The Social Scholarship may be awarded to a student experiencing difficult financial circumstances whose monthly income per person in the student’s family does not exceed the income threshold established by the university. The income threshold is determined by the Rector in consultation with the Student Government.
INCOME CRITERION
The maximum monthly net income per person in the student’s family entitling the student to receive the Social Scholarship in the 2026/2027 academic year is PLN 2,099.70.
The Social Scholarship is awarded for the academic year.
Application deadlines at the Student Services Office:
Winter semester – from 21 September to 10 October
Summer semester – from 20 February to 20 March
If a student submitted an application for the Social Scholarship and/or the Scholarship for Students with Disabilities during the winter semester and was awarded the scholarship, there is no need to submit a new application for the summer semester.
Scholarship amounts are guaranteed for each semester and may change in the following semester.
IMPORTANT!
A student enrolled simultaneously in several degree programmes may receive the Rector’s Scholarship, Social Scholarship, Scholarship for Students with Disabilities, Emergency Grant and Minister’s Scholarship for Outstanding Achievements for only one degree programme of their choice. Students will be required to submit a declaration confirming that they are not receiving financial aid benefits on more than one degree programme.
A student who, after completing one degree programme, continues their studies in another degree programme is not entitled to receive financial aid benefits (Rector’s Scholarship, Minister’s Scholarship for Outstanding Achievements, Social Scholarship, Scholarship for Students with Disabilities or one-time Emergency Grant), unless they continue their studies after completing a first-cycle degree programme in order to obtain a Master’s degree or an equivalent professional qualification.
A scholarship may be received for a maximum period of 6 years. This period is calculated from the date of the first attempt to obtain higher education. Periods during which the applicant was not a student are not included in this calculation.
Downloads
-
Appendix 1A – declarations of the student and the student’s family members who are subject to the lump-sum income tax regulations regarding income earned in the calendar year preceding the academic year
-
Appendix 1B – declarations of the student and the student’s family members regarding income not subject to personal income tax, earned in the calendar year preceding the academic year
-
Appendix 1C – declaration concerning the rental of an apartment
-
Appendix 1D – certificates issued for the student and the student’s family members specifying the amount of health insurance contributions
-
Appendix 1E – application to include lost/acquired income in the calculation of family income
-
Appendix 1F – declaration of not maintaining a joint household with the parents (in the case of financial independence)
-
Appendix 1G – declaration of unemployment for a person who is not registered with the Labour Office
-
Appendix 1H – declaration confirming that the student is not receiving financial aid benefits for another degree programme, including at another higher education institution
Documents required to apply for the Social Scholarship or the Social Scholarship in an increased amount:
-
the original certificate issued by the Tax Office confirming income subject to personal income tax under the rules specified in Articles 27, 30b, 30c and 30e of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended), for the year preceding the academic year, for all adult members of the applicant’s household (parents, legal guardians, adult siblings in education up to the age of 26, the applicant’s spouse, and the applicant’s adult children in education). This also applies to persons running agricultural holdings.
