Tuition Assistance Benefits (Precollege) (Section 404)
Smith College offers tuition assistance for eligible children who attend the Smith College Center for Early Childhood Education (CECE).
Smith College Center for Early Childhood Education
The Smith College Center for Early Childhood Education offers two programs for the children of Smith College faculty and staff, as well as children from the local community. The Fort Hill Infant and Toddler program enrolls children two months to 32 months of age in three classrooms. The Fort Hill Preschool program enrolls children 2.9 to 4.11 years of age in three classrooms. To be eligible for the Preschool program, children must be 3 years of age by November 1. The programs follow the Smith College administrative calendar for holiday and inclement weather closings, and are open from 8 to 5 p.m., Monday through Friday, year round.
Tuition Plans Criteria
These following criteria are common to all tuition benefit plans offered by Smith College:
- If you satisfy a service requirement by the first of the month following the start of classes, you will be considered to have satisfied the service requirement for that semester.
- If you meet the eligibility requirement by the first of the month following the start of classes, you will be considered to have satisfied the eligibility requirement for that semester.
- If your eligibility changes midterm, after the first of the month following the start of classes, your benefit will not be prorated.
- If your eligibility changes prior to the first of the month following the start of classes, your benefit will be prorated accordingly.
- If both you and your spouse/partner are college employees, your family is entitled to only one tuition benefit per eligible child at any given time.
- Tuition assistance is pro-rated if you are part-time.
Tuition Assistance Forms are available online.
If you are employed in a regular position of half time or more or you hold a limited-term position which exceeds three consecutive years, you are eligible to receive tuition grant(s) for your eligible child(ren). Staff who are less than half time, hold a limited-term position of less than three years, or are in a temporary position are not eligible for this benefit.
Tuition grants are available for a birth, adopted, or stepchild of yours, your spouse, or your same-sex domestic partner. The child(ren) must qualify as your dependent(s) for tax purposes in the current calendar year.
If your dependent child(ren) attend(s) the CECE , you will receive a tuition grant equal to 25% of tuition for the first child and 30% of tuition for other children in the family concurrently enrolled. Tuition assistance is prorated if you work part time. Your child's tuition bill will be credited with the appropriate tuition grant.
Tuition payment: There are several options for the payment of tuition bills at the CECE. Please contact the administrative offices of the appropriate school for more information.
Tax Issues: Please consult with your tax advisor regarding the taxability of tuition benefits. The Office of Human Resources may provide information regarding current legislation on the taxability of tuition benefits.
Taxability of Tuition Benefits
If you have a dependent child attending the CECE, then part of your tuition discount will be taxable. In accordance with IRS regulations, the College may offer an employee a tuition discount of 20% that is non-taxable; however, any additional contribution above the 20% (5% or 10% depending on your discount eligibility) is considered taxable (non-cash) and will be included in your gross income.
Tuition Discount for Smith Employees at Campus School
Eligible Smith College employees will receive a 25 percent discount on tuition for child(ren) who attend the Smith College Campus School (SCCS). To be eligible for the discount, you must be a benefited Smith College employee who holds a regular position or a limited term position with an appointment of one year or more. The discount is prorated if you have an FTE less than 1. Eligible employees must apply for admission of their child(ren) to the Campus School. For information on eligibility, application and tuition, contact the Director of Admissions and Financial Aid at the Campus School.