Educational Assistance (EAP) and Professional Development Assistance Program (PDAP)
All College employees are encouraged to engage in continuous learning and development. To support this, the College offers a variety of programs and services, including financial assistance, for professional development activities and related travel. The information below outlines the maximum dollars allocated to the Educational Assistance Program (EAP) for staff and Professional Development Assistance Program (PDAP) for part-time faculty, as well as travel funds that are available to eligible employees. All professional development and EAP related travel expenses must be pre-approved in accordance with College Policy 35001, Compensation Programs (PDF, ) . All non EAP travel expenses must be submitted through procurementnew window.
Complete your request in Workdaynew window. Visit the Workday trainingnew window webpage for the EAP Resource Guide (November 2022) (PDF, ) and other job aides to assist with the EAP request process. Each request requires documentation to be reviewed and approved. Visit the forms pagenew window to access EAP forms for MC courses.
View a breakdown of EAP, EAP Travel, and PDAP utilization by employee constituency.
In order to assist with accurate EAP request processing and to ensure employees certify acknowledgement of EAP policy and procedure as a condition of receiving EAP benefits, an EAP Acknowledgement Form (PDF, ) will be required for all EAP requests beginning January 2023. This form should be completed and signed by the employee and uploaded along with all other supporting documentation for the EAP request.
To remain eligible for EAP benefits, employees are required to confirm completion of their EAP activities, to include a satisfactory grade for any credit courses. In the event that proof of completion of an EAP activity was not provided, an EAP Affidavit Form (PDF, ) may be completed and submitted to EAP Requests.
PDAD per employee max: $1,250
PDAD budget: $54, 000
Travel budget: $193,850
EAP budget: $481,522
Travel budget: $141,650
EAP budget: $803,798
Travel budget: $50, 000
EAP budget: $400,000
The additional allowance is the amount equal to the University of Maryland College Park rate for in-state tuition and fees for graduate or undergraduate coursework for each credit, up to a maximum of 12 credits.
The benefit for regular part-time staff working at least 20 hours per week is pro-rated.
Employees can receive up to $5,250 in tax-free tuition benefits for 2023. Employees who receive more than the applicable IRS limit for educational benefits
during the calendar year must pay taxes on the amount over the applicable limit.
HRSTM will track EAP tuition payments on a quarterly basis and add the amounts above the IRS to your taxable wages for deduction over the next two (2) pay dates following the end of the quarter. This way, the taxable income is properly included on an ongoing basis in the employee’s pay, and will also be captured accurately in the annual tax statement (Form W-2, box 1). We will also send regular reminders about this requirement and communicate directly with employees that have taxable tuition each quarter.
For more information, please visit the IRS’s Tax Benefits for Education: Information Centernew window.
Schedule for Reporting
Pay Date Schedule for Deductions
EAP Tuition over $5,250
*Requests for tuition payments should be made no later than November 30 of each year to allow employees two (2) full pay periods to pay any applicable tax liability by December 31 for amounts over the $5,250 maximum.
However, if an employee must submit an eligible tuition request on or after December 1, he or she understands that they may only have one (1) pay period to pay the taxes, due to the timing of the payment and/or other end of year HR and payroll processing schedules.
EAP benefits used for eligible wellness expenses up to $35 per month are always taxable and will be processed on a quarterly basis. Any wellness prizes/incentives are also taxable and will be added to applicable taxable wellness reimbursements.
Schedule for Reporting
Pay Date Schedule for Deductions
Recurring EAP Wellness
Wellness Prizes/Incentives (e.g., holiday, dinners, gift cards, etc.)
**Request for EAP Wellness reimbursements should be made no later than December 15 of each calendar year to ensure employees can pay any applicable tax liability by December 31.
However, if an employee must submit an eligible EAP Wellness request on or after December 15, he or she understands that it will not be processed until the following calendar year and included in the next quarterly report for taxation.
PDAP FY24 Utilization to-date: 18%
EAP FY24 Utilization to-date: 41%
EAP FY24 Travel Utilization to-date: 23%
EAP FY24 Utilization to-date: 34%
EAP FY24 Travel Utilization to-date: 29%
EAP FY24 Utilization to-date: 25%
EAP FY24 Travel Utilization to-date: 18%
Frequently Asked Questions about EAP
The Educational Assistance Program (EAP) offers a variety of programs and services, including financial assistance, for professional development activities and work-related travel for full-time faculty, administrators, and staff.