ADDITIONAL DOCUMENTS
-
a certificate from the Social Insurance Institution (ZUS), Agricultural Social Insurance Fund (KRUS), Ministry of the Interior and Administration Pension and Disability Office, military pension office or prison service pension office confirming the amount of health insurance contributions paid by the student’s family members;
-
for unemployed persons – a certificate from the Labour Office confirming their unemployment status, with or without entitlement to unemployment benefits, in the case of unemployed members of the student’s family. The certificate is also required in the event of loss of income;
-
for persons running agricultural holdings – a certificate from the municipal office or a tax assessment notice specifying the size of the agricultural holding in conversion hectares of total area in the calendar year preceding the academic year. The average income from work on individual agricultural holdings per conversion hectare amounted to PLN 5,429 in 2025;
-
for persons conducting business activity – the original certificate from the Tax Office concerning business activity taxed under the lump-sum taxation scheme in the calendar year preceding the academic year;
-
declarations of the student and the student’s family members who are subject to the lump-sum income tax regulations regarding income earned in the calendar year preceding the academic year (Appendix 1A);
-
declarations of the student and the student’s family members regarding income not subject to personal income tax, earned in the calendar year preceding the academic year (Appendix 1B);
-
a rental agreement for an apartment or room and the student’s declaration – applicable to the Social Scholarship in an increased amount (Appendix 1C);
-
certificates issued for the student and the student’s family members specifying the amount of health insurance contributions paid in the calendar year preceding the academic year (Appendix 1D); documents confirming the above-mentioned contributions must be submitted in the original;
-
a lease agreement for agricultural land – in the case of leasing part or all of an agricultural holding owned or possessed by the student or the student’s family, under an agreement concluded in accordance with the regulations on farmers’ social insurance, or leasing an agricultural holding in connection with receiving a pension under the regulations on supporting rural development from the Guarantee Section of the European Agricultural Guidance and Guarantee Fund;
-
a notarised agreement – in the case of transferring an agricultural holding for use by an agricultural production cooperative;
-
a copy of an enforceable court judgment awarding maintenance payments to a family member or a person outside the family, or a copy of the minutes of a court hearing containing the terms of a court settlement, or a copy of a settlement concluded before a mediator and approved by the court, obliging the payment of maintenance;
-
money orders or bank transfer confirmations documenting the amount of maintenance payments made, if family members are required by a court judgment, court settlement or settlement concluded before a mediator to make such payments to a person outside the family;
-
if the person entitled to maintenance has not received the payments or has received an amount lower than that specified in the court judgment, court settlement or settlement concluded before a mediator: a certificate from the enforcement authority confirming that enforcement has been wholly or partially unsuccessful, together with the amount of maintenance payments recovered; or information from the competent court or institution confirming that the entitled person has taken steps to enforce the enforceable title abroad, or has not taken such steps, in particular due to the lack of a legal basis for doing so or the inability to determine the debtor’s place of residence abroad, if the debtor resides abroad;
-
a copy of a final court judgment dismissing an action for the determination of maintenance obligations;
-
a court decision requiring one of the parents to cover the full costs of supporting the child;
-
a copy of a final family court judgment confirming adoption, or a certificate from the family court or adoption and care centre confirming that court proceedings concerning the adoption of a child are underway;
-
a family court decision appointing a legal guardian for the child;
-
a complete copy of the child’s birth certificate – if the father is unknown;
-
parents’ death certificates or a copy of an enforceable court judgment awarding maintenance payments, a copy of the minutes of a court hearing containing the terms of a court settlement, or a copy of a settlement concluded before a mediator and approved by the court, requiring maintenance payments – in the case of a student who is still in education;
-
a copy of a final family court judgment granting a divorce or legal separation, or a death certificate of the spouse or the child’s parent – in the case of a single parent;
-
a document specifying the date on which income was lost and the monthly amount of lost income;
-
a document specifying the amount of income earned by a family member and the number of months during which the income was earned – in the case of income acquired during the calendar year preceding the academic year;
-
a document specifying the amount of income earned by a family member in the month following the month in which the income was acquired – in the case of income acquired after the calendar year preceding the academic year;
-
a certificate confirming the student’s or a family member’s degree of disability if the person is over 18, provided that they are not in education and remain financially dependent on the student or the student’s family;
-
a certificate confirming attendance at a school or higher education institution for the applicant’s children up to the age of 26;
-
for children under 7 years of age (siblings) and the applicant’s own children – a photocopy of an abbreviated birth certificate;
-
in the case of a student marriage – a photocopy of the marriage certificate;
-
documents confirming the student’s (or their spouse’s) financial independence, including evidence of a permanent source of income and its net amount in the calendar year preceding the academic year and in the current year;
-
a certificate confirming the amount of income earned by a student or a member of the student’s family if they earned income outside the Republic of Poland in the calendar year used to determine family income;
-
a photocopy of the student’s parents’ divorce certificate or the student’s marriage certificate;
-
a photocopy of the death certificate of the student’s parent or spouse;
-
other documents necessary to determine the student’s family income or to document their family situation (e.g. a certificate confirming the receipt of social assistance benefits, a certificate confirming a crisis situation in the student’s family, a police certificate concerning a missing family member, benefits received from the Alimony Fund, a decision granting a family pension or social pension, etc.);
-
a residence card – in the case of a foreign national residing in the Republic of Poland on the basis of a permanent residence permit, a long-term EU resident permit, a temporary residence permit granted in connection with the circumstances referred to in Article 53(1)(13) of the Act of 13 June 2003 on Foreigners (Journal of Laws of 2011, No. 264, item 1573), or in connection with obtaining refugee status or subsidiary protection in the Republic of Poland.
