The basis of receipt is full reimbursement of expenses. Reimbursement of employee training costs. How to claim damages

AT recent times Employers are very active in their efforts to improve the skills of their staff. Learning through production allows you to bring the enterprise to a new economic level, improve the quality of manufactured goods, as well as improve work efficiency. But not always everything planned comes true. Sometimes an employee, having received a proper education, writes a letter of resignation. What should the employer do in this case, because he has already incurred rather big expenses. Today we will show you how to properly formalize relations with an employee, so that in the event of his dismissal, you can reimburse the costs of training an employee.

What conditions need to be fixed in the contract

Before sending an employee to training, it is necessary to conclude an agreement with him, which obliges him to work at your enterprise for a specified period after receiving education.

Such an agreement is an addition to. By the way, when employing a person who has successfully completed the entire course of study, a probationary period is not provided. The employer who paid for the training wants to see educated personnel at the enterprise, but there are situations when employees who have completed the training do not seek to continue working at the enterprise that gave them such an opportunity. In this case, the management of the company has the right to demand that the student reimburse the costs associated with the training of the employee (Article 207 of the Labor Code of the Russian Federation). How to correctly calculate, it is said in Art. 249 of the Labor Code of the Russian Federation. That is, upon dismissal of an employee, the enterprise may claim reimbursement of expenses incurred for his education, in the amount proportional to the time not worked.

To avoid disputes in the future, when concluding an additional agreement for education, try to reflect in it all the controversial issues:

  • The period during which the student must work after completing the training.
  • In which educational institution the employee will be trained.
  • What reasons for dismissal will be considered valid, and what are not.
  • Types of expenses that the employer will incur during the training of future personnel.
  • Terms of reimbursement of expenses to the enterprise in case of dismissal without good reasons.

Some employers, in addition to the costs directly for training, consider it lawful to recover from former student travel expenses, payment and other expenses. However given point vision is not supported by legislation, which refers only to the reimbursement of tuition costs.

How to claim damages

After the dismissal of the employee, it will no longer work. This issue is regulated by Art. 248 of the Labor Code of the Russian Federation. If the amount of the recovery does not exceed the average monthly earnings, the employer can independently carry out the recovery by issuing an appropriate one. Before that, he needs to receive a letter from the employee, in which he expresses his consent to the fact that in the final calculation of his salary, losses for his training will be repaid. Based on this document, accounting staff have the right to withhold the relevant amounts.

In case of excess costs, reimbursement is made in court. If this provision is violated, the student has the right to apply to the judiciary and challenge the actions of the employer. If the amount to be reimbursed is too large for the employee, then he can agree with the employer on some installments. But it is better to decide this issue in advance and describe all the possible nuances in the student agreement.

Summarizing the above, we repeat that sending employees to training is a rather profitable undertaking, but, in order to avoid unpleasant consequences for both parties, stipulate all the details when concluding a contract.

22.03.2004

Answers to the questions of applicants of the first vice-rector N.V. Baryshnikov
1. Training on the basis of full reimbursement of training costs (TOT) - what is it? like this?

PVZ - this abbreviation has already become known to the applicant. We are talking about entering a university on the basis of an agreement on full reimbursement of tuition costs, which is concluded between the university and an individual. Acceptance under PVZ agreements is carried out in excess of check digits admission, approved by the Ministry of Education of the Russian Federation. Therefore, applicants entering under the PVZ agreement do not participate in the general competition, because they study on a paid basis. You can pay for your education both for the entire period at the same time, and annually before the actual start. school year as stipulated in the PVZ agreement.
The selection of students entering the PVZ is carried out based on the results entrance examinations, which are conducted in the form of an interview in the disciplines provided for by the Rules for admission to the relevant faculty.

2. At the faculty Spanish"It is planned to train specialists in the direction: 023000 - Theory and practice of intercultural communication. Graduate qualification: "Linguist, specialist in intercultural communication (with knowledge of Spanish and English)" - is such training still planned or already underway?

