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Postdoctoral Fellows on a Fellowship

Current status:

For all postdoctoral fellows currently receiving fellowships

Updated: July 31, 2026

Conversion of your fellowship to a salary

Starting from the pay you will receive on Thursday, July 30, 2026 (pay period starting July 19, 2026): your compensation will be converted from a fellowship to a salary.

This conversion will be applied retroactively as of May 1, 2026—the date of your unionization—and the UdeS must comply with it as soon as possible in order to abide by the decision of the Tribunal administratif du travail (TAT).  

From July 19, 2026 (start of the pay period ending on July 30): you will be responsible for paying government contributions and taxes deducted at source. 

Possible impacts on your first three salary payments (depending on your situation)

  • For your first salary payment (July 30): In general, the federal tax adjustment retroactive to May 1 was deducted from this pay, resulting in a significant impact on the net amount paid. The taxable benefit (representing the value of the government contributions and the provincial tax paid on your behalf by UdeS) was also added, either in part or in full, depending on your contract period.
  • For your second and third salary payments (scheduled for August 13 and August 27): In general, if the taxable benefit was not fully applied to your July 30 pay, it will be spread over your second and third salary payments to reduce its impact. The taxable benefit results in both provincial and federal payroll tax withholdings.
  • For your fourth salary payment (scheduled for September 10): Beginning with this pay, only the regular payroll deductions will apply, regardless of your contract period.

A salary is subject to federal and provincial tax deductions at source, as well as other compulsory government contributions: the Québec Pension Plan (QPP), the Québec Parental Insurance Plan (QPIP), and Employment Insurance (EI).

All postdoctoral fellows must be admitted to and registered at the University and are required to pay the applicable ancillary fees.

Your registration will provide you access to:

  • Student card of the Université de Sherbrooke and a range of connected services (student life, Sport Centre, etc.).
  • Access to the Université de Sherbrooke’s library resources and IT services.
  • Student number to identify you with university and government entities.
  • Official attestation for the fellowship issued by the Université de Sherbrooke at the end of the fellowship (upon request).

Exceptional support measure for the transition

To help you with this transition, for the period from May 1, 2026, to July 18, 2026, the Université de Sherbrooke (UdeS) will cover your share of government contributions (RRQ, RQAP, AE) along with provincial income tax only, as federal income tax would already have been your responsibility as a fellowship holder when filing your end-of-year tax returns.

IMPORTANT: Under Canadian tax laws, you must be credited with a taxable benefit equal to the value of the provincial contributions and provincial income tax paid on your behalf by the UdeS during the transition period. To the extent possible and depending on your circumstances, this benefit will be spread over other pay periods.

  • If your fellowship has already ended and you are no longer due any payment from UdeS: the amount of the taxable benefit will appear on your 2026 tax statements, which will be provided at the end of February 2027 for you to include in your tax return. Please take this into account in your financial planning. 
  • If your fellowship and compensation continue: the UdeS may mitigate the impact of the taxable benefit by spreading it over a maximum of three (3) pay periods.
  • If you have another contract with UdeS that is associated with a different employment group (e.g., as a lecturer), the taxable benefit will also be spread over a maximum of three (3) pay periods whenever possible.

 

Period

Postdoctoral fellow: 

EMPLOYEE’S SHARE

  • Taxes
  • Employee benefits (QPP, QPIP, EI)

Supervising professor: 
EMPLOYER’S SHARE

  • Social security contributions (QPP, QPIP, EI, Health services fund—HSF, Contribution related to labour standards—CLS, CSST)

BEFORE the conversion of fellowship into salary (payment of deductions/contributions due retrospectively from May 1, 2026)

  • For the period from May 1 (date of unionization) to July 18, 2026 (date prior to the conversion)

 

 

Deductions payable by the UdeS (central budget):  

  • Employee benefits
  • Provincial income tax only

Deductions borne by the postdoctoral fellows (PFs): 

