Faculty and staff must be employed in a benefit-eligible position as of the first day of classes in order to receive tuition benefits. The University covers the tuition cost of NMU credit courses for:
On-Line Tuition Benefit Request – employees (for themselves, spouse or children) and retirees:
If you have problems, first contact Human Resources at 227-2470.
ONLY if you are unable to request the benefit on-line, print one of the following paper forms and submit it to Human Resources for processing:
Note: Only employees are required to get their supervisors signature.
Taxability of Benefit
NMU will abide by state and federal laws regarding the taxability of benefits. Tuition benefits are considered taxable under certain conditions. Graduate level tuition benefits are always considered taxable for spouses and dependents. Graduate level tuition benefits for an employee in excess of $5,250 in a calendar year are taxable. Undergraduate level tuition benefits are taxable for dependents ages 24 and above. Undergraduate level tuition benefits become taxable for the calendar year in which the dependent turns age 24. Additional Social Security and Medicare taxes will be deducted from your paycheck based on the value of the taxable benefit. If the taxable benefit is more than $500, the deductions will be spread out over several paychecks to minimize the impact on your net pay. Winter semester deductions will start in April, Summer semester deductions will start in July, and Fall semester deductions will start in October. Tuition benefits are also considered taxable for federal and state income tax purposes; however, payroll does not withhold additional amounts for federal or state income taxes. You may want to consider making a change to your federal or state W-4 to ensure you have sufficient withholding to cover any additional income tax liability.