Subject: Employee Educational Assistance

PIEDMONT ACCESS TO HEALTH SERVICES, INC.

Policy:01-04-018

Subject:Tuition Reimbursement

Effective Date:01/16/2009

Revised/Reviewed:7/20/2011, 04/8/2013, 09/08/2014, 05/11/2016

______

POLICY:PATHS has established an educational assistance program to provide employees with the opportunity to enhance their development, to increase their knowledge and skills, and to earn undergraduate and advanced degrees that are related to their work.

Eligibility: Regular, full-time, hourly and salaried employees who have completed 6 months of continuous employment are eligible to apply for the program.

Covered expenses: Tuition costs, required books, examination fees, and required laboratory fees at an accredited institution are covered by the program. Travel, activity fees, parking, lodging, and extraneous fees are not reimbursable expenses. Employees will not be paid for time spent in courses in which they enroll voluntarily.

Credit hours:Credit hours are up to the employee.

Grade requirements: The eligible expenses that the company will reimburse to eligible employees for courses are based on the employee’s final grade received for the course, as follows:

Grade—Amount refundable (up to allowable maximum)

•A: 100% reimbursement

•B: 75% reimbursement

•C: 50% reimbursement

•D: None

•Pass/Fail courses: Reimbursement at 100% upon receipt of a passing grade

Job-related: Courses must be directly related to the employee’s current job, an advanced position within the company, or an identifiable career path within the company in order to qualify for reimbursement. Classes must not interfere with an employee’s normal work schedule.

Annual reimbursement limit: The annual dollar limit on reimbursable educational expenses is $2,000.

Approval: In order to be eligible for reimbursement, employees must fill out the Tuition Reimbursement Form, located on the splash page and have their supervisor sign and forward on to HR. HR must approve all requests and make the final determination of job relatedness. Receipts along with a copy of the grade(s) should be forwarded to HR for reimbursement after the course(s) is completed.

Time of reimbursement: There are no advance payments. Reimbursements are made after a course is completed. Employees who quit a course, quit employment, or are discharged for violating company policy are not eligible for any reimbursement.

Taxability: Reimbursement payments may be subject to tax and tax withholding. Employees should consult with their tax advisor.

Application process: Employees should complete the Tuition Reimbursement Form and receive approval before enrolling. Forms are available on the splash page.

Training:In addition to courses that employees may choose to pursue under the education reimbursement program, employees may also be requested to attend training classes, seminars, and meetings during the course of their employment. This training is intended to enhance employee effectiveness on the job and to widen the employee’s career path. The company will pay 100 percent of the cost of training courses, seminars, or meetings that employees attend at the company’s request. Employees will also be paid for time spent in such activities at their normal pay scale.

SIGNATURES:

______

Chief Executive OfficerDate

______

Chief Human Resources OfficerDate

01-04-018 Tuition Reimbursement

Page 1 of 2