The Professional Development Assistance Program (PDAP) offers these benefits to certain part-time faculty.
EAP and PDAP should help employees:
- Improve job-related knowledge and skills to perform more effectively in current job
- Complete a job-related degree-seeking program
- Prepare for a different or higher-level job at the College
After completion of six (6) months of employment, the following employees are eligible for EAP/PDAP benefits:
- Full-time faculty, administrators, and staff
- Full-time temporary staff with benefits
- Part-time staff are eligible on a pro-rated basis (i.e., 1/2 time = 1/2 benefit)
Part-time faculty that worked at least nine (9) ESH over the course of two (2) academic years are eligible under PDAP.
Casual temps and student workers are not eligible for EAP/PDAP benefits.
EAP funds can be used, in specific circumstances, for:
- MC and Non-MC courses, seminars, conferences, and workshops that are job-related
- Long-Distance Travel
- Tuition, fees, and required books for any credit or non-credit courses taken inside or outside Montgomery College that is job-related or that is part of a degree program
- MC Wellness classes
- Outside gym memberships, up to $35/month, as long as you use the gym at least ten (10) times a month on ten (10) separate days
EAP allocations are determined by fiscal year. There are limits per employee up to an overall limit for the employee type for standard EAP-eligible programs. The amount each employee is eligible for depends on his or her employee type: FT faculty, PT faculty, bargaining staff, or non-bargaining staff. The allocations renew on July 1 of each year. Employees cannot carry unused EAP funds into the new fiscal year or transfer to another employee. The EAP limits will be listed on the EAP website each fiscal year.
In addition, Montgomery College will cover the cost per credit taken equal to the University of Maryland, College Park credit rate for in-state tuition and fees for undergraduate or graduate coursework, not to exceed twelve (12) credits in a fiscal year. These limits are not in addition to the standard EAP limits, but rather represent the overall maximum total for any employee in a fiscal year.
For current UMD undergraduate and graduate Tuition and Fees, visit https://billpay.umd.edu/costs.
For 2024, the annual limit for tax-free tuition benefits is $5,250. Employees must pay taxes on any tuition benefits received in excess of this amount by the end of the applicable calendar year.
HRSTM will track and process all EAP tuition benefits on a quarterly basis. If an employee has received more than the applicable calendar year IRS tax-free tuition benefit limit, then the balance above the limit will be split over the next two (2) pay dates immediately following the quarter end.
The total amount due will be split into even amounts to be added to your taxable income for the applicable pay period. This will increase your taxable income specifically for the purpose of calculating and deducting taxes, but will not increase your gross pay. Your net pay will be reduced by the additional tax liability you are responsible for paying.
The amount depends on how much the College spends for you over this figure. The amount is given to you in an email and then divided over the 2 pays following the applicable quarter. For more information, please contact your tax advisor or visit the IRS website here.
EAP benefits used for eligible wellness expenses up to $35 per month are always taxable and will be processed on a quarterly basis.
The total amount due will be added to your taxable income for the applicable quarter on the immediate next pay period. This will increase your taxable income specifically for the purpose of calculating and deducting taxes, but will not increase your gross pay. Your net pay will be reduced by the additional tax liability you are responsible for paying.
EAP requests cannot be entered until the official start of the fiscal year, which is July 1. This means that EAP requests cannot be made for future fiscal years.
OBS and HRSTM will announce the last day of the fiscal year that EAP requests can be submitted in Workday. OBS will also provide a deadline for eligible employees that have approved EAP events and/or travel the last week of the fiscal year.
EAP requests can be processed in one of two (2) ways:
- Request that MC pay the supplier (i.e., vendor, college, university) directly, or
- Pay the supplier yourself and request a reimbursement.
Please see the EAP Resource Guide (PDF, ) for more details and demo videos regarding each of these processes. These links are all posted on the EAP website for your convenience.
All employees are required to submit proof of completion and/or satisfactory grade for all EAP events to EAP Requests.
All eligible EAP and PDAP and related travel expenses must be pre-approved in accordance with College PandP 35001 Compensation Programs XIX, A (PDF, ) .
Employees are financially responsible for reimbursing the College in full and the use of EAP benefits are suspended until the full refund is received.
Employees will be responsible for returning all EAP funds received during the Sabbatical or PD leave period including EAP benefits, insurance benefits, and pay.
Employees will be responsible for paying taxes on any amount over $5,250.00, or the applicable calendar year tax-free tuition benefit maximum.