There are many different reasons an employer offers the benefit of tuition reimbursement. One is that the coursework an employee takes might make them better at performing their job. This may allow the company to promote them to a higher role, which is generally better for the company than going with an outside hire. Another reason is that companies hope to attract talent to their employee pool. If they offer this benefit, more people will be willing to work for them, so they will have a stronger workforce.