BENEFITS

As a condition of appointment, UCSD requires that all Postdoctoral Scholar appointees have adequate health insurance coverage for the duration of their appointments. On January 1, 2005, the University of California implemented a system-wide health insurance plan for all Postdoctoral Scholars. The UC Postdoctoral Scholar Benefits Plan (PSBP) is a comprehensive program that offers medical, dental, vision, life and AD&D insurance, short-term disability insurance, and voluntary long-term disability insurance and is available to all scholars appointed on or after January 1, 2005.The PSBP is comprised of the following plans, some of which offer a choice between an HMO or PPO options:

• Medical: Health Net HMO or PPO
• Dental: Health Net DHMO or Principal PPO
• Health Net Vision PPO
• Life, AD&D and Short-Term Disability Insurance offered through Standard Insurance (you will be automatically enrolled in these plans)
• Voluntary Long-Term Disability Insurance offered through Standard Insurance

RATES

UC Postdoctoral Scholar Benefits Plan Monthly Rates (PDF-27KB)
Effective January 1, 2006

UC Postdoctoral Scholar Benefits Plan Monthly Rates (PDF-27KB)
Effective January 1, 2007

ELIGIBILITY 

The eligibility requirements for the new Postdoctoral Scholar Benefit Plans are the following:

An appointment in one of the three Postdoctoral Scholar titlecodes (3252, 3253, and 3254).

• Initial Eligibility requires an appointment at 100% time for at least three months or 50%-99% time for at least 12 months.
• To retain eligibility, Postdoctoral Scholars-Employee are required to maintain an average regular paid time of at least 17.5 hours per week (43.75%). 
  Note: the paid percent time can differ from the appointment percent time.
• To retain eligibility, Postdoctoral Scholars-Fellow or Paid Direct, are required to maintain an appointment at a minimum of 43.75% time.
  
  

Appointments in other academic or staff titles are not applicable to the PSBP criteria for eligibility.   

Eligibility for family members:

Family member eligibility requirements are the same as the family member eligibility requirements for the UC Faculty/Staff plans.  The major family categories are the following:

• Spouse
• Natural or adopted child or children to age 23 (unless eligible to continue coverage because of disability) and unmarried.
• Stepchild to age 23 if unmarried, lives with the Postdoctoral Scholar, is supported by the Postdoctoral Scholar at more than 50%, and is claimed as a tax dependent by the Postdoctoral Scholar or spouse.
• Same-sex domestic partner or AB 205 defines an eligible opposite-sex domestic partner as being age 62 or above, eligible for Medicare and both parties are over the age of 18.
  For additional information
  
  

WELFARE PLANS  

Besides the medical plans, Postdoctoral Scholar-Employees (TC 3252) qualify for the following welfare plans:

• Defined Contribution Plan (Safe Harbor) – 7.5% of salary is deducted for DCP and 1.45% for Medicare.  UC will contribute 1.45% to Medicare.  DCP contributions are made in lieu of Social Security and can be withdrawn when UC appointment is terminated.
• 403B (enroll on-line at At Your Service or UPAY 801)
• 457B tax-deferred investment programs (enroll on-line via Fidelity’s website)
• After-tax investment programs (enroll on-line at At Your Service or UPAY 801)
• Pre-tax parking
  

  New Postdoctoral Scholars-Employee, Fellow and Paid Directs are NOT eligible for the following UC employee benefits:

  • UC retirement program and the accompanying one-month death benefit.
  • Legal plan
  • Health-care and dependent-care reimbursement accounts, pre-tax.
  Postdoc fellow and paid directs are not eligible for these "employee" plans.
  

WORKERS COMPENSATION

Postdoctoral Scholars-Employee, Fellow and Paid Directs are enrolled in Workers Compensation. Employees’ salaries continue to be subject to the standard campus Workers Compensation percentage rate.  Departments will be assessed a flat monthly Workers Compensation charge for each Fellow and Paid Direct.  California law dictates that this charge cannot be passed on to the Fellow or Paid Direct.

ENROLLMENT

Period of Initial Eligibility (PIE) - Postdoctoral Scholars are given 31 days from their appointment begin date to select and enroll in the UC PSBP. If the forms are not completed within 31 days of the appointment begin date, University coverage can only be provided on an exceptional basis.

In order to enroll in the UC PSBP, the Postdoctoral Scholar must complete the online enrollment and beneficiary forms and submit them to the departmental personnel representative for processing.

