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Postdoctoral Classifications at Penn

Description

Postdoctoral trainees (PDTs) at Penn fall into one of three appointment categories. These categories are assigned based primarily on the source and structure of funding.

A postdoctoral trainee’s classification may affect benefits eligibility, tax treatment, compensation documentation, Workday processing, and administrative responsibilities. Business administrators should exercise care when assigning postdoctoral trainees to appointment categories.

Questions about postdoctoral classification should be directed to the appropriate department or school business administrator. Questions about taxability or Workday processing may be directed to the Penn Employee Solution Center.

Postdoctoral Researcher

A Postdoctoral Researcher is an individual who comes to the University for the principal purpose of furthering their personal development by engaging in research programs.

A Postdoctoral Researcher holds a post-baccalaureate degree, normally the highest degree earned in the field. The normal source of funding is a research grant or other Penn-administered funding source.

Postdoctoral Researchers are generally treated as receiving compensatory wages for tax purposes.

Postdoctoral Fellow

A Postdoctoral Fellow is an individual who comes to the University for the principal purpose of furthering their personal development through participation in advanced training programs.

A Postdoctoral Fellow holds a post-baccalaureate degree, normally the highest degree earned in the field. Funding is typically provided by a private foundation, nonprofit charitable organization, fellowship program, or similar external funding source.

Postdoctoral Fellows are generally treated as receiving compensatory wages for tax purposes.

NRSA Postdoctoral Fellow

An NRSA Postdoctoral Fellow is an individual supported by an individual or institutional National Research Service Award (NRSA), such as a T32 or F32 award, from the federal government to support advanced research training.

NRSA Postdoctoral Fellow stipends are considered non-compensatory for federal income tax, FICA, and Medicare withholding purposes. Penn does not withhold federal income tax, FICA, or Medicare from NRSA Postdoctoral Fellow stipends.

NRSA Postdoctoral Fellow stipends remain subject to Pennsylvania personal income tax, Pennsylvania State Unemployment Compensation tax, and City of Philadelphia wage tax.

For University policy guidance, postdoctoral trainees, faculty mentors, and appointment administrators should review the Policy for Postdoctoral Trainees at the University of Pennsylvania.

For tax rates, withholding forms, and payroll tax resources, appointment administrators should review Penn Division of Finance Tax Resources.

View Penn Postdoctoral Trainee Policy