Social scholarship in Tricity: how to document income from farming and business?
Applying for a social scholarship at Tri-City universities – such as the University of Gdańsk (UG), Gdańsk University of Technology (Gdańsk University of Technology) or the Medical University of Gdańsk (MUG) – in the academic year 2026/2027 requires a thorough demonstration of the family’s financial situation for the base year 2025.
Proper documentation of income from the farm and non-agricultural business activity is the key to a smooth passage through the verification of scholarship committees. Tri-City universities scrupulously examine the documentation, and any inconsistency results in a call to supplement the application, which in practice delays the payment of the benefit (often from October to December or January).
Key timeframes and thresholds for the 2026/2027 academic year
In the scholarship process for 2026/2027, strictly defined time and financial rules apply:
- Base Year: The income of the whole family is assessed on the basis of the calendar year 2025. It is from this year that documents from the Tax Office, the Social Insurance Institution or the Commune Office are crucial.
- Income threshold: The maximum statutory threshold for applying for a scholarship is PLN 1500.50 net per person in the family (unless the Ministry of Science and Higher Education introduces new regulations increasing this amount before the start of the 2026/2027 academic year).
- Low income (OPS/MOPR certificate requirement): If the income per person in the family is lower than the amount specified in the Social Assistance Act, the student is obliged to attach to the application a certificate from the relevant social welfare center (e.g. the Gdańsk MOPR at Konopnicka Street, the Sopot MOPS at Kolejowa Street or the Gdynia MOPS at Grabowo Street) on the family’s financial situation. The lack of this document makes it impossible to award a scholarship.
How to document income from a farm (land) for 2026/2027?
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If a family member owns agricultural land, the income from it is calculated on the basis of the number of conversion hectares owned in the base year 2025. The application must be accompanied by documents confirming the ownership status and social security of farmers.
Necessary documents from the farm:
- Certificate from the commune office on the size of the farm expressed in conversion hectares throughout the year 2025. If you own land in different communes, the certificates must be downloaded from each of them.
- A certificate from the National Register of Pensions and Social Sciences on the amount of sickness benefits and other one-off benefits paid in 2025 or a certificate of not receiving such benefits.
- Lease agreement – required only if the farm has been leased on the terms set out in the regulations on farmers’ social insurance (e.g. in connection with the retirement of farmers). The agreement must be confirmed by the relevant mayor, mayor or president of the city.
How to calculate farm income?
The number of conversion hectares is multiplied by the annual income rate per 1 conversion ha.
Important: For the academic year 2026/2027 (where the base year is 2025), the appropriate rate for 1 conversion ha will be announced by the President of the Central Statistical Office in an announcement in September 2026. This information appears just before the start of the call for applications at universities.
| Parameter to be enumerated | What should be presented? | Where to get in the Tri-City region? |
| Conversion hectares in 2025 | Certificate from the commune office on the state of ownership | Commune Office competent for the location of the land (e.g. Pruszcz Gdański, Żukowo, Szemud, Kartuzy) |
| KRUS contributions and allowances for 2025 | Certificate of insurance and benefits collected | KRUS Field Office (e.g. in Gdańsk at rtm. Witolda Pileckiego Street or in Sztum/Wejherowo) |
| Income per 1 ha for 2025 | Value from the announcement of the President of the Central Statistical Office | Officially published in September 2026. |
How to document business income for 2026/2027?
The form of documentation depends directly on the chosen method of income tax settlement in 2025.
1. Activity on general principles (Revenue and Expense Ledger, flat tax, tax scale)
Net income is calculated by subtracting from the income: the costs of obtaining it, the income tax due, and social and health insurance contributions.
Required documents
Certificate from the Tax Office for 2025, containing information on:
- revenue,
- tax-deductible costs ,
- income tax due,
- social security contributions deducted from income.
- A certificate from the Social Insurance Institution (ZUS) (or a detailed statement) on the amount of health insurance contributions paid in 2025.
- A copy of the PIT declaration (e.g. PIT-36, PIT-36L) submitted for 2025 together with the Official Receipt Certificate (UPO).