Sponsoring departments must complete the Premium Payment Description form to indicate the amount of the insurance premium that will be paid by the department with the balance paid by the Postdoctoral Scholar-Fellow or -Paid Direct.

Evidence of Coverage

If insurance is not provided by the above-mentioned University of California Postdoctoral Scholar health care options, evidence of coverage must be submitted along with the initial appointment request. Questions concerning general eligibility conditions should be directed to the departmental HR/personnel representative, or the OPSA Postdoctoral Scholar Specialist, Merritt Bradford at merritt@ucsd.edu or (858) 534-3553. Emergency enrollment, questions regarding the details of each plan, activation of short term disability benefits, should be directed to:

Garnett Powers and Associates
23361 Madero, Suite 240
Mission Viejo, CA 92691
Monday - Friday, 8 am - 5 pm
Toll free at 1-800-254-1758
psbp@garnett-powers.com

Insurance Enrollment Process 

1. Review the benefits plans at Garnett Powers. Hard copy brochures may also be ordered from GPA.
   
   
   
2. Complete and print the Enrollment/Change form. 
   
   For Windows users
   
   For Mac users
   
   
3. Complete and print the Life Insurance Beneficiary Form.
   
   
4. Submit the Enrollment/Change form and Beneficiary Form to your department administrative staff.
   
   
5. The department staff forwards the forms to Merritt Bradford, OPSA, mailcode 0043.
   
   If the Postdoctoral Scholar is a “Paid Direct” or a “Fellow” and the department will pay all or part of the premiums, the departmental staff should complete the Postdoctoral Fellow and Paid Direct Payment Description Form and submit that to Merritt Bradford along with the other benefit forms. 
   
   If a Postdoctoral Scholar will be paying for some of his insurance cost, the department should set up an index number for this purpose and require the postdoc to deposit funds into the account.
   
   If a Postdoctoral Scholar-Paid Direct chooses to enroll in the Long Term Disability or medical PPO, they should submit the full annual amount for LTD upfront. For the PPO co-pay the should submit the first and last months with the enrollment form. Checks should be made out to “The Regents of the University of California.” and mailed to the OPSA office.

6. The OPSA will review the documents for accuracy and completeness, complete the shaded areas, enter the data into the PPS, and retain all forms.
   
   
7. The campus will send the enrollment information to UCOP each month.  UCOP will then create an FTP file to be accessed once each month by the insurance carriers.  It is important to note that if the information is not entered into PPS prior to the information being retrieved by UCOP, the Postdoctoral Scholar will not be active in the carriers’ systems until the following month. 
   
   
8. The insurance carriers will access and load the enrollment data into their systems and send Evidence of Coverage booklets and identification cards to the Postdoctoral Scholars’ home address.
   
   
9. The coverage will begin on the Appointment/Fellowship start date listed on the Enrollment form.

INTERNATIONAL POSTDOCTORAL SCHOLARS

These plans satisfy J-1 and J-2 visa requirements for medical coverage of at least $50,000 per accident or illness. Effective January 1, 2007, the UC PSBP life insurance will satisfy requirements for medical evacuation and repatriation coverage.   The Postdoctoral Scholar will be required to enroll his/her dependents separately for the medical evacuation and repatriation coverage through Garnett-Powers and Associates.

Termination of Coverage 

If a Postdoctoral Scholar wishes to terminate PSBP coverage prior to his/her appointment end date, or when a dependent loses eligibility, the Postdoctoral Scholar must complete the cancellation section of the Enrollment/Change Form and submit it to his/her department staff for processing.  The department staff will then do the following:

• Submit Postdoc Appointment form (noting early termination), with documentation of resignation, and Enrollment/Change form (noting early cancellation) to OGSR.
• Enter the appointment termination in PPS and send a PAN to Merritt Bradford "sdgsrmeb"
• Instruct the postdoc to contact Garnett-Powers to receive COBRA information.
• Complete Unemployment Form.
  
  It is imperative that any termination or change in status be reported immediately to OPSA as there are financial consequences to the department.

Except for the first month, premiums are paid in advance. When the postdoc's appointment terminates such that a payroll check is issued the first of the following month, premiums will be paid and he/she will have coverage for the extra month. However disability, life, AD&D and workers comp will terminate the same day as his/her appointment.

COBRA 

COBRA stands for The Consolidated Omnibus Budget Reconciliation Act, which was passed by the U.S. Congress in 1985 and provides certain continuation coverage rights to individuals and their eligible family members when they lose group medical, dental or vision coverage because the individual appointment is terminated from UCSD, dies, divorces, or is legally separated, or because a child ceases to be eligible.

