Policy Title: Employee Study Privilege	Category: Human Resources
Owner: Vice President for Human Resources	Policy ID#: 3-6004-011
Contact: Vice President for Human Resources Web: https://hr.colostate.edu/ Email: hr_service_center@mail.colostate.edu Phone: (970) 491-6947	Original Effective Date: 10/13/1992 Last Revision: 5/19/2023

PURPOSE OF THIS POLICY

The Board of Governors of the Colorado State University System and Colorado State University are committed to the continued education of all employees of the CSU System. The purpose of this policy is to provide guidance on accessing the educational benefits available through the Employee Study Program benefit program for employees at Colorado State University.

APPLICATION OF THIS POLICY

This policy applies to Academic Faculty and Administrative Professionals with regular, special or temporary appointments of half-time or greater. This includes faculty on continuing or contract appointments Half-time or greater State Classified staff are eligible.

EXEMPTIONS FROM THIS POLICY

This policy does not apply to student employees, graduate students, affiliates or associates.

POLICY STATEMENT

Academic Faculty and Administrative Professionals with regular, special or temporary appointments at half-time or greater, faculty on continuing or contract appointments. and State Classified staff at half-time or greater are eligible. Employees are required to obtain consent from their department heads, and they may register on a space-available basis for courses that are ideally either job related or career enhancing for up to nine credits each academic year at no charge for tuition or regular fees. On December 8, 2010, the Board of Governors renewed its commitment to the employee study privilege. In addition, under a grandfathered historical agreement with the University of Northern Colorado, employees may be able to use their privilege for classes at that institution.

POLICY PROVISIONS

Under the following conditions, faculty members, administrative professionals, post-doctoral fellows, veterinary interns, clinical psychology interns and state classified staff with appointments at half-time (0.5) or greater may register for credit courses at Colorado State University, Colorado State University Global , Colorado State University Pueblo, and, subject to the terms of agreement between institutions, the University of Northern Colorado, on a space-available basis without the assessment of the student portion of total tuition or general fees to the employee:

1. The employee must obtain the written consent from the head of their administrative unit to register for specific courses. Ideally, courses taken as an employee under the Employee Study Privilege Program should contribute to the employee's success at the University. However, supervisors may approve an employee's use of the study privilege even if the subject matter is not directly related to current job duties. According to the Internal Revenue Code (IRC) taxation applies to graduate level educational benefits which exceed $5,250 per calendar year (for the amount an employee receives beyond this limitation.) For this purpose, a ‘‘graduate level course’’ will be treated as meaning any course taken by an employee who has a bachelor’s degree or is receiving credit toward a more advanced degree, if the particular course can be taken for credit (whether or not enrolled in a degree seeking program). Any course taken for credit beyond an initial bachelor’s degree is taxable through payroll. The IRS prohibits tax-free education related to games, hobbies or sports that are not directly related to seeking a degree at both the undergraduate and graduate level (e.g., music, art, horseback riding). Such determinations are made by Human Resources and Business and Financial Services, with reference to the Internal Revenue Code (26 U.S.C. sections 127, 132(d) and 117).
2. Time off to attend courses taught during an employee's scheduled work hours require approval of the supervisor, which should be granted unless there is no reasonable way for the employee to perform their duties at other times. Time off that is granted to attend courses in which an employee enrolls at the request of the department in order to improve job skills should be treated as administrative leave with pay. 
   1. Faculty members, administrative professionals, post-doctoral fellows, veterinary interns, clinical psychology interns and state classified staff become eligible for this study privilege as soon as their employment begins.
   2. The President shall set the maximum number of credits for which Eligible Employees are permitted to register per academic year, including the previous summer term, but it shall be at least nine (9) credits for employees with full-time appointments, at least seven (7) credits for employees with appointments from .75 time to .99 time, and at leave five (5) credits for employees with appointments from .50 time to .74 time.

Certain tuition and fees are not covered by the study privilege (e.g., tuition covered under COF and Special Course Fees), so these must be paid by the employee at the time of registration. Tuition and fees covered may include base tuition, differential tuition, and program charges. A waiver of the University Technology Fee and General Fee will be credited to the student account.

Only credit courses which are a part of the Colorado State University Curriculum, as defined by the Colorado State University General Catalog, are available under this benefit. These courses will be identified with a departmental course number. In particular, the study privilege does not cover the cost of continuous registration.

CSU Online’s offerings are included under this privilege if they are credit bearing at the institution. Courses that provide only continuing education units (CEUs) are not eligible.

The above credit maxima include courses which are audited by the employee rather than taken for credit. Tuition will be assessed as soon as credits are taken in excess of the program maximum for the employee.

COMPLIANCE WITH THIS POLICY

Compliance with this policy is required. For assistance with interpretation or application of this policy, contact the Department of Human Resources.

REFERENCES

• Employee Study Privilege--Information and Forms
• CSU/UNC Reciprocal Employee Study Privilege MOU 
• CSUS Board Policy on Faculty/Staff Study Privilege
• CSU Human Resources: Employee Study Privilege Application Form

APPROVALS

Revision approved by Brendan Hanlon, Vice President for University Operations, on May 19, 2023