition value exceeds the $5,250 threshold for the calendar year, the University is required to establish FICA tax withholdings from their paycheck.

While the University only withholds FICA taxes for ETAP benefits, faculty and staff are still responsible for federal and state taxes associated with this benefit. The value of the benefit in excess of $5,250 will be included on participating employee’s W-2s. Participants may consider consulting a tax professional to determine if any changes to their W-4 are necessary.

Early withholding balances will be applied to the employee’s paycheck when the required FICA tax withholding is withheld.

Any excess FICA tax withholding amount will be refunded by the end of the calendar year.

Because faculty and staff are still liable for federal and state tax associated with the benefit, early federal and state withholdings will be applied to the employee’s tax liability through their W-2.

Direct ‘taxable value’ inquiries to payroll@clemson.edu.

Specific tax withholdings are determined by course load, total course cost, and enrollment periods.

Please use the Employee Tuition Assistance Program Calculator on the ETAP website to estimate the total expected tax withholdings.

Faculty and staff are not required to reimburse Clemson for a semester’s courses if they become ineligible after courses begin. However, their benefit does not continue if they become ineligible (separate or move to a position no longer eligible for the benefit) before a semester’s courses begin.

OHR will notify Student Financial Services on the participating employee's behalf. No further action is required by faculty or staff.

Please contact Student Financial Aid (864-656-2280/finaid@clemson.edu).

Employees who have questions regarding registration should contact Clemson Registration Services (regserv@clemson.edu/864-656-2305).