Fellow Appointments

Taxes & Benefits

Post doctoral fellows, clinical fellows, and research fellows are employee/trainees. They are treated as employees of the University for purposes of federal taxation and state taxation, but not for all purposes. They are subject to income tax withholding and FICA withholding unless their incomes are exempted by tax treaty, Act of Congress applicable to a specific program, or for other reason. In other words, they are almost never exempted from taxation. Employee/trainees will be eligible for University health insurance options available to employees. The limitations related to funding sources will apply in the case of employee/trainees. For example, if they are contractual, they may be ineligible for state subsidies for health insurance. Employee/trainees will not be eligible to participate in the state retirement plan and will not be offered other University retirement plan options. Generally, benefits offered to permanent employees are not available to employee/trainees. See Taxes and Benefits chart for further explanation.