2. Lump sum on registered revenues or Tax Card
For persons settling with a lump sum or a tax card, the income is calculated on the basis of an announcement issued by the Minister of Family, Labour and Social Policy. It determines the percentage of income in relation to the revenue generated for individual lump sum rates.
Required documents
- A certificate from the Tax Office for 2025, showing the form of taxation, the amount of income (with a lump sum) or the amount of tax paid (with a card).
- A statement of a family member on the income earned in 2025 from taxable activities in lump-sum forms (the template of the statement is specified in the regulations of the benefits of a given university for 2026/2027).
- Certificate from ZUS on the amounts of social and health insurance contributions for 2025.
3. Procedure for Lost Income (Suspension or Closure of the Company)
If the business activity was conducted in the base year 2025, but was closed or suspended in 2025 or 2026 (before submitting the application), the student may request that the income from this business not be included in the family budget.
Required documents
- A printout from the CEIDG confirming the fact and the exact date of suspension or deregistration of the activity.
- A document specifying the amount of lost income (e.g. PIT-36 for 2025).
Procedures at Tri-City universities in the academic year 2026/2027
Universities in Gdańsk, Sopot and Gdynia use electronic systems, but the procedures for providing paper documents differ in details.
[Krok 1: USOSweb / Moja PG] ➔ Filling in the online application based on the documents for 2025
[Krok 2: Generowanie PDF] ➔ Blocking and printing of the application and statements.
[Krok 3: Weryfikacja] ➔ Submission of documents to the scholarship office or via ePUAP.
University of Gdańsk (UG)
At the University of Gdańsk, applications are generated in the USOSweb system. After completing the income calculator and blocking the application, it must be printed, signed and submitted together with a set of income attachments for 2025.
Place of submission: Student Service Section (DOKUG) in the Rector’s Office building (8 Bażyńskiego Street, Gdańsk-Oliwa, close to the SKM Gdańsk University station).
Gdańsk University of Technology (Gdańsk University of Technology)
At Gdańsk Tech, the application takes place via the Moja Gdańsk Tech portal in the scholarship module. The campus in Wrzeszcz emphasizes efficient electronic verification, but a paper application with a signature and attachments from the Tax Office, Social Insurance Institution and commune offices is still required.
Place: Student Service Office in the Main Building of Gdańsk Tech (11/12 Narutowicza Street, Gdańsk-Wrzeszcz) or dedicated mailboxes of designated faculty committees.
Medical University of Gdańsk (MUG)
MUG students enter data into the Extranet system. Income documentation for 2025 is subject to verification by the Student Affairs Department.
Place: Department of Student Affairs, 3a Skłodowska-Curie Street (Gdańsk-Aniołki).
The most common mistakes in the documentation of income from the role and the company
Scholarship committees reject applications or call for amendments most often due to the following shortcomings:
- Submission of documents for the wrong year – submission of certificates for 2024 instead of for the base year 2025.
- Lack of a health contribution certificate from the Social Insurance Institution – a certificate from the Tax Office alone is not enough; the committee must verify the actual amount of the health contribution collected by the Social Insurance Institution, which reduces the income to the scholarship.
- Ignoring physical hectares in the absence of conversion hectares – owning land classified as agricultural with an area of less than 1 hectare often requires the presentation of a certificate of ownership in order to prove that the farm does not meet the statutory definition.
- Lump sum income discrepancy – entering the amount of income as income in the main USOSweb form instead of using the ministerial percentage indicator.
Why can a printout from the e-Tax Office and ZUS PUE be rejected?
In the era of widespread digitization, most students download certificates of income and health contributions online – from the e-Tax Office podatki.gov.pl and the ezus platform (PUE ZUS), respectively. This is associated with a serious formal trap, which students of the Gdańsk University of Technology and the University of Gdańsk encounter en masse.
A document downloaded from the e-US or ZUS system in PDF format is signed with a qualified electronic seal or a trusted signature. It has the legal force of the original only in digital version.
- Error: Printing such a file and taking it to the scholarship office (e.g. in the Rector’s Office of the University of Gdańsk Tech or the Main Building of Gdańsk Tech) causes the document to lose its original status – it becomes only an uncertified copy. The scholarship committee is then obliged to call on the student to fill in the gaps.
