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).
The total rate amounts to 27,72% (or 20% 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.

Foreign doctoral students already resident in Italy:
Registration to “Gestione Separata INPS” is compulsory.

1.    Register at INPS services at webpage HERE

2.    Domanda di iscrizione alla Gestione Separata INPS” can be processed only at webpage HERE

3.    The INPS enrollment receipt should be emailed to the Doctorate Office.

Foreign doctoral students with residence outside Italy:
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) will be contacted directly by the Doctoral Office in order to be guided.
b) students resident abroad who apply the fiscal agreement aimed at preventing double taxation in place between Italy and their country of residence will be contacted directly by the Doctoral Office in order to be guided.

IMPORTANT: To check if the fiscal agreement aimed at preventing double taxation in place between Italy and the country of residence exists and is applicable, ask the Doctoral Office (reference to the Agenzia delle Entrate check list).

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