Benefits & Services

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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
Monthly premium rates effective January 1, 2009  ( http://www.garnett-powers.com/postdoc/rates09.pdf )
Monthly premium rates effective January 1, 2010 (http://www.garnett-powers.com/postdoc/rates2010.pdf)
Monthly premium rates effective January 1, 2011 (http://www.garnett-powers.com/postdoc/rates2011.pdf)

 

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.

WELLNESS PLANS – http://www.garnett-powers.com/postdoc/wellness.htm
Health Net offers a variety of programs that will assist you with maintaining both your, and your family’s, health. When you are a member in a Health Net medical plan, you will have access to the various valuable classes and programs offered.

• For discounts on fitness apparel and club memberships, complementary health care and weight management, please click on Healthy Discounts.
• Decision Power is a program that offers a variety of methods to track possible health risks and identify potential problems. The goal of this program is to assist with step-by-step plans with online coaching with a guide to tobacco use, weight management, nutrition and stress reduction. Please click on Decision Power for information on enrolling in this program.
• If you wish to make the healthy decision to quit smoking, Smoking Cessation offers a plan to help you kick the habit with the assistance of either online or telephone support.
• Lose Weight is another health-wise program offered through Decision Power that keeps you motivated to lose weight, offers healthy eating choices and counseling from a health coach.

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. http://blink.ucsd.edu/safety/occupational/workers-comp/

 

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

• Review the benefits plans at Garnett Powers. Hard copy brochures may also be ordered from GPA.
  
• Complete and print the Enrollment/Change form. 
  
  For Windows users
  
  For Mac users
• Complete and print the Life Insurance Beneficiary Form.
• Submit the Enrollment/Change form and Beneficiary Form to your department administrative staff.
• 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.
• The OPVSA will review the documents for accuracy and completeness, complete the shaded areas, enter the data into the PPS, and retain all forms.
• 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. 
• 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.
• 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 Office of Postdoctoral and Visiting Scholar Affairs.
• Enter the appointment termination in PPS and send a PAN to Merritt Bradford "sdorameb"
• 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
When a child reaches the age of 23, the carrier will notify the Postdoctoral Scholar and the dependent of the impending loss of coverage. GPA will provide the COBRA notification to the Postdoctoral Scholar and dependent.  PPS will automatically cancel the dependent enrollment at the appropriate time.
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.

LEAVES
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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:

Postdoctoral Scholar	Taxability of Benefits	Benefits Paid by the University Subject to Withholding for:		Benefits Paid by the University Reported on:
		Federal Tax	State Tax	Federal Form	State Form
Employee – Citizen (1)	No	No	No	---	---
Employee – Nonresident Alien (2)	No	No	No	---	---
Fellow - Citizen	Yes	No	No	---	---
Fellow – Nonresident Alien (3)(4)	Yes	Yes	No	1042-S	592-B
Paid Direct – Citizen	Yes	No	No	---	---
Paid Direct – Nonresident Alien (3)(4)	Yes	Yes	No	1042-S	592-B

(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

Library Privileges
Postdoctoral Scholars are entitled to the use of all campus libraries and access is via the campus ID card. To activate the card for library access, present it at the Geisal Library

Parking and Transportation
Postdocs are eligible to purchase an "A", "B" or "S" parking permits.
Postdoctoral Scholar-Employee may sign up for monthly payroll deduction.
Postdoctoral Scholar-Fellow and Paid Directs may purchase permits at the parking office for three months at a time or the remainder of the fiscal year in full. Parking accepts cash, check, credit card and triton plus card.
Postdocs are eligible to purchase discounted bus passes (with campus id card) or receive a free UCSD/SDT bus sticker. For more information, click here or http://blink.ucsd.edu/facilities/transportation/commuting/public.html

Auditing Courses and Seminars
Postdoctoral Scholars are not students; therefore, they do not pay fees nor do they register with the Office of the Registrar. With the exception of summer school classes, Postdoctoral Scholars may audit courses and seminars with the consent of the instructor. No academic credit is given.
If scholars wish to take regular University courses and receive credit, they must enroll in the University Concurrent Enrollment program administered through the Extension office. Information and fee schedule is available here or http://extension.ucsd.edu/About/index.cfm?vAction=concurrent

Postdoctoral Scholars are eligible to receive UCSD employee discounts for Extension courses. http://extension.ucsd.edu/
Postdoctoral Scholars are eligible to take courses through HR Enrollment Central. http://enrollmentcentral.ucsd.edu/
Postdoctoral Scholars are not eligible for the UC registration and educational discount program.

Services

FSAP Counseling Services (http://blink.ucsd.edu/HR/services/support/counseling/index.html)
Postdocs are eligible to access counseling services offered by the Faculty Staff Assistance Program.  FSAP offers a variety of services and resources to help individuals and departments with a range of issues, including trauma recovery, wellness, grief, and violence.

• Confidential individual sessions
• Counseling, assessment, referral, and client advocacy
• Conflict resolution
• Eldercare resources and support
• Brief, solution-oriented counseling and case management covering issues such as anxiety, alcohol- or drug-related concerns, depression, emotional problems, family concerns, financial difficulties, gambling, legal problems, occupational decisions, stress, marital or other relationship difficulties, violence

• Location: FSAP is in Torrey Pines Center South, Suite 406, across North Torrey Pines Road from the northwest end of campus (map). Shuttle service from campus is available via the Campus Loop Shuttle.
• Hours: FSAP is open weekdays from 8 a.m. – 4:30 p.m. Appointments in the early morning or after 5 p.m. can be arranged with individual counselors.  For more information on the above services, call (858) 534-5523.

Request for Postdoc Certificate
To order a postdoctoral scholar study certificate, please send an email to opsa@ucsd.edu and in the subject line enter “certificate request.”  In the body of the email include the following information:

• Your FULL name
• Current department name
• Mentor's name
• Period of appointment (begin and end)
• Area of study and/or research project
• Department mailcode where we will send the completed certificate.

If you have any questions, please contact Merritt Bradford at OPVSA.