If the net income per family member is lower than PLN 930.35 per month, the applicant must provide confirmation of receiving social assistance, family benefits, etc.
Income Exclusions
The following are not included in income:
-
financial aid benefits for students and doctoral students received pursuant to the provisions of the Law on Higher Education and Science;
-
scholarships awarded to pupils, students and doctoral students under:
-
European Union Structural Funds,
-
non-refundable funds provided as assistance by Member States of the European Free Trade Association (EFTA),
-
international agreements or executive programmes established under such agreements, or international scholarship programmes;
-
financial aid benefits for pupils received pursuant to the Act of 7 September 1991 on the Education System;
-
benefits referred to in Articles 96 and 212 of the Law on Higher Education and Science;
-
social scholarships awarded by other entities, as referred to in Article 21(1)(40b) of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 1991, No. 80, item 350).
In addition, family benefits and social assistance benefits are not included in the student’s family income.
Benefits received from the Alimony Fund are included in income.
Financially Independent Student
A student may be considered financially independent in two ways:
-
A student is considered financially independent if they do not maintain a joint household with either parent (and confirm this in a submitted declaration) and meet at least one of the following conditions:
-
they are over 26 years of age; or
-
they are married; or
-
they have children who are dependent on them, as referred to in Article 88(2)(2) of the Law on Higher Education and Science.
A student may, of course, meet all of these conditions simultaneously; however, meeting only one of them is sufficient.
-
A student is considered financially independent if they meet all of the following conditions:
-
they had a permanent source of income during the previous tax year;
-
they have a permanent source of income in the current year;
-
their monthly income during the periods referred to above is equal to or higher than 1.15 times the sum of the amount specified in Article 5(1) and the amount specified in Article 6(2)(3) of the Act of 28 November 2003 on Family Benefits (this amount is PLN 930.35);
-
they do not maintain a joint household with either parent and have confirmed this fact in a submitted declaration.
Lost Income
Loss of income is recognized only when it results from one of the following circumstances:
-
obtaining the right to parental leave;
-
losing the right to unemployment benefit or unemployment scholarship;
-
loss of employment or other gainful employment, excluding work performed under a specific-task contract (umowa o dzieło);
-
loss of a pre-retirement allowance or pre-retirement benefit, teacher compensation benefit, as well as a pension, disability pension, survivor’s pension or social pension, excluding pensions granted to farmers in connection with the transfer or lease of an agricultural holding;
-
deregistration of non-agricultural business activity;
-
loss of sickness benefit, rehabilitation benefit or maternity benefit payable following the loss of employment or other gainful employment;
-
loss of court-awarded maintenance payments due to the death of the person obliged to pay them.
If a family member loses income during the calendar year preceding the academic year or after that year, the lost income is not taken into account when determining income.
Loss of income by the student or a family member must be documented by a certificate issued by the income payer or another document confirming the loss of income (in the case of non-taxable income, lump-sum taxation or a tax card) specifying the amount of income lost. Depending on the type of income, the certificate or declaration should include all income components required in the relevant forms.
Unpaid leave does not constitute a loss of income.
