BRIEF

Policy Summary

Lawrence Berkeley National Laboratory (Berkeley Lab) offers an institutionally funded Tuition Assistance Program (TAP) providing coursework reimbursement to encourage and assist employees to obtain a college/university education, a professional certification/license, or an educational certificate that increases the effectiveness of work performance in their present positions and improves their career opportunities within Berkeley Lab. This policy describes Berkeley Lab's TAP.

Who Should Read This Policy

This policy applies to non-represented career employees who have completed a probationary period. Represented employees should consult their collective bargaining agreement (CBA).

To Read the Full Policy, Go To:

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Contact Information

For more information, contact [email protected].
Feedback on HR policies or procedures is welcomed. Send comments to [email protected].

POLICY

A. Purpose

Berkeley Lab offers an institutionally funded Tuition Assistance Program (TAP) providing coursework reimbursement to encourage and assist employees to obtain a college/university education, a professional certification/license, or an educational certificate that increases the effectiveness of work performance in their present positions and improves their career opportunities within Berkeley Lab. This policy describes Berkeley Lab's TAP.

B. Persons Affected

This policy applies to non-represented career employees who have completed a probationary period. Represented employees should consult their collective bargaining agreement (CBA).

C. Exceptions

Requests that exceed what is allowed under this policy, or that are not expressly addressed, are considered exceptions to policy. A request for a policy exception requires, at a minimum, the approval of the Chief Human Resources Officer.

D. Policy Statement

1. General
   1. Reimbursement may be available for courses which will significantly enhance performance in the employee's current position, or prepare the employee for other positions within Berkeley Lab.
   2. Reimbursement is available for courses offered through domestically accredited universities, colleges, university extension programs, and professional associations, and for certification courses that are recognized by professional associations.
2. Eligibility to Participate
   1. Employees must be in a non-probationary career appointment.
   2. Employees must be in good performance standing and maintain a satisfactory performance rating for the duration of participation. Additionally, employees must not have any formal disciplinary actions within the previous 24 months and for the duration of participation.
3. Approval. Employees must obtain division and HR TAP Program Manager approval in order to participate in TAP. Employees denied approval to participate may request review of the denial by the Chief Human Resources Officer, except for denial based on impact to the employee's division work needs. In this case, the employee may re-submit a participation request at a later date, when the employee's division work needs may have changed.
4. Tuition Assistance Options. TAP covers the following educational programs and courses: 
   1. Degree Programs. College-level courses that lead to an academic degree (e.g., AA, BS, MBA, MS, PhD, etc.).
   2. Certificate Programs. Courses in a series that provide in-depth study in a subject area that lead to completion of a certificate.
   3. Professional License/Certification Programs. Courses that lead to or prepare employees for a professional license/certification (e.g., CPA, PHR, PMP, PE, etc.). In addition, costs for professional examinations will be reimbursed when taken after a course of study.
   4. Continuing education courses to maintain a professional license/certification.    
   5. College-level courses not leading to an academic degree, certificate, or professional license/certification. 
5. Tax Considerations/Implications 
   1. Per current IRS guidelines, annual reimbursement over $5,250 (subject to change by the IRS) for degree programs will be treated as additional taxable wage income unless the education either (a) maintains or improves the employee's job skills of their current job, or (b) is required by law to maintain the employee's current job status or occupation.
   2. Even if the education meets one of the above criteria, a reimbursement will be treated as taxable wage income if the education is part of a program that qualifies the employee for a new trade or business. Generally, education programs that lead to a PhD, MD, JD, or similar are programs that qualify the person for a new trade or business. All other "new trade or business" determinations are made on a case-by-case basis by the TAP Program Manager.
6. Reimbursement. Berkeley Lab will reimburse tuition and certain fees for course or program enrollment. Limitations on allowable reimbursements are further described in Section D.7.b. of this policy.
   
