Work without interruption from production. We send an employee for mandatory advanced training. We reflect the cost of training in accounting

To another locality, the trip was issued as a business trip, in the time sheet the specified period is marked only as a business trip. Can an employee work during the training period? Is the employer obliged to pay for work during this period if the employee worked for own initiative rather than at the initiative of the employer?

After considering the issue, we came to the following conclusion:

During the period of advanced training without interruption from work, the employee not only can, but must also fulfill his labor duties and for the hours worked he must be paid in accordance with the conditions employment contract.

If an employee is sent for advanced training with a break from work, then for this period he is paid an average wage, and the work performed by him on his own initiative during this period should not be paid.

Rationale for the conclusion:

In accordance with Art. 187 of the Labor Code of the Russian Federation, when an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at his main place of work. Employees sent to improve their skills with a break from work in another area are paid travel expenses in the manner and amount that are provided for persons sent on business trips. As you can see, the rules that relate to business trips are applied during advanced training only in the part related to the amount and procedure for paying expenses. It is not required to issue advanced training in the same order as business trips. Therefore, the employer is not obliged, but has the right to issue an order to send for advanced training.

In this situation, the employer formalizes the direction of employees to advanced training courses as a business trip. We believe that this does not fully correspond to the literal interpretation of Art. 187 of the Labor Code of the Russian Federation. After all, being on advanced training courses, the employee does not perform any work, but is busy updating his professional knowledge. Therefore, the direction for training is not a business trip.

The need for professional training and retraining of personnel for their own needs is determined by the employer (part one, article 196 of the Labor Code of the Russian Federation). In cases stipulated by federal laws, other regulatory legal acts Russian Federation, the employer is obliged to carry out advanced training of employees if this is a condition for the employees to perform certain types of activities (part four of article 196 of the Labor Code of the Russian Federation). As you can see, the decision to send an employee for advanced training is made by the employer independently. At the same time, the employer must make a decision to send an employee for advanced training, if this is directly provided for by regulatory legal acts.

So, for persons engaged in medical activities, by order of the Ministry of Health and Social Development of Russia dated July 7, 2009 N 415n "On approval Qualification requirements to specialists with higher and postgraduate medical and pharmaceutical education in the field of health care" provides for advanced training at least once every 5 years during the entire labor activity. In addition, one of the licensing requirements and conditions for the implementation medical activities legal entity is the presence in the state of the license applicant (licensee) or the attraction by him, on another legal basis, of specialists necessary for the performance of works (services) with a specialist certificate that meets the requirements and nature of the work (services) performed, as well as advanced training of specialists employed by him, performing works (services), with a frequency of at least once every 5 years (clause "d", clause 5 of the Regulations on Licensing Medical Activities, approved by Decree of the Government of the Russian Federation of April 16, 2012 N 291).

According to the second part of Art. 196 of the Labor Code of the Russian Federation, the employer conducts advanced training for employees in educational institutions additional education on the terms and in the manner determined collective agreement agreements, employment contracts. Forms of advanced training of employees are determined by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations (part three of article 196 of the Labor Code of the Russian Federation). This right of the employer is indirectly confirmed by Art. 187 of the Labor Code of the Russian Federation. As can be seen from Art. 196 of the Labor Code of the Russian Federation, the parties to the employment contract are independently entitled to determine the conditions and procedure for advanced training, which is consistent with Art. 8 and 9 of the Labor Code of the Russian Federation. It should also be borne in mind that by order of the Ministry of Health and Social Development of Russia dated 03.08.2012 N 66n approved Order improving professional knowledge of medical and pharmaceutical workers(hereinafter - the Order). It seems that the contractual provisions and norms of local regulation on the procedure and conditions for advanced training should take into account the requirements of this Procedure. According to clause 4 of the Procedure, professional development of specialists is carried out mainly with a break from work, with a partial break from work and according to individual forms of training. On-the-job training is also not prohibited by regulatory enactments*(1). Terms, forms, content and technology of training are determined educational institution, implementing the relevant educational program, independently in accordance with the needs of the customer (clause 5 of the Order). At the same time, it should be taken into account that for employees undergoing vocational training, the employer must create the necessary conditions to combine work with education (part five of article 196 of the Labor Code of the Russian Federation).

Thus, if the collective agreement, labor contract, agreement, local regulatory act does not stipulate otherwise and the necessary conditions are created for combining work with training, the employer has the right, both by agreement with the employee, and by making an independent decision, to send employees for advanced training without interrupting their work. work and, accordingly, for the time worked they must be paid wages in accordance with the terms of the employment contract.

If the employer decides to improve qualifications with a break from work, then, in our opinion, the employer has the right not to allow for execution job duties an employee who, on his own initiative (without an oral or written order from any of the managers) who went to work during this period, and is also not obliged to pay for his work, since the employee’s performance of labor duties during this period is carried out outside the labor relations existing between the parties to the employment contract.

Prepared answer:
Legal Consulting Service Expert GARANT
Mazukhina Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Kudryashov Maxim

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

*(1) Question: Is there a ban on in-service professional development by a medical worker? (response from the Legal Consulting Service GARANT, January 2013).

In accordance with Part 4 of Article 196 of the Labor Code of the Russian Federation, in cases provided for
federal laws, other regulatory legal acts of the Russian
Federation, the employer is obliged to conduct advanced training
employees, if this is a condition for employees to fulfill
certain types of activities.
The employer conducts vocational training, retraining, advanced training of employees, training them in second professions in the organization, and, if necessary, in educational institutions of primary, secondary, higher vocational and additional education for
conditions and in the manner determined by the collective agreement,
agreements, employment contract (part 2 of article 196 of the Labor Code of the Russian Federation).
For employees undergoing vocational training, the employer must create the necessary conditions for combining work with training, provide guarantees established by labor law and other normative legal acts containing norms labor law, collective agreement, agreements, local regulations, labor contract (part 5 of article 196 of the Labor Code of the Russian Federation).
The obligation of the employer to conduct advanced training of medical workers is established by the Procedure for improving their professional knowledge, approved by order of the Ministry of Health of the Russian Federation of August 03, 2012 No. 66n, in accordance with paragraphs 3 and 4 of which:
- improvement of professional knowledge and skills by employees
carried out by their training in educational and scientific
organizations for additional professional educational
programs implemented in the form of advanced training, professional
retraining, internships.
- advanced training, professional retraining and internships of employees are carried out mainly with a break from work, with a partial break from work and according to individual forms of training.
- advanced training of employees is carried out at least once every 5 years during their entire career.
In addition, in accordance with Article 107 Labor Code RF time
daily (inter-shift) rest, weekends and non-working holidays
are types of rest time, and rest time is the time during
which the employee is free from the performance of labor duties and which
he can use at his own discretion (Article 106 of the Labor Code of the Russian Federation).
Work performed by an employee at the initiative of the employer outside
the length of working time established for an employee is
overtime (Article 99 of the Labor Code of the Russian Federation).
In this way:
1) Professional development is your work (i.e. performed in working time) an obligation and should be included in the terms of the employment contract concluded with you;
2) Conditions and procedure for advanced training (with
how often, in what cases, for which employees
specializations, advanced training is carried out in one form or another,
issues of remuneration, conditions for partial separation from work, etc.) should be established local act medical institution(collective agreement) but cannot worsen the position of employees in comparison with the current federal legislation.
3) Carrying out advanced training in non-working time(rest time) is gross violation labor law, an employee cannot be required to attend classes during their holidays, and studying proccess the employer must arrange during working hours. During vocational training, the employee is fully or partially released from work.
4) The employer should conclude with you supplementary agreement on changing the working regime with the transfer of working time to the time of classes, on the direction for advanced training with a break from work and maintaining average earnings in accordance with Art. 187 of the Labor Code of the Russian Federation for the duration of training. Remaining time (you work more than 1 bet I guess) can
provide for hourly work with appropriate pay.
5) Involving you in advanced training outside of working hours is an involvement in overtime work, with all the ensuing consequences.