- Solution: Tri-City universities have adapted their systems (USOSweb at UG and MUG, Moja PG portal at the University of Technology) in such a way that when submitting an online application, the student attaches an original, intact PDF or XML file downloaded directly from the official portal. It must not be scanned, edited or re-saved – the structure of the electronic signature must remain intact so that the university’s verification systems can confirm the authenticity of the document.
Discrepancy between the tax office and the scholarship committee
This is one of the most complicated and least known aspects of documenting income from business activity. It refers to a situation in which a parent (or student) running a business reported income in the base year 2025, but at the same time deducted a loss from previous years (e.g. from 2023 or 2024).
From the point of view of the Tax Office, the deduction of losses from previous years is fully legal and reduces the tax base in 2025. However , the regulations on family benefits, on which the university’s scholarship system is based, do not allow for such a deduction.
Income reported in PIT-36 for 2025: PLN 40,000
- Deducted loss from 2023: PLN 15,000
- Tax base in the US: PLN 25,000
For the Scholarship Committee, the family income is the starting amount: PLN 40,000 (reduced by taxes and contributions), not PLN 25,000.
When calculating net income, the scholarship committee will add the deducted loss back to the family’s income. If a student enters the amount of “pure” income from the US certificate in the application in the USOS, which takes into account the already deducted loss, the committee will correct it to their disadvantage, which may result in exceeding the scholarship threshold.
Partnerships (civil, general, partnership) – how to properly disclose shares?
If a member of the student’s family does not run a sole proprietorship (JDG), but is a partner in a civil or general partnership, the documentation procedure becomes more complicated. Tax offices show the taxpayer’s income on a standard income certificate, but commissions at the UG or PG require insight into how this income translates into shares in the company.
What should be provided in such a case?
- PIT-36 or PIT-36L with a PIT/B attachment for 2025. The PIT/B attachment is crucial – it contains detailed data on the revenues, costs and income of the company itself and determines the percentage share of a given shareholder.
- Certificate from the Tax Office on the income of the shareholder as a natural person.
- Articles of Association (for inspection) – in rare cases, when the scholarship committee has doubts about the proportion of profit distribution shown in PIT/B.
Frequently Asked Questions (FAQ)
My parents run a farm, but the land is fallow. Do I need to show income?
Yes. The scholarship laws do not examine the actual operating profit of a farm. The income is calculated as a lump sum based on the number of conversion hectares held in the base year 2025 and the rate announced by the Central Statistical Office. It does not matter whether there is cultivation on the land.
The parent opened the company in January 2026. How to report this income for the 2026/2027 academic year?
This is a classic case of earned income. As this activity did not exist in the base year 2025, it is not reported in the documents for 2025. However, this fact must be reported in the application and a document confirming the commencement of the activity (entry in the CEIDG) and a document specifying the amount of income earned in the month following the month of commencement of the activity (e.g. a statement or a statement of the accountant on net income for February 2026).
Are direct payments from the ARiMR included in the farm income?
No. National and EU direct payments (obtained from the Agency for Restructuring and Modernization of Agriculture) are not included in the family income when determining the right to a social scholarship. Income from a farm is determined only by the product of conversion hectares and the rate of the Central Statistical Office.
Where in the Tri-City can I get a certificate of health contributions from the Social Insurance Institution (ZUS) as soon as possible?
The fastest method is to generate the certificate yourself through the Electronic Services Platform (PUE ZUS / ezus). A document bearing a qualified electronic seal of the Social Insurance Institution is treated at the University of Gdańsk, Gdańsk Tech and MUG on an equal footing with a document issued in a traditional branch (e.g. at Chmielna Street in Gdańsk or Władysława IV Street in Gdynia).
The process of documenting income from business and agriculture requires meticulousness. The best practice is to collect a set of certificates from the Tax Office, Social Insurance Institution and the Commune Office as early as July or August 2026. This will allow you to calmly verify the consistency of the data before opening the forms in the USOSweb or Moja PG systems in September/October 2026.