  • Federal tax (the PFs pay federal tax as they would have done had they remained a fellowship holder, but this is deducted at source)
  • Allocation of the taxable benefit for the employee’s share borne by the UdeS (value of employee benefits and provincial income tax):
    • Option to spread the deduction over more than one pay period (where possible, depending on the duration of the contract)

 

  • Contributions payable are covered by the UdeS (central budget)

 

 

From the conversion date (the start of the pay period in which compensation will be paid as a salary)

  • Conversion date: July 19, 2026 (start of pay period 26-15, to be paid on July 30)

  • End date of the transition period: October 24, 2026

Deductions fully covered by PFs: 

  • Employee benefits 
  • Provincial income tax 
  • Federal income tax 

 

 

FIRST 3 MONTHS (transition period starting from the conversion date): 

  • Contributions covered by the UdeS’s central budget (applies to active, renewed, and new contracts)

AFTER 3 MONTHS — End of the transition period (starting from the conversion date, regardless of when the contract began):

  • Contributions are covered by the professor’s budget

This tool, presented in table form, will give you an idea of the deductions at source (as a percentage of salary). 

This tool does not include: 

  • Tax-related deductions 
  • The allocation of the taxable benefit

On your pay statement, in the “Gains bruts”  section, the amount shown on the “Avance” line represents the employee portion of statutory deductions reimbursed by the UdeS for the period from May 1 to July 18, 2026.

Effective July 19, 2026 (the beginning of the current pay period), statutory contributions and income taxes deducted at source become your responsibility. This partly explains the difference between the employee-related amounts shown in the “Gains bruts” section and those shown in the “Retenues à la source” section.

Possible impacts on your first three salary payments (depending on your situation) : 

  • For your first salary payment (July 30): In general, the federal tax adjustment retroactive to May 1 was deducted from this pay, resulting in a significant impact on the net amount paid. The taxable benefit (representing the value of the government contributions and the provincial tax paid on your behalf by UdeS) was also added, either in part or in full, depending on your contract period.
  • For your second and third salary payments (scheduled for August 13 and August 27): In general, if the taxable benefit was not fully applied to your July 30 pay, it will be spread over your second and third salary payments to reduce its impact. The taxable benefit results in both provincial and federal payroll tax withholdings.
  • For your fourth salary payment (scheduled for September 10): Beginning with this pay, only the regular payroll deductions will apply, regardless of your contract period.

View your payslip on the MonEmploi portal (available starting on payday July 30, 2026). Once logged in, look for the "Mes bulletins de paie" section.

Date to be confirmed: Payment of union dues will begin once the SAREUS union has officially notified the UdeS of the dues rate (as a percentage of salary paid). These new union dues will be automatically deducted at source (i.e., directly from your pay) with each pay period.

Important dates

New agreement (contract) to be approved online: 

  • Between July 13 and 17, 2026: You will receive an automated email from the UdeS asking you to approve your new agreement (contract) online, which provides for compensation in the form of a salary.
  • Please approve it as soon as you receive it, no later than July 20, 2026. 
  • We want to ensure there are no delays in the payment of your compensation. If you fail to approve your new agreement by this deadline, the UdeS will have to approve it on your behalf, as this process stems from an order of the Tribunal administratif du travail (TAT) with which it must comply.

Payment of salary with deductions at source:

  • July 30, 2026: Payment of your compensation in the form of a salary. 
    • Government deductions will be made at source. 
    • Please note: You should expect the net amount you receive to be lower than the amount you would receive from your fellowship. The same applies to subsequent pay periods. 
    • On this date, you will be able to view your payslip on the MonEmploi portal. Once logged in, look for the "Mes bulletins de paie" section.

Need help? 

If you have any questions or specific needs, please do not hesitate to contact our staff.

NeedContact
Questions about immigrationimmigration@USherbrooke.ca
Questions about your paypaie@USherbrooke.ca
Need for financial support soutien.financier.sve@usherbrooke.ca
Need for psychological supportspo@usherbrooke.ca
Questions about your contract, your individual terms and 
conditions, etc. 
Questions relating to the unionization processUnion SAREUS