Doctoral students receiving doctoral scholarships duties

Doctoral students have to pay retirement contribution to INPS calculated on their doctoral scholarships (art. 2 paragraph 26 Law 335/95 and further amendments).
Starting from the 1st of January 2010 the total rate amounts to 26,72 % or 17% (if the recipient has already registered to other kind of compulsory insurance for retirement): 2/3 must be paid by the University, 1/3 by the doctoral student.

Doctoral students resident in Italy:
Registration to “Gestione Separata INPS” duty, by:
1. filling in the form “Domanda di iscrizione alla Gestione Separata”
2. giving the form to any INPS Office (the INPS Office in Trento is located in Via Rosmini, 38 - Trento) to register the position
3. giving a copy of the receipt to the Central Office of Doctoral Studies (Via Inama, 5 - Trento).

Doctoral students with residence outside Italy:
Doctoral students' fulfilments:

a) students resident abroad who do not apply the fiscal agreement aimed at preventing double taxation in place between Italy and their country of residence (either the convention does not exist or students do not want it to be applied).
Registration to “Gestione Separata INPS” duty, by:
1. filling in the form “Domanda di iscrizione alla Gestione Separata”;
2. giving the form to any INPS Office (the INPS Office in Trento is located in Via Rosmini, 38 - Trento) to register the position
3. giving a copy of the receipt to the Central Office of Doctoral Studies (Via Inama, 5 - Trento).

b) students resident abroad who apply the fiscal agreement aimed at preventing double taxation in place between Italy and their country of residence (the convention exists and students decide to apply it).
Doctoral students' duty, by:
1. filling in the form “Declaration Substituting Affidavit”
2. giving a copy of it to the Central Office of Doctoral Studies (Via Inama, 5 - Trento).

To verify if the fiscal agreement aimed at preventing double taxation in place between Italy and the country of residence exists and is applicable, check the list.

For further information about the “Gestione Separata INPS”, see the INPS website.