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- The entry level stipend/salary for each year of experience is the minimum amount recommended. The minimum salary level for the Research Scholar rank should be adjusted to take into account the withholding of additional taxes (e.g. FICA). The net "take-home" salary should be roughly equivalent for Research Fellows and Research Scholars with the same number of years of research experience since receiving the doctorate.
- Some holders of J-1 visas are exempt from paying FICA taxes. Also, certain individuals may be eligible for exemption from federal, state and local tax withholding because they are covered by a tax treaty. Reviewing these tax implications may be taken into consideration when setting stipend/salary levels. However, stipend/salary levels may not be less than $42,000/yr.
- Individuals whose titles change from Research Fellow to Research Scholar, or who are advanced to the Research Associate rank, will need to have their compensation increased by approximately 12 percent to compensate for FICA tax responsibilities (in cases where FICA tax payment is required).
- The change in FICA withholding requirements of individuals whose titles change from Research Scholar to Research Fellow may be considered when setting the stipend level.
- Mentors may consider awarding a higher stipend to Research Fellows to acknowledge their success in obtaining a fellowship award and because they are not eligible to receive some of the benefits available to Research Scholars
- Annual increases are calculated at 4 percent. However, these increases are merit based and are at the discretion of the lab head.
- NOTE: It is advisable to consult with the Payroll Department on salary/stipend changes which are recommended to offset changes in taxation which may result from a change in employee/trainee status.
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