From:  Joseph R. Sherwin
Subtitle: Why employees make poor subjects Thanks to the IRS we to reimburse
all employees for participation in clinical trials through our payroll system
even if the amounts are less than $500 over the entire year. The problem this
has created with our faculty is as follows: assuming we pay a volunteer $100
it cost an NIH grant $167 (our IDC is 67%). The volunteer gets a check for
$100 and most people are happy. However for an employee the $100 carries with
it $27 in fringe benefits plus the IDC coming to $205. The employee, after
paying state, city and federal taxes is lucky to walk away with $75. The cost
impact to the grant is also significant because of the fringe benefit
inclusion. The number of subjects in a large trial is severly compromised by
including employees.

Joseph R. Sherwin Ph.D.
Associate Dean of Scientific Affairs
Jefferson Medical College
1020 Locust Street  Suite M-5
Philadelphia, PA 19107-6799
215-955-6976
215-955-2365 (Fax)
xxxxxx@TJUVM.TJU.EDU