Training in the specialty Theory and Practice of Intercultural Communication is carried out at the faculties of French, Spanish and German. Training in this specialty is carried out at the faculty French already the 5th year, at the faculties of Spanish and German languages ​​the 3rd year.

3. Tell us about paid education: are there any differences in exams (exam dates) for paid and budget forms, prices ... Please answer me these and subsequent questions, because it is very difficult and inconvenient to come to an open day!

Read my answer to question #1 carefully.

4. Is there an opportunity in PSLU to study only foreign language without other related subjects on the basis of higher education? If YES, then: - how old;
- payment amount;
- the document received after training.

Answering this question, I would like to draw the attention of applicants to the following circumstances. The study of a foreign language "without other related subjects" is carried out on language courses, at the end of which a document that has no legal force may be issued. Currently, PSLU has applied to the Ministry of Education with a request to allow, as an experiment, the training of bachelors of linguistics with a three-year term of study. In the near future we will post information on this issue on our website.

5. Are trial exams held at the university and what do they give the applicant?

Trial exams at the university have been held for more than 10 years. In 2004, rehearsal exams are scheduled for May 14, 15, 16. Rehearsal exams give a lot to the applicant. Firstly, the applicant gets acquainted with the content of the entrance examinations, "rehearses" it, in particular, the strengths and weaknesses of his preparation, in order to eliminate gaps in knowledge in the remaining 2 months; secondly, rehearsal exams allow the applicant to acquire psychological stability and adapt.

6. Are there any benefits for the guys entering PSLU after the army?

Yes, upon admission to PSLU demobilized from the ranks Russian Army enjoy the benefits provided for by the legislation of the Russian Federation if they have a recommendation from the command of the military unit.

7. Does the university provide employment for its graduates?

Yes, the university is engaged in the employment of its graduates. Currently, this area of ​​activity has been transferred to the Vice-Rector for Public Relations and Organizational Affairs Grankin A.Yu.

8. Is it realistic to get a place in a hostel for freshmen from other cities?

Really.

9. Is a deferment from the army given to students studying at the preparatory department.

No, students at the preparatory department are not granted a deferral, because the PO refers to the pre-university form of education and benefits do not apply to PO students.

10. Dear Sirs,
I would be very grateful if you could send me to my e-mail information regarding admission to your university on the basis of higher education, the form of study is part-time, faculty "Public Service and Management", specialization - 061100. Thank you in advance, Inga Levy.

Persons with higher education who want to get a second higher education come under an agreement on full reimbursement of expenses, since the second higher education, according to the law on education, is paid.

11. Good afternoon!
Please tell me if you have courses for learning to work in Photo Shop, Power Point, Excel. Sincerely, Xenia.

At University additional education there are more than 40 specialties including Photo Shop, Power Point, Excel. IDOP phone 2-31-87

12. Good afternoon!
Briefly about myself: I graduated high school in Georgievsk with in-depth study of English language in 1997 with a silver medal, now I am a 4th year student of the correspondence department of the Faculty of Law (term of study is 5 years) at the branch of the Russian State University for the Humanities in Moscow.
Georgievsk. What are the admission rules for me to your university? Which course can I enroll in? Can I enroll in a free department? Sincerely. Lyudmila.

Dear Lyudmila, you can enter our university in the following way:
1 - graduate from the Faculty of Law and enter our university for a second higher education on a paid basis;
2 - enroll in our 1st year course with a certificate of secondary education and a silver medal in the general competition free of charge. At the same time, at the university where you study, you must change your status by becoming a student on a paid basis.

13. zdrastvuyte, ya pishu vam iz daleka, iz Egypta, ya davno uvlekayus russkim yazikom i u menya ochen silnoe jelanie viuchit evo professionalno. i moi druz "ya iz Rossii rekomendovali mne vashe zavedenie. i ya budu ochen blagodaren vam esli vi proshlete mne usloviya postupleniya dlya inostrancev, menya interesuet ne tolko russkiy yazik no i istoriya i kultura svyazanaya s etim yazi. ya komsam vladeyazi istranst vladskim govoryu na angliyskom, me podoshel bi perevodcheskiy fakultet gde s angliyskovo na russkiy. ya kak bi ne v kurse vashey obrazovatelnoy sistemi, no ya polagayus na vas i ochen nadeyus chto mne pomojete. ya budu jdat ot vas novostey. Magomed, Cairo.