Acquired Income
Acquired income is recognized only when it results from one of the following circumstances:
-
the end of parental leave;
-
obtaining the right to unemployment benefit or unemployment scholarship;
-
obtaining employment or other gainful employment, excluding work performed under a specific-task contract (umowa o dzieło);
-
obtaining a pre-retirement allowance or pre-retirement benefit, teacher compensation benefit, as well as a pension, disability pension, survivor’s pension or social pension, excluding pensions granted to farmers in connection with the transfer or lease of an agricultural holding;
-
commencing non-agricultural business activity;
-
obtaining sickness benefit, rehabilitation benefit or maternity benefit payable following the loss of employment or other gainful employment.
If a family member acquires income during the calendar year preceding the academic year, the income earned during that year is divided by the number of months in which the income was earned when determining the income, provided that the income is still being received on the date on which eligibility for the scholarship is determined.
If income is acquired after the calendar year preceding the academic year, income is determined on the basis of the income increased by the amount of income acquired in the month following the month in which the income was acquired, provided that the income is still being received on the date on which eligibility for the scholarship is determined.
The amount of income acquired in the month following the month in which the income was acquired must be documented by:
-
a certificate issued by the income payer, if the income is subject to personal income tax under the rules specified in Articles 27, 30b, 30c and 30e of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended), excluding income from non-agricultural business activity;
-
a certificate issued by the income payer or another document, if the income is not subject to personal income tax;
-
a certificate issued by the Tax Office, in the case of income from non-agricultural business activity subject to personal income tax under the rules specified in Articles 27, 30b, 30c and 30e of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended);
-
a declaration, in the case of income from non-agricultural business activity taxed under the lump-sum income tax regulations.
A change in employment conditions does not constitute acquired income (e.g. an increase in salary or an increase in working hours) or lost income (e.g. a reduction in salary or a reduction in working hours).
How to Calculate Net Income?
-
In the case of a Tax Office certificate confirming income subject to personal income tax, the following amounts must be deducted from the income stated on the certificate:
-
On the basis of a Tax Office certificate confirming income subject to lump-sum income tax on registered income or taxation under a tax card, specifying the amount of income earned and tax paid, together with Appendix 1A, income must be reduced by the amount of social insurance contributions, health insurance contributions and lump-sum income tax.
Social grant
The Social Scholarship may be awarded to a student experiencing difficult financial circumstances whose monthly income per person in the student’s family does not exceed the income threshold established by the university. The income threshold is determined by the Rector in consultation with the Student Government.
INCOME CRITERION
The maximum monthly net income per person in the student’s family entitling the student to receive the Social Scholarship in the 2026/2027 academic year is PLN 2,099.70.
The Social Scholarship is awarded for the academic year.
Application deadlines at the Student Services Office:
Winter semester – from 21 September to 10 October
Summer semester – from 20 February to 20 March
If a student submitted an application for the Social Scholarship and/or the Scholarship for Students with Disabilities during the winter semester and was awarded the scholarship, there is no need to submit a new application for the summer semester.
Scholarship amounts are guaranteed for each semester and may change in the following semester.
IMPORTANT!
A student enrolled simultaneously in several degree programmes may receive the Rector’s Scholarship, Social Scholarship, Scholarship for Students with Disabilities, Emergency Grant and Minister’s Scholarship for Outstanding Achievements for only one degree programme of their choice. Students will be required to submit a declaration confirming that they are not receiving financial aid benefits on more than one degree programme.
A student who, after completing one degree programme, continues their studies in another degree programme is not entitled to receive financial aid benefits (Rector’s Scholarship, Minister’s Scholarship for Outstanding Achievements, Social Scholarship, Scholarship for Students with Disabilities or one-time Emergency Grant), unless they continue their studies after completing a first-cycle degree programme in order to obtain a Master’s degree or an equivalent professional qualification.
A scholarship may be received for a maximum period of 6 years. This period is calculated from the date of the first attempt to obtain higher education. Periods during which the applicant was not a student are not included in this calculation.
