Difference between revisions of "Contribution towards living expenses"

Revision as of 10:33, 18 June 2010

All SISSA students, in possess of a legal contract are entitled to get a contribution towards living expenses, which consists of 100 euros per month. This contribution will be given at the end of the academic year.

Official announcement Academic year 2009-2010

CONTRIBUTION TOWARDS LIVING EXPENSES DOCUMENTS TO ENCLOSE

PhD Students enrolled in the first year of the course have to enclose the following documents: copy of registered contract that possibly cover all the period of the academic year; if you replace someone else in a registered contract, the copy of contract and of the registered taking over.

PhD Students enrolled in the subsequent years of the course could be in one of the following situation:

1.If the contract presented for the previous academic years is still valid and you have paid the “Imposta di registro” to Agenzia delle Entrate for the whole period of the contract, you don’t have to enclose anything; 2.If the contract presented for the previous academic years is still valid but you have paid the “Imposta di registro” to Agenzia delle Entrate only for the first year of the contract and not for the whole period, you have to enclose: copy of payment (F24 form) to Agenzia delle Entrate of the “Imposta di registro” for the following year(s); 3.If the contract presented for the previous academic years is expired, you have to enclose the following documents: in case of new registered contract that replaces the one already presented, copy of the new contract; in case of renewal of the registered contract already presented, copy of the payment to Agenzia delle Entrate (F24 form) of the “Imposta di registro” for the renewal; if you replace someone else in a registered contract, a copy of it and of the registered taking over.

SPECIAL CASES: If your contract or renewal expires during the academic year, you have to present a copy of the new contract or the renewal in order to have the contribution for all the period of the academic year. Deadline for such cases may be delayed according to the expiry date of the contract (in any case no later than 31/10/2010). For example, if your contract expires on 31/07/2010, you have to present a copy of the payment to Agenzia delle Entrate of the renewal of the contract. If you won’t present it, you will receive the contribution for the period 01/11/2009 – 31/07/2010; If your contract starts after the beginning of the academic year, the contribution towards living expenses will be paid for the period of the contract and not for the whole academic year. For example, if your contract begins on 01/12/2009 and it’s valid for a year, you will receive the contribution for the period 01/12/2009-31/10/2010 thus losing a month of contribution.

TAXATION ALLOWANCES

With reference to the DECLARATION in accordance with and for the effects of art. 23 of DPR 600/1973 and subsequent modifications for Taxation Allowances (art. 13, DPR 917/1986) and in accordance with arts. 46 and 47 of D.P.R. 445/2000 we specify that:

The allowances for employee status or equivalent are deductions that can be applied to employee-like incomes (such as contribution towards living expenses) and that have to be applied proportionally to the period of the activity (in case of the contribution towards living expenses, for the academic year: from 1 October or 1 November till 30 September or 31 October). These allowances permit you to pay less taxes on the income you receive. In case of small annual incomes, such as contribution towards living expenses, allowances are very high and permit you to receive the whole amount of the contribution. You are eligible for these allowances if you receive employee-like incomes. If you receive other employee-like incomes, in addition to the contribution towards living expenses (for example collaborations – 150 hours and “tutorato” excluded), on which you request the application of allowances, you are advised not to request these allowances also on the contribution towards living expenses, as you would risk  exceeding the limit permitted.  This would result in you having to return the sum when submitting your income tax declaration.