Postdoc Fellowship Benefits

Change: Federal fellowships come with a 12-month payback obligation for postdoctoral support. NIH Payback Policy.  

What to do: 

• Your obligation can be canceled if you receive an equal period of federal fellowship support immediately afterward (e.g., Year 2 cancels out Year 1). 
• Alternatively, it can be discharged through acceptable services such as research, teaching, or health-related activities. 
• Keep documentation of your service to demonstrate compliance. 

Change: You will now have two separate payment records: 

• Federal stipend: Payment record from the fellowship award. (Not W-2 or 1099; not retirement-eligible) 

What to do: 

• No action is required but understand that each record has different tax and benefits implications (see below). 

Change: Fellowship holders lose access to Emory’s standard health insurance benefit. 

What to do: 

• Your health insurance will still be covered while on fellowship, but the funding source varies: 
• Some departments pay for trainee health insurance directly – check with your PI or department chair. 
• Institutional allowance funds (from your fellowship) may be used for health insurance, though they are often intended for professional development. NIH Allowable Costs Policy. 
• If on a T32, check with the training grant PI; if on an F32, you decide how to allocate your allowance. 
• In some cases, your PI may use discretionary funds to cover insurance. 
• Emory will manage premium payments—you will not pay monthly bills directly unless you choose to cover costs personally.

Change: Retirement benefits are not provided on the federal payment record. 

What to do: 

• The Emory payment record (benefits portion and any salary above NRSA minimums) is eligible for retirement contributions. 
• Consider increasing your personal contributions to the 403(b) plan through Emory to compensate. 
• Since fellowship stipends are not subject to Social Security or Medicare (FICA) taxes, you “save” 7.65%—you may choose to redirect this to your 403(b). 
• Discuss options with your HR/Benefits representative, and review resources like the Benefits Worksheet, Training Grant Support Office Benefits & Tax Document, and 403(b) Benefits website for contribution limits and matching rules. 

Change: Fellowship stipends are taxable at the federal and state level but: 

• Not subject to Social Security or Medicare taxes (FICA). 
• Emory does not withhold taxes from stipends. 
• Fellowship income does not appear on a W-2 or 1099 form; your Emory pay stub is your record of taxable income. 

What to do: 

• Fellowship holders must file quarterly estimated taxes to avoid penalties. 
• Contact HR to confirm your records are correct. 
• Strongly consider consulting a licensed tax advisor to ensure you file correctly. 
• Refer to the Training Grant Support Office Benefits and Tax Document for guidance.