Downloads
Appendix 1A – declarations of the student and the student’s family members who are subject to the lump-sum income tax regulations regarding income earned in the calendar year preceding the academic year
Appendix 1B – declarations of the student and the student’s family members regarding income not subject to personal income tax, earned in the calendar year preceding the academic year
Appendix 1C – declaration concerning the rental of an apartment
Appendix 1D – certificates issued for the student and the student’s family members specifying the amount of health insurance contributions
Appendix 1E – application to include lost/acquired income in the calculation of family income
Appendix 1F – declaration of not maintaining a joint household with the parents (in the case of financial independence)
Appendix 1G – declaration of unemployment for a person who is not registered with the Labour Office
Appendix 1H – declaration confirming that the student is not receiving financial aid benefits for another degree programme, including at another higher education institution
Documents required to apply for the Social Scholarship or the Social Scholarship in an increased amount:
the original certificate issued by the Tax Office confirming income subject to personal income tax under the rules specified in Articles 27, 30b, 30c and 30e of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended), for the year preceding the academic year, for all adult members of the applicant’s household (parents, legal guardians, adult siblings in education up to the age of 26, the applicant’s spouse, and the applicant’s adult children in education). This also applies to persons running agricultural holdings.
ADDITIONAL DOCUMENTS
a certificate from the Social Insurance Institution (ZUS), Agricultural Social Insurance Fund (KRUS), Ministry of the Interior and Administration Pension and Disability Office, military pension office or prison service pension office confirming the amount of health insurance contributions paid by the student’s family members;
for unemployed persons – a certificate from the Labour Office confirming their unemployment status, with or without entitlement to unemployment benefits, in the case of unemployed members of the student’s family. The certificate is also required in the event of loss of income;
for persons running agricultural holdings – a certificate from the municipal office or a tax assessment notice specifying the size of the agricultural holding in conversion hectares of total area in the calendar year preceding the academic year. The average income from work on individual agricultural holdings per conversion hectare amounted to PLN 5,429 in 2025;
for persons conducting business activity – the original certificate from the Tax Office concerning business activity taxed under the lump-sum taxation scheme in the calendar year preceding the academic year;
declarations of the student and the student’s family members who are subject to the lump-sum income tax regulations regarding income earned in the calendar year preceding the academic year (Appendix 1A);
declarations of the student and the student’s family members regarding income not subject to personal income tax, earned in the calendar year preceding the academic year (Appendix 1B);
a rental agreement for an apartment or room and the student’s declaration – applicable to the Social Scholarship in an increased amount (Appendix 1C);
certificates issued for the student and the student’s family members specifying the amount of health insurance contributions paid in the calendar year preceding the academic year (Appendix 1D); documents confirming the above-mentioned contributions must be submitted in the original;
a lease agreement for agricultural land – in the case of leasing part or all of an agricultural holding owned or possessed by the student or the student’s family, under an agreement concluded in accordance with the regulations on farmers’ social insurance, or leasing an agricultural holding in connection with receiving a pension under the regulations on supporting rural development from the Guarantee Section of the European Agricultural Guidance and Guarantee Fund;
a notarised agreement – in the case of transferring an agricultural holding for use by an agricultural production cooperative;
a copy of an enforceable court judgment awarding maintenance payments to a family member or a person outside the family, or a copy of the minutes of a court hearing containing the terms of a court settlement, or a copy of a settlement concluded before a mediator and approved by the court, obliging the payment of maintenance;
money orders or bank transfer confirmations documenting the amount of maintenance payments made, if family members are required by a court judgment, court settlement or settlement concluded before a mediator to make such payments to a person outside the family;
if the person entitled to maintenance has not received the payments or has received an amount lower than that specified in the court judgment, court settlement or settlement concluded before a mediator: a certificate from the enforcement authority confirming that enforcement has been wholly or partially unsuccessful, together with the amount of maintenance payments recovered; or information from the competent court or institution confirming that the entitled person has taken steps to enforce the enforceable title abroad, or has not taken such steps, in particular due to the lack of a legal basis for doing so or the inability to determine the debtor’s place of residence abroad, if the debtor resides abroad;
