PROCEDURES FOR
CUNY EMPLOYEE TUITION WAIVER
PLEASE READ BEFORE COMPLETING THE TUITION WAIVER FORM (OFSR 305):
As part the "Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) ," which was signed into law on June 7, 2001,
Section 127 of the Internal Revenue Code was extended permanently for both graduate and undergraduate courses, effective
January 1, 2002. This benefit enables employers to assist workers to further their education at a cost of up to $5,250 per year
tax free, whether or not the course is job -related.
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.
PROCEDURES:
EMPLOYEE:
Employee obtains the CUNY Employee Tuition Waiver Form OFSR 305 packet. Complete, sign and date Management
Certification page 2, and CUNY Employee Classification Certification page 3. Submit OFSR 305 packet to supervisor for
approval. (Email to supervisor. Response from supervisor or management representative will suffice only if signature
cannot be applied to form. Specify approval of information stated within form.)
NOTE* Completed form must be submitted to the bursar at college of enrollment
prior to the start of the semester.
EMPLOYEE SUPERVISOR/MANAGEMENT REPRESENTATIVE:
Complete ‘Supervisor/Management Representative’ section, sign and date. (Page 2)
Email OFSR 305 packet to College of Employment HR Office, and CC Employee. (Reference designated HR Tuition Waiver
designee signers.)
COLLEGE OF EMPLOYMENT HUMAN RESOURCE OFFICE:
Sign and date attestation of Management Certification and CUNY Employee Classification Certification, Box A (Page 3).
Email OFSR 305 packet to Campus of Enrollment Registrar. Request to include cc to employee on all phases of waiver.
COLLEGE OF ENROLLMENT REGISTRAR:
Complete Box B (Page 4). Email OFSR 305 packet to College of Enrollment Bursar and cc employee.
COLLEGE OF ENROLLMENT BURSAR:
Complete Box C (Page 4). Email OFSR 305 packet to College of Employment HR signer with CC to employee. (Reference email
string for names.)
COLLEGE OF EMPLOYMENT HUMAN RESOURCE OFFICE:
Complete Box D (Page 4). Forward via email to College of Employment Payroll office to record. CC employee and supervisor.
COLLEGE OF EMPLOYMENT PAYROLL:
Complete Box E (Page 4). Email completed application to employee.
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.
If you add or delete a course you must submit the appropriate documentation to the HR Office at your College of
Employment. The HR Director will notify the Enrollment Bursar to adjust employee's student account statement in
CUNYfirst Student Financial.
OFSR 305 Page 1 of 4
May 2020
MANAGEMENT CERTIFICATION
TO BE COMPLETED BY EMPLOYEE
Employee ID ______________________________
Employee Name ____________________________________
Payroll Title _____________________________________
College of Employment _________________________________
College of Enrollment __________________________________
Graduate Course
Undergraduate Course
Course Name: _______________________________ Course Number: ________________
Course Description: _________________________________________________________________
How is this course job related?:_____________________________________________________________________________
Course Name: _______________________________ Course Number: ________________
Course Description: _________________________________________________________________
How is this course job related?:________________________________________________________________________________
Graduate Course
Undergraduate Course
Course Name: _______________________________ Course Number: _________________
Course Description: _______________________________________________________________
How is this course job related?:________________________________________________________________________________
Course Name: _______________________________ Course Number: ________________
Course Description: _________________________________________________________________
How is this
course job related?:________________________________________________________________________________
I attest to the accuracy of all the information gi
ven.
Employee Signature_____________________________________ Date____________________
TO BE COMPLETED BY SUP ER V ISOR or MANAGEMENT
Are the courses listed job-related?
__________________________________________________________________
If not job-related, how does it meet the working condition
exclusion ?
Signature _______________________________________ Date ___________________________
Name _______________________________________ Title ________________________________
Graduate Course
Undergraduate Course
Graduate Course
Undergraduate Course
(Date Format xx/xx/xxxx)
(Date Format xx/xx/xxxx)
OFSR 305 Page 2 of 4May 2020
Payroll Title Code ______________________
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COLLEGE OF ENROLLMENT ________________________________ SEMESTER __________________________
THIS WAIVER APPLIES ONLY TO THE COST OF TUITION. NON-INSTRUCTIONAL FEES AND STUDENT ACTIVITY FEES
ARE NOT WAIVED.THIS WAIVER IS ONLY VALID FOR THE SEMESTER INDICATED ABOVE, AT THE COLLEGE INDICATED
ABOVE. PLEASE SEE PAGE 4 OF OFSR 305 FOR SERVICE REQUIREMENTS, SUMMER APPLICABILITY, AND
SUPERSCRIPT REFERENCE DOCUMENTS.
