Social scholarships - rules for calculating income

In order to calculate the amount of income in the student's family, all income earned in the calendar year preceding the academic year in which the student has applied for material aid is summed.

1. To calculate the income in the student's family, the income received in net amounts is taken. These are:
   1. income subject to taxation on a general basis under the provisions on personal income tax less:
      - deductible costs,
      - due personal income tax,
      - paid social security contributions,
      - paid health insurance contributions;
   2. Declared in the statement (Appendix No. 1 of the application for a social scholarship) income from activities subject to taxation under the provisions of the due lump-sum income tax, on certain income earned by natural persons, reduced by the due lump-sum income tax and actual paid social and health insurance premiums;
   3. other income not subject to taxation under the provisions of the personal income tax (listed in the instruction in Appendix No. 2 of the application for a social scholarship).If a person earned income taxed with a lump-sum income tax and income taxed on a general basis, these incomes are added together.
2. Income from farming is determined on the basis of the area of agricultural land in converted hectares and the amount of average income from work on individual farms from 1 converted hectare, announced on the basis of Article 18 of the Agricultural Tax Act of November 15, 1984 (Journal of Laws of 1993, No. 94 2006, No. 136, item 431, as amended). This income is announced annually by the President of the Central Statistical Office no later than September 23 of each year.When determining the family income earned from an agricultural farm, the area of the farm constituting the basis for agricultural tax assessment is not included:
   - land leased, under a lease agreement concluded in accordance with the provisions on social insurance for farmers, of part or all of a family-owned farm;
   - of a farm brought into use by an agricultural production cooperative;
   - of an agricultural holding leased in connection with the collection of an annuity specified in the regulations on support for rural development with funds from the Guarantee Section of the European Agricultural Guidance and Guarantee Fund and in the regulations on support for rural development with funds from the European Agricultural Fund for Rural Development.In accordance with the provisions of the Law on Social Insurance of Farmers, the lease agreement is concluded in writing for a period of at least 10 years and notified to the land and buildings register, to a person who is not:
   - spouse of the lessor
   - his descendant or stepchild;
   - Spouse of a descendant or stepchild;
   - a person who is in a joint household with the lessor;
   - spouse of a person who is in a joint household with the lessor.Family income from the lease of a farm is determined:
   - family income includes rent received from the tenant of the farm, as non-taxable income;
   - the family income earned from the farm by the tenant of the farm is reduced by the rent paid on the farm.

   In the case of earning farm income and non-farm income, the income is added together.

3. Alimony, alimony benefits
   The income of the student's family includes the amount of the alimony award.
   If a family member has an established right to alimony, but does not receive it or receives it in an amount lower or higher than that established by a judgment, court settlement or settlement before a mediator, alimony in the amount received is included in the income of the family.
   Amounts of alimony provided to persons outside the student's family are deducted from the income of the student's family.