You must deliver it (at least pag 1 and 2) to the Administration of the place where the experiment took place, within one month from the date of the experiment.
- for volunteers born abroad check the residence indicated in the form. The residence allows us to calculate the correct percentage of taxation, where applicable, therefore we ask you to pay attention to the correctness of it. For volunteers born abroad who indicate a residence address in Italy, ask for the Italian identity card or a certificate of residence issued by the Italian municipality in which they reside. In the presence of one of these two documents (a photocopy of which must be attached to the request for payment of the experiment), the volunteer is resident in Italy, so the Italian address must be indicated on the form. Otherwise, the volunteer is resident abroad, so must indicate the foreign address on the form;
- volunteers who do not have the Italian tax code don’t have to write the tax code calculated on the internet; codes not regularly issued by the Revenue Agency are not accepted. The tax code will be requested ex officio from the Revenue Agency. In this case the volunteer must provide his/her ID document.
- it is preferable to pay by bank transfer, therefore reimburse volunteers in cash only if they do not have a current account (as holders or co-holders) as it is not possible to use a bank account in the name of a third person;
- for amounts greater than € 25,82 the refund is taxed, therefore if you want the volunteer to receive the actual amount and not deducted from the taxes, you should specify that it’s a net amount (e.g. if the volunteer must receive € 30, 00, add the wording "net");
- for cash payments the volunteer must also sign page 4 of the form - "Payment receipt";
- if the characteristics of the experimental session provide for it, it is possible to divide the payment into two or more phases (as many as those of the experiment), by filling in as many "Request payment" forms and indicating on the forms which phase it is (eg "Phase 1 behavioral "," Phase 2 MEG ");
- remind the volunteers that the remuneration is fiscally equivalent to income and therefore must be included in their tax return.
SIGNATURE OF THE SCIENTIFIC MANAGER / FUND MANAGER
- the forms that you deliver to the Administration, must be completed with all the required data and also signed by the Scientific Manager/Fund Manager .
- do not make erasures with a pen and do not use white-out. In the event of cancellations or changes to the amount, the Scientific Manager must sign next to the amount;
- use a single color pen to fill in the various parts of the form;
- if in doubt, contact the CIMeC Administration.