Good luck!

Payroll during the employee's advanced training

It can determine the place of training (where exactly this or that type of training is carried out - at the employer or in educational organizations), specific forms of combining work with training (with a break from work, without a break, with a partial break from work), the minimum number of employees, subject to training per year, as well as additional guarantees for employees (in addition to those established by labor legislation) for the period of professional training, retraining and advanced training (if possible). In addition to developing such a local regulatory act, we recommend drawing up a training plan for employees.
For example, the Supreme Court of the Republic of Tatarstan, in the Appeal ruling dated May 21, 2015 in case No. 33-7283/2015, refused the employer to recover travel expenses for sending an employee to study in another locality. He substantiated his position as follows: travel expenses are not directly related to apprenticeship and, from the position of labor legislation, they relate to guarantees and compensations provided to the employee at the expense of the employer, which follows from the provisions of Art. Art. 164, 165 of the Labor Code of the Russian Federation. The obligation of the employer to pay travel expenses to employees sent for advanced training is established by imperative norms - Art.
187 and part 5 of Art. 196 of the Labor Code of the Russian Federation. Note! In accordance with Art.
If such conditions are included in a collective agreement, agreement or employment contract, then they are not subject to application. An analysis of the content of these norms of the Labor Code of the Russian Federation allows us to conclude that in this case the norms of the regulation on personnel in force in the organization, on the need to undergo training outside of working hours, should not apply to the employees indicated in the question, and the employer’s requirements for employees to undergo training in exactly the same manner and under such conditions that are enshrined in this document are not legitimate .In our opinion, sending an employee to training with a break from work on the conditions specified in the question is possible only after obtaining the written consent of the latter*(2).

The InfoEmployer sends employees for off-the-job training in the same locality as the employer. Off-the-job training is organized at the initiative of the employer; the obligation of an employee of this category to undergo advanced training is not provided for by the legislation of the Russian Federation, an employment contract or a collective agreement. An agreement on training with the employee was not concluded. The organization of advanced training (once every three years) for an employee of this category is provided for by the regulation on working with personnel operating in the organization, with which the employee is familiarized against signature.
Training is planned to be carried out in the evening (from 18.00 to 23.00), from the performance of labor duties during working hours on the days of training, the employee is released from work (at the same time, the working day for employees, according to the terms of the employment contract, is set from 08.00 to 17.00).
The Labor Code of the Russian Federation states that the training of employees is carried out by the employer on the terms and in the manner determined by the collective agreement, agreements, labor contract. Forms of employee training, list necessary professions and specialties are determined by the employer, taking into account the opinion of the representative body of employees in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations. We note that in cases provided for by federal laws and other regulatory legal acts, the employer is obliged to carry out professional education or additional professional education of employees, if this is a condition for employees to perform certain types of activities. This requirement applies, for example: medical workers(clause 8 clause 1 art.
The order on training with a break from work fixes the time of training, guarantees for maintaining average earnings for the period of training. Does the employee have the right to refuse to undergo such training due to the fact that this mode does not coincide with the mode of his working hours established by the employment contract? After considering the issue, we came to the following conclusion: The employee has the right to refuse training conducted outside of working hours. An employee may be sent for training in the manner and under the conditions specified in the question, only with his written consent. Justification of the conclusion: In accordance with the first part of Art. 197 of the Labor Code of the Russian Federation, the need for training employees (vocational education and vocational training) and additional professional education for their own needs is determined by the employer. According to Art.
It should be noted that apprenticeship time during the week should not exceed the norm of working time established for employees of the appropriate age, profession, specialty when performing the relevant work. In addition, during the period of validity of the apprenticeship agreement, employees cannot be involved in overtime work, sent on business trips not related to apprenticeship (Article 203 of the Labor Code of the Russian Federation). Many employers instead of a student agreement issue an order to send them to study. This order really come in handy - for example, accounting for calculating scholarships, wages, although labor legislation does not oblige to issue such an order.

On-the-job training

This article details on-the-job training and everything you need to know about it. There are situations when an employee needs to get an education, but he cannot leave work for this time. In such situations, experienced leaders try to weigh the pros and cons and first decide whether there is really a need for education. After the decision is made, the employer will need to find ways to train his employee on the job.

Types of training

There are two types of training:

Produced at a third party facility;
On-the-job training, that is, without taking the worker away from production.

On-the-job training occurs when a worker uses tools and equipment. It turns out that there is a combination of study and work at the same time.

The benefits of such training

The type of training has many significant advantages over other forms of training. These include:

Low price, since training does not require departure somewhere, everything happens right at the workplace;
High efficiency and effectiveness. This is due to the fact that the work of a person will involve the performance of the same operations as during study, which allows you to gain experience and perform work more efficiently;
Does not require subsequent adaptation. During the training, the employee gets used to the team and subsequently there is no need for additional time to get used to the atmosphere and the new environment.

Disadvantages of such training

Of course, such training will have some drawbacks. Among them are:

The risk of not getting the proper quality of education. This item is possible if the mentor himself does not have all necessary qualities or fails to devote as much time as is necessary for proper study;
Little wages. This item will be present in case of piecework payment. Since neither the student nor his mentor will be able to work out the norm during study;
If the choice of a mentor was made illiterately, then there is a risk that the employee will be taught the wrong methods that only the mentor uses;
The presence of marriage and overspending of raw materials. Occurs when new employee only learns to produce products and can make mistakes very often;
Equipment breakdown. In case of improper explanation to the employee of instructions on how to use it;
Discomfort in the atmosphere of production. A student who is not accustomed to constant noise or fuss will experience awkwardness in the first days of work, which can be said on the occurrence of stress.

