Information for Postdoctoral Fellows and Postdoctoral Research Associates
Brown University makes two types of postdoctoral appointments, Postdoctoral Fellows (PDF) and Postdoctoral Research Associates (PDRA). Both are intended to enhance and support the academic and research development of the appointee. Individuals holding postdoctoral appointments are supervised and mentored by a senior scholar, and are guaranteed freedom to publish. Since these appointments are intended to contribute to career development, they have limited terms.
It is important to note that Postdoctoral Research Associates are Brown employees, while Postdoctoral Fellows are not. This difference in employment status means that PDRAs receive salary and PDFs receive stipends; this requires different tax treatment. Moreover, although both PDRAs and PDFs have access to health and dental insurance through Brown, payment and withholding arrangements differ.
- Because PDRAs are employees, they are eligible to participate in employee benefit plans on the same basis as other employees, depending on the length of appointment and the fraction of time.
- Although PDFs are not employees and are therefore not eligible to participate in Brown employee benefit plans, Brown has made special arrangements with our insurance carriers to provide access to BlueCross/BlueShield (health) and Delta Dental (dental) plans.
- Brown will require that support be available for the cost of health and dental insurance for PDFs at the individual premium level. The Brown contribution toward insurance costs is assigned to the Fellow’s institutional allowance, when there is one available. If an institutional allowance or other source of support is not available, the department must provide this support. The department may also authorize medical and dental contributions at the 2-person or family premium level if funding is available. For benefit costs, see
http://www.brown.edu/Administration/Human_Resources/current_faculty_benefits_health.html
- IRS regulations require that Brown’s contribution for health/dental premiums, and the post doc’s contribution to these, be treated differently for PDRAs and PDFs. Regulations regarding the withholding of some taxes (e.g. Social Security) also differ. Please see the table below.
Postdoctoral Research Associate (employee) |
Postdoctoral Fellow (non-employee) |
|
Salary / Stipend |
Salary |
Stipend |
|
Withheld |
Withheld |
|
Withheld |
Withheld |
|
Withheld |
Not subject to or eligible for social security |
|
Withheld |
Not subject to or eligible for TDI |
Unemployment |
Eligible |
Not eligible |
Worker’s Compensation |
Covered |
Not covered |
Brown contributions for medical and dental insurance |
Not taxable to employee |
Taxable income to fellow |
Individual contributions for medical and dental premiums |
Pre-tax withholding |
Post-tax withholding |
Employee benefits other than health and dental insurance |
May be eligible depending on length & time fraction of appointment |
Not eligible |
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To: Chairs, Directors and Managers of Academic Units
From: Nancy R. Dunbar, Associate Provost
Re: Postdoctoral Research Associates and Fellows
Date: October 21, 2005
Last year at the request of Provost Zimmer, Professor of Engineering Bill Curtin led a task force of faculty, staff and postdocs charged to evaluate the training, development and employment environment of postdoctoral researchers and to offer recommendations regarding policies governing their employment and oversight. The key recommendations of the committee were as follows: (1) clarify and strengthen Brown’s definitions of Postdoctoral researchers; (2) equalize health and dental benefits for all postdoctoral researchers and (3) strengthen institutional support for postdoctoral researchers.
The purpose of this memorandum is to communicate policy changes regarding postdoctoral appointments and to explain plans for transitioning to these new policies. Policy changes are noted in bold type. The committee report provides a discussion of the context and rationale for these changes and can be found on the provost’s web page.
1. Definitions. The following definitions will replace the current definitions in Chapter 8 of the Handbook of Academic Administration, effective January 1, 2006:
The University makes a number of postdoctoral appointments that support its research mission. Such appointments are intended to enhance the academic and research development of the appointee. Postdoctoral appointees receive supervision and mentorship by a senior scholar, and are guaranteed freedom to publish. All postdoctoral appointments, since they are designed to support the academic development of the appointee, have limited terms; exceptions to term restrictions may be granted by the appropriate dean. All Postdocs must hold the PhD (or equivalent). All Postdocs have access to health and dental insurance.
Postdoctoral Research Associates and Fellows are individuals in the preparatory or learning stages of their careers who are appointed to meet particular and defined needs of a project or program under the supervision of a regular faculty member.
a. Postdoctoral Research Associates are employees of the University: they receive a salary and all employee benefits for which they are eligible, and the
grants which support them are assessed accordingly. Individuals are appointed on an annual basis, for a maximum term of five years.
b. Postdoctoral Fellows are in residence to conduct research supported by fellowships; they are normally paid stipends. Most Postdoc Fellows are not Brown employees, but they may participate in a University health and dental plan. Individuals are appointed on an annual basis, for a maximum term of five years.
2. Health and Dental Benefits: All Postdoctoral Research Associates are Brown employees and hence are eligible for benefits on the same basis as all other employees.
Postdoctoral Fellows, however, are not employees and have no automatic eligibility for benefits, even though their work may be difficult to distinguish from that of Research Associates. The committee concluded that all postdocs, regardless of their employment status should have access to health and dental benefits, and agreements have been secured with Blue Cross/Blue Shield and Delta Dental to allow Fellows to elect such coverage.
Going forward, University policy will require that academic departments, programs or centers be responsible for providing the funds for health and dental insurance for Fellows at the level of individual participation. Postdoctoral fellows may elect to purchase higher levels of coverage.
Most fellowships include an institutional allowance that may be assessed for the cost of insurance. In those cases where an institutional allowance is not available, the department must provide support at least at the level of individual coverage; departments may elect to provide higher levels of support. It should be noted that, when health and dental benefits are provided to non-employees, whether supported by fellowship allowances or departmental funds, these are taxable benefits and must be managed accordingly.
- Support for Postdoctoral Researchers: The committee recommended improved support and professional development opportunities for postdoctoral appointees, and identified the appropriate first step as clarifying institutional responsibility for postdoctoral appointees.
Beginning this year, the Graduate School will assume responsibility for postdocs.
Eli Adashi, Dean of Medicine and Biological Sciences, has announced that he will appoint an assistant/associate dean for graduate and postdoctoral training, who will oversee postdocs in the division, within the overall parameters and policies administered by the Grad School.
Transition Plans: A number of changes have been made to the procedures for appointing postdocs. Departments soon will receive copies of a new appointment form that was designed by the Office of Faculty Personnel and the Office of Medical Faculty Affairs to clarify and streamline the appointment process. In addition, all postdocs will receive with their appointment letter a data sheet summarizing the benefits associated with their appointment; a copy is attached.
To support the transition to new procedures, Christine Wood, Director of University Disbursements (Controller’s Office) and I have been meeting with individual departments that currently support Postdoc Fellows to review new procedures. During October and early November, representatives from the Controller’s and Benefits’ offices will meet with Postdoctoral Fellows individually to provide information so that Fellows can make informed decisions regarding health and dental insurance. Please contact me if you have any questions about managing postdoctoral appointments.
http://www.brown.edu/Administration/Provost/new/policies/PostDocReport.pdf