Payment & Tax Information

About

The information on this page is applicable only to individuals receiving financial support from the CfA / SAO - it does not apply to individuals receiving support solely from their home institutions, or using personal funds. Individuals receiving only travel support to / from the CfA are not considered to be 'paid.'

Personnel supported by the CfA / SAO may include:

• Employees (federal, trust, temporary, part-time, full-time, etc.)

  • • Employee postdocs are a distinct category from Postdoctoral Fellows

• Stipend supported 'fellows' (interns, predoctoral fellows, postdoctoral fellows)

• Stipend supported visitors (visiting scientists, visiting students)

Payment Mechanisms

• U.S. bank accounts are strongly preferred for direct deposit of payments for employment or stipends.  Online-only bank accounts, such as Wise and Revolut, are acceptable only if they have both a routing number and an account number. 

• Check payments are not possible except in very specific circumstances.

Payment Levels

Compensation is variable based on role:

• Employees follow the GS pay scale (see OPM.gov) and salaries are determined by Grade / Step level AND locality in which you reside. For example, if you work for a project based at SAO in Cambridge, MA, but reside in Albany, NY and telework with no on-site Cambridge presence, you would not be eligible for the Boston-Worcester-Providence pay scale. To qualify for a locality's pay scale you must work on-site or in that locality for 3 days per pay period. Grade and step level can be found on employment paperwork. Please check OPM "Locality Pay Area Definitions" for more information.

• CfA / SAO stipend levels are set by the Director's Office, and generally updated on a yearly basis. As of July 2024, the stipend levels for *new* personnel in these roles are listed below - current appointees will be compensated at the level listed on their most recent appointment letter.

  • • Postdoctoral Fellowships or Visiting Scientists

      • • Clay fellows: $84,694

        • Hubble fellows: see information on Hubble site

        • All other postdoctoral fellows / visiting scientists: $81,963

    • Predoctoral Fellows and Visiting Students: $49,000 annually and up to $1,000 for certain expenses (relocation, dental)

    • Interns:

      • • High school student: $15/hour

        • Undergraduate student: $20/hour

        • Bachelor's degree holders (not currently enrolled in a graduate program): $22/hour

Payment Schedules

• Employees are paid every 2 weeks (see GSA Payroll Calendars) based on hours provided via WebTA.

• Stipend payments are made monthly, generally around the last Thursday of the month.

  • • If you do not receive your stipend payment as expected around that date, please contact your division administrative contact immediately so they can look into it.

Tax Information & Documents

Tax Information

• IMPORTANT NOTE: CfA / SAO employees are not authorized to provide specific tax advice/tax assistance to any SAO personnel or affiliates. Please refer to external resources, including current employees/ECRs, or consult a tax professional for advice about your specific situation.

• Stipend Recipients: Taxes are not automatically withheld from U.S. citizens, U.S. permanent residents, or U.S. residents for tax purposes on stipend funding, so stipend recipients will pay estimated taxes to the federal government and to the state of MA / AZ / HI (as applicable) if you are a U.S. resident. 

• Stipend Recipients: Taxes (14%) are automatically withheld on stipends (including health and dental as applicable) for foreign fellows who do not claim a tax treaty. This will mean the net pay will be lower than the stipend rate listed for an individuals role, which is the gross amount.

  • • Determination of tax status and the amount of withholding for non-U.S. citizens will be made at the beginning of the appointment.

• All foreign SAO stipend fellows receive 1042s for their stipend payments and must have or, if needed, apply for a Social Security number (SSN) for tax purposes. Please note health and dental are considered part of stipend payments thus may be subject to tax. 

  • • Foreign fellows who are not supported in any way by an SAO stipend are not required to have or apply for a Social Security number (SSN).

• Taxes are withheld through the payroll process for U.S. resident SAO employees.  

Resources

• SAO Fellowship Program Office website - for very basic tax information

• IRS.gov,  IRS Information About Federal Taxes

• Massachusetts Department of Revenue

• AZTaxes.gov

• Hawaii Department of Taxation

• Harvard Tax Filing Overview - Harvard’s tax information page. It includes an overview that can help you determine whether you are considered a U.S. resident.

• International Payee Tax Compliance - may be useful for international residents.

• PFF for PhDs Tax Center - comprehensive tax center page at Personal Finance For PhDs.

• [For foreign nationals] United States income tax treaties - A to Z (IRS.gov) - SAO cannot advise individuals on their eligibility for tax treaties, nor if they would be advantageous. It is suggested that foreign nationals speak to colleagues who have been in similar situations, or consult tax professionals for advice.

Tax Documents

• Employees will be provided with W2 documents for applicable tax years in Feb./March of the following year (i.e. documents for 2023 would have become available in Feb./March 2024). W2s can be downloaded electronically, or employees can choose a mail option - either is available through the Employee Personal Page

• Stipend supported personnel do not receive W2s as those are only applicable to employees, but will receive a resident or non-resident form as applicable. Stipends are considered taxable income, unless the individual is a foreign national who has claimed an applicable tax treaty.

  • • Non-Resident (NR) status for Tax purposes: will receive IRS 1042S form and NR Financial Statement 

    • Resident status for tax purposes: will receive Resident Financial Statement

Proof of Income (aka "paystubs")

• If you are an SAO employee and require a paystub, visit the SAO Employee Personal Page (EPP).

• If you are a non-employee SAO ECR (intern, stipend postdoc, etc.) and you require proof of income / a "paystub" for a loan application, housing, etc. please contact FM-stipend@cfa.harvard.edu and specify what is needed, such as "proof of 2 months stipend payments."