However, it is worth noting that some skills can only be taught in a production environment. This is due to the great importance in such work of practice. Theoretical knowledge is also important, but everything is learned only in practice.

Documents for training and its execution

Everything related to new personnel belongs to the personnel department. Usually this procedure does not cause problems. However, if you need to remove the price of tuition from the tax base, you should immediately contact the accounting department. Accountants will help to properly organize this process.

To issue this species training, it is necessary to provide a plan that will indicate the number and composition of students, as well as the reasons for their training.

After that, it is necessary to draw up an order, which will reflect that the training will take place on the job, and again prescribe the reasons for such training.

In the case when the mentor is not an employee of the enterprise, but a specialist from another institution, then it is necessary to conclude a contract with him to provide educational services.

If one of the people who is listed as an employee in this organization is chosen as a mentor, then an additional agreement is drawn up for him. It is attached to the employment contract and prescribes in it the payment for the training of employees.

It is also necessary to draw up apprenticeship contracts that will allow for training without leaving work. Such an agreement contains information about which specialty or qualifying category will be received by the employee, as well as the responsibilities of both parties. Among the obligations that are determined by the contract, I can make the following:

Management undertakes to provide the employee with all the necessary conditions for receiving training;
The employee undertakes to complete the training, with passing the exam, if the training requires it;
Also, some enterprises require working off a set period after completing the training.

It is also necessary to decide on the date on which the studies will begin, and write it down in the same contract. If it is necessary to pay an employee a salary or stipend, it is also indicated in the contract.

In this article, you learned about on-the-job training. If you have any questions and problems that require the participation of lawyers, then you can seek help from the specialists of the information and legal portal "Sherlock". Just leave a request on our website, and our lawyers will call you back.

Editor: Igor Reshetov

On-the-job training

Further training by an employee is one of the types of apprenticeship (part 5 of article 196, part 1 of article 198 of the Labor Code of the Russian Federation).

If an employee is undergoing on-the-job training, then the institution is obliged to pay the employee wages in accordance with the employment contract for the time of work (in proportion to the time worked) and a scholarship, if provided for by the agreement, for the time of study. The amount of the scholarship is determined by the student agreement and depends on the profession, specialty, qualification received. In this case, the scholarship cannot be less than 1 minimum wage.

The rationale for this position is given below in the materials of the Lawyer System.

"Parties of the student agreement

An organization can conclude two types of apprenticeship agreement - for retraining a specialist and for vocational training.*

A contract for vocational training can be concluded both with employees who are on the staff of the organization, and with citizens, job seekers(applicants). The contract for retraining is concluded only with employees of the organization.

This is stated in article 198 of the Labor Code of the Russian Federation.

Studying time

During the training process, you can release an employee from work. However, on-the-job training is also allowed (part 1 of article 198 of the Labor Code of the Russian Federation). *

By general rule the time of study and work in the aggregate should not exceed 40 hours per week (Articles 91, 203 of the Labor Code of the Russian Federation). However, there are exceptions to this rule. For example, the training and work time of an employee cannot exceed 35 hours if:

 age of the employee from 16 to 18 years;

 the student is a disabled person of group I or II.

If the student is not yet 16 years old, then the time of his study and work cannot be more than 24 hours a week. This is stated in Part 1 of Article 92 of the Labor Code of the Russian Federation.

The procedure for concluding an agreement

A student agreement with an employee is additional to an employment contract (part 2 of article 198 of the Labor Code of the Russian Federation).

A student agreement is necessary to insure the organization against the risk of wasting funds. For example, after studying, the applicant will refuse to conclude an employment contract or staff member quit without good reasons without having worked the time stipulated by the student agreement. In these cases, the student will be obliged to compensate the organization for the costs (Article 207 of the Labor Code of the Russian Federation). If the employee, after completing the training, works out the period specified in the student agreement, then he will not have to reimburse the costs of training.*

The student agreement is concluded in writing in duplicate. In it, be sure to indicate the specific profession, specialty, qualification that the student will acquire in the learning process. Further, in the contract, define the obligations of the parties. The administration of the organization must provide the student with the opportunity to learn. And the student is required to undergo such training.

In addition, indicate in the contract the period during which the student is obliged to work in the organization according to the received profession, specialty, qualification, after which it is considered that he has worked out the entire cost of training.

This procedure is provided for in Article 199 of the Labor Code of the Russian Federation.

The obligatory conditions of the apprenticeship agreement are also the period of study and the amount of payment during the period of apprenticeship. This is stated in articles 200 and 204 of the Labor Code of the Russian Federation.*

A student agreement concluded with an applicant who is not an employee of the organization is not civil law, therefore, the norms of civil law do not apply to it. Such a contract is also not recognized as a labor contract, despite the fact that the possibility of concluding it is provided for by labor legislation (Articles 59, 198 of the Labor Code of the Russian Federation). A similar position is confirmed by the regulatory authorities (see letters of the Ministry of Finance of Russia dated May 7, 2008 No. 03-04-06-01 / 123, the Federal Tax Service of Russia for Moscow dated August 13, 2007 No. 21-11 / 076667) ”.

"Paying an apprenticeship

During the period of apprenticeship, applicants and staff are paid a stipend. Its size is determined by the student agreement and depends on the received profession, specialty, qualification. In this case, the scholarship cannot be less than 1 minimum wage. Such rules are established in part 1 of article 204 of the Labor Code of the Russian Federation.

The course of study may include practical training in the organization. This work must be paid separately at the established rates. This is stated in part 2 of article 204 of the Labor Code of the Russian Federation. The Labor Code of the Russian Federation does not specify in which document these rates should be set. Therefore, they can be prescribed in the student agreement.

If an employee studies on the job, then during the training he will receive a scholarship provided for by the student agreement, and for the time of work - a salary provided for by the employment contract, in proportion to the hours worked. The possibility to combine study and work on a part-time basis is expressly provided for in Part 2 of Article 203 of the Labor Code of the Russian Federation.”*

“Is it necessary to pay training hours as overtime work. An employee undergoes advanced training at the initiative of the employer in the evening after work

No, it doesn `t need.