Pyatigorsk State Linguistic University accepts students from near and far abroad. In order to become a student of our university, a foreign citizen must first of all provide a certificate of secondary education, the equivalence of which to a certificate of secondary education must be confirmed by the Department of International Education and Cooperation of the Ministry of Education of Russia. In case of recognition of the document on education, PSLU makes an invitation to study to a foreign citizen. Foreign citizens study at our university on the basis of individual contracts for the provision of educational services. Just like the citizens of Russia, foreign applicants are interviewed in the Russian language.
Foreign citizens who do not speak Russian are admitted to the preparatory department. at the end of which they are transferred to the first year of their chosen faculty.

14. Dear scientists, I ask you to inform about the possibility of a doctor to engage in research work on the marketing of spa services at your department.
Sincerely, F.Kh. Shidakova

Dear F.Kh. Shidakov, there is no postgraduate study in marketing at our university.

15. I want to know: Do you have Russian language courses for foreigners, eg 3 weeks in May/June 2004 (like hobbies), 4 lessons per day?
Sincerely, Alfred Anderau,
Adligenswil (near Lucerne, Switzerland)

Pyatigorsk Linguistic University provides a diverse range of educational services for foreign citizens: full course of study, internships, postgraduate studies, included education, short-term courses in Russian (from 4 weeks to one-year courses). The period and intensity of classes are negotiated individually, depending on the desire and needs of the customer.

16. Good afternoon!
I graduated from PSLU in 1999. And now I want to continue my education. Faculty interested in me public service and management, namely his specialty: organization management and public relations. In this regard, I would like to ask:
1. Is there a possibility of distance learning?
2. In which course can I be enrolled, taking into account my first university degree (Anglo-Psychology)?
3. To what entrance exams, in this regard, I need to prepare?
4. What is the ratio of state employees and applicants entering on a contractual basis at the correspondence department?

You can enter the faculty of GSU at extramural under the PVZ agreement, as already having a higher education.

17. Hello! I have a question for you or the administration.
I studied for almost 4 years at the Moscow Institute of Yaz and went to Canada, where I have been living for several years. Question.
THEORETICALLY: can PSLU officially evaluate my academic certificate from Moscow, plus take into account several years of my life in Canada as practical training/practice, plus take into account my absolutely fluent English, plus take into account the official Canadian teacher courses I have completed, etc., and on the basis of this issue me a DIPLOMA .
If it is THEORETICALLY possible, then what are: pretsedura, requirements, payment, etc.
At my institute it is possible, but too expensive.
For my part, I will try to help PSLU with the student exchange program, internships or in any other matter.
Sincerely. Svetlana.
Toronto.

Toronto, Svetlana. You need to recover at our university for a professional bachelor's degree program, eliminate the difference in curricula, and pass the final certification for a bachelor's degree. In this case, you will receive a bachelor's degree.

18. Hello, I am a 3rd year KIMPIM student of the Faculty of Management, I want to go to work in the USA during summer holidays to improve your knowledge of the English language. I want to learn:
- what programs do you send
- timing and form of interviews
- what percentage of the guarantee do you provide that I will leave.
- Now there is a mandatory interview at the embassy, ​​what can you say about this.
Sincerely, Elena.

Currently, the Office of International Relations does not run programs to send students to work in the United States.

19. I have a few questions about your educational institution, which I would like to enter, for a paid department.
1-Is it possible to study at two different faculties at the same time.
2-Is it possible to take two training courses in one academic year, with distance learning.
3-Is it possible to take exams online.

