Exhibit R — Tuition Reimbursement

January 31, 2012


Adam S. Ross, Esq.
General Counsel
Federation of Nurses/UFT
52 Broadway, 14th Floor New York, N.Y. 10004


Dear Mr. Ross:


The tuition reimbursement policy shall be amended to include the current withholding tax rates on the taxable portion of the tuition reimbursement. As of January 1, 2012, the tax rate for withholding on the taxable portion of tuition reimbursement is as follows:

  • Federal Tax:

25.00%

  • New York State Tax:

07.35%

  • New York City Tax1:

04.75%

  • Yonkers Tax2:

0.0735%

  • FICA3:

04.20%

  • Medicare:

01.45%

Very truly yours,

Denise Davin
SVP Chief Human Resources Officer
and Labor Counsel


  1. Applicable if employee lives in NYC.
  2. Applicable if employee lives or works in Yonkers.
  3. The FICA rate is scheduled to increase to 6.2% after February 2012.

Source URL: https://www.uft.org/your-rights/contracts/other-contracts/visiting-nurse-service-new-york-licensed-practical-nurses/exhibit-r-tuition-reimbursement