Further training by an employee is one of the types of apprenticeship (part 5 of article 196, part 1 of article 198 of the Labor Code of the Russian Federation). With such an employee, the employer has the right to conclude a student agreement and pay him a scholarship for the time of study.*

Overtime work is work outside the working hours established for an employee (part 1 of article 99 of the Labor Code of the Russian Federation). An employee who improves skills in the evening after work, directly during training labor function does not fulfill. Therefore, training time is not overtime and pay as overtime work is not subject to. This conclusion follows from articles 20, 97, 99, 152, 198, 204 of the Labor Code of the Russian Federation.

“An example of concluding a student agreement for retraining on the job

The director of the organization decided to master new area activities – provision of services for the development landscape design. In order not to search for a new specialist and not waste time on his adaptation, he decided to send an already working employee, A.I. Ivanova. A student agreement was concluded with him for retraining on the job.*

Filling out the time sheet Article 91 of the Labor Code of the Russian Federation obliges the employer to keep records of the time actually worked by each employee. The form of the time sheet (T-12 and T-13) and instructions for filling it out were approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation on the accounting of labor and its payment. In the time sheet, the days for vocational training on the job are marked in the usual way as working days. In the case of combining work and training (partial exemption from work), the actual hours worked are noted in the time sheet. The amount and procedure for payment during apprenticeship When an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at the main place of work.

Time sheet for training with a partial separation from the main job

The Labor Code of the Russian Federation, students during the period of apprenticeship are paid a scholarship, the amount of which is determined by the student agreement and depends on the profession, specialty, qualification received, but cannot be lower than established by federal law minimum size wages. The work performed by the student in practical classes is paid according to the established rates.

Attention

The answer was prepared by: Expert of the Legal Consulting Service GARANT Paramonova Irina Answer checked by: Reviewer of the Legal Consulting Service GARANT Maxim Zolotykh November 12, 2008 The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Vote:

Employees sent to improve their skills with a break from work in another area are paid travel expenses in the manner and amount that are provided for persons sent on business trips (Article 187 of the Labor Code of the Russian Federation). If the employee is trained on the job, that is, is not released from the performance of his labor duties for the period of training, then he must be paid the wages established by the employment contract in full.

In the event that an employee is assigned a part-time work regime in connection with training, wages are accrued to him in proportion to the time worked or depending on the amount of work performed by him (part two of article 93 of the Labor Code of the Russian Federation). In accordance with Art. 199, Art.

Designation of training in the report card on the job

Info

Tax Code of the Russian Federation for tax purposes, this period must be at least 1 year). In Art. 249 of the Labor Code of the Russian Federation states that in the event of dismissal without good reason before the expiration of the period stipulated by the employment contract or agreement on training at the expense of the employer, the employee is obliged to reimburse the costs incurred by the employer for his training, calculated in proportion to the time actually not worked after the end of training, if otherwise is not provided by the employment contract or training agreement. We also note that if an employee is undergoing training on an off-duty basis, then in accordance with Art.

187 of the Labor Code of the Russian Federation, he needs to accrue the average salary at the main place of work during the period of study.

On-the-job training

During vocational training, the employee is completely or partially released from work. 4) The employer should conclude an additional agreement with you on changing the working regime with the transfer of working hours to the time of classes, on sending you to advanced training with a break from work and maintaining average earnings in accordance with Art. 187 of the Labor Code of the Russian Federation for the duration of training. The rest of the time (you work more than 1 position, as I assume) can be provided in hourly work with the corresponding payment.

On-the-job training: clearance

It contains the name of the specialty or the level of qualification received by the employee as a result of study, lists the professional skills planned for development, indicates the procedure in which working hours will be paid if classes are supposed to be held on weekdays. What to bring to the tax office As confirmation that the trainee is a full-time employee, you will need to make a copy of his work book.

At the end of the training, the program received from the employee reflecting the questions passed, the act on the services rendered and (in the case of a commercial educational institution) the invoice will serve as accounting documents. In the case when it is supposed to study in another locality, it would be useful to attach travel documents and an invoice from the hotel to the package of documents.

Additional off-the-job training how to fill out a time sheet

You can add a topic to your favorites list and subscribe to email notifications. Nataliya Russian Federation, Moscow #1 March 21, 2011, 10:25 No ratings Good morning.

The employee went to the courses. How do you reflect this on the spreadsheet? How study leave? I want to draw the moderator's attention to this message because: A notification is being sent… TATYANA Russian Federation, Moscow Region #2 March 21, 2011, 10:34 am Advanced training with a break from work in the timesheet is indicated by the letter PC code or the digital code 07 .

Important

The Labor Code of the Russian Federation, an employee studying on the job, may be set a part-time regime, that is, he can combine work with training. Part of the first article. 199 of the Labor Code of the Russian Federation establishes mandatory conditions for inclusion in the student agreement.

These include, in particular: an indication of a specific profession, specialty, qualification acquired by the student; the obligation of the employer to provide the employee with the opportunity to study in accordance with the student agreement; the obligation of the employee to undergo training and, in accordance with the acquired profession, specialty, qualification, work under an employment contract with the employer for the period specified in the student agreement; period of apprenticeship; the amount of payment during the period of apprenticeship. The employer must create the necessary conditions for combining work with training (part five of Art.

196 of the Labor Code of the Russian Federation).
On-the-job training: design But let's return to the main topic of our article - on-the-job training. In this case, in the case documentation there are far fewer problems.
In the same way, it should be annual plan by the number and composition of students with the reasons and goals of such studies. An order for on-the-job training is prepared for each person sent, indicating the reasons for the need for retraining.
If an invited specialist or a representative of an educational institution will act as a teacher, a contract must be signed with him. When one of the employees of the company with a separate payment for teaching activities acts as a mentor, it is necessary to draw up an additional agreement with him to the employment contract. When sending on-the-job training, student contracts are drawn up with employees.

Professional development on the job

Labor Code of the Russian Federation). Thus: 1) Advanced training is your labor (i.e., performed during working hours) duty and should be included in the terms of the employment contract concluded with you; in which cases, for workers of which specializations, advanced training is carried out in one form or another, issues of remuneration, conditions for partial separation from work, etc.) should be established by a local act of a medical institution (collective agreement) but cannot worsen the position of workers in comparison with the current federal legislation. 3) Carrying out advanced training outside working hours (rest time) is a gross violation of labor legislation, an employee cannot be obliged to attend classes during rest, and the employer must organize the educational process during working hours.
If an employee is undergoing off-the-job training in another city, the letter code “PM” (digital “08”) is entered in the report card. If the training takes place in the city at the place of work - the letter code "PK" (digital "07"). 2.

How to pay for training days for employees - as working hours, or based on average earnings? In accordance with Article 187 of the Labor Code of the Russian Federation, when an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at his main place of work. Employees sent for advanced training with a break from work in another area are paid travel expenses in the manner and amount that are provided for persons sent on business trips.

