Employer-Provided Educational Assistance – UF Employee Education Program (EEP)

Directive Statement

Employees participating in the university’s written education benefit program are afforded a tax-free benefit up to the annual IRS limit. Benefits in excess of this limit are subject to employment taxation.

Reason for Directive

The purpose of this directive is to comply with Internal Revenue Code (IRC) section 127 regarding taxation of employee educational assistance benefits and to exclude from the employee’s income up to $5,250 in educational benefits provided.

Who must comply?

All university departments.

Procedures & Best Practices

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