Does the employer have to pay for the first higher education? If you decide to send an employee to study at a university: how to apply Are there other ways to get a budget place.

Advice for which country?
Probably didn’t come across the denomination personally ...
our mothers were already saving, saving ... and then the money depreciated by our 18th birthday ...

Just great advice: as soon as the baby is born, put 400 thousand at 13%% per annum (where?) Or buy an apartment so that you can later teach the child with the money from renting it out.

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Section: Education, development. Is it paid at the "dream university" or is the budget at the university simpler? Are you considering paid tuition? If possible, of course. The son was planning one university, but most likely he will only go to a paid one.

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If the university ONLY paid education at the desired faculty. Do you submit the original there at stage 1 and that's it? Automatically lost the opportunity to get into another budget??

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Then sit, choke on tea and think that I saved money. It is now a common occurrence - to choose paid education at the desired faculty or at the desired university, even if you go on a budget elsewhere.

about paid. - get-togethers. Teenagers. Education and relationships with adolescent children: transitional age, problems at school, career guidance, exams, olympiads, the Unified State Examination, preparation for a university.

And a paid university. With a reduction in pay for successful students. loans for education, and endowment insurance for parents. At the same time, I doubt my ability to pay for education at a prestigious university.

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The phrase "free education" has long been turned into a humorous expression. In the new socio-economic conditions in which our country has been living since 1991, the right to study exists, but no one guarantees that such services will be provided completely free of charge.

Consider the question of the right to such education at the university.

So, is there any hope for today's high school graduates?

Of course, there is such hope. Many of the graduates of this year and next years will study at state-funded places and receive long-awaited scholarships. Many, but not all.

After all, completely free education in the Russian Federation is provided only in schools, and even then there are paid additional educational services. In colleges and universities, it is also possible to study for free, but not everyone who wants to find themselves in such places.

If you have a benefit (you are a disabled person, an orphan, the son or daughter of a Hero of Russia), then it is easier for you to get a university place on a budget place, but if you are not among the beneficiaries, everything becomes much more difficult, and you enter on a general basis.

And it is very, very difficult to enter a university for a budget place on a general basis.

But more about everything.

All about budget places in universities

Every year the Ministry of Education determines the number of budget places in our country. As you know, such places assume that an applicant who enters a university will receive his education completely free of charge (that is, without investing his personal funds in it), and also the state itself will pay him a small financial incentive (in other words, a scholarship) .

However, if an applicant does not score enough points to enter a state-funded place, he can study at a paid department, paying a certain fee for his studies at the university every semester (naturally, he will not receive any scholarship).

Here, it would seem, budgetary places in universities - this is a real free education. However, everything is not as simple as it seems at first glance.

After all, then our education system would be just perfect, but this is far from being the case.

Number of budget places

The number of budget places is calculated according to the number of school graduates. It is equal to about half of all the country's eleventh graders who leave the walls of high school.

At the same time, not every second school graduate eventually enters a state-funded place in a university, because in addition to yesterday's schoolchildren, there are also college graduates, as well as graduates of past years. As a result, the competition for state-funded places throughout the country averages 4-5 people per place. For some specialties, the competition is less, for others it is many times more and reaches 20-30 people per one budget place.

It all depends on the prestige of a particular specialty.

Therefore, with such “arithmetic”, it becomes much more difficult to get a free education at a university.

The number of budget places in full-time and part-time departments

It should be noted that the number of budget places in full-time and part-time departments, as a rule, differs. Universities allocate more places for full-time departments, and less for correspondence departments.

It also happens that it is generally impossible to get a correspondence education for free. There are specialties in universities, but they are completely transferred to a paid basis.

The only thing that can be advised to the applicant is to collect as much useful information as possible. Already in the spring, the exact number of budget places is always known. All universities have their own websites, where you can always find a page for applicants. The admission plan is always posted on this page.

Hence the advice - if you want to get a free education, make every effort to achieve your goal. Find out in advance the number of budget places for a particular educational profile and calculate your strength.

What majors can you enroll in for free?

There are a fairly large number of specialties in universities that are considered non-prestigious, so the competition for them is small.

Trends, of course, change over time, but in general, such professions always exist.

For example, in every fifth or sixth major university there are teaching specialties, which involve training with the qualification of a “teacher of the Russian language”. And there is another department, after graduating from which you can get a diploma not of a teacher, but of a philologist or journalist. Of course, the last two professions are considered more prestigious, so there is more competition for the budget for them.

