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Taxes & Benefits for Fellows

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.

Chart

 
Post Doctoral Fellows 
Clinical Fellows 
Research Fellows 
Academic Fellows 
TAXES 
Federal Income Tax
Y1 
Y1 
Y1 
Y
FICA
Y
Y
Y
N
State Income Tax
Y
Y
Y
Y
BENEFITS 
Health Insurance
Y
Y
Y
N
Retirement
N
N
N
N
Annual Leave
S
S
S
S
Sick Leave
S
S
S
S
Personal Leave
S
S
S
S
Holidays
S
S
S
S
Tuition Remission2 
Y
Y
Y
N
Life Insurance
Y
Y
Y
N
Disability Insurance
Y
Y
Y
 

1 Subject to federal withholding tax unless a non-resident alien exempt by treaty.
2 Follow University System of Maryland tuition remission policies; use employee forms.

Y = Yes
N = No
S = School determines availability
       No Accruals
       Not recorded by HRS

NOTE: Persons holding these titles as a courtesy who actually are employed by an entity other than UMB will be eligible for benefits as determined by that entity.