The sums paid by the enterprise for study of the worker on one specialty, are considered as the additional benefit if the worker works on other specialty

GNAU letter from 24.01.06 of No. 409/k/17-0715 is considered.

GNAU letter About letter consideration from 24.01.2006 of No. 409/K/17-0715

The sum paid by the employer to an institution of education on account of compensation of cost of a podgoyotovka (retraining) of the hired worker on a profile of activity or the general proizvodstvenyony need of the enterprise, doesn’t join in structure of the taxable income of the hired person.

In case the hired worker receives an obrayozovaniye on one specialty, and under the contract with the enterprise will fulfill on is mute 3 years in a position on other specialty, not otslezhi­vaetsya communication of study with production potrebno­styami the employer. Therefore the sums which upla­chivayutsya the enterprise for study in this case, it is necessary to consider as the additional benefit.

The income received from the employer as the doyopolnitelny benefit, joins in structure of the total monthly taxable income, with kotoro­go the enterprise holds a tax on a rate of 13 %.

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