The same can be said about other professions: livestock specialist, sociocultural specialist, librarian, and so on. Here it will not be difficult for a school graduate with an average USE score to enter a state-funded place.

But, for example, it will be much more difficult to become a lawyer or an economist for free. And as a specialist in international law - and even more so ...

What is a target location?

However, there is another option for free. It is connected with admission to the so-called "target" place.

What is this about? The fact that an agreement is concluded between the employer of a potential applicant and the university, according to which the employer pays for the education of a young student, and then he has the right to demand that the specialist work for him for a certain number of years. Often such an employer is the state itself, represented by ministries and departments that need specialists of a certain kind of training.

For example, doctors are needed for the subject of the federation (there is an acute shortage of them now). A quota of 30-70 target places is allocated for this subject. and studies on an equal basis with other students, however, after receiving a diploma, he is obliged to work for several years in public medical institutions of the subject, thanks to which he received his target position.

Otherwise, the student is obliged to reimburse the state for his education in full.

Is it possible to get professional retraining for free?

Some young people who already have higher education eventually realize that the profession does not suit them.

But they have already received higher education for free once in their lives. They have a need to undergo professional retraining with a new type of professional activity.

Is it possible? Yes, it is possible, however, if state-funded places in universities are still preserved, then additional professional education is offered exclusively as a paid type of educational service. Therefore, such a person, in fact, has two ways to solve his problem.

The first solution is to pay for your own education.

Second solution: try to get the employer to pay.

In fact, there are cases when employers are interested in raising the level of professional skills of their employees and even giving them the opportunity to get the right to engage in a new type of professional activity.

This can be used to get a diploma of vocational retraining for free.

Is it possible to get a second higher education without paying?

Unfortunately, according to the law on education in our country, it is impossible to get a second free education at a university. The state guarantees only one education. Let's make a reservation right away that we are not talking about continuing education, for example, in a magistracy or graduate school.

But, alas, it will not work to study for free twice at a bachelor's degree or stay twice in a master's program. This applies even to those cases where the receipt of the first higher education was also paid.

Is it possible to switch from a paid branch to a free one?

Many students who enter the paid departments of universities, sparing their material resources, and sometimes simply not having enough of them, tend to transfer from a paid department to a free one.

Thus, they want to get higher education for free, only starting not from the 1st year, but a little higher.

Is it possible?

In general, this is possible, but there are certain nuances that you need to know.

Firstly, a paying student can get a budget place only if there are vacant budget places at the university. Simply put, if one of the state students was expelled. Further, it is necessary that its translation be agreed with the curator of the group, the dean of the faculty. Many universities prescribe the rules for transferring from a paid department to a budgetary one, indicating that such a student candidate for a budgetary place must be an excellent student or a good student, must show his best side, his teachers must speak positively about him, etc.

If secondary education was received free of charge, is it possible to enter a university on a budget?

Yes, this procedure is possible. Secondary special and secondary vocational education will not prevent a young person from continuing his studies in a higher educational institution. Moreover, college graduates today have an opportunity that school graduates are deprived of: they can enter universities without the exam, passing only entrance exams.

Moreover, practice shows that such applicants get higher scores in entrance exams than school graduates, so they are more likely to get a state-funded place.

What can help an applicant get a budget place?

Well, firstly, good knowledge in the field of those sciences that he will have to study. A high USE for a modern school graduate is a “real ticket” not only to a budget place, but also to a prestigious university.

Secondly, the applicant needs to show real ingenuity, carefully study all the specialties that are offered in universities, find out what competition is in these specialties, etc.

Thirdly, the applicant must know his rights well. Now often, members of admissions committees, at the suggestion of heads of universities, refuse to accept documents for budgetary education for far-fetched reasons. This is done in order to prevent “people from the street” from participating in budget education. Therefore, the applicant himself and his parents must firmly know all their rights and be able to defend them.

Are there other ways to get a budget place?

Basically, all the ways to the budget place were listed above by us. There are, however, several other ways. For example, there are free competitions of the Ministry of Education. The prize for winning them often becomes the right to a budget place in a particular university. Also, in rare cases, a university may accept a promising student not for a state-funded place, but for a place that he himself will finance from his own internal funds.