This is to certify that __________________________________In the title of ________________________
is currently employed at___________________________________ title code #_________________________,
with date of appointment _________________________, and may be considered for a tuition waiver as follows:
FULL-TIME INSTRUCTIONAL TITLES: (Teaching & Non-Teaching)
(1, 2)
(Includes Classified Managerial Titles)
Undergraduate Courses Graduate Cours
es (6 credits maximum)
ADJUNCT TEACHING TITLES
(2)
Undergraduate Course
FULL-TIME CLASSIFIED TITLES (Civil Service)
Gittleson
(3)
:
Undergraduate Courses Graduate Courses (6 credits maximum)
White Collar (Other than Gittleson)
(3)
:
Undergraduate Courses Graduate Courses (3 credits maximum)
Blue Collar (Custodial, Stores, and Securi
ty)
(4)
:
Undergraduate Courses Graduate Courses (3 credits maximum)
Skilled Trades (Section 220)
(1)
:
Undergraduate Courses only
My signature provides consent for the disclosure of my class registration and attendance records at any unit of The City University of
New York to university and college administrators responsible for my employment and work performance. The purpose of this
disclosure is to ensure that my time and leave records accurately reflect those authorized classes attended during working hours. My
signature also signifies my understanding that under Internal Revenue Code Sec 127, the tuition assistance that I receive shall be
reportable as wages and subject to withholding if the benefit exceeds the $5,250 threshold, and is for non-job-related undergraduate
or graduate level courses that do not meet the working condition fringe benefit exclusion.
Employee Signature _____________________________ Date ________________Employee ID _____________
Employee Address ___________________________________________________ SS# (Last 4 only): __________
CUNY EMPLOYEE CLASSIFICATION CERTIFICATION
A. COLLEGE OF EMPLOYMENT HR OFFICE___________________________________________________
College HR Director/Designee Signature _______________________________ Date _________________
College HR Director/Designee Name ____________________________________
Designee Title _________________________
(Date Format xx/xx/xxxx)
OFSR 305 Page 3 of 4
May 2020
(Date Format xx/xx/xxxx)
My signature below attests to the accuracy of the job classification reported by the employee, and approved by
the Management Representative.
(*Only (1) course may be taken)
Graduate Course
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SERVICE REQUIREMENTS
SUMMER SESSION
1 Year for Undergraduate/Immediate
for Graduate
Undergraduate: No
Limit/Graduate: 6 Credits
No
1 Year for Undergraduate/Immediate
for Graduate
Undergraduate: No
Limit/Graduate: 6 Credits
No
10 Consecutive Semesters
1 Course: Undergraduate or
Graduate
No
6 Months
Undergraduate: No
Limit/Graduate: 6 Credits
Yes (UG Only)
1 Year
Undergraduate: No
Limit/Graduate: 3 Credits
Yes (UG Only)
1 Year
Undergraduate: No
Limit/Graduate: 3 Credits
Yes (UG Only)
1 Year
Undergraduate Only : No Limit
Yes
E. COLLEGE OF EMPLOYMENT: PAYROLL OFFICE
Payroll Officer/Designee Signature Name ________________________________________
Signature___________________________________ Date _____________________________
D. COLLEGE OF EMPLOYMENT: HUMAN RESOURCE OFFICE (Payroll Action) Taxable Not Taxable
COLLEGE: ___________________________________________
Reviewed by (Designee Name): ____________________________________ Date ________________________
FORWARDED TO PAYROLL OFFICE FOR ACTION
Date sent to Payroll _____________
B. COLLEGE OF ENROLLMENT: CERTIFICATION OF ENROLLMENT (REGISTRAR)
COLLEGE: ___________________________________________ Registrar Signature _______________________________
Course Name: _______________________________________
Course Name: _______________________________________
Course Name: _______________________________________
Course Name: _______________________________________
References
1. Board of Trustees Resolution, Cal. No. 7, January 28, 1980
2. CUNY-PSC Agreement, Article 29
3. CUNY Non-Instructional Clerical, Administrative, and Professional Employees Agreement, Article V
4.
CUNY Custodial, Stores-stock, and Security Employees Agreement, Article V
(Date Format
xx/xx/xxxx)
(Date Text xx/xx/xxxx)
CREDIT LIMITATIONS
OFSR 305 Page 4 of 4May 2020
C. COLLEGE OF ENROLLMENT: TUITION WAIVER BALANCES (BURSAR)
COLLEGE: _________________________________ Tuition Amt Waived ___________________ Semester _____________
Bursar Name: ________________________________ Signature: ___________________________ Date ______________
NO PAYROLL ACTION NECESSARY
HR Signature ____________________________________________
E. COLLEGE OF EMPLOYMENT: PAYROLL OFFICE
Course Number: ____________________________
Course Number: ____________________________
Course Number: ____________________________
Course Number: ____________________________
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