Salary and Benefits

  • Who it is for: academic and research staff who returned to Italy after a period of work abroad.
  • What it is: IRPEF tax is applied to 10% of the income earned.
  • Requirements: a university degree or equivalent; non-occasional residence abroad; research or teaching activity abroad for at least 2 consecutive years; tax residence in Italy acquired to carry out research and teaching.
  • Documents required: the application for the incentive (see Forms); a certificate of registration with AIRE or an ad hoc declaration of residence; a certificate of research or teaching activity stating the nature of the institution, the activity carried out and its duration; a certificate of residence in Italy.
  • Duration: up to 4 years. For those who returned to Italy from 2020: up to 6 years; up to 8 years with one minor child or the purchase of a property in Italy; up to 11 years with two minor children; up to 13 years with three minor children.

  • Who it is for: academic and technical-administrative staff with a household of at least two people.
  • What it is: entitlement starts on the first day of the pay period, and arrears can be claimed for up to five previous years.
  • How to apply: the application must be submitted every year from July, after the circular of the State General Accounting Department is issued. The allowance is paid with the first available payslip, together with any year-end adjustments and/or arrears. The application form is in the Forms section of this page.
  • Amounts: INPS publishes the amounts every year in tables valid from 1 July to 30 June of the following year.

  • Academic and technical-administrative staff, collaborators and scholarship holders with taxed income, with an active contract in the month the return is submitted and up to the third following month: credits are refunded and debts are deducted on the payslip from July onwards. Timeline: May–September, submission of Form 730; from July, refund or deduction of the balance and first IRPEF instalment; July–November, deductions if paid in instalments; November, second instalment; December, supplementary or corrective return.
  • Research fellows, PhD students and tax-exempt scholarship holders, with an active contract in the month the return is submitted and up to the third following month: only credit amounts are refunded, on the payslip from July onwards. Timeline: May–September, submission of Form 730; from July, refund.
  • Information on small loans and multi-year loans is available on the INPS website: small loans | multi-year loans.

  • Supplementary treatment: due for the whole year (total EUR 1,200.00) for incomes below EUR 28,000.00. Monthly amount: (1,200 / 365) × number of days in the month.
  • Additional deduction: due for the whole year (maximum total EUR 1,200.00) for incomes between EUR 28,000.01 and EUR 40,000.00. For incomes from EUR 28,000.01 to EUR 35,000.00: 960 + 240 × (35,000.00 – total income) / 7,000.00. For incomes from EUR 35,000.01 to EUR 40,000.00: 960 × (40,000.00 – total income) / 5,000. The result is an annual amount; the monthly amount is the deduction / 365 × number of days in the month.
  • At the year-end tax adjustment, the amounts are recalculated on the income actually received. Sums paid in error are recovered from the adjustment month, in a single payment or in 8 instalments if the amount exceeds EUR 60.00.

Forms to fill in:

Instructions for completing the forms:

Salary tables for academic and research staff:

  • Full professors
  • Associate professors
  • Fixed-term researchers

Salary tables for technical and administrative staff:

  • Permanent staff
  • Fixed-term staff

The table of payment value dates is published every year. It gives the value date of salary payments for employees, PhD students and research fellows, and separately for collaborators and scholarship holders.

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