Educational Benefits

We offer a variety of benefits through Human Resources! Continue your education through our Tuition Assistance Program (TAP) program or participate in our Path2College 529 Plan. Whatever your academic goals are, we are here to help you achieve them!

Tuition Assistance Program

The Tuition Assistance Program (TAP) allows eligible employees to attend classes at any USG institution under a waiver of tuition and most fees. An employee may seek approval to enroll in up to nine (9) academic credit hours per semester.

Phone:  470-578-6030
E-mail:  TAP@kennesaw.edu 
Applications including supervisor approval must be received in HR by the deadline. Applications will only be accepted through the 

Tap Application Portal

  • Please see  for more details.

    • An employee may seek approval to enroll in up to nine (9) academic semester credit hours for each of the three designated semester periods: Fall Semester, Spring Semester, and Summer Semester.
    • Employees participating in TAP taking classes at KSU will be allowed to enroll during their normal designated registration period.
    • The Tuition Assistance Program (TAP) allows eligible employees to attend classes at any  under a waiver of tuition and most fees.
    • The following fees are waived by all USG institutions for TAP attendees: tuition, student late registration fee, student technology fee, student health insurance fee, student activity fee, student athletic fee, and student recreation fee. TAP attendees, whose student health fee, student activity fee, athletic fee and student recreation fee are waived, are ineligible for the services sponsored by these fees unless the fees are paid separately. Eligible online courses taken through KSU will also have "etuition fees" waived.
    • Apply for enrollment to the  of their choosing by following normal admissions procedures, paying any applicable admissions fees and subsequently be accepted for matriculation.  If you have not been accepted as a student at the teaching institution prior to the TAP deadline date, you will still need to submit your TAP application by the deadline date even though you have not admitted.  Include a note with your TAP application that you are currently in the approval process. You must still complete the TAP application by the applicable deadline.
    • Be continuously employed in a full-time benefited position (1.0 FTE) for at least six months prior to the applicable TAP deadline for that semester.  Those employees completing their continuous six months of full-time, benefits eligible employment after the TAP deadline are not eligible until the subsequent semester.
    • Have the approval of their supervisor
    • Submit a new TAP application to their home institution (employer) by the designated deadline for each term in which the waiver is desired.  For KSU employees, TAP applications are submitted through an  which includes electronic routing to the employee's supervisor on record with Human Resources.
    • ALWAYS wait to register for courses until the designated  established by their teaching institution - (Very important! Those who register prior to the designated time period will forfeit TAP eligibility.)
    • Receive a grade of 鈥淐鈥 or better in each class where a TAP waiver has been applied 鈥 (Grades below 鈥淐鈥 or 鈥渨ithdrawals鈥 will result in TAP ineligibility for the following term. Those receiving 鈥渋ncomplete鈥 grades will be given one additional term to meet this requirement.) 

    Due to the current shortage of nursing faculty in the state of Georgia, the Tuition Assistance Program is available to Part-Time Nursing Faculty members seeking a graduate degree in Nursing. Any part-time nursing faculty member taking advantage of this program shall be required to work full time within the University System at least two (2) years following receipt of the graduate degree in Nursing (or Education, if such would allow one to teach Nursing at the University level).

    • The utilization of this program by part-time nursing faculty shall end in 2015, unless such utilization is extended by further action of the Board;
    • Participation in the Tuition Assistance Program for Nursing Faculty shall be available to part-time nursing faculty who have successfully completed at least six (6) months of employment, as of the date of the Tuition Assistance Program application deadline for the desired academic semester.
    • Complete the  and return to HR by the TAP deadline for TAP Coordinator approval.
  • Changes to the TAP Policy related to taxes were announced by the USG in November of 2022 and are effective for the calendar/tax year 2022 going forward:

    • The TAP benefit is no longer taxable for TAP participants taking undergraduate courses, even those who exceed the formerly used IRS $5,250 taxable benefit limit.  
    • The TAP benefit continues to be taxable for TAP participants taking graduate and doctoral level courses over the annual $5,250 limit unless the individual course is approved for a tax waiver.
      • In order to be eligible for approval of a tax waiver, the individual course would need to improve the employee鈥檚 knowledge or performance in their current job duties. 
      • If the education is to meet the minimum educational requirement for the current job, to qualify for a promotion or salary increase, to qualify for a transfer or is being taken as a hobby, it would NOT be eligible for a tax waiver鈥 and taxes would apply on the benefit over $5,250. 
      • If requested, hiring managers may be asked to articulate in writing the applicability of the course content in relation to the employee鈥檚 job functions.    
    • View the updated

    When applicable, KSU is required to account for that benefit by increasing taxable wages during the calendar year in which the benefit was received.  Calculation of taxable wages includes federal and state income tax withholdings as well as flat-rate FICA/Med and social security taxes.

