the employee does not receive cash for this benefit however it has an overall value. Same with Tuition reimbursement for employees, at some organizations the employee has to pay upfront first for their college classes and once classes are completed the employer evaluates the requirements for eligibility of reimbursement of college courses. Most of these requirments are that the employee meets a course grade average required and to take a course approved by the employer. Once approved by the employer the employee would qualify to be reimbursed for their college courses. This is also an example of when an employee does not receive cash for this benefit however it has an overall value