Benefits and Compensation
The Office of Postdoctoral Programs provides the following brief, summary information to assist postdocs, faculty advisors, and administrative staff. Detailed, official information about job titles, benefits, and compensation is available from the OSU Office of Human Resources [phone: (614) 292-1050; web: http://hr.osu.edu/]. While the postdoc office strives to provide accurate information, please note that benefits eligibility, aspects of particular benefits, and federal and university guidelines may change. Your unit's human resources professional and the OSU Office of Human Resources are excellent resources for answering questions about human resource issues.
Benefits and Compensation and Taxes
Benefits
Ohio State currently uses two human resources (HR) job titles for postdoctoral appointments: Postdoctoral Researcher and Postdoctoral Fellow. The postdoc's source of funding and the Internal Revenue Service (IRS) and grantor's guidelines concerning that funding determine which job title is used. Please note that benefits differ for the two titles, so postdoctoral scholars who change titles while at Ohio State will experience a change (gain or loss) in some of their benefits.
1. Postdoctoral Researcher (job code 6504)
The majority of postdocs at Ohio State and in the College of Medicine/Office of Health Sciences are in this job title.
- An employee of the university pursuing continued education and specialized research training and experience.
- Receives a salary (wages).
- Supported by funding that does not prohibit the postdoc from having an employee designation. Typically performs services on a grant or contract in exchange for compensation during postdoctoral training.
- Common funding sources are the faculty advisor's NIH R01 grant or another research grant awarded to the advisor.
- Benefits: Table outlining benefits for postdoctoral researchers is available at http://hr.osu.edu/Policy/empben/bluebook.pdf#postdocres. See http://hr.osu.edu/benefits/ for details about particular categories of benefits.
- Note about retirement: Postdocs with a 75%-100% appointment (100% equaling full-time employment) have 120 days to select a retirement plan. The plans are discussed at the new employee medical center orientation. In addition, the OSU Office of Human Resources hosts information sessions that can help you select the plan that best fits your particular situation. For a schedule, see http://hr.osu.edu/benefits/forums.htm. Each postdoc will have personal considerations and preferences that will factor into this decision. The postdoc office does not recommend one plan over another but does suggest that postdocs take note of the time it takes to become vested in the various plans since postdoctoral positions are by definition temporary, limited to a maximum of 5 years at Ohio State for postdocs in the College of Medicine/Office of Health Sciences.
2. Postdoctoral Fellow (job code 6500)
- Trainee, not an employee. Pursuing specialized research training and experience primarily for the fellow's own benefit.
- Receives a stipend (payment not for services rendered).
- Supported by a true fellowship, as defined by the IRS, or a training grant that prohibits the postdoc from being in an employee-employer relationship with the university. Does not perform a service in return for compensation.
- Common funding examples are the NIH Kirschstein National Research Service Award (NRSA) Individual Postdoctoral Fellowships (F32s) and NRSA Institutional Research Training Grants (T32s) and certain postdoc-initiated fellowships.
- Benefits: Table outlining benefits for postdoctoral fellows is available at http://hr.osu.edu/Policy/empben/bluebook.pdf#postdocfellow. See http://hr.osu.edu/benefits/ for details about particular categories of benefits.
Compensation and Taxes
Disclaimer: The information below is for general informational purposes only and should not be considered tax or legal advice. For tax or legal advice, please contact a qualified professional. Basic tax information and commonly used forms are available on the Ohio State Office of Human Resources Tax Office site (http://hr.osu.edu/payroll/tax.htm). The Tax Office, however, cannot provide personalized tax guidance and encourages individuals to contact a tax advisor or the Internal Revenue Service (IRS), 1-800-829-1040, http://www.irs.gov/, for specific information and advice about your tax obligations.
International Postdocs
Postdocs who are foreign nationals may want to review the materials posted in the Nonresident Aliens section of the Payroll Services site. Postdocs who are nonresident aliens for tax purposes (excluding permanent residents with green cards) must use the Glacier software product, described at http://hr.osu.edu/payroll/taxglacier.htm, which will determine the correct amount of federal tax to be withheld from their paychecks. An e-mail with a password and information about Glacier should arrive two to three weeks after you begin your postdoctoral position. If you do not receive an e-mail, please contact the payroll department at Glacier@hr.osu.edu to request a password. It is important to establish a record in the Glacier system because you may qualify for the benefit of a tax treaty if one exists between your home country and the United States. More information about Glacier and CINTAX, a tax return preparation software program available for use by nonresident aliens, is available at http://www.ctlr.ohio-state.edu/accounting/TaxCompliance/TaxInfoLetter.pdf. See http://oia.osu.edu/content/view/234/274/#ohio for information about optional demonstrations of CINTAX that are offered by the Office of International Education.
Multiple appointments, supplementation, and additional compensation
Because many funding sources have specific guidelines and restrictions concerning supplementation of stipends, additional compensation, and multiple job appointments, faculty and administrators should contact Mollie Carroll, Compensation Consultant, and their OSURF sponsored program officer with any questions about these matters.
Postdoctoral Researchers
- Compensation: Starting and subsequent salaries are determined by the advisor (the PI who is supervising the postdoc). No university or college policies currently exist regarding the minimum or maximum salary for postdoctoral researchers.
- A note to faculty and departmental staff: When considering what salary to offer to a prospective postdoctoral researcher or to build into a grant proposal, it may be helpful to consult the NIH NRSA stipend levels for guidance on minimum compensation based on years of experience. Although NIH does not stipulate that the NRSA scale apply to postdocs paid from non-NRSA funding sources, a number of academic institutions do require use of the NRSA scale for all postdocs regardless of funding source. Application of the NRSA scale varies with, for example, some institutions requiring use of the full step scale and some using only the year 0 level as a required minimum. Other institutions have set minimum postdoc compensation amounts that are below or above the NRSA year 0 amount. As with any compensation decision, faculty and staff have additional factors to consider such as the credentials, experience, and performance of the individual; equity; and available funds. Contact Mollie Carroll, Compensation Consultant for the College of Medicine, Medical Center Human Resources, with questions about compensation.
- Taxes: Withheld from salaries.
Postdoctoral Fellows
- Compensation: Usually, the grantor specifies the stipend.
- Taxes: Per government guidelines, the university does not withhold taxes from the stipends received by postdoctoral fellows who are U.S. citizens or permanent residents. The stipends are not considered wages, but they are taxable as income. Fellows are responsible for paying local, state, and federal estimated quarterly income tax as needed to meet their tax obligations. Some helpful links:
- See http://hr.osu.edu/benefits/rates/Rates-Tax.pdf regarding how the health care benefit may affect taxable income.
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