A tuition reimbursement program (TAP) is a program through which a company pays for part or all of an employee's tuition. There are usually a few strings attached to the program, since the company wants to make sure that it is making a sound and sensible investment in an employee's education. Such programs may be offered at large companies and government agencies, and sometimes a company which lacks a formal tuition reimbursement program may agree to help out an employee by special arrangement or by providing scholarships to worthy employees.

In a company which has a tuition reimbursement program, the company wants to encourage employees to pursue professional development. Some companies limit the types of education they will pay for, expecting employees to take training and classes relevant to the type of work the company does, or to take classes which can lead to a higher position in the company. For example, a company might pay for someone to get an MBA with the goal of retaining that person and creating an opportunity for advancement.

Other companies may feel that education in general is enriching, and they may provide tuition reimbursement for any reasonable scholastic pursuit. These workplaces may feel that having an educated workplace is valuable and important, and that they will be able to provide better service with more educated workers. Companies may also pay for things like language training to provide bilingual services, or training on specific types of equipment to add new skills to the working environment.

Employees enrolled in a tuition reimbursement program usually need to make a certain grade point average, and they cannot drop out of school. If they fail to meet these standards, they will be expected to repay the company, and they may also be required to pay if they quit working while school is in session or if they quit shortly after school ends.

Some of the money provided under a tuition reimbursement program is not taxable. In the United States, for example, up to $5,250 United States Dollars (USD) is not taxable. Some companies cap their contributions at the taxable limit, while others will pay more, with employees understanding that they will need to pay taxes on funds in excess of the limit. The tax-free status of funds under a tuition reimbursement program is designed to act as an incentive for both employees and companies who wish to engage in such programs.