Research Budget Scholarships

A researcher holding research grants that permit it may pay students scholarships for the research in which they participate.

These scholarships are subsistence stipends for the duration of the research and are neither expense reimbursements nor wages. According to current Israeli Income Tax regulations, scholarships are not subject to taxation; providing a salary disguised as a scholarship bypasses these regulations.

Should the tax authorities decide on any tax liability regarding the payment to the student, the costs and expenses associated with this liability will be charged to the researcher's reserve budget or "Kakamab".

To initiate a scholarship request, a scholarship form must be submitted, signed by both the budget-holding researcher and the Head of the Department to which the student belongs.

In cases where the scholarship is provided by a researcher who is not the student's supervisor, the supervisor's signature must be added to the form to indicate consent for the granting of this supplemental scholarship.

In the case of an undergraduate student, the signature of the Vice President for Research is also required to approve the scholarship.

On the form, the researcher is required to declare that the payment is not salary, but a subsistence stipend only.

In addition to research scholarships, some students receive scholarships from non-research sources, such as the Department, Faculty, President’s scholarships, etc.

The maximum amounts for scholarships from all sources can be found in the attached document.