You can study at two faculties at the same time, only at one you will be a student, and at the other a student, i.e. for a fee. The possibility of taking the exam online is being worked out.

20. When can I enter the University class?

The university class is formed in the month of May.

21. At the faculty of "Journalism" is in-depth study English language or not?

The Department of Journalism provides in-depth study of the English language.

22. And what exams do you need to take at the faculty of "Journalism"?

The same as in the Faculty of Philology.

In the section on the question What does training with full cost recovery mean? given by the author Prosody the best answer is On a commercial basis.
In general, depending on which faculty and which university you go to. Prices can range from 25 to 80 thousand. This is paid education.
Source: What was written below is called the target direction.

Answer from 22 answers[guru]

Hello! Here is a selection of topics with answers to your question: What does training with full cost recovery mean?

Answer from relax[guru]
When teaching students on the terms of full reimbursement of costs associated with training, an appropriate agreement is concluded between the parties involved. With an abbreviated form, training is conducted only on a contractual basis. Students of the commercial basis of education enjoy all the rights provided for students of higher educational institutions with the exception of the right to receive a budget scholarship.
Compensation for expenses is made in rubles and in the first year of study is announced when applying for admission. The amount of compensation for tuition costs in the second and subsequent years is determined by the amount of expenses of the previous year, taking into account the annual inflation index published in the statistical authorities. Compensation for expenses is made in accordance with the concluded agreement in equal shares before the start of the next session of the current academic year. The duties of students of the commercial basis of education additionally include the point of timely payment for tuition. Payment is made in the accounting department of the branch. In case of late payment, such students are subject to expulsion from the university.

AGREEMENT for the provision of educational services

for the training of a specialist with higher education

based on full tuition reimbursement

№ __________________________________________

Khanty-Mansiysk « ___ » ________ 2 0 __G.

State educational institution of higher professional education"Yugorsky State University», acting on the basis of the Certificate of making an entry in the Unified State Register of Legal Entities on a legal entity registered before July 01, 2002, series 86 No. 0 issued by the Interdistrict Inspectorate of the Ministry of Taxes and Dues of Russia No. 1 for Khanty-Mansiysk autonomous region November 15, 2002, licenses for the right to carry out educational activities, issued by the Federal Service for Supervision in Education and Science for a period up to September 08, 2011, (hereinafter YuGU), in the face Vice-Rector for academic work Shapkina Olga Fedorovna, acting on the basis of (power of attorney No. 21 dated 01.01.2001) of the Charter, on the one hand,

Passport series ___ No. __________

issued "__" of the year

and _______________________________________passport series ________ No. __________

issued "___" ________________ of the year _____________________________________________________________.

_____________________________________________, ____________________________________________.

1. The Subject of the Agreement

1.1. YuGU, in accordance with the rules of admission (transfer, restoration), accepts the Consumer to receive higher vocational education according to the educational program ____________

________________________________________________________________________________________

full-time / part-time (underline as appropriate) form of training on the basis of full reimbursement by the Customer of the costs of training.

1.2. The normative period of study for this educational program in accordance with the state educational standard is _____ years. The place of provision of services is determined

Khanty-Mansiysk for the period specified in the license for educational activities, for the remaining period - at the place of registration of YuGU. The term of study in accordance with the working curriculum (individual schedule) is from September 1 to August 31.

1.3. After the Consumer completes the full course of study, successfully completes the final certification and pays the cost of education, he is issued a state-recognized diploma in specialties(direction), after accreditation in the prescribed manner, or a document on the development of certain components of the educational program in case of expulsion of the Consumer from the educational institution before he completes the training in full.

2. Contract price and calculation procedure

2.1. The Customer fully pays the cost of training the Consumer to train a specialist with a higher education.

2.1.1. The customer pays for the training in two instalments. Each contribution is 50% of the tuition fee for the current academic year.

2.1.2. Payment is made in the following order:

When the Consumer is enrolled in the first course, the Customer makes the first installment within 2 days from the date of the announcement of the list of places recommended for enrollment with full reimbursement of tuition costs, the second installment - until February 15 of the current academic year.