What documents of the organization formalize the direction of a specialist to improve his qualifications on the job. Does the concept "on the job" imply that a specialist is trained in his spare time?

Answer

Further training by an employee is one of the types of apprenticeship (part 5 of article 196, part 1 of article 198 of the Labor Code of the Russian Federation).

If an employee is undergoing training on the job, then the institution is obliged to pay the employee wages in accordance with the employment contract for the time of work (in proportion to the time worked) and, if provided for by the agreement, for the time of study. The amount of the scholarship is determined and depends on the received profession, specialty, qualification. In this case, the scholarship cannot be less than 1 minimum wage.

The rationale for this position is given below in the materials of "Systems Lawyer" .

"Parties of the student agreement

An organization can conclude two types of student agreement - for retraining a specialist and for vocational training.*

A contract for vocational training can be concluded both with employees who are on the staff of the organization, and with citizens looking for work (applicants). The contract for retraining is concluded only with employees of the organization.

This is stated in article 198 of the Labor Code of the Russian Federation.

Studying time

During the training process, you can release an employee from work. However, on-the-job training is also allowed (part 1 of article 198 of the Labor Code of the Russian Federation). *

As a general rule, the time of study and work in the aggregate should not exceed 40 hours per week (Articles 91, 203 of the Labor Code of the Russian Federation). However, there are exceptions to this rule. For example, the training and work time of an employee cannot exceed 35 hours if:

 age of the employee from 16 to 18 years;

 the student is a disabled person of group I or II.

If the student is not yet 16 years old, then the time of his study and work cannot be more than 24 hours a week. This is stated in Part 1 of Article 92 of the Labor Code of the Russian Federation.

The procedure for concluding an agreement

A student agreement with an employee is additional to an employment contract (part 2 of article 198 of the Labor Code of the Russian Federation).

A student agreement is necessary to insure the organization against the risk of wasting funds. For example, after studying, the applicant will refuse to conclude an employment contract or the staff member will quit without having worked the time stipulated by the student agreement. In these cases, the student will be obliged (Article 207 of the Labor Code of the Russian Federation). If the employee, after completing the training, works out the period specified in the student agreement, then he will not have to reimburse the costs of training.*

The student agreement is concluded in writing in two copies. In it, be sure to indicate the specific profession, specialty, qualification that the student will acquire in the learning process. Further, in the contract, define the obligations of the parties. The administration of the organization must provide the student with the opportunity to learn. And the student is required to undergo such training.

This procedure is provided for in Article 199 of the Labor Code of the Russian Federation.

Obligatory conditions of the apprenticeship agreement are also during the period of apprenticeship. This is stated in articles 200 and 204 of the Labor Code of the Russian Federation. *

"Paying an apprenticeship

During the period of apprenticeship, applicants and staff are paid a stipend. Its size is determined by the student agreement and depends on the received profession, specialty, qualification. In this case, the scholarship cannot be less than 1. Such rules are established in part 1 of article 204 of the Labor Code of the Russian Federation.

“Is it necessary to pay training hours as overtime work. An employee undergoes advanced training at the initiative of the employer in the evening after work

No, it doesn `t need.

Overtime work is work outside the working hours established for an employee (part 1 of article 99 of the Labor Code of the Russian Federation). An employee who improves his qualifications in the evening after work does not perform a labor function directly during training. Thus, training time is not overtime work and is not payable as overtime work. This conclusion follows from articles 20, 97, 99, 152, 198, 204 of the Labor Code of the Russian Federation.

“An example of concluding a student agreement for retraining on the job

The director of the organization decided to master a new field of activity - the provision of services for the development of landscape design. In order not to search for a new specialist and not waste time on his adaptation, he decided to send an already working employee for retraining - A.I. Ivanova. With him was concluded."*

With the introduction of progressive technologies into production, an objective need arises for the employees to master new working methods. How to organize advanced training and draw up the relevant documents is described in the article.

Advanced training is one of the types of additional professional education. Its purpose is to update the theoretical and practical skills of specialists in connection with the increased requirements for the level of professional knowledge and the need to master modern methods solutions production tasks. This is stated in par. 2 p. 7 model provision on the educational institution of additional professional education (advanced training) of specialists, approved by Decree of the Government of the Russian Federation of June 26, 1995 N 610 (hereinafter referred to as the Model Regulation).

Important nuances of advanced training

Employer-initiated training and mandatory training

At the discretion of the employer. The need for professional training and retraining of personnel for their own needs is determined by the employer (part 1 of article 196 of the Labor Code of the Russian Federation). At the same time, the conditions and procedure for advanced training must be established by a collective agreement or agreement, an employment contract (part 2 of article 196 of the Labor Code of the Russian Federation).
According to par. 3, paragraph 7 of the Model Provision, training is carried out as necessary, but at least once every five years during the entire working life of employees. The frequency of training for employees of certain professions and specialties is established by the employer in a local regulatory act.

Compulsory education. The employer is obliged to send employees for advanced training if this is a condition for the performance of specific types of activities. This norm is established by Part 4 of Art. 196 of the Labor Code. Employees of certain specialties and holding certain positions are required, according to some laws, to undergo advanced training. These include, for example:
- scientific and pedagogical workers of state higher educational institutions and state scientific institutions (organizations) operating in the system of higher and postgraduate professional education (Article 21 federal law dated 22.08.1996 N 125-FZ "On higher and postgraduate professional education");
- employees of the railway transport, production activity which are directly related to the movement of trains (Federal Law of 10.01.2003 N 17-FZ "On Railway Transport in the Russian Federation");
- drivers and other employees of automobile and land urban electric transport, ensuring safety traffic(Federal Law of December 10, 1995 N 196-FZ "On Road Safety").

Types of advanced training

Depending on the needs of the employer, the amount of new knowledge and the terms of training, advanced training can be organized in different ways:
- short-term (at least 72 hours) thematic training on specific production issues. It is carried out at the place of the main work of specialists and ends with the passing of the corresponding exam, test or defense of the abstract;
- thematic and problematic seminars (from 72 to 100 hours) on scientific, technical, technological, socio-economic and other problems arising at the level of the industry, region, enterprise (association), organization or institution;
- long-term (over 100 hours) training of specialists in an educational institution for advanced training for in-depth study actual problems science, engineering, technology, socio-economic and other problems in the profile professional activity.
This is provided for in par. 4 - 7, paragraph 7 of the Model Provision.
At the same time, all additional professional educational programs are developed by educational institutions for advanced training independently, taking into account the needs and special wishes of the customer, as well as the requirements of state educational standards to the level of training of specialists in the relevant direction (specialty) (paragraph 2, clause 42 of the Model Regulations).