    When taxable tuition waivers exceed $5,250, it is extremely likely that this increase in taxable wages will result in a decrease of net pay.  The amount of decrease in take-home pay is specific to each employee based on a combination of factors such as:

    • Amount of additional taxable benefit (tuition dollars waived over $5,250)
    • Annualized salary rate
    • Pay frequency
    • Personal choices for state and federal tax withholding rate

    This increase is taxable wages, and those taxes can be deducted from an employee鈥檚 paycheck at any point in the year as confirmation of the waiver amounts are determined.  Payroll will send notifications in advance when the taxable amount is added to wages.  KSU is not able to provide specific information regarding individual impact.  A tax professional should be consulted for further information and explanation concerning taxable wages and tuition benefit implications.  KSU鈥檚 EAP provides resources for financial and tax consultations.

    Employees participating in TAP are encouraged to monitor their tuition charges within the student portal each semester and promptly contact the Bursar鈥檚 Office at their school of enrollment for an explanation of tuition amounts.

  • Each term, applications for TAP waivers and any associated  must be approved by the supervisor and submitted to the  at the home institution (employer) by the following deadlines:
    • Fall Semester 鈥 July 15th (includes Decembermester)
    • Spring Semester 鈥 November 15th
    • Summer Semester 鈥 April 15th (includes Maymester)

 

Path2College 529 Plan

The Path2college 529 Plan is a college savings plan established by the State of Georgia and is operated under the Georgia Office of Treasury and Fiscal Services (OTFS). This plan is administered through TIAA-Cref.

  • Any U.S. citizen or resident alien with a Social Security number or federal Taxpayer Identification Number
  • Minimum contribution is $15 payroll deduction; Contributions are on an after-tax basis; Maximum Account Balance is limited to $235,000 per Beneficiary
  • Qualified Withdrawals must be used to pay for tuition, certain room and board expenses, fees, and the costs of books, supplies, and equipment required for the enrollment or attendance of the Beneficiary at an Eligible Educational Institution;

    Taxable Withdrawals are also permitted due to the Beneficiary鈥檚 death, permanent disability of the Beneficiary, receipt of a scholarship award or certain other tax-free amounts, or attendance at a Military Academy. The earnings portion of these types of withdrawals will be subject to applicable federal and state income tax, if any, but will not be subject to a 10% additional federal tax;

    A tax-free rollover to another qualified tuition program for the same Beneficiary or a tax-free rollover to another qualified tuition program for a different Beneficiary may occur under certain circumstances;

    Unqualified withdrawals are withdrawals that do not fall into any of the categories above. Unqualified withdrawals will be subject to applicable federal and state income tax on earnings, if any, and a 10% additional federal tax is imposed on the earnings portion of Unqualified Withdrawals

  • Qualified Withdrawals and Rollover Distributions are not subject to federal income tax upon distribution;

    Taxable withdrawals are subject to federal income tax but not the Additional Tax;

    No federal gift tax on contributions of up to $60,000 (single filer) and $120,000 (married couple if prorated over 5 years

    Contributions are generally considered completed gifts to the Beneficiary for federal gift and estate tax purposes

  • Qualified Withdrawals and Rollover Distributions are not subject to Georgia income tax;

    Contributions are deductible for Georgia income tax purposes up to $2,000 per year per Beneficiary

  • See the website for more information about investment options

The information above is merely a brief overview. For complete plan details, please visit the website. For further investing information or tax advice, please contact a financial advisor or tax expert.

To enroll: Visit the  and click on the "open an account" button on the top right.

Once your account is set up with Path2College, you will need to make contributions to your account via direct deposit from a personal checking or saving account that you designate. You also have the option to make contributions to your Path2College account from your pay.  If you want to make contributions to your account from your pay, you will need to visit  to set up a direct deposit using the routing and account numbers for your Path2College account.