Pradeep Eranti
Fernanda Bajanca
Pradeep Eranti
Lidia Natalia Trusilewicz
MSCA Italy; Dear MSCA...
10 Comments
Hi Anna,
Which University are you at and when did you start your PhD?
Cheers
Matthias
I am making my PhD at UNITO, Turin.
1.03.14 starded, I am finishing soon, 1.03.17
Well I think it is normal since you are earning a salary in Italy, and therefore INPS applies you the normal taxation rates.
There are website where you can calculate your net salary in Italy based on your gross income, such as:
http://www.calcolostipendionetto.it/
or
http://www.repubblica.it/economia/miojob/servizi/stipendio
However I don't know if an allowance to your taxation maybe granted because 1) you are a stundet, so your income could fall within stundet bursary 2) you are a foreigner and you came to Italy, and if I'm not in mistake you could benefit for such tax reductions, see e.g.:
http://www.ilsole24ore.com/art/notizie/2015-01-18/rientro-cervelli-esteso-tutto-2017-081239.shtml?uuid=ABT4wwfC
http://www.fiscomania.com/2016/02/rientro-italia-dei-ricercatori-gli-incentivi-fiscali/
Sorry all these pages are in Italia, you would need to transalte them.
I strongly suggest you to talk with a business consultant (i.e. an Italian commercialista) if you would try to have some benefit regarding your taxation.
Best,
Sergio
Ciao Sergio,
Thanks for your reply. Just to be clear, I am referring to INPS contributions not taxes.
What is normal is that around 10% are deducted from the employee's net salary. The remaining 2/3 of INPS contributions usually correspond to the employer.
My question is whether it is common practive of Italian universities to refuse to pay these 2/3 corresponding to the employer in case of a MSCA fellowship.
Saluti
Matthias
Hi there,
it is normal practice everywhere in the MSCA that the employer contribution to pensions comes from the part of the fellowship reserved for paying the fellow. The Guide for Applicants says:
- NOTE: The living allowance is a gross EU contribution to the salary costs of the researcher. Consequently, the net salary results from deducting all compulsory (employer/employee) social security contributions as well as direct taxes (e.g. income tax) from the gross amounts. The host beneficiary may pay a top-up to the eligible researchers from another budget source in order to complement this contribution.
This means the employer could choose to pay these contributions but is not required to. In practice I have yet to hear of an employer who has chosen to pay this.
Warm regards,
Brian
Dear Brian,
Thanks for your response. Could you tell me what framework (FP7, Horizons 2020 etc) and kind of MSCA (individual, ITN etc.) this refers to?
Strangely no one else in our ITN nor apparently at other Italian universities gets the employer's contribution deducted.
Cheers
Matthias
Dear Matthias,
This text was taken from Individual Fellowships 2016 but ITN 2015 has the same text. The Intra-European Fellowship Guide for applicants from 2013 in FP7 has the same text. At some stage the Commission added this text to the Guide for Applicants for all Fellowships that include social security. Before the text was added it was the way that the fellowship was being administered anyway.
Regards,
Brian
Dear Matthias,
Sometimes it is not very clear how these things are administered by looking at a pay slip. The employer contribution is not included in a normal employee's gross salary and is not listed as a deduction from this gross salary. In the case of MSCA fellows, the gross salary is equal to the EU contribution to salary minus the employer cost of social insurance. You have to do a bit of detective work to find out the full story.
Individual Fellows tend to be aware of the gross sums available for salary because they have read the Guide for Applicants well enough to prepare a proposal that was accepted. They may not be so aware of tax and pension requirements in their host country and are very often shocked when they receive their salary for the first time. The main reason is because they were not aware of the employer contribution to pensions. To a limited extent it may be that they are in an incorrect tax band because their family situation was not taken into account. European countries tend to tax single people much more highly than married people and fellows are more often single than married.
Warm regards,
Brian
Dear Brian,
Thank you very much for you clarifying remarks. They are spot on and exactly the information I needed.
Cheers
Matthias
from my selery its around 11%,
28% soudns a lot....