Argomento: PHD Doctoral research programmes

19) What is the tax and social security treatment of the PhD scholarship?

Risposta: The grant is not subject to IRPEF taxation. Since 2013, however, the University has been obliged to provide the CUD (single certification of employee income) also for exempt income categories such as PhDs. PhD students may consult and print the following documents, exclusively online:
- summary coupons relating to the payment of monthly instalments of the study grant;
- the “Modello CU” (former CUD form) relative to the previous year’s income.
To access the service (within the University Intranet section) you need to connect to http://www.unimore.it/,
select "Intranet di Ateneo" [if the message "A problem has occurred with the website protection certificate" is displayed, you need to select the option "Continue with the website (not recommended)."], log in using your access credentials (username and password), select "Servizi", "Servizi informatici", click on the link under "Cedolini e CUD Web Portal" and select "Login to the service". A pension contribution of one third is charged to the scholarship holder, while the INPS withholding tax is reduced for those who pay contributions to other social security funds (e.g. those compulsory for those registered with a professional association). Contributions are automatically withheld from the monthly instalment and paid by the University directly to the INPS in charge.