For the training of the Consumer in the second year and above, the Customer makes the first installment - until September 15 / October (full-time / part-time education), the second installment - until February 15.

Payment can also be made in general for the entire year of study.

2.2. The amount of payment for the entire academic year is __________________________________

__________________________________________________________________________________________

Not subject to VAT.

2.3. Payment amount at the moment enrollment/recovery/transfer in YuSU is _______________

--- //---//---__ ________________________________________________Not subject to VAT.

2.4. The amount of tuition costs is calculated for each academic year, based on the cost estimate for paid educational activities, and can be changed unilaterally. Information about the cost of education is sent to the dean's offices, which bring to the attention of students studying with full reimbursement of tuition costs (announcements, information on the stands). The customer is obliged to pay the amount of training costs within the time specified in clause 2.1.2 by entering into an additional agreement to this contract. An additional agreement for the next academic year is concluded after the student passes the examination session. After the conclusion of an additional agreement, an order is issued to transfer the student to the next course. If an additional agreement is not concluded, the student may be expelled from the university for violating the terms of this agreement.

2.5. During the term of this agreement, the cost of training may be adjusted in accordance with changes in the amount of wages, taxation, utility and other expenses established on the basis of the legislation of the Russian Federation and other regulations.

2.6. The customer makes payment to the settlement account of YuGU specified in this agreement.

3 . Obligations of the parties

3.1. USU is committed to:

3.1.1. In accordance with current rules admission, enroll the Consumer as a student of the _____ course for full-time / part-time department in the general / accelerated (underline as necessary) form of education, according to the educational program _______________________________________________________________________________

______________________________________________________

from "_____" __________20___

3.1.2. Timely send to the Consumer (correspondence form of education) calls to the session and issue a certificate of confirmation of participation in the sessions in the absence of academic debt according to the curriculum.

3.1.3. Provide the Consumer with the opportunity to use educational equipment, libraries, classrooms, university services on an equal footing with students studying at the expense of budgets.

3.1.4. Provide the opportunity for the Consumer to participate in socio-cultural, sports and recreational activities, as well as scientific work carried out by YuSU.

3.1.5. Show respect for the personality of the Consumer, prevent physical and psychological violence, provide conditions for moral, physical and mental health, emotional well-being of the Consumer, taking into account his individual characteristics.

3.2. The customer undertakes:

3.2.1. Timely pay a fee for the educational services provided, specified in section 2 of this agreement and pay for the Consumer's accommodation in the YuGU dormitory in a timely manner, when the dormitory is provided to the Consumer. The Customer's obligation to pay the costs of the Consumer's accommodation in the YuGU dormitory is formalized by an additional agreement.

3.2.2. In the process of training the Consumer at YuGU, provide all necessary documents in a timely manner.

3.2.3. Compensate for damage caused by the Consumer to the property of YuGU in accordance with the legislation of the Russian Federation.

3.2.4. Reimburse UGU for actually incurred expenses at the time of expulsion of the Consumer from UGU.

3.2.5. Pay additional travel expenses industrial practice in accordance with the YSU curriculum, and other expenses not provided for by the internship program (travel, accommodation) before it starts.

33. The consumer undertakes:

3.3.1. Attend the classes indicated in the curriculum.

3.3.2. Perform all types of tasks provided for by educational programs and curricula.

3.3.3. Be on time at the session, notify the administration of the South State University in writing about the impossibility of attending the session with the submission of relevant documents (correspondence form of education), inform the administration of the South State University in writing about all other circumstances related to training (change of surname, place of residence, place of work, etc.).

3.3.4. Fulfill the requirements stipulated for students by the Charter of the South State University, the internal regulations of the university, other regulatory and local acts. Take care of the property of UGU.

4. Rights and responsibilities of the parties

4.1. YuSU has the right:

4.1.1. Organize yourself educational process, choose assessment systems, forms, procedure and frequency of interim certification of the Consumer, apply incentive measures to him and impose penalties within the limits provided for by the Charter of South State University, as well as in accordance with local regulations YUGU.

