Assuming you're an enrolled friend and he's a UA mainline employee (not SkyWest or a regional carrier), that is true, yes. Also, he may have to wait until the new year begins, if he has someone else set up for this year. There is no fee, but the IRS sees that as a taxable benefit, which would come out of his paycheck. There is a calculator that will estimate what that "imputed income" deduction would be. There should also be a way for him to create a login for you under the employee reservation system. I can give some instructions if he's not sure how, it's a little hidden.