The University’s contribution toward your health and dental insurance costs will be charged to your fellowship’s institutional allowance when one is available. If an institutional allowance or another eligible support source is unavailable, your sponsoring department must provide this support from a non-federal source.
Your department is responsible for calculating and administering your health supplement and tax offset subsidy based on the health plan you select. The information below is provided to help you confirm the amounts reflected in your paycheck.
How to calculate your Health Supplement
- On the 2026 Rate Sheet, locate your salary tier under the plan you have enrolled in.
- Subtract the employee contribution from the full premium to get your Health Supplement.
- For example, a Postdoctoral Fellow with an annual salary of $62,001-$67,000 has an employee-only monthly contribution of $163.57 for the BCBS Core Plan, and the full premium is $894.74. $894.74 (full premium) minus $163.57 (individual contribution) equals $731.17 (health supplement).
Tax Offset Subsidy
Because the health supplement is taxable, Postdoctoral Fellows in the bargaining unit also receive an additional tax offset subsidy. The tax offset subsidy is a flat rate tied to the coverage level selected for your medical plan:
- $100/month for an individual
- $200/month for a individual + legal spouse OR child(ren)
- $250/month for an individual + legal spouse AND child(ren)
Please note, you must be enrolled in a Brown-provided medical plan to qualify for the health supplement and the tax offset subsidy.
Last updated: January 23, 2026