4.1.2. For unilateral termination of the contract in case of violation by the Customer of obligations in accordance with clause

2.1.2, 3.2.1, 3.3.1, 3.3.2, 3.3.3, 3.3.4 of this agreement with the simultaneous expulsion of the Consumer from the number of students at YuSU.

4.1.2. Terminate this agreement with the simultaneous expulsion of the Consumer from YuSU for committing guilty acts (academic failure, absenteeism without good reason, failure to comply with the requirements of the Charter of YuGU, violation of the internal regulations of students of YuGU, rules of living in a hostel, other misconduct). The sums of money paid for the period of study, before the date of deduction and termination of this agreement, are not refundable.

4.1.3. Terminate this agreement, with the subsequent issuance of an order for expulsion from the university, in case of non-payment of educational services within the time limits established by this agreement or an additional agreement to the agreement without issuing a document on education and an academic certificate. Documents can be issued only if the Customer of YuSU pays the expenses actually incurred by the University for the period of study, from the date of expulsion and termination of this agreement.

4.1.5. Provide the Consumer with additional educational services not provided for by state educational standards or in excess of the amount established by them for a fee on a contractual basis.

4.2. The customer has the right:

4.2.1. Require YuGU to provide information on the organization and provision of the proper performance of the services provided for in section 1 of this agreement.

4.2.2. Receive information about the progress, behavior, attitude of the Consumer to learning in general and in individual subjects of the curriculum.

4.2.3. Refuse to execute the contract, with a 15-day notice, subject to payment of the actually incurred expenses by YSU.

4.3. The consumer has the right:

4.3.1. Receive education in accordance with state educational standards, educational programs, and curricula and timetables for the academic year, developed by YuSU.

4.3.2. Use classrooms, library (for students for full-time- during the sessions), equipment and specialized rooms during the educational process in the prescribed manner.

4.3.3. To enjoy academic freedoms and rights defined by the current legislation of Russia and the Charter of the South State University.

4.3.4. Use additional educational services provided by YuSU and not included in the curriculum, on the basis of a separately concluded agreement and additional payment.

4.3.5. Take part in socio-cultural, health-improving, etc. events organized by YuSU.

4.3.6. To provide a place in the hostel, for a fee, subject to availability free places in dormitories of South State University on the basis of a separate agreement.

4.3.7. At any time, terminate this agreement only with a written notice to the Customer at least 15 days in advance, subject to payment by the Customer of YuSU of the expenses actually incurred by the University, for the period of study, from the date of expulsion. The due date is:

if the application (memorandum of expulsion, etc.) is submitted before the 15th day of the current month, the date of expulsion is considered from the beginning of the month;

if the application (memorandum of expulsion, etc.) is submitted after the 15th day of the current month, the date of expulsion is considered from the beginning of the next month;

4.4. In case of non-fulfillment or improper fulfillment of their obligations, the Parties shall be liable under the Civil Code Russian Federation, federal laws, the Law of the Russian Federation "On Protection of Consumer Rights" and other regulatory legal acts.

5. Duration of the contract and other conditions

5.1. The Agreement enters into force from the date of issuance of the order on the enrollment of the Consumer among the students of the Southern State University, or the issuance of the order of the Vice-Rector for Academic Affairs on the admission of the Consumer to classes, on the basis of payment of tuition fees within the terms specified in clause 2.1.2 and is valid until the end Consumer of YuGU, or until the issuance of an order for expulsion, or the transfer of the Consumer to education on the state budget.

5.2. The conditions on which this agreement is concluded may be changed either by agreement of the Parties, or in accordance with the current legislation of the Russian Federation.

5.3. This Agreement may be terminated by agreement of the Parties.

5.4. All issues arising under this contract and out of it are resolved through negotiations. If it is impossible to resolve disputes through negotiations, the parties submit them for consideration to the court of Khanty-Mansiysk.