Forms of advanced training and guarantees for employees

According to paragraph 41 of the Model Regulations, advanced training can be carried out:
- with a break from work;
- without interruption from work;
- with a partial separation from work;
- on individual forms of education.

Preservation of the workplace and average earnings. According to Art. 187 of the Labor Code, when sending an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at his main place of work.

Business trip for advanced training. If the employee is sent to study in another area, he is paid travel expenses in the manner and amount that are provided for persons sent on business trips. In addition, for the entire time the employee is on a business trip, he should be paid average earnings(Article 187 of the Labor Code of the Russian Federation).

Both work and study. If an employee improves his qualifications on the job (or with a partial break) from production, he receives wages for the time actually worked (manufactured products).
If an employee combines training and work, their total duration should not exceed the daily norm of working time provided for by labor legislation (Article 91 of the Labor Code of the Russian Federation), internal regulations work schedule and the terms of the employment contract.

Where to go to study

Advanced training can take place either in the organization itself or in educational institutions for advanced training (part 2 of article 196 of the Labor Code of the Russian Federation). According to clause 8 of the Model Provision, these include:
- academies (with the exception of academies that are educational institutions of higher professional education);
- institutes for advanced training (improvements) - sectoral, intersectoral, regional;
- courses (schools, centers) for advanced training, training centers employment services.
Professional training can also be obtained from a specialist with the required qualifications (clause 3, article 21 of the Law of the Russian Federation of July 10, 1992 N 3266-1 "On Education").
All of the listed institutions are required to have a license to conduct educational activities (clause 1 of the Regulation on Licensing Educational Activities, approved by Decree of the Government of the Russian Federation of March 31, 2009 N 277).
This requirement does not apply (clause 2 of the Regulation on Licensing Educational Activities, approved by Decree of the Government of the Russian Federation of March 31, 2009 N 277):
- educational activities in the form of one-time lectures, seminars, internships, when a document on education or advanced training is not issued;
- individual training an employee with a specialist with the appropriate qualifications.

We send an employee for professional development

Internal documents on referral for advanced training

According to the Letter of the Ministry of Finance of Russia dated May 16, 2002 N 04-04-06 / 88, the basis for sending employees to advanced training courses can be:
- a training plan that indicates the reasons and goals for training employees, as well as their names and positions (sample on p. 50);
- the order of the head on the direction for advanced training, in which it is necessary to justify the production need for additional education of the employee (introduction of new equipment, expansion of production, etc.), and also indicate that he is sent for training at the initiative of the employer.

Closed joint-stock company
"Primorskie heating systems"

The order will be the basis for the employee to attend training sessions.

Contract for the provision of educational services

When sending employees for advanced training, the employer must conclude an agreement with an educational institution (paragraph 16, clause 7 of the Model Regulations).

Contract form. Sample Forms contracts for the provision of educational services are given in the Orders of the Ministry of Education of Russia of July 10, 2003 N 2994 and of July 28, 2003 N 3177, as well as in methodological recommendations on the conclusion of contracts for the provision of paid educational services in the field of education (Letter of the Ministry of Education of Russia dated 01.10.2002 N 31yu-31nn-40 / 31-09). But, as a rule, the form standard contract develops an educational institution.
The document must indicate the program, form (full-time, part-time, part-time), the cost and duration of the employee's training, as well as the name of the document that he will receive upon completion.
The contract is drawn up in two copies - one remains with the employee, the other - in the educational institution.
Please note: the customer of educational services should be the employer, not the employee. Otherwise, the organization will not be able to take into account the amount of expenses for paying for training when calculating income tax.

Attachment to agreement. Attached to the agreement:
- training program educational institution indicating the number of hours of attendance;
- a photocopy of the license to conduct educational activities by an educational institution.

Additional contract with the employee

According to part 2 of Art. 197 of the Labor Code, an employer who sends an employee for advanced training must conclude an additional contract (agreement) with him, which will spell out the duties of the employee after the completion of the training. For example, you can specify the condition compulsory working off employee of a certain period, establish sanctions for violation academic discipline, the procedure for reimbursement to the employer of the funds spent in cases of incomplete working out of the established period or interruption of training. A sample agreement is provided below.

Sample Agreement (download in Word format)
Sample Agreement

Education documents

According to paragraph 27 of the Model Regulations, the development educational programs advanced training with a volume of more than 72 hours ends with a mandatory final certification. The following types of certification tests are provided:
- final exam in a separate discipline;
- final interdisciplinary exam on the training program;
- abstract on a separate discipline or a number of disciplines;
- preparation and defense of attestation work (final, thesis or graduation project).
This follows from paragraph 6 of the Recommendations for the final state certification, approved by Appendix 1 to Instruction letter Ministry of Education of Russia dated November 21, 2000 N 35-52-172in / 35-29.
Depending on the number of training hours, an employee who has undergone advanced training is issued the following documents state standard:
- certificate of short-term advanced training - for persons who have completed training under the program in the amount of 72 to 100 hours;
- certificate of advanced training - for persons who have completed training under the program in the amount of more than 100 hours;
- diploma of professional retraining- for persons who have completed more than 500 hours of training under the program;
- a diploma of qualification - for persons who have completed training under the program in the amount of more than 1000 hours.
This is provided for by paragraphs 1 - 3 of the Requirements for state documents on advanced training and professional retraining, approved by Appendix N 1 to the Decree of the State Committee for Higher Education of Russia dated December 27, 1995 N 13 and paragraph 28 of the Model Regulation.
The original document on advanced training is kept by the employee, and a copy should be filed in the employee's personal file.
But not always at the end of training, an employee can receive a state-recognized document on education. Do not issue such documents to organizations that maintain educational activities not subject to licensing - in the form of one-time lectures, internships and seminars, as well as teachers involved in individual labor pedagogical activity. The volume of the curriculum in this case is less than 72 hours, and upon completion, students can be issued a certificate indicating the topic and volume of training hours. Sample certificates each institution develops independently.

Services rendered act

At the end of the training, the educational institution is obliged to submit to the organization an act on the services rendered. It should contain the period of study, the name of the study program and its cost in rubles.

sample act (download in Word format)
sample act

For long-term training, the act should be drawn up separately for each reporting period, that is, once a quarter, and the cost of paying for educational services should be included in the costs on a quarterly basis.
Information about advanced training must be entered in sect. V "Advanced training" of the employee's personal card (form N T-2). But only if, upon graduation, the employee received a certificate, certificate or diploma of the established form. This is stated in paragraph 28 of the Model Provision.