a copy of a final court judgment dismissing an action for the determination of maintenance obligations;
a court decision requiring one of the parents to cover the full costs of supporting the child;
a copy of a final family court judgment confirming adoption, or a certificate from the family court or adoption and care centre confirming that court proceedings concerning the adoption of a child are underway;
a family court decision appointing a legal guardian for the child;
a complete copy of the child’s birth certificate – if the father is unknown;
parents’ death certificates or a copy of an enforceable court judgment awarding maintenance payments, a copy of the minutes of a court hearing containing the terms of a court settlement, or a copy of a settlement concluded before a mediator and approved by the court, requiring maintenance payments – in the case of a student who is still in education;
a copy of a final family court judgment granting a divorce or legal separation, or a death certificate of the spouse or the child’s parent – in the case of a single parent;
a document specifying the date on which income was lost and the monthly amount of lost income;
a document specifying the amount of income earned by a family member and the number of months during which the income was earned – in the case of income acquired during the calendar year preceding the academic year;
a document specifying the amount of income earned by a family member in the month following the month in which the income was acquired – in the case of income acquired after the calendar year preceding the academic year;
a certificate confirming the student’s or a family member’s degree of disability if the person is over 18, provided that they are not in education and remain financially dependent on the student or the student’s family;
a certificate confirming attendance at a school or higher education institution for the applicant’s children up to the age of 26;
for children under 7 years of age (siblings) and the applicant’s own children – a photocopy of an abbreviated birth certificate;
in the case of a student marriage – a photocopy of the marriage certificate;
documents confirming the student’s (or their spouse’s) financial independence, including evidence of a permanent source of income and its net amount in the calendar year preceding the academic year and in the current year;
a certificate confirming the amount of income earned by a student or a member of the student’s family if they earned income outside the Republic of Poland in the calendar year used to determine family income;
a photocopy of the student’s parents’ divorce certificate or the student’s marriage certificate;
a photocopy of the death certificate of the student’s parent or spouse;
other documents necessary to determine the student’s family income or to document their family situation (e.g. a certificate confirming the receipt of social assistance benefits, a certificate confirming a crisis situation in the student’s family, a police certificate concerning a missing family member, benefits received from the Alimony Fund, a decision granting a family pension or social pension, etc.);
a residence card – in the case of a foreign national residing in the Republic of Poland on the basis of a permanent residence permit, a long-term EU resident permit, a temporary residence permit granted in connection with the circumstances referred to in Article 53(1)(13) of the Act of 13 June 2003 on Foreigners (Journal of Laws of 2011, No. 264, item 1573), or in connection with obtaining refugee status or subsidiary protection in the Republic of Poland.
If the net income per family member is lower than PLN 930.35 per month, the applicant must provide confirmation of receiving social assistance, family benefits, etc.
Income Exclusions
The following are not included in income:
financial aid benefits for students and doctoral students received pursuant to the provisions of the Law on Higher Education and Science;
scholarships awarded to pupils, students and doctoral students under:
European Union Structural Funds,
non-refundable funds provided as assistance by Member States of the European Free Trade Association (EFTA),
international agreements or executive programmes established under such agreements, or international scholarship programmes;
financial aid benefits for pupils received pursuant to the Act of 7 September 1991 on the Education System;
benefits referred to in Articles 96 and 212 of the Law on Higher Education and Science;
social scholarships awarded by other entities, as referred to in Article 21(1)(40b) of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 1991, No. 80, item 350).
In addition, family benefits and social assistance benefits are not included in the student’s family income.
Benefits received from the Alimony Fund are included in income.
Financially Independent Student
A student may be considered financially independent in two ways:
A student is considered financially independent if they do not maintain a joint household with either parent (and confirm this in a submitted declaration) and meet at least one of the following conditions:
they are over 26 years of age; or
they are married; or
they have children who are dependent on them, as referred to in Article 88(2)(2) of the Law on Higher Education and Science.
A student may, of course, meet all of these conditions simultaneously; however, meeting only one of them is sufficient.