5.5. This Agreement is made in triplicate, having equal legal force, one for each of the Parties.

6. Legal addresses of the parties

Yugorsky_________________

State University: Tyumen region Khanty-Mansiysk, st. Chekhov, 16, v.: (3467)

in the UFC in the Khanty-Mansiysk Autonomous Okrug - Yugra (Yugorsk State University, l / s 03871A29990).

r / sch. No.

at RCC Khanty-Mansiysk

Checkpoint:, OKATO:,

Clause 1 permission

Vice Rector for Academic Affairs:

Customer:

FULL NAME. /full name of the organization

Address of registration (address of residence) / legal address of the organization:

Passport data / bank details of the organization:

issued by ___________________

__________________________

__________________________

__________________________

__________________________

TIN:________________________

Customer:

( )

Consumer:

Date of Birth: _____________

Registration address (residence address):

________________________

_

Passport data:

Series ______ No. ________

issued " » ________ of the year ____

_ _____________

_______________________________

Consumer:


With the beginning of the academic year, those who study on a paid basis are puzzled by questions about how to return part of the funds from the tax deduction for education. The selection will help the lawyer to advise colleagues and acquaintances. Advised by Natalia Volkova, Legal Adviser at Tax Assistance Center LLC.

1. This year my son entered the paid department at the university. I know I'm entitled to some kind of tax deduction for the cost of his education. What is this deduction and how to get it?

The social tax deduction for educational expenses is that the state returns to you a part of the costs of your child's education. The deduction is due only if your son is a full-time (full-time) student, and only until he is 24 years old. The annual amount of the deduction is equal to the amount of the payment that you transferred to the university for calendar year, but there is a limit - 50,000 rubles (subclause 2, clause 1, article 219 of the Tax Code of the Russian Federation). The bottom line is that the amount of the deduction is excluded from your income, which is subject to personal income tax (hereinafter referred to as personal income tax) at a rate of 13 percent (in particular, from wages). That is, at the end of the calendar year, you can claim a refund of personal income tax that you withheld from your income, equal to the sum deduction. For example, with a deduction of 50,000 rubles, you will be refunded 6,500 rubles (50,000 rubles * 13%). To do this, at the end of the calendar year, you will need to contact the tax office at the place of residence. You need to submit a tax return for the past year, a passport, a certificate of employment in the form 2-NDFL (on the income you received and the amount of tax withheld), an application for a social tax deduction, documents confirming your expenses for educating your son (contract with the university, payment documents), a certificate from the university on full-time education (if it is not specified in the contract), a copy of the university license (if it is not referenced in the contract) and a copy of the son’s birth certificate (to confirm your relationship).

2. I will receive a second higher education. Can I count on a deduction, despite the fact that I will study at the correspondence department?

Yes. For expenses on your own education, you can get a deduction regardless of the form of education - daytime, evening or correspondence (subparagraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation). The maximum amount of the deduction is more than for the education of the child - not 50,000, but 120,000 rubles a year.

3. Is it possible to bring all the documents to the accounting department at work so that I can immediately withhold less tax within the deduction limit?

No, a deduction can only be obtained by contacting the tax office and only at the end of the calendar year (clause 2, article 219 of the Tax Code of the Russian Federation).

4. I paid 60,000 rubles for my younger sister's education at a commercial university. Can I get a deduction?

Yes, you are entitled to a deduction. the federal law dated 03.06.09 No. 120-FZ “On Amendments to Article 219 of Part Two of the Tax Code of the Russian Federation” amended, according to which the right to a tax deduction is now not only for parents, but also for the brother or sister of the student for whose education they pay. Restrictions in this case the same as those of your parents: you have the right to a deduction until your sister turns 24, and the amount of the deduction for one calendar year cannot exceed 50 thousand rubles.

