In accordance with the Communication of the Ministry of Science and Higher Education of March 31, 2020 on the financing of the doctoral scholarship at doctoral schools from NCN research grants, we would like to inform you that:

• the legislator does not specify from what sources the entity running the doctoral school pays the doctoral scholarship referred to in the Act of 20 July 2018 – Law on Higher Education and Science,
• a doctoral scholarship at a doctoral school is a separate category of benefit paid by the entity running the doctoral school to each doctoral student who does not hold a doctoral degree. As the doctoral scholarship is paid universally, it cannot be regarded as equivalent to the research scholarship
• doctoral scholarships at doctoral schools, regardless of the source of its financing, are covered by the pension contribution, he disability pension contribution and the accident contribution, but are exempt from personal income tax,
• if the rules of the grant competition or program / project make it possible to cover the costs of the doctoral scholarship, then the payment of the doctoral scholarship from these funds should be considered acceptable,
• however, it should be remembered that the scholarships received directly by the doctoral student under the competitions, the rules of which do not allow the payment of the doctoral scholarship (e.g. ETIUDA), cannot replace the doctoral scholarship,
• it should therefore be assumed that doctoral scholarships – in the case of doctoral students of doctoral schools – and the above-mentioned scholarships of the nature of research scholarships and other scholarships received by the doctoral student directly, will cumulate.

More information:

Announcement of the Ministry of Science and Higher Education of March 31, 2020 on the financing of the doctoral scholarship at doctoral schools from NCN research grants (PL)
The position of the NCN Council (PL)
Letter from the NCN Director (PL)