Studying in another area

If an employee is sent to study in another area, his trip is issued as a business trip. In this case, in addition to those listed above, the following documents must be issued:
- job assignment (form N T-10a), signed by the head structural unit. At the end of the business trip, the employee draws up a brief report on the completion of the task, and the head of the structural unit makes an appropriate conclusion;
- an order (instruction) to send an employee on a business trip (form N T-9 or N T-9a);
- travel certificate (form N T-10);
- a report on the completion of the task (on the form of a service assignment). It is compiled by an employee who has completed training, and the head of the structural unit makes a conclusion about the completion of the task.
All said documents are drawn up on standard forms, which are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1.
When an employee is sent for advanced training in another locality, he retains workplace(position) and the average salary at the main place of work. In addition, the employee must pay travel expenses in accordance with the rules provided for business trips (Article 187 of the Labor Code of the Russian Federation). This means that the procedure and amount of reimbursement of expenses related to business trips, are determined by a collective agreement or a local regulatory act (part 2 of article 168 of the Labor Code of the Russian Federation). Travel expenses include, in particular, the following expenses:
- travel of the employee to the place of business trip and back;
- renting a dwelling;
- daily allowance within the limits (700 rubles - for expenses taken into account for the purpose of paying personal income tax (paragraph 10, clause 3, article 217 of the Tax Code of the Russian Federation)).
Upon returning from a business trip, the employee must submit an advance report on the funds spent and documents confirming the expenses incurred during the business trip within three working days.
Recall that advanced training with a break from work in the timesheet is indicated by the letter code PC or the digital code 07. This follows from the Instructions for the use and filling out forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1.

Accounting for expenses for advanced training

Expenses associated with paying for additional professional education of an employee in the interests of the organization are recognized as expenses for ordinary activities (clause 5 of PBU 10/99). These expenses are taken into account in the amount of actually incurred expenses and are reflected in the debit of the cost accounting accounts in correspondence with the credit of account 76 (Instructions for the application of the Chart of Accounts accounting, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).
If the expenses for advanced training of an employee relate to several reporting periods, then they are recorded on account 97 and written off in the manner established in the accounting policy of the organization (evenly, in proportion to the volume of production, etc.) during the period to which they relate. This is stated in paragraph 65 of the Regulation on accounting and financial statements in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.
You can confirm the fact of the provision of educational services for accounting purposes by the relevant act and a copy of the document on education (diploma, certificate, etc.).
The amounts of average earnings retained by the employee for the period of advanced training are taken into account as expenses for ordinary activities as labor costs (clauses 5 and 8 of PBU 10/99). They are reflected in the debit of the production cost accounting account in correspondence with the credit of account 70.
Expenses for a business trip related to advanced training are also recognized as expenses for ordinary activities as of the date of approval of the advance report by the head of the organization (clauses 5 and 8 of PBU 10/99). They are reflected in the debit of the cost accounting accounts and the credit of account 71. Issuance Money posted worker is reflected in the posting:
Debit 71 Credit 50.

Taxes and contributions from the costs of training

The procedure for taxation of training expenses will depend, in particular, on the availability of supporting documents, the fulfillment of the conditions for recognition of such expenses, and also on whose initiative it is carried out.

income tax

Tuition expenses. According to paragraph 3 of Art. 264 tax code expenses for advanced training are included in other expenses related to production and sales (Letter of the Ministry of Finance of Russia dated April 21, 2010 N 03-03-06 / 2/77). If the accrual method is used, then these expenses are taken into account at the time of submission of the act on the provision of educational services, and with the cash method - on the day of payment on the basis of the relevant documents (payment orders, receipts for cash receipts, etc.) (clauses 3 paragraph 7 article 272 and paragraph 3 article 273 of the Tax Code of the Russian Federation).

Conditions for recognition of expenses. The costs of advanced training are taken into account when calculating income tax if:
- a Russian educational institution has a license, and a foreign institution has the corresponding status (clause 1, clause 3, article 264 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated 06.10.2009 N 03-03-06 / 4/84). The status of a foreign educational institution can be confirmed by a license, program, charter or other documents, the list of which depends on the specifics of its activities, as well as on the requirements of the legislation of a foreign state regarding confirmation of the status of an educational institution (Letter of the Ministry of Finance of Russia dated 05.08.2010 N 03-04-06 /6-163). Therefore, to primary documents a copy of the relevant document should be attached;
- between the organization and the educational institution a contract for training has been concluded (clause 2 clause 3 article 264 of the Tax Code of the Russian Federation);
- an employee who improves qualifications works in an organization on the basis of an employment contract (clause 2, clause 3, article 264 of the Tax Code of the Russian Federation);
- the employee is trained in the interests of the employer (clause 23, clause 1, article 264 and clause 29, article 270 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated May 25, 2007 N 03-03-06/1/312). A document confirming this fact can be an order of the head, which will indicate that the employee was sent for training at the initiative of the organization and in connection with the production need.
If these conditions are not met, the expenses for advanced training are not recognized in tax accounting. At the end of the tax period, they should be excluded from the composition of expenses that reduce the taxable base for income tax, and attributed to non-operating income.
In addition, it is impossible to take into account the costs of training (clause 2, clause 3, article 264 of the Tax Code of the Russian Federation):
- not supported by supporting documents;
- related to the maintenance of educational institutions or the provision of free services to them;
- related to the payment of additional services provided by an educational institution for the period of study, if they are not related to production needs (for example, payment for meals or a cultural and entertainment program, if their cost is highlighted in the documents as a separate line);
- produced not in the interests of the organization, for example, if the new knowledge received by the employee will not be used by him in the production process (Letter of the Ministry of Finance of Russia dated May 25, 2007 N 03-03-06 / 1/312).

supporting documents. In order to recognize for tax purposes the profit of expenses for advanced training, documentary evidence of expenses can be an agreement with an educational institution, an order from the head to send an employee for training, a curriculum of an educational institution indicating the number of hours of visits, a certificate or other document confirming that employees have completed training, the act of providing services. This is stated in the Letter of the Ministry of Finance of Russia dated April 21, 2010 N 03-03-06 / 2/77. The same documents are also needed for the recognition of expenses for studying abroad (Letter of the Ministry of Finance of Russia dated February 28, 2007 N 03-03-06 / 1/137).
Recall that the employer paying for training is obliged to keep the documents related to this for at least four years (clause 8, clause 1, article 23 and clause 2, clause 3, article 264 of the Tax Code of the Russian Federation).

Travel expenses. If, for the purpose of advanced training, an employee was sent to another area, then the organization has the right to include the cost of travel to and from the place of training, as well as the cost of living and daily allowance, as part of travel expenses. These costs are taken into account in full amount as part of other expenses on the basis of paragraphs. 12 p. 1 art. 264 of the Tax Code (Letter of the Ministry of Finance of Russia dated February 28, 2007 N 03-03-06 / 1/137). The date of recognition of expenses is the date of approval of the advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia of February 28, 2007 N 03-03-06 / 1/137).

