Lost and earned income | Gdańsk University of Technology

The concept of income treated as lost and earned income is intended to reflect the student's family income as faithfully as possible at the time it is calculated, even though the income information documents relate to the base year (i.e. one or even two years back!).

In the academic year 2023/2024, the base year is 2022.

Lost income

What is Lost Income?

This is the income that was present in the base year and is shown in the submitted documents, and at the time of presenting the application for a maintenance scholarship (or a statement of change of circumstances), this income is no longer there. You do not need to report the existence of lost income. In such a case, this income is simply included in the family income - it is therefore unfavorable and may result in not being granted a maintenance scholarship if you exceed the income threshold.

Reasons for loss of income

Not every income that is missing at the time of application, but was present in the base year, can be treated as lost income. The catalog of lost income is closed; the lost income may only result from:

- obtaining the right to a childcare leave;
- loss of unemployment benefit or allowance;
- loss of employment or other gainful work;
- loss of pre-retirement allowance or pre-retirement benefit, teacher's compensation benefit, as well as old-age or disability pension, survivor's pension, social pension or parental supplementary benefit referred to in the Act on supplementary parental benefit;
- deletion from the register of non-agricultural economic activity or suspension of its performance within the meaning of Art. 16 b of the act on social insurance for farmers or Art. 36 aa paragraph. 1 of the Act on the social insurance system;
- loss of sickness allowance, rehabilitation benefit or maternity allowance due after the loss of employment or other gainful work;
- loss of the adjudicated alimony due to the death of the person liable for these benefits or loss of cash benefits paid in the event of ineffectiveness of the enforcement of alimony due to the death of the person liable for maintenance;
- loss of parental benefit;
- loss of the maternity allowance referred to in the provisions of the Act on social insurance for farmers;
- loss of the doctoral scholarship specified in Art. 209 paragraph. 1 and 7 of the Law on Higher Education and Science.

Example:
If you or a family member lose / quit your job, this can be treated as a loss of income, but if a family member goes on unpaid leave, unfortunately we still have to count the income (even though the money is not there for a long time).

Documenting lost income

When documenting the lost income, the following documents are required:

1. Always Annex 2b to the Regulations of benefits for students of Gdańsk University of Technology
2. Document confirming the fact of loss of income (containing the date of loss), e.g.:
   - certificate of employment
   - employment contract / mandate, if it was concluded for a specified period
   - certificate from the former employer
   - PUP (District Job Agency) decision regarding the loss of the right to unemployment benefit / scholarship
   - ZUS (Social Insurance Institution) decision regarding the loss of the right to a disability pension, pre-retirement benefit, etc.
   - a certificate from the Social Insurance Institution regarding the loss of sickness benefit, maternity benefit or rehabilitation benefit
3. Document confirming the amount of lost income
   - PIT-11 for the base year issued by the employer, ZUS, KRUS, PUP etc. - depending on which institution paid the income

Earned income

What is earned income?

This is income that:
- was not obtained for the entire base year, but for part of it (e.g. starting work in February of the base year);
or
- was not obtained in the base year, but is obtained in the current year (e.g. starting work in May of this year)
and always
- occurs at the time of submitting the application.

If the income from a source meets condition 1 but does not meet condition 3, it should be treated as lost income.
If the income from a source meets condition 2 but does not meet condition 3, we do not present it to the Committee at all in the given year; we will lose this income when it becomes the income from the base year (i.e. in the next academic year).

Reasons for earning income

Not all new income can be treated as earned income. Income that is not considered does not need to be reported as earned income and is not included in your family income. The catalog of earned income is closed, so the earned income can only be coming from:

- end of the childcare leave;
- receiving an unemployment benefit or scholarship;
- obtaining employment or other gainful work;
- obtaining pre-retirement allowance or pre-retirement benefit, teacher's compensation benefit, as well as old-age or disability pension, survivor's pension, social pension or parental supplementary benefit referred to in the Act on supplementary parental benefit;
- commencing non-agricultural business activity or resuming its performance after the suspension period within the meaning of Article 16 b of the Act on farmers' social insurance or Article 36 aa para. 1 of the Act on the social insurance system;
- obtaining a sickness allowance, rehabilitation benefit or maternity allowance, payable after the loss of employment or other gainful work;
- obtaining parental benefit;
- obtaining a maternity allowance referred to in the provisions of the Act on social insurance for farmers;
- obtaining a doctoral scholarship specified in Art. 209 paragraph. 1 and 7 of the Law on Higher Education and Science.

Documenting income earned

When documenting the earned income, the following documents are required:

1. Always Annex 2c to the Regulations of benefits for students of Gdańsk University of Technology;
2. Document confirming the fact of obtaining income (containing the date of obtaining), e.g.:
   - employment contract / contract of mandate
   - a certificate from the employer
   - PUP's decision on obtaining the right to unemployment benefit / scholarship
   - ZUS decision on obtaining the right to a disability pension, pre-retirement benefit, etc.
3. Document confirming the amount of income obtained
   - in the case of earning income in the base year: PIT-11 for the base year issued by the employer, ZUS, KRUS, PUP etc. - depending on which institution paid the income
   - in the case of earning income after the base year: a certificate from the institution that pays the income in question, containing the net amount of the income for the month following the earning of the income (i.e. you start work / receive a pension, etc. from February - the certificate is to apply to your income in March)

If in a given year (after the base year) you have earned income, but stopped earning it before you submit an application (e.g. summer job), you do not present this income to the Committee (unless you are asked to do so) and you do not request it to be taken into account as earned income.
In the following year, you may lose this income. It will then appear on the certificate from the Tax Office and the loss is necessary if you do not want us to count this income.