On this page you will find answers to the most frequently asked questions
Is the scholarship of the President of Ukraine for young scientists taxable?
In accordance with clauses 165.1 and 165.1.1 of Article 165 of the Tax Code of Ukraine, namely:
“Article 165. Incomes that are not included in the calculation of the total monthly (annual) taxable income;
165.1 The total monthly (annual) taxable income of a taxpayer does not include the following incomes:
165.1.1 the amount of state and social material assistance, state assistance (including monetary compensation for persons with disabilities, for children with disabilities during the implementation of individual programs for the rehabilitation of persons with disabilities, the amount of assistance for pregnancy and childbirth), rewards and insurance payments received by the taxpayer from budgets and funds of mandatory state social insurance and in the form of financial assistance to persons with disabilities from the Fund for Social Protection of the Disabled in accordance with the law, including (but not exclusively):
b) the amount of state awards of Ukraine or scholarships of Ukraine designated by law, resolutions of the Verkhovna Rada of Ukraine, decrees of the President of Ukraine, awards to athletes – champions of Ukraine, prize winners of international sports competitions, including athletes with disabilities, as well as the value of state awards or awards on behalf of of Ukraine, except for those paid in cash or other property, the amount of the Nobel or Abel Prizes”;
the scholarship of the President of Ukraine for young scientists is not included in the total monthly (annual) taxable income of the taxpayer, that is, it is not subject to personal income tax and military levy.
A letter with clarifications from the State Tax Service is attached.
The materials were prepared in September 2023.
Can a full-time graduate student who receives a scholarship work full-time?
Perhaps, only if the employment will take place under an employment contract.
As we are talking about official employment in a state institution, it is necessary to consider 2 options:
- You are already in graduate school and have decided to get a job.
- In this case, by default, graduate school is considered the main place of employment, since you will be entered in the employment book at the place of study, and since the graduate student receives a scholarship, employment is possible only on a part-time basis. However, a full-time position is possible if the graduate student refuses the scholarship and agrees to a work schedule with study hours, pay in the new work mode, and the possibility of receiving study leaves while taking exams.
- You are already working at your main place of employment and have decided to enroll in graduate school.
- In this case, it is enough only to agree the work schedule with the study hours, the payment of labor in the new mode of work, the possibility of receiving study holidays during the exams and to refuse the payment of the scholarship.
If the graduate student does not waive the stipend payments and continues to work full-time, the stipend payment will be terminated, and the graduate student will be required to reimburse the entire amount of improper payments.
All the norms described above apply only to studies under the budget, since only in this case are provided for the payment of stipend support, when studying under a contract, all these norms do not apply, and a graduate student can be employed full-time, subject to the agreement with the institution of the work schedule with study hours, payment work in the new mode of work and the possibility of receiving study leaves during exams.
The materials were prepared in October 2023.