Doctoral researchers occupy an unusual position. In some countries they are employees of the university with a contract, a salary, social insurance and pension accrual. In others they hold a scholarship or stipend that is exempt from income tax and carries no social insurance at all.
Both arrangements have advantages and they are not directly comparable, which is why published comparisons of doctoral pay are usually misleading.
The two models
The stipend model looks more generous at first glance because nothing is deducted. What it withholds is everything that contributions buy: pension years, sickness cover, unemployment entitlement and, in some countries, the residence rights that accompany employment.
Postdoctoral pay after tax
Postdoctoral positions are almost always employment, which makes them directly comparable. The figures below use a typical postdoctoral or early career researcher salary on a single person basis.
* Federal deductions only; state or provincial tax is charged on top. † Foreign employees pay no CPF, so a local resident keeps less. ‡ Cantonal tax is an estimated average; the real figure depends on the commune. § Excludes the 13th and 14th salary payments, which are taxed at 6%. Converted at rates current when this guide was written.
The researcher tax schemes
Several countries operate schemes specifically aimed at attracting foreign researchers, and they are among the most valuable reliefs available to anyone in academia.
- Denmark offers a flat rate on gross salary for qualifying researchers and high earners for a defined period, which is dramatically better than the ordinary Danish schedule. See Denmark's expat scheme.
- The Netherlands operates the 30% ruling, for which incoming researchers frequently qualify with a relaxed salary threshold. See the 30% ruling.
- Italy has a dedicated regime for returning researchers and lecturers, distinct from and in some respects more generous than the general impatriati regime.
- Sweden operates an expert tax relief administered by a board, available to qualifying researchers and specialists.
- Portugal replaced its former general scheme with a narrower one aimed at scientific research and innovation.
Every one of these has an application deadline measured in weeks or months from arrival. Missing it is permanent, and academic administrators do not always mention them.
What to check before accepting a position
- Whether the position is an employment contract or a stipend, and whether social insurance is included.
- Whether a researcher tax scheme applies and what the application deadline is.
- Whether pension contributions are made, and whether they are portable if you move.
- How the funding treats periods between contracts, which is the structural problem of an academic career.
- Whether mobility allowances under a European funding programme are taxable, since treatment differs by country.
Related: Pilot Salary After Tax