The state Duma adopted a law on tax incentives to employers for training employees
The government has proposed amendments to the Tax code in connection with the adoption of the law on the independent assessment of qualification.
MOSCOW, 7 July. /TASS/. The state Duma adopted in the third final reading the law on tax incentives for employers to the training of highly qualified personnel. The relevant amendments to the Tax code was initiated by the government in connection with the adoption of the law on the independent assessment of qualification.
According to the law, in the structure of other expenses in respect of which enjoy a preferential tax rate, may be included the cost of the employer for training in basic professional educational programs of additional vocational programs and the passage of the independent assessment of qualification in compliance with the requirements to qualification of employees.
It is necessary to fulfill a number of conditions. We are talking about a situation where employee training takes place on the basis of the contract with the Russian educational institutions, research organizations or educational organizations eligible to conduct such activities, and the passage of the independent evaluation of qualification is performed on the basis of the contract on rendering of relevant services.
In addition, we are talking about employees working under an employment contract, or on those who have committed in writing not later than three months after graduation, paid for a potential employer to conclude an employment contract with him and work him at least one year.
To the costs of the training will also include the expenditure on maintenance of premises and equipment used for training, wages and the value of the property needed for the training. Such expenses are recognized in the tax period in which they are incurred, provided that the tax period at least one of the graduating entered into an employment contract with the taxpayer for a period of not less than one year. The provisions of the law will be in effect until December 31, 2022.
The adopted amendments to the Tax code will contribute to the development of the vocational education system, as well as combining theoretical training and practical training in enterprises, follows from the accompanying materials to the document.