A student is considered financially independent if they meet all of the following conditions:
they had a permanent source of income during the previous tax year;
they have a permanent source of income in the current year;
their monthly income during the periods referred to above is equal to or higher than 1.15 times the sum of the amount specified in Article 5(1) and the amount specified in Article 6(2)(3) of the Act of 28 November 2003 on Family Benefits (this amount is PLN 930.35);
they do not maintain a joint household with either parent and have confirmed this fact in a submitted declaration.
Lost Income
Loss of income is recognized only when it results from one of the following circumstances:
obtaining the right to parental leave;
losing the right to unemployment benefit or unemployment scholarship;
loss of employment or other gainful employment, excluding work performed under a specific-task contract (umowa o dzieło);
loss of a pre-retirement allowance or pre-retirement benefit, teacher compensation benefit, as well as a pension, disability pension, survivor’s pension or social pension, excluding pensions granted to farmers in connection with the transfer or lease of an agricultural holding;
deregistration of non-agricultural business activity;
loss of sickness benefit, rehabilitation benefit or maternity benefit payable following the loss of employment or other gainful employment;
loss of court-awarded maintenance payments due to the death of the person obliged to pay them.
If a family member loses income during the calendar year preceding the academic year or after that year, the lost income is not taken into account when determining income.
Loss of income by the student or a family member must be documented by a certificate issued by the income payer or another document confirming the loss of income (in the case of non-taxable income, lump-sum taxation or a tax card) specifying the amount of income lost. Depending on the type of income, the certificate or declaration should include all income components required in the relevant forms.
Unpaid leave does not constitute a loss of income.
Acquired Income
Acquired income is recognized only when it results from one of the following circumstances:
the end of parental leave;
obtaining the right to unemployment benefit or unemployment scholarship;
obtaining employment or other gainful employment, excluding work performed under a specific-task contract (umowa o dzieło);
obtaining a pre-retirement allowance or pre-retirement benefit, teacher compensation benefit, as well as a pension, disability pension, survivor’s pension or social pension, excluding pensions granted to farmers in connection with the transfer or lease of an agricultural holding;
commencing non-agricultural business activity;
obtaining sickness benefit, rehabilitation benefit or maternity benefit payable following the loss of employment or other gainful employment.
If a family member acquires income during the calendar year preceding the academic year, the income earned during that year is divided by the number of months in which the income was earned when determining the income, provided that the income is still being received on the date on which eligibility for the scholarship is determined.
If income is acquired after the calendar year preceding the academic year, income is determined on the basis of the income increased by the amount of income acquired in the month following the month in which the income was acquired, provided that the income is still being received on the date on which eligibility for the scholarship is determined.
The amount of income acquired in the month following the month in which the income was acquired must be documented by:
a certificate issued by the income payer, if the income is subject to personal income tax under the rules specified in Articles 27, 30b, 30c and 30e of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended), excluding income from non-agricultural business activity;
a certificate issued by the income payer or another document, if the income is not subject to personal income tax;
a certificate issued by the Tax Office, in the case of income from non-agricultural business activity subject to personal income tax under the rules specified in Articles 27, 30b, 30c and 30e of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2010, No. 51, item 307, as amended);
a declaration, in the case of income from non-agricultural business activity taxed under the lump-sum income tax regulations.
A change in employment conditions does not constitute acquired income (e.g. an increase in salary or an increase in working hours) or lost income (e.g. a reduction in salary or a reduction in working hours).
How to Calculate Net Income?
In the case of a Tax Office certificate confirming income subject to personal income tax, the following amounts must be deducted from the income stated on the certificate:
the amount of tax due;
the amount of social insurance contributions;
the amount of health insurance contributions.
On the basis of a Tax Office certificate confirming income subject to lump-sum income tax on registered income or taxation under a tax card, specifying the amount of income earned and tax paid, together with Appendix 1A, income must be reduced by the amount of social insurance contributions, health insurance contributions and lump-sum income tax.