Individuals appointed to the VSEE program are on a non-paid leave of absence from their institution. An appointee must be a US citizen or an individual lawfully admitted for permanent residence and is pursuing U.S. citizenship. In order to be considered for federal appointments, Non-Citizens must affirm that they meet the Appropriations Law eligibility criteria by signing and attaching this Citizenship Affidavit to their application. Non-Citizens who do not provide the affidavit at the time of application will not be considered. Non-Citizens who are exempt from the Appropriations Law requirements due to their status as officers or employees of the U.S. government on December 16, 2009 must provide with their application a statement noting their exemption and proof of status their U.S. government employee or officer status. The Division of Human Resource Management (HRM) will determine eligibility for non-citizens.
Appointments are usually up to one year and may be extended for an additional year by mutual agreement between NSF, the home institution, and the appointee.
Salary is set within a range for "Administratively Determined (AD)" level positions, using pre-established criteria. HRM determines the initial salary after verification is received from the home institution. The NSF salary is comprised of the annualized academic salary, lost consulting (if applicable), cost of living allowance (if applicable), plus a 6% standard incentive.
Supplemental Pay
If the basic salary calculation is below the minimum rate of pay for the federal position, the salary is raised to the minimum federal rate of pay for that position. This income is included as part of the NSF base pay which will be reflected on W-2 forms.
NSF may provide compensation for lost consulting income. Payments, which are administered by NSF, are based on an average of the consulting income during the last two years (supported by tax records). No consulting may be conducted if payment is received for lost consulting activities. This income is included as part of the NSF base pay and will be reflected on W-2 forms. Any decision to continue consulting activities while at NSF MUST be discussed with an Ethics Counselor in the NSF's Office of the General Counsel.
A VSEE may be entitled to receive a per diem allowance or a round-trip movement of household goods. The annual per diem rate is established and paid by NSF based on Federal Travel Regulations. Per diem will typically be paid each pay period in an amount prorated over the term of the appointment, however per diem may be paid in a lump sum instead, if requested by the VSEE. Since all per diem payments are reported to the IRS on W2 forms, VSEEs are encouraged to consult a tax advisor and carefully consider the tax implications before requesting lump sum payments.
A VSEE may be entitled to receive a round-trip movement of household goods in lieu of a per diem allowance.
Current legislation authorizes NSF to reimburse the home institution for the employer's share of retirement, life insurance, and health benefits. Some state laws may not allow for this arrangement. We recommend that candidates meet with a benefits counselor at the home institution to discuss the effect of being in a non-paid leave status. NSF cannot withhold the employee's contributions to benefits, therefore, tax-sheltered savings plans cannot continue while at NSF. VSEEs are eligible for federal health benefits ONLY. Social Security deductions are withheld from the NSF salary.
VSEEs are responsible for adhering to the policies and procedures governing the administration of leave for federal employees.
The IRS has ruled that under the new tax law, regardless of length of assignment, none of the expenses listed above are deductible. NSF recommends that tax implications be discussed with a CPA or other tax advisor.
The Independent Research/Development (IR/D) Program permits individuals with approved IR/D plans, serving on VSEE appointments, to maintain their involvement with their professional research.