Notification at Time of Enrollment
At the time of enrollment, Postdoctoral Scholars are required to review the “General Notice of COBRA Continuation Coverage Rights” and indicate that they have reviewed it on the Enrollment/Change Form.

Notification to Separating Postdoctoral Scholar
In order for GPA to inform the Postdoctoral Scholar of his/her COBRA eligibility, the dept staff should ensure that the termination is entered in PPS as soon as possible and that the postdoc is instructed to contact GPA for COBRA application.  

Notification to Family Members When Change in Status Occurs

In all other circumstances when a family member loses eligibility, it is the responsibility of the Postdoctoral Scholar to complete the Enrollment/Change Form to de-enroll that family member.  The form should be submitted to the department postdoctoral staff, who then forwards the form and accompanying material to OPSA.

POSTDOCTORAL SCHOLAR LEAVES AND OTHER BENEFITS

SICK LEAVE (PPM 60) Postdoctoral Scholars – Employee are eligible for paid sick leave of up to twelve days per twelve-month appointment period.

Appointments of less than twelve months are prorated accordingly; For example, a Postdoctoral Scholar with a six-month appointment is eligible for up to six days of sick leave. 

Postdoctoral Scholars – Fellow and Postdoctoral Scholars – Paid Direct are subject to funding policies.

For Postdoctoral Scholars – Employee, unused sick leave shall be carried forward to subsequent Postdoctoral Scholar appointments.  Unless the extramural funding agency has different requirements, the unused sick leave of Postdoctoral Scholars – Fellow and  Postdoctoral Scholars – Paid Direct shall be carried forward to subsequent Postdoctoral Scholar appointments. 

Sick leave shall be used in keeping with normally approved purposes, including personal illness; medical appointments; childbearing (see APM ‑ 715 and 760); disability; and medical appointments of, illness of, or bereavement for a Postdoctoral Scholar’s child, parent, spouse, domestic partner, sibling, grandparent or grandchild.

Sick leave shall be recorded in one-day increments when it is used. 

APM - 710 (Leaves of Absence/Sick Leave) does not apply to individuals appointed in a Postdoctoral Scholar title.

TIME-OFF (PPM 390-61)

Postdoctoral Scholars do not accrue vacation.  Postdoctoral Scholars – Employee are expected to take time off each academic year in the intersession and recess periods (which constitute about four weeks, excluding University holidays) between the beginning of Fall Term and the end of Spring Term.  If, however, the Postdoctoral Scholar’s training and research program involves work during these periods, it is expected that the mentor will approve equivalent time off at another mutually agreeable time.  Unless the extramural funding agency has provisions to the contrary, Postdoctoral Scholars – Fellow and Postdoctoral Scholars – Paid Direct are eligible to take time off under these same conditions.  Postdoctoral Scholars will remain on pay status during intersession and recess periods or their alternatives. 

CHILDBEARING, PARENTAL AND FAMILY MEDICAL LEAVE (APM 390-62)

Postdoctoral Scholars are eligible for childbearing leave, parental leave, and active service-modified duties as provided in APM 760 and for family and medical leave as provided in APM - 715.

Campuses may provide additional benefits that supplement or enhance the benefits specified in APM 760 or APM 715.

Childbearing, parental, and family and medical leave policies for Postdoctoral Scholars – Fellow and Postdoctoral Scholars – Paid Direct are subject to the requirements of the Postdoctoral Scholar’s extramural funding agency.

HOLIDAYS (APM 390-63)
Official holidays for Postdoctoral Scholars are those administrative holidays published in the University Calendar.

MILITARY LEAVE (APM 390-64)
Military leave for Postdoctoral Scholars is governed by APM - 751  

JURY LEAVE (APM 390-65)
A Postdoctoral Scholar shall be eligible for a jury duty leave.  Verification of service on jury duty shall be provided by the Postdoctoral Scholar to the University upon request.  Pay for jury duty will not continue beyond the end date of the Postdoctoral Scholar’s appointment.

FREQUENTLY ASKED QUESTIONS

1. Can a Postdoctoral Scholar opt out of benefits?

A Postdoctoral Scholar may opt out of medical, dental and vision coverage.  However, he/she is required and covered under Short Term Disability (STD), Accidental Death and Dismemberment (AD&D).  In addition, he/she will have Workers Compensation coverage. 