   1. To receive reimbursement, an employee must provide documented proof of:
      1. Payment for each course and fee for which reimbursement is requested.
      2. Successful completion of courses.
         1. Letter Grade. An employee must receive a grade of "C" or better for undergraduate-level courses or a grade of "B" or better for graduate-level courses. Grades of "C–" or "B–", respectively, do not qualify for reimbursement.
         2. Pass/Fail. If there is a choice between receiving a letter grade or a "Pass/Fail" evaluation, the employee must opt for the letter grade option. If the course is offered only as a "Pass/Fail" course, an employee must receive a "Pass" in order to be reimbursed.
         3. If neither a letter grade or pass/fail option is available, the employee must obtain written documentation of satisfactory course completion from the instructor.
   2. Reimbursement is allowed when an employee is required to withdraw from a course due to work requirements as directed by the employee's division, due to a certified medical condition or leave, or an emergency situation beyond the employee's control, provided the employee submits evidence from the course instructor that the employee's performance in the course was satisfactory at the time of withdrawal.
   3. Professional license/certification examinations will be reimbursed upon submission of evidence of passing the examination, when taken after a course of study.
7. Limits on Reimbursement
   1. Employees must apply for and be pre-approved to participate in the TAP before taking courses. Courses taken without prior approval will not be reimbursed.
   2. Non-Reimbursable Fees and Expenses. Fees and expenses that are not reimbursable include, but are not limited to: textbooks, parking permits, travel, student health insurance, medical and/or wellness fees, athletics fees, student ID cards, meals, late fees, costs for computers, hardware or software upgrades, equipment, college test preparation courses, and internet connections for online coursework. 
   3. Non-Resident Tuition. Employees enrolled in out-of-state programs will receive only reimbursement equal to that of in-state fees.
   4. UC Reduced Fee Enrollment. Employees accepted to attend any University of California institution must apply for the University of California Reduced Fee Enrollment program (PPSM-51: Reduced Fee Enrollment). If accepted into the Reduced Fee Enrollment program, employees will receive one-third reimbursement from Berkeley Lab to supplement the two-thirds fee reduction provided by this program. 
   5. Financial aid, including grants, scholarships, and educational discounts, will be subtracted from the reimbursement request and should be disclosed during the program application process or when requesting reimbursement.
8. Time Off with Pay. Time off with pay to take courses may be granted with the supervisor's approval when the employee's absence will not adversely affect progress of work, in accordance with the following provisions:
   1. Time off to attend approved courses may be allowed only when such courses cannot reasonably be taken outside the employee's scheduled working hours. If applicable, an adjusted work schedule may be arranged in accordance with the Flexible Work Options policy.
   2. Time off may not exceed six hours per week, including time for travel.
   3. Time off with pay is not allowed for registration, study, library, or faculty consultation time. Additional time required must be accounted for by an adjusted work schedule or by use of vacation credit.
   4. Time off to take asynchronous online courses is not allowed.
9. Advance Payments. Employees may receive an advance payment of tuition and required enrollment fees provided the employee certifies that they must return the payment if they are unable to provide evidence of course completion in accordance with Section D.6 of this policy.
10. Termination of Employment
    1. In the event that an employee voluntarily terminates their employment with Berkeley Lab or is terminated for cause (1) while participating in the program, or (2) within the 12 months following the last reimbursement, the employee must repay Berkeley Lab the amount of tuition and associated fees that have been paid for courses in the 12 months prior to termination.
    2. An employee who voluntarily terminates prior to completing a course(s) will not be reimbursed any eligible expenses, and advance payments, if any, must be repaid to Berkeley Lab. 
    3. Repayment will not be required if the termination of employment is due to death, long-term disability, layoff, or involuntary termination for any reason other than for cause. 
    4. An employee who is terminated due to a layoff will be reimbursed the full amount of eligible expenses incurred up to the date of separation.
    5. Any repayment to Berkeley Lab required by this policy will be deducted from the employee's final paycheck as permitted by applicable state law. If monies owed are not deducted from the final paycheck, the employee must arrange a repayment agreement with the Payroll Office prior to the release of the final paycheck.

E. Roles and Responsibilities

F. Definitions and Acronyms

G. Recordkeeping Requirements

None

H. Implementing Documents

For additional information regarding tuition assistance or to apply for tuition assistance, go to the TAP website.

I. Contact Information

For more information contact [email protected].
Feedback on HR policies or procedures is welcomed. Send comment to [email protected]

J. Revision History

DOCUMENT INFORMATION

Source Requirements Documents

• DOE Contract DE-AC02-05CH11231, Section J, Appendix A, Advance Understandings on Human Resources
• Federal Acquisition Regulation (FAR) 31.205-44, Training and Education Costs
• University of California Personnel Policies for Staff Members (PPSM) 51, Reduced Fee Enrollment
• University of California Regents Policy 7502, Policy on Reduced Fee Enrollment for University Employees

Implementing Documents

For additional information regarding tuition assistance or to apply for tuition assistance go to the TAP website.