5. I pay for the education of my wife's son from my first marriage. Can I get a deduction?

Unfortunately no. Only the student's parents, siblings, and legal guardians are eligible for the deduction. If your spouse works or has other official income from which she pays personal income tax at a rate of 13 percent (for example, under civil law contracts), then in your situation it is better that she declares the deduction. To do this, it is necessary that it is she who contributes money to the cash desk of an educational institution or in a bank (clause 1.2 of the letter of the Federal Tax Service of Russia dated 31.08.06 No. SAE-6-04 / [email protected]).

6. What should I pay attention to in the receipt when paying for the next semester at the institute so that there are no problems with the deduction?

It is important that the receipt contains a reference to the number and date of your agreement with the university - this is proof that the money was transferred specifically to pay for tuition. It is also mandatory to indicate the full name. payer - this will confirm that it was the person who claims the deduction who incurred the costs of training (letter of the Ministry of Finance of Russia dated 06.23.08 No. 03-04-05-01 / 214).

7. I signed the contract with the university where my son is studying. Will I be able to get a deduction if I just give money to my son, and he will pay through the bank himself (he will be indicated as a payer in the payment)?

Yes, you can. To do this, you will need to additionally indicate in the application for the deduction that you gave your son the necessary amount from your own funds and instructed him to pay for his studies. This method is recommended by the tax service (clause 1.1 of the letter of the Federal Tax Service of Russia No. SAE-6-04 / [email protected]), so there should be no problems with inspection.

8. Agreement with private school I concluded. But it’s more convenient for me that my wife deals with payment issues (she has more time). Will I be able to get a deduction for my daughter's education expenses if the payments are made to my wife?

You can, but with even greater time costs - for this you will have to sue the inspection. On her part, most likely, there will be a refusal to deduct. The Tax Service believes that in such circumstances, when the agreement with the educational institution was signed by one of the student's parents, and the other paid the money, only the parent for whom the payment documents were issued has the right to deduct (clause 1.2 of the letter of the Federal Tax Service of Russia No. SAE-6 -04/ [email protected]). But if your spouse doesn't work and doesn't have any other taxable income, she won't be able to take advantage of the deduction. In fact, the position of the tax authorities is contrary to the law. Since the property acquired by the spouses during marriage is their joint property (clause 1, article 34 of the RF IC), regardless of who actually paid for the child's education, both parents participate in these expenses. This means that the spouse who is not indicated as a payer in payment documents still has the right to a deduction. It is this opinion that the courts hold (ruling of the Supreme Court of the Russian Federation of June 16, 2006 No. 48-B05-29).

9. I take English courses and a driving school, education is expensive. Do these types of training qualify for a deduction?

They give it if the courses and driving schools have a license for educational activities (paragraph 2, subparagraph 2, paragraph 1, article 219 of the Tax Code of the Russian Federation). Having a license is the only condition regarding the requirements for educational institutions, training in which gives the right to a deduction. The tax code does not limit this right to specific types of education - for example, only higher or secondary education. AT educational programs including programs of additional education of various directions without restrictions. These programs can be implemented by different organizations with the appropriate license, including courses (Article 9, Clause 2, Article 26 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”).

10. This year I sent my daughter to a commercial kindergarten. Will I receive a deduction from the amount of the payment for the kindergarten?

It depends on the terms of your contract with the kindergarten. In general, kindergartens with a license for educational activities are considered institutions. preschool education(signature 1, paragraph 3, article 9 of law No. 3266-1). But their functions are not only in education, but also in the upbringing, protection and promotion of the health of children (clause 3, article 18 of law No. 3266-1). Fee for keeping a child kindergarten(food, security, medical supervision, services of educators and nannies) and his training in developmental programs is usually indicated in the contract with the kindergarten in the form of a single amount for the entire set of services. And the tax deduction is due only for training. Due to the fact that total amount it is impossible to allocate a fee specifically for tuition, inspections refuse to deduct (letter of the Federal Tax Service of Russia dated 09.02.09 No. 3-5-03 / [email protected]). If, under the terms of the contract, your payment is divided into components - separately for the maintenance of the child and separately for educational programs, then you can receive a deduction in terms of tuition fees.

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