2. If a Postdoctoral Scholar - Fellow is on an NRSA fellowship, can she be paid during maternity leave?

NRSA provides 45 days of paid sick leave and other leave; therefore, if the leave exceeds 45 days, it would be on a without pay status and the postdoc would be required to pay for the insurance premiums. However, the mentor or PI may pay for premiums from discretionary account if they so choose.

POSTDOCTORAL FELLOW TAX INFORMATION

Fellowships are defined as payments to aid one’s pursuit of advanced training and research and are issued for the primary benefit of the individual receiving the payment. Because of their status as non-degree candidates, fellowship income received by a Postdoctoral Scholar is considered fully taxable by the federal and state tax boards.

Withholding: One’s residency status determines whether or not the University makes withholdings for federal taxes from this income. No withholdings are made for California State taxes.

U.S. citizens and permanent residents Do not have federal or state income tax withheld from their fellowship income. If one does not have significant withholdings being taken from another income source, then the individual is expected to file estimated quarterly taxes with the federal (IRS) and state (CA FTB) tax boards. Please obtain the estimated tax publications below in order to assess whether or not you will need to make estimated quarterly tax payments.

Nonresidents of the United States will have federal taxes withheld from their taxable fellowship income. Individuals holding the F or J visa are assigned a federal withholding rate of 14%. All other visa holders are assigned a federal withholding rate of 30%. If one’s home country has an applicable fellowship tax treaty and qualifies for the treaty exemption, the University may be able to reduce or eliminate federal tax withholding from the income. Link to tax treaty statements http://www.ucop.edu/ucophome/cao/paycoord/taxstate.html

Taxability of health care benefits for fellow and paid-direct categories: Given their status as non-employees, the amount of the department contribution towards the PSBP (e.g., the imputed income) is considered taxable by the federal and state tax boards. Non-resident aliens in these two categories will have federal tax withheld each month at a rate of 14% for F/J visa-holders and 30% for all other visa holders. US citizens, permanent residents, and residents for tax purposes will not have withholdings taken or any official reporting by the University. However, they are expected to report the imputed income on their annual tax returns. For more information, please contact the Payroll Office.

The following table summarizes the tax withholding and reporting required for benefits provided to Postdoctoral Scholars:

(1) Imputed income due to the coverage of a domestic partner will be reported on the Form W-2 of the Postdoctoral Employee.

(2) Imputed income due to the coverage of a domestic partner will be reported on the Form 1042-S of a nonresident alien Postdoctoral     Employee who is eligible to claim a tax treaty benefit; if not, the income is reported on a Form W-2.

(3) Imputed income due to the coverage of a domestic partner will be reported on the Form 1042-S and Form 592-B of a nonresident alien Postdoctoral Fellow or Paid Direct. 

(4) If the individual is from a country that has entered into a tax treaty with the U.S. and that treaty contains an exclusion for fellowship payments, the individual is not subject to tax on the benefits, including domestic partner benefits, and no income tax withholding is required.  The amount of the benefits is reported, however, on Form 1042-S and Form 592-B.

NRSA Policy Guidelines on Taxability of Stipends (as of 2006)

 

Taxability of Stipends

Section 117 of the Internal Revenue Code applies to the tax treatment of scholarships and fellowships. Degree candidates may exclude from gross income (for tax purposes) any amount used for course tuition and related expenses such as fees, books, supplies, and equipment required for courses of instruction at a qualified educational organization. Nondegree candidates are required to report as gross income any monies paid on their behalf for stipends or any course tuition and fees required for attendance.

The taxability of stipends in no way alters the relationship between Kirschstein-NRSA fellows and sponsoring institutions. Kirschstein-NRSA stipends are not considered salaries. In addition, recipients of Kirschstein-NRSA individual fellowships are not considered to be in an employee-employer relationship with NIH or the sponsoring institution solely as a result of the Kirschstein-NRSA award. The interpretation and implementation of the tax laws are the domain of the IRS and the courts. NIH takes no position on what the status may be for a particular taxpayer, and it does not have the authority to dispense tax advice. Individuals should consult their local IRS office about the applicability of the law to their situation and for information on their tax obligations.

Where to Obtain Forms, Instructions And Publications

Federal (IRS):  http://www.irs.gov
Federal Tax Withholding Calculator at irs.gov (enter “calculator” in Search IRS Site)
CA State: http://www.ftb.ca.gov

Some IRS Publications that may assist you in filing your return are:    

Publication  17        Your Federal Income Tax
Publication 505       Tax Withholding & Estimated Tax