Funding and Benefits

Academic Research Staff Appointments: a complete description of the terms and conditions for postdoctoral appointments can be found here:
http://web.mit.edu/policies/5.3.html

Postdoctoral scholars are appointed with the title of Postdoctoral/Research Fellow or Postdoctoral Associate depending on the funding source.

The MIT title of Postdoctoral/Research Fellow applies to researchers who receive funding in the form of a fellowship or stipend from an outside agency, either directly or distributed through MIT on behalf of the sponsor. Postdoctoral/ResearchFellows are eligible to enroll for health care coverage through the MIT Affiliate Health Care program.

In a January 20, 2005 memo to postdoctoral scholars, Alice Gast, Vice President for Research, announced some recommendations on enhancements in benefits for Postdoctoral Fellows. Details of this are found in her memo. Click here to access a pdf version of Prof. Gast's memo. In summary, Postdoctoral Fellows are eligible for dental insurance under MIT's group plan, but must arrange for payment of the total cost of the insurance either by their Fellowship, their advisor, or personal funds. Postdoctoral Associates who become Postdoctoral Fellows and who were enrolled in health insurance through MIT at the time, may have their Employee health insurance extended to them with the Fellowship with the understanding that the full cost of the insurance must be covered either by the Fellowship, their advisor, Department or by personal funds.

To learn how to enroll for insurance see the Benefits Office description of Postdoctoral Fellow Benefits.

Postdoctoral/Research Fellows are not considered employees of the Institute. Effective May 1, 2005 all newly appointed postdoctoral fellows will receive their stipend check monthly at the end of the month. Effective February 1, 2006, postdoctoral fellows with appointment start dates prior to May 1, 2005 will be paid at the end of the month for that month (not in advance as is the current practice).

The MIT title of Postdoctoral Associate applies to those who are paid a salary by MIT. These scholars are considered employees of the Institute and may be eligible for staff benefits through MIT's Human Resources Benefits Office. Associates receive their salary check on the last day of the month as payment for that month.

Tax Information

According to the Internal Revenue Service (IRS), income received from a postdoctoral appointment is considered taxable income. U.S. citizens and permanent residents with the Postdoctoral/Research Fellow appointment DO NOT have federal tax withheld from their stipends. Postdoctoral/Research Fellows who do not have significant withholdings being taken from another income source must make estimated quarterly tax payments, as needed, directly to the IRS. Please obtain the IRS' estimated tax forms in order to assess whether or not you will need to make estimated quarterly tax payments. These forms in pdf format are available online from the IRS web site, or you can go to www.irs.gov and search for Form 1040-ES, Estimated Tax for Individuals.

Nonresidents of the United States will have federal taxes withheld from their stipend awards at a flat rate of 14%. However, if one's home country has an applicable fellowship tax treaty, s/he should complete the tax treaty forms which, when returned to the Payroll Office (NE49-3131), may reduce or eliminate federal tax withholding from the stipend. Scholars should refer to the tax laws of their country of citizenship, as they may owe tax in that country. Please contact the Payroll Office (617-452-2794) for more information on tax treaties.

Comments and questions to mitpostdocs-www@mit.edu

MIT Provost's Office     77 Massachusetts Avenue, Room 11-268     Cambridge, Massachusetts 02139     (617) 253-0386