Difference between revisions of "Contribution towards living expenses"

From Students@SISSA wiki
Jump to: navigation, search
(Academic year 2010-2011)
(How to do it)
 
(53 intermediate revisions by 5 users not shown)
Line 1: Line 1:
All SISSA students, in possess of [[House rental contract|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.
+
[[Category:SISSA]]
  
  
=Academic year 2010-2011 =
+
'''[[Istructions to fill in the contributions forms]]'''
  
In order to get the contribution you should hand the [[Media:Modulo_alloggio_10_11.pdf |module for contribution towards living expenses]] properly filled in to the Students' Secretariat '''by 31 July''' (except special cases, see below). You should enclose some documents (see the details below).
 
  
== Documents to enclose ==
+
SISSA Ph.D. students in possess of [[House rental contract|a legal contract]] are entitled to get a contribution towards living expenses, which consists of € 150,00 per month.
[[File:Nuovof23c.png|thumb|right|200px|A sample F23 with some important parts highlighted]]
+
Exception are:
'''PhD Students enrolled in the first year of the course have to enclose the following documents:'''
+
* Students with "assegno di ricerca" (research assignement);
* copy of registered contract that possibly cover all the period of the academic year;
+
* Students whose fellowship and contributions are ruled by a specific contract with external bodies (research institutes, industries, etc.);
* if you replace someone else in a registered contract, the copy of contract and of the registered taking over.
+
* Students lodged in the ARDiS apartments.
  
'''PhD Students enrolled in the subsequent years of the course could be in one of the following situation:'''
+
=How to do it=
  
'''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:''
+
* The requests of contribution must be submitted no later than '''31st July'''. The on-line procedure automatically sends your request to protocollo@sissa.it.
* copy of payment (F23 form) to Agenzia delle Entrate of the “Imposta di registro” for the following year(s);
+
* The contribution is usually paid in September/October.
  
'''3.''' ''If the contract presented for the previous academic years is expired, you have to enclose the following documents:''
+
* '''You have to ask for the contribution every year, from 1st January to 31st July. Your request DOES NOT COVER AN ACADEMIC YEAR BUT A CALENDAR YEAR (I.E. 2022, 2023, 2024, etC.)'''
*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 (F23 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.
+
  
==Deadlines==
+
* Students who submit the request by 31st July and have a rent contract that does not cover the entire period of the calendar year, may submit another request to cover the remaining period, no later than 31st December of each year. The remaining part of the contribution will be paid in January/February
  
*'''July, 31''' for the presentation of requests and documents;
+
* First year students, will have to submit the application for contribution no later than 31st December. The contribution for the period from the beginning of the academic year to 31st December will be paid by the end of February.
  
*'''October, 31''' for the presentation of missing documents or integrations regarding requests already presented;
+
All students can use this [https://www4.sissa.it/node/add/contributo-studenti-living dedicated form]
  
*'''November, 30''' for the requests presented after July, 31. These requests have to be justified with a letter addressed to the Director.
 
  
'''IMPORTANT: NO REQUEST OR INTEGRATION WILL BE ACCEPTED AFTER DEADLINES SPECIFIED ABOVE'''
+
'''Late requests will not be accepted, whatever the cause (as stated by the Board of Directors council of 26.04.2012)'''
  
==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 the whole academic year. Deadline for such cases is delayed according to the expiry date of the contract (in any case no later than 31/10/2011).'''
 
 
''For example, if your contract expires on 31/08/2011, 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 within 31/10/2011, you will receive the contribution for the period 01/11/2010 – 31/08/2011;''
 
 
*'''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 01/12/2010 and it’s valid for a year, you will receive the contribution for the period 01/12/2010-31/10/2011 thus losing a month of contribution. ''
 
  
 
==Taxation allowances==
 
==Taxation allowances==
Line 48: Line 34:
 
'''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:'''
 
'''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).
+
Deductions for employed or equivalent status are deductions that can be applied to income assimilated to employment (such as the contribution to living expenses) and that must be applied in proportion to the period of activity (in the case of the contribution to living expenses, for the academic year: from 1st October or 1st November to 30th September or 31st 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.
+
These deductions make it possible to pay less tax on the income received. In the case of small annual incomes, as in the case of the living expenses contribution, the deductions are very high and allow you to receive the full 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 [[Italian taxes|income tax declaration]].
+
You can benefit from these deductions if you receive an income assimilated to employment. If, in addition to the contribution to living expenses, you receive other income from employment (e.g. collaboration - [[150 hours]] and 'tutoring' excluded), on which you claim deductions, it is advisable not to claim these deductions on the contribution to living expenses as well, as you would risk exceeding the permitted limit. This would result in the amount being returned in the tax return.
  
 
==See also==
 
==See also==
 
*[http://www.agenziaentrate.gov.it/wps/wcm/connect/e9b729004289338f9c11ffe4308d5f44/guida+stranieri+eng.pdf?MOD=AJPERES&CACHEID=e9b729004289338f9c11ffe4308d5f44 Tax guide for foreigners]
 
*[http://www.agenziaentrate.gov.it/wps/wcm/connect/e9b729004289338f9c11ffe4308d5f44/guida+stranieri+eng.pdf?MOD=AJPERES&CACHEID=e9b729004289338f9c11ffe4308d5f44 Tax guide for foreigners]

Latest revision as of 10:38, 18 December 2023


Istructions to fill in the contributions forms


SISSA Ph.D. students in possess of a legal contract are entitled to get a contribution towards living expenses, which consists of € 150,00 per month. Exception are:

  • Students with "assegno di ricerca" (research assignement);
  • Students whose fellowship and contributions are ruled by a specific contract with external bodies (research institutes, industries, etc.);
  • Students lodged in the ARDiS apartments.

How to do it

  • The requests of contribution must be submitted no later than 31st July. The on-line procedure automatically sends your request to protocollo@sissa.it.
  • The contribution is usually paid in September/October.
  • You have to ask for the contribution every year, from 1st January to 31st July. Your request DOES NOT COVER AN ACADEMIC YEAR BUT A CALENDAR YEAR (I.E. 2022, 2023, 2024, etC.)
  • Students who submit the request by 31st July and have a rent contract that does not cover the entire period of the calendar year, may submit another request to cover the remaining period, no later than 31st December of each year. The remaining part of the contribution will be paid in January/February
  • First year students, will have to submit the application for contribution no later than 31st December. The contribution for the period from the beginning of the academic year to 31st December will be paid by the end of February.

All students can use this dedicated form


Late requests will not be accepted, whatever the cause (as stated by the Board of Directors council of 26.04.2012)


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:

Deductions for employed or equivalent status are deductions that can be applied to income assimilated to employment (such as the contribution to living expenses) and that must be applied in proportion to the period of activity (in the case of the contribution to living expenses, for the academic year: from 1st October or 1st November to 30th September or 31st October). These deductions make it possible to pay less tax on the income received. In the case of small annual incomes, as in the case of the living expenses contribution, the deductions are very high and allow you to receive the full amount of the contribution. You can benefit from these deductions if you receive an income assimilated to employment. If, in addition to the contribution to living expenses, you receive other income from employment (e.g. collaboration - 150 hours and 'tutoring' excluded), on which you claim deductions, it is advisable not to claim these deductions on the contribution to living expenses as well, as you would risk exceeding the permitted limit. This would result in the amount being returned in the tax return.

See also