A Postdoctoral Fellowship is awarded to a candidate who has successfully applied for the award and must be paid on the understanding that, apart from research and the duties required for the individual’s own professional development, no services are required of the candidate in return for the Fellowship. In South Africa, Postdoctoral Fellowships are non-taxed, and bound by the Binding Class Ruling entered into between the South African Revenue Service (SARS) and Universities South Africa (USAf).
Per this binding class ruling, the primary objectives of PDRFs include the following:
- The primary objectives of PDRFs include the following:
- To place higher education institutions at the forefront of research and innovation;
- To generate new knowledge and transfer knowledge and skills;
- To enable outstanding doctoral graduates to obtain experience of research and innovation at higher education institutions;
- To provide an opportunity to promising young researchers from different universities to enhance their research skills and expertise;
- To expand on existing research and ideas and to pursue new lines of research;
- To interact with other academics and post doctoral fellows;
- To emphasise an increase in publication outputs;
- To establish and enhance South African intellect;
- To develop knowledge for stakeholders such as the government, business, industry and social communities; and
- To promote national and international conference attendance by post doctoral fellows
Further, the binding class ruling states that PDRFs are not employees of the University and they can therefore not qualify for any employee benefits including retirement funding, membership of retirement funds, support for a medical aid scheme or any for other employee benefits. This does not preclude PDRFs from performing temporary tasks for remuneration (up to a maximum of 12 hours per week), for example conducting ad hoc tutorials or marking examination papers in a similar manner as other post graduate students. This remuneration would be taxable on the same basis as for other part-time employees for services rendered. Click here for Tax and Funding information.