Average earnings. If an employee improves his qualifications off the job, then the average earnings paid to him for the period of study are included in labor costs on the basis of clause 19 of Art. 255 of the Tax Code.

personal income tax, insurance premiums and contributions in case of injury

Tuition payment. The amount of payment for advanced training of an employee is not subject to income tax individuals and insurance premiums, if the institution where the employee is studying has a license for educational activities (or the corresponding status for a foreign educational institution). This conclusion follows from paragraph 21 of Art. 217 of the Tax Code and paragraph 12, part 1, art. 9 of the Federal Law of July 24, 2009 N 212-FZ (hereinafter - Law N 212-FZ).
This also applies to the case if the employee is trained by a specialist who has the appropriate qualifications (Letter of the Ministry of Finance of Russia dated July 17, 2009 N 03-04-06-02 / 50). Such qualification must be confirmed by a special document - a qualification certificate, license, diploma, etc. (Clause 3, Article 21 of the Law of the Russian Federation N 3266-1).
The amount of payment for the training of an employee sent by the employer to advanced training courses does not need to be charged contributions in case of injury, since they are not payment for the work (income) of the employee. This follows from paragraph 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of 03/02/2000 N 184 (hereinafter referred to as the Rules).

Travel expenses. The income of an employee sent to improve his skills in another area does not include daily allowances if they do not exceed 700 rubles. for each day spent on a business trip on the territory of the Russian Federation (2500 rubles - on the territory of a foreign state), as well as documented expenses for travel to and from the destination and expenses for renting a dwelling (clause 3 of article 217 of the Tax Code of the Russian Federation).
Insurance premiums, as well as contributions in case of injury, are not charged on the amount of travel expenses (part 2 of article 9 of Law N 212-FZ, clause 10 of the List of payments for which insurance premiums are not charged to the FSS of the Russian Federation, approved by the Decree of the Government of the Russian Federation of 07.07.1999 N 765, and Letter of the FSS of the Russian Federation of 03.18.2009 N 02-18/07-2165).

Average earnings. The amount of average earnings paid to an employee for the period of advanced training with a break from work is subject to personal income tax, insurance premiums and mandatory insurance premiums. social insurance from accidents at work and occupational diseases(clause 6, clause 1, article 208 of the Tax Code of the Russian Federation, part 1, article 7 and part 1, article 8 of Law No. 212-FZ and clause 3 of the Rules).

VAT on educational services

The amount of the training fee for an employee aimed at advanced training may or may not include value added tax.
Subject to VAT educational services provided by commercial educational institutions or relevant specialists (clause 1, article 143 of the Tax Code of the Russian Federation). The tax is calculated at a rate of 18% (clause 3, article 164 of the Tax Code of the Russian Federation). In the accounting of the customer of educational services, the amount of tax allocated in settlement documents is reflected in the debit of account 19 in correspondence with the credit of account 76.
In addition, the following are subject to VAT:
- Additional services provided by an educational organization, in particular, providing students with food and accommodation, since they are not related to production needs (Letter of the UMNS of Russia for Moscow dated January 28, 2003 N 24-11 / 05512);
- services for conducting one-time lectures, internships, seminars and other types of training that are not accompanied by final certification and the issuance of documents on education or qualifications (Letter of the Ministry of Finance of Russia dated August 27, 2008 N 03-07-07 / 81).

Services not subject to VAT:
- non-commercial educational organizations in the field of education, located on the territory of the Russian Federation, for the conduct of training and production (in the areas of basic and additional education specified in the license) process, with the exception of consulting services (clause 14, clause 2, article 149 of the Tax Code of the Russian Federation). Such a benefit applies only to those educational services that are named in the license of the educational institution (Letter of the Federal Tax Service of Russia for Moscow dated May 6, 2005 N 19-11 / 32602);
- rendered outside the territory of the Russian Federation (clause 3, clause 1, article 148 of the Tax Code of the Russian Federation).

"Input" VAT, paid to a commercial educational institution or a specialist with the appropriate qualifications, can be deducted when calculating the amount of value added tax, if in accordance with paragraphs. 1 p. 2 art. 171 and paragraph 1 of Art. 172 of the Tax Code:
- the parties signed an act on the provision of educational services;
- the organization has an invoice indicating the amount of value added tax.
In accounting, the acceptance for accounting of tax on expenses for advanced training is reflected in the posting:
Debit 68, sub-account "Calculations for VAT", Credit 19.

Example. The head of CJSC "Primorskie heating systems" decided to send a fitter-installer of instrumentation equipment V.L. Kabanchikov for advanced training courses from November 1 to November 13, 2010. For this purpose, the organization entered into an agreement with the Vladivostok Production and Training Plant. Training should take place off-the-job. Its cost is 10,000 rubles, which were transferred to the plant on October 28.
educational institution is non-profit and has a state license for educational activities. Upon completion of the course, the employee received a certificate. What wiring should be done in this case?
Solution. Based on the agreement between the organization and the educational institution, the following entries were made in accounting.
28 of October
Debit 76 Credit 51
- 10,000 rubles. - funds were transferred for training an employee at a training center.
November 13 (date of signing the act on the provision of services)
Debit 20 Credit 76
- 10,000 rubles. - reflects the cost of professional development of the employee.
Since the training is conducted in the same locality where the employer organization is located, the employee is paid only the average earnings during the study (Article 187 of the Labor Code of the Russian Federation). Personal income tax, insurance premiums and contributions in case of injury should be charged on it (clause 6 clause 1 article 208 of the Tax Code of the Russian Federation, part 1 article 7, part 1 article 8 of Law N 212-FZ and clause 3 of the Rules) .
The cost of paying average earnings to an employee aimed at advanced training is recognized as part of labor costs in the month of accrual (clause 6, article 255 and clause 4, article 272 of the Tax Code of the Russian Federation). The amount of insurance premiums accrued on it refers to other expenses associated with production and sale, on the basis of paragraphs. 49 paragraph 1 of Art. 264 of the Tax Code (Letter of the Ministry of Finance of Russia dated April 13, 2010 N 03-03-06 / 1/260). Contributions in case of injury are also taken into account as part of other expenses on the date of their accrual (clause 45, clause 1, article 264 and clause 1, clause 7, article 272 of the Tax Code of the Russian Federation).
Thus, in November, the accountant reduced income tax by the amount of payment for advanced training, average earnings paid to the employee during the training period, and insurance premiums accrued on him.