SCHOLARSHIP AT THE DOCTORAL SCHOOL OF CUT
Pursuant to the Act of 20 July 2018 Law on Higher Education and Science (Journal of Laws 2018, item 1668, as amended), a doctoral scholarship is paid to doctoral students who began their education at the Doctoral School after September 30 2019.
A doctoral scholarship is, as a rule, awarded to any doctoral student without a doctoral degree.
Withdrawal Period
The total period of receiving a doctoral scholarship in doctoral schools may not exceed four years. The scholarship will also be paid during the holidays.
However, this period does not include the following:
- suspension period (education, at the doctoral student’s request, is suspended for a period corresponding to the duration of maternity leave, paternity leave and parental leave, as defined in the Act of June 26 1974. – Labour Code),
- the period of education at the doctoral school, where education is discontinued, and there is no other doctoral school conducting education in a given discipline, and the entity conducting the doctoral school covers the person who has lost the opportunity to complete education the costs of the procedure for awarding the doctoral degree in an external mode.
Payment of the doctoral scholarship shall cease on the last day of the month when the doctoral student was removed from the list of doctoral students or on which the statutory deadline for receiving the scholarship has expired.
A doctoral student who has submitted a doctoral dissertation earlier than the date of completion of education provided for in the education program receives a doctoral scholarship until the date on which the date of completion of education expires, but not longer than for six months.
Scholarship amount
Pursuant to Article 209, section 4 of the Act on Higher Education and Science, the amount of the monthly doctoral scholarship is at least:
- 37% of the professor’s salary – up to the month in which the mid-term evaluation was carried out;
- 57% of the professor’s salary – after the month in which the mid-term evaluation was carried out.
The amount of the minimum basic salary of a professor at a public university is determined by the Minister by means of regulation.
From 2024, it amounts to PLN 9 370.00 (gross) – Regulation of the Minister of Science of February 15 2024, amending the regulation on the amount of the minimum monthly basic salary for a professor at a public university (Journal Of Laws of 2023, item 16)
By the Rector’s decision of January 23, 2023, doctoral students who have successfully passed the mid-term assessment will receive a monthly scholarship amounting to 60% of the professor’s salary.
Contributions to insurance / taxation
From the amount of the (gross) doctoral scholarship, social security contributions provided for in the provisions on the social security system are paid. Doctoral students receiving a doctoral scholarship are covered by mandatory pension and accident insurance. Insurance against sickness is voluntary.
Health insurance is reported to the Social Insurance Institution at the request of the doctoral student, if the doctoral student is not subject to health insurance obligation under another title.
The monthly amount of the doctoral scholarship, reduced by social contributions, is transferred by the Doctoral School to the bank account number indicated by the doctoral student.
Contributions are compulsory, regardless of whether you have another title to them.
The doctoral scholarship is not taxable. Due to its payment, doctoral students will not receive a PIT form.
Act of July 26 1991 on the personal income tax
Chapter 3. Exemptions in question
Article 21. 1. The following are income tax-free are:
39) scholarships and allowances referred to in the Act of July 20 2018 – Law
on higher education and science, and scholarships received as part of programs or projects referred to in art. 376 sec. 1 of this Act
- PIT – ang. Personal Income Tax
The scholarship may be increased in accordance with the Rules for increasing the doctoral scholarship in CUT DS on the basis of the doctoral student’s achievements, constituting in Regulations of the CUT Doctoral School in force.
Increase in the amount of the doctoral scholarship
A doctoral scholarship in the amount increased by 30% of the amount of 37% of the salary of a public university professor is awarded to a doctoral student who holds:
- a disability certificate;
- a certificate of the degree of disability;
- a decision on total, partial incapacity for work or inability to live independently pursuant to art. 5 of the Act of August 27 1997 on professional and social rehabilitation and employment of disabled people;
- a decision on inclusion in one of the disability groups as a person with disabilities, pursuant to art. 62 of the Act of August 27 1997 on professional and social rehabilitation and employment of disabled people.
Employment of a doctoral student
Act of July 28, 2023 amending the Act – Teacher’s Card and certain other acts (Dz. U. poz. 1672).
The new wording was obtained in section 1a in art. 209, which entered into force on October 1, 2023.
Art. 209 section 1a. A doctoral scholarship is not available to a doctoral student whose education at a doctoral school requires employment at an entity running a doctoral school;
- based on an employment contract;
- with remuneration that exceeds the professor’s remuneration.
Loss of the right to a doctoral scholarship
The Law on Higher Education and Science Act provisions regarding the loss of the right to a scholarship regulate:
- Article 209 section 1a – A doctoral scholarship is not received by a doctoral student receiving remuneration in the amount of at least 150% of the doctoral scholarship he or she is entitled to in accordance with section 4 due to employment in connection with the implementation of the research project referred to in art. 119 sec. 2 points 2 and 3, by the entity operating the doctoral school in which the doctoral student is educated, during the period of this employment;
- The provision of art. 209 section 1a of the Act changed in art. 1 shall not apply to doctoral students who have been employed in connection with the implementation of the research project referred to in art. 119 sec. 2 points 2 and 3 of this Act, before the date of entry into force of this Act
