My question involves labor and employment law for the state of: Connecticut

My company has a tuition assistance program which allows an employee to receive a maximum $15,000 in tuition reimbursement. After 5,250 is reimbursed, any additional assistance is considered a fringe benefit and gets taxed. If I leave my company within 2 years of receiving reimbursement, I would have to pay back the amount given to me within 30 days.

If I leave, will I be responsible for paying back the gross amount received or net amount after tax?

For example (numbers are made up just to make things easier)
  • Spring Semster 2014 my tuition cost 5,500 ($250 taxable), I was reimbursed 5,250
  • Summer Semster 2014 my tuition cost 5,500 ($5,500 taxable), I was reimbursed 3,000
  • Fall Semster 2014 my tuition cost 4,000 (4,000 taxable), I was reimbursed 2,200



Gross reimbursed: $15,000
Net reimbursed, after taxes: $10,450