Titles: Administration and Implementation Guidelines for Postdoctoral Education
Although all postdoctoral trainees are generically designated as postdoctoral scholars, we have retained the old job title of Postdoctoral Fellow for the purposes of compensation to minimize the proliferation of new job titles within the UM system. The following two titles and Job Codes will be used by the Payroll Office for most postdocs who are compensated through a Mizzou account.
Postdoctoral Fellow
This job title and the Job Code 6990 will be used for appointments of postdoctoral trainees who are supported by grants, contracts and other funding sources that do not prohibit employee status as a condition for funding. Because these individuals are benefit-eligible employees of Mizzou, this title should be used whenever possible.
Postdoctoral Fellow - Stipend
This new job title and the Job Code 6991 are to be used in instances in which the funding agency specifically prohibits the establishment of an employer-employee relationship between the university and the postdoctoral trainee as a condition of the award (NIH Training Grants are the most common example of this kind of award) and for others who are receiving a "true fellowship" as defined by IRS regulations. Specifically, these postdocs receive support to aid in the pursuit of research training. This support cannot represent payment for performance of any past, present or future teaching, research or other services. These postdocs will establish an educational relationship with Mizzou by becoming Financially Enrolled. Even though these postdocs are not employees, they will be paid through the Payroll Office. Their compensation will be subject to the withholding of state and federal taxes.
FICA
FICA taxes are no longer being withheld from the pay/stipend of stipend-funded postdocs who are supported through NIH NRSA training grants. However, the University is currently seeking a Private Letter Ruling from the Internal Revenue Service that should make exempt all postdocs who are on our campus primarily for the purpose of "training." Given that postdocs are defined in the Postdoc Policy as being in a training status for future academic and research careers, it is likely that the pending IRS ruling will result in an exemption for most postdocs. A request will be made for a refund of previous FICA contributions for current postdocs at the time when a favorable ruling is received from the IRS. Departments will be notified when the Private Letter Ruling has been received.
Senior Status
The application of Senior to a postdoc’s title provides a mechanism to recognize significant advancement in the acquisition of knowledge and skills that are needed to function as an independent investigator. Mentors are encouraged to use this title to reward and recognize the professional development of their postdoctoral trainees. Senior titles are "working titles" and therefore do not have specific job codes and do not necessarily suggest a higher pay range. Senior status will, however, be reflected on appointment papers (PAF) and can be used by the postdoc as part of their official title for curricula vitae, résumés, business cards, etc.