The Spanish Foundation for Science and Technology (FECYT) has published a comprehensive guide to help researchers benefiting from Marie Skłodowska-Curie Actions (MSCA) in Spain navigate the financial aspects of their funding. As the EURAXESS national coordinator, in collaboration with MSCA and Legal and Funding National Contact Points, FECYT aims to ensure transparency and aid in effective financial planning for researchers.
The guide explains how MSCA funding is allocated to researchers' salaries, detailing the types of remunerations and deductions applied under Spanish law. By aligning Horizon Europe (HE) rules and MSCA guidelines with national employment, social security, and tax regulations, this guide promotes transparency and helps researchers effectively plan their expenses while avoiding funding misuse.
Key Features
- Salary Calculations: Step-by-step process to calculate the net salary for MSCA-funded researchers, including deductions for social security and personal income tax.
- Fundamental Concepts: Overview of working contracts, allocation of grant money, MSCA unit costs management, and simulations of gross and net salaries.
- Contributions and Taxes: Detailed look at social security contributions and tax obligations, including personal income tax (IRPF) and income tax for non-residents (IRNR).
FECYT collaborated with personnel managers from Spanish Research Performing Organizations and Universities (Spanish EURAXESS Centres) to ensure the guide's accuracy, but practices could vary depending on the nature of the institutions (depending of their nature as private or public entities, and regulated by national, regional or collective agreements). Researchers are encouraged to confirm specific conditions with their host institutions.
The guide will be updated as regulatory practices or policies evolve, ensuring researchers receive accurate and current information. By understanding these complex financial concepts, researchers can make informed decisions about their MSCA-funded positions in Spain.
For more information and access to the full guide, visit the EURAXESS Spain portal