Thus, in general, everything depends on the will of the heads of universities themselves and the responsible secretary of the selection committee.

What conclusions can be drawn?

Based on the foregoing, we can conclude that it is possible to get an education for free in modern conditions. However, this requires a lot of effort. You also need to have high academic performance, be able to navigate the modern labor market, correctly choose the right specialty and the right university.

In fact, today, despite significant progress, it is also difficult for a person who dreams of knowledge and an academic degree to prove his worth, as in the days of M.V. Lomonosov. What the Russian genius just did not survive in order to get the proper degree of education: and deprivation, and hunger, and cold. Meanwhile, he also studied at public expense, that is, in modern terms, he occupied a budget place.

His example proves that those who want to learn can get higher education for free. Therefore, everything is in our hands: our successes and our defeats. You just need to boldly go forward and not be afraid of anything.

Good afternoon! The organization itself is not obliged to pay for higher education. But you are entitled to receive guarantees under Art. 173 of the Labor Code of the Russian Federation:

Article 173
Employees who are sent for training by the employer or who independently enroll in state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of study and successfully master these programs, the employer provides additional leave with the preservation of average earnings for:
Passing intermediate certification in the first and second years, respectively - 40 calendar days, in each of the subsequent courses, respectively - 50 calendar days (when mastering educational programs of higher education in a shortened time in the second year - 50 calendar days);
Passing the state final certification - up to four months in accordance with the curriculum of the educational program of higher education mastered by the employee;
The employer is obliged to grant unpaid leave:
employees admitted to entrance examinations - 15 calendar days;
employees - listeners of preparatory departments of educational organizations of higher education for passing the final certification - 15 calendar days;
employees studying under state-accredited bachelor's programs, specialist's programs or full-time master's programs that combine education with work, for passing intermediate certification - 15 calendar days per academic year, for preparing and defending a final qualifying work and passing final state exams - four months, for passing the final state exams - one month.
Employees who successfully complete state-accredited bachelor's, specialist's or master's degree programs in part-time education are paid once per academic year by the employer for travel to and from the location of the relevant educational organization.
Employees who are mastering state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of study for a period of up to 10 academic months before the start of passing the state final certification are set at their request a working week, reduced by 7 hours. During the period of release from work, the specified employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage.
By agreement of the parties to the employment contract, the reduction of working time is carried out by providing the employee with one day off from work per week or by reducing the length of the working day during the week.
Guarantees and compensations for employees who combine work with studies in bachelor's programs that do not have state accreditation, specialist's programs or master's programs are established by a collective agreement or an employment contract.

The only thing is if the employer is the initiator of your higher education and this corresponds to the terms of your employment or collective agreement, then the situation is different. Then these relations are regulated according to the student agreement, and the cost of training is covered by the employer. If this is your desire to get a higher education and this is not provided for by an employment or collective agreement, then only the guarantees that are indicated above.

Today, many employers understand that in order to succeed in business, highly professional personnel are needed. Therefore, companies are increasingly paying for the higher education of their specialists. Understanding how to do this correctly should be done even before the start of employee training. Otherwise, the accountant may subsequently face serious difficulties.

Labor legislation reserves the right for the employer to independently determine the need for professional training of employees working for him. In particular, the firm can train an employee in a higher educational institution. This is stated in article 196 of the Labor Code of the Russian Federation.

The forms and methods of obtaining higher education that exist today are very diverse. So, it can be obtained at daytime and evening departments of universities, in absentia, studying both in Russian universities and in branches of foreign universities. The Master of Business Administration (MBA) programs are gaining more and more popularity.

In this regard, the question arises: is all of the above higher education? The answer to it will be positive if the employee is studying at a higher educational institution that has a license. This conclusion follows from paragraph 2 of Article 24 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” (hereinafter referred to as Law No. 3266-1) and paragraph 1 of Article 8 of the Federal Law of August 22, 1996 No. 125-FZ “On Higher and postgraduate vocational education” (hereinafter - Law No. 125-FZ).

It is known that a company that has decided to send its employee to study at a university always takes risks. After all, its costs may simply not pay off. For example, an employee may never graduate from an educational institution or, having received an education, quit the organization.

But such risks can be easily avoided. To do this, the employer must include additional conditions in the employment contractconcluded with the employee. Such an opportunity is directly provided for by law (Article 57 of the Labor Code of the Russian Federation). As a result, the firm can enter into the employment contract conditions on the obligation of the employee to work for a certain period after training. A similar obligation can be established in an employee training agreement.

