Postdoctoral Scholars Stipends
There are two types of postdoctoral scholars at UW-Madison: Research Associates and Postdoctoral Fellows/Trainees. Research Associates are usually funded from a principal investigator's grant funds or other sources rather than from fellowship funds awarded an individual. A Postdoctoral Fellowship or Postdoctoral Traineeship is an award, funded by an outside organization or agency, to the institution or individual.
The distinction between the two types of postdoctoral scholars is very important in terms of taxes and compensation. The Internal Revenue Service (IRS) considers Research Associates to be employees and thus payments made to Research Associates are fully taxable as wages and the University must withhold taxes from monthly paychecks. The IRS, however, does not consider Postdoctoral Fellows/Trainees to be employees. As a result, the University will not withhold taxes from monthly stipend checks. Stipends, however, are taxable as income: trainees and fellows may be required to pay taxes quarterly on an estimated basis.
For Research Associates:
The starting salary level for a Research Associate is determined by the Principal Investigator and must be at or higher than the campus minimum. For more detailed information about salary levels, see the Academic Personnel Office's Unclassified Title Guidelines. Research Associates are eligible for an annual pay plan increase each July 1st.
For Postdoctoral Fellows/Trainees:
The starting stipend levels for a Postdoctoral Fellow/Trainee is determined by the agency or organization that provides the fellowship, usually based on the number of years as a postdoctoral scholar. The stipends may be increased periodically by the sponsoring agency or organization.