- Eligible employees must submit to our benefits office the approved career development plan form (PDF).
- Eligible employees must submit to our benefits office a completed employee fee waiver form (PDF) before every semester/quarter fee waiver submission deadline.
- At Cal State LA, completed forms must be submitted before the beginning of the semester.
- For employees planning to attend another CSU campuses, contact the campus for fee waiver submission deadlines and guidelines.
- Eligible employees may also transfer their fee waiver benefit to a spouse, registered domestic partner, or dependent child by submitting a completed dependent fee waiver form (PDF) before every semester/quarter fee waiver submission deadline.
- At Cal State LA, completed forms must be submitted before the beginning of the semester.
- For dependents planning to attend another CSU campuses, employees must contact the campus for fee waiver submission deadlines and guidelines.
Notes:
- Extended Education and other self-supporting courses cannot be taken through the employee fee waiver program.
- During the summer sessions only state-supported courses can be taken through the fee waiver program.
- If you separate from Cal State LA before the beginning of the semester, you will no longer be eligible for the benefit. The Fee Waiver will be removed and your bill will be adjusted accordingly. You can complete your course(s) by paying the fees due or drop the course(s).
- If you separate from Cal State LA employment after the beginning of the semester, you can continue to use your fee waiver to cover that semester.
General Tuition Fee Waiver Information
Eligibility and Fees Covered - Employee
Employee Fee Waiver Eligibility
Fee waiver eligibility, for both represented and non-represented employees, is summarize in the table below.
Unit 6 (Skilled Trades)
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- Student Body Association Fee
- Student Body Center Fee/Student Union Fee
- Health Facilities Fee
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- All other Category I and II fees as defined in Executive Order No. 1054 (excluding Non-Resident Tuition unless eligible through Title 5, Section 41910 provision).
- Student Body Association Fee
- Student Body Center Fee/ Student Union Fee
- Health Facilities Fee
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- All other Category I and II fees as defined in Executive Order No. 1054(excluding Non-Resident Tuition unless eligible through Title 5, Section 41910 provision).
- Student Body Association Fee
- Student Body Center Fee/ Student Union Fee
- Health Facilities Fee
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- Student Body Association Fee
- Student Body Center Fee/Student Union Fee
- Health Facilities Fee
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- Student Body Association Fee
- Student Body Center Fee/Student Union Fee
- Health Facilities Fee
*If an employee enrolls in more than two (2) classes and the units exceed six (6), then the employee will be charged the difference between full and partial tuition.
Eligibility and Fees Covered - Dependent
Dependent Fee Waiver Eligibility
- Spouse
- Dependent Child Under Age 23
- Domestic Partner
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- Spouse
- Dependent Child Under Age 25
- Domestic Partner
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Spouse
- Dependent Child Under Age 25
- Domestic Partner
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Spouse
- Dependent Child Under Age 25
- Domestic Partner
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- Spouse
- Dependent Child Under Age 23
- Domestic Partner
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructionally Related Activity Fee
- Health Services Fee
- Student Body Center Fee/Student Union Fee
- Health Facilities Fee
- Spouse
- Dependent Child Under Age 25
- Domestic Partner
- Application Fee
- Identification Card Fee
- Tuition Fee*
- Instructional Related Activity Fee
- Health Services Fee
- Student Body Center Fee/Student Union Fee
- Health Facilities Fee
*If a dependent enrolls in more than two (2) classes and the units exceed six (6), then the employee will be charged the difference between full and partial tuition.
Taxability Fee Waiver Benefits
Employees taking Graduate Courses: The courses are nontaxable up to $5,250.
To calculate a tax estimate:
- Estimate the fee waiver value = regular registration fees and tuition - estimated fees charged.
- Multiply the fee waiver value x 40%.
- For example, if the fee waiver value is $2,000; the estimated tax is $800 (to be deducted from one of the employee's paychecks during the semester).
The dollar value for the waived fees will be reflected on the employee's pay warrant. The State Controller’s Office will take deductions for that benefit from that payroll warrant. You will receive a notice from the benefits office letting you know the pay period that you will be taxed on.
Deductions? A “flat tax rate” will be applied to the amount waived or reduced. The flat tax rate is roughly 40% (Federal 22%, State 6.6%, and if applicable Social Security 6.2% and Medicare 1.45%). [Resources: Payroll and SCO - PPM - H102]
The Fee Waiver Program is a fringe benefit and as such has strict reporting requirements established by the Internal Revenue Service [Internal Revenue Code Sections 117(d), 127 and 132(d)] and the State of California Controller’s Office. The reporting requirements state that the fringe benefit must be taxed in the calendar year that the benefit was received.
CSU Doctorate of Education (Ed.D) Degree Program
The Doctorate Tuition Fee will be charged in lieu of the Tuition Fee. Eligible employees or dependents that enroll in the Doctoral program are required to take specified coursework (e.g., one, two or three courses) per term. The Doctorate Tuition Fee is a flat fee; there is no part time rate.
All participating employees and dependents enrolled in a doctorate program shall be eligible for a partial fee waiver equivalent to the part-time Graduate Tuition Fee and shall be responsible for paying the difference between the applicable Doctorate Fee and the part-time Graduate Tuition Fee, with the exception of employees in the M80 management personnel plan (MPP) and their dependents.
Imputed income related to participation to the CSU Employee Fee Waiver & Reduction Program (CSU Employee Fee Waiver and Reduction Program Technical Letter) is subject to specific tax rates - federal tax is mandated at a flat 22% tax rate and CA State at 6.6%. Social Security and Medicate taxes are taken at their normal rates of 6.2% and 1.45%.
Taxation for the Fee Waiver Program
Eligible Participant Course level(s) Tax Status CSU Employee Undergraduate Nontaxable Graduate Nontaxable up to $5,250 Employee’s Spouse or Dependent Child Undergraduate Nontaxable Graduate Taxable Employee’s Domestic Partner Undergraduate Taxable Graduate Taxable 