Both ours and yours: how an employer can save on employee training

Hello, Habr! My name is Ekaterina Sokolova and I am engaged in tax planning. I work for Lemchik, Krupskiy & Partners and specialize, among other things, in it benefits. I often hear a request about how to save on employee benefits. Today I will talk about one of these methods, it is not only real, legal, but also quite beneficial for both parties.

Nowadays, company leaders no longer ask the question whether it is necessary to train employees. This applies to both adaptive training, when an employee just comes to the company and studies the already established internal methods and approaches in work, and situations when an employee needs to improve his skills, study the product line, the work of specific software, language, etc.

But few people know that in addition to the costs of training employees, you can also save money. Moreover, such savings often exceed the volume of expenses already from the first month of study! In order to achieve such an effect, it is enough to comply with the requirements of the law and conclude apprenticeship agreements with the trainees.

And what is the benefit?

Firstly, one of the conditions of the student agreement is the payment of a scholarship to the student. Unlike salary, a scholarship is a social payment, it is not tied to the results of work, and therefore is not subject to insurance premiums.

In addition, the employer has the right to take the scholarship payments into account for the purposes of accounting for income tax. The only exception will be the situation when an apprenticeship contract is first concluded with a potential employee, but after completing the training, the student for some reason is not accepted into the state (he did not master the training program or changed his mind).

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 Summing up, I want to note that if your company has already developed a learning process or you bear the cost of educational services, or maybe you are just planning to implement a training system at the enterprise, be sure to analyze the opportunities that labor and tax legislation provides you in order to choose the best way registration of relations with both employees and third parties.