And if the employee nevertheless quit without good reason during the period specified in the contract? In this case, he will have to reimburse the costs incurred by the company when sending an employee to training. This procedure is established by Article 249 of the Labor Code of the Russian Federation. At the same time, it is better to provide for the conditions for such liability also in the employment contract. This will make it easier for the company to recover the money spent from the employee.

Note that the current legislation does not provide for the liability of an employee in the event that education was interrupted through his fault. For example, if an employee is expelled for academic failure. At the same time, the inclusion in the employment contract of a clause on the responsibility of the employee, if such a situation arises, does not contradict labor legislation. Thus, the employer can insure himself against possible losses when providing higher education to his employees.

In practice, there are various ways to finance employee training. The following two are the most widely used:

• the organization enters into an agreement with an educational institution for the training of its employees;
• the organization enters into a target loan agreement with the employee. The employee uses the funds received to pay for education.

We also note that some organizations, in order to finance the education of an employee, increase his salary for the period of training. At the same time, the company, on the order of the employee, withholds from it amounts to pay for education.

Let's consider each of these options in detail.

If the training is paid by the organization ...

In this case, the company enters into an agreement with the university. An employee can also participate in the contract as a third party. From the point of view of calculating taxes, it is important that in the situation under consideration, the costs of education are borne directly by the company.

As you know, the cost of paying for the training of employees in universities is not recognized for the purposes of calculating income tax. This is stated in paragraph 3 of Article 264 of the Tax Code of the Russian Federation. In this regard, there are no grounds for including such expenses in the UST tax base. Recall that if payments do not relate to expenses that reduce the tax base for income tax, then they are not subject to UST. This is established in paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

It should not be forgotten that the employer's payment for the education of an employee is the latter's income received in kind. These incomes increase the tax base for personal income tax and are taxed at a rate of 13% (clause 1, article 211, clause 1, article 224 of the Tax Code of the Russian Federation). At the same time, taxpayers have a lot of questions about the provision of subparagraph 2 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation. It states that in-kind income, in particular, includes payment for employee training in his interests. Since the concept of "employee interest" is vague, there is uncertainty about the presence or absence of such an interest in cases where an employee receives higher education at the expense of the firm.

In this regard, it is necessary to distinguish between the concept of raising the professional level and the concept of raising the level of education. Raising the professional level, as a rule, is directly related to the official duties of the employee. Thus, it can be carried out solely in the interests of the employer, and not the employee. If we talk about raising the level of education, then the employee himself is primarily interested in this. It follows from Law No. 3266-1 that studying at a university is always aimed at raising the level of education. The result of studying at a university is the acquisition of a new specialty. Thus, the training of an employee at a university in all cases is carried out in his own interests. A similar approach is generally supported by the courts.

Thus, if a company pays for educational services for employees, it has an obligation to calculate and withhold personal income tax. That is, in this case, she is a tax agent. You can withhold tax when paying an employee a salary or other income in cash. At the same time, keep in mind: the total amount of tax that the organization withholds cannot exceed 50% of the amount of wages paid or other monetary income. This procedure is enshrined in paragraph 4 of Article 226 of the Tax Code of the Russian Federation.

The organization is obliged to transfer tax to the budget on the day that follows the day the tax amount is actually withheld (clause 6, article 226 of the Tax Code of the Russian Federation).

Not so obvious is the procedure for determining the date when an employee receives income when paying for educational services. As stated in subparagraph 2 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in kind is the day of transfer of such income. In the analyzed situation, income in kind is the receipt of educational services by the employee. It is clear that it is impossible to set a specific date for the transfer of educational services. Thus, it makes sense to recognize income received by an employee in the form of educational services evenly as they are consumed. For example, monthly during the training period.

With regard to the accounting of the company's expenses for education, then pay attention to the following. Often, payment for educational services is carried out by semesters. That is, the training of an employee during the semester is paid before it starts. Such amounts should be taken into account as advances paid and written off as expenses evenly throughout the semester.

Sometimes, before an employee graduates, an accountant includes the cost of education as a deferred expense. This is wrong, because the educational services paid by the company are not directly related to future periods. The diploma only confirms that the employee has successfully completed the course of study, and is not directly related to the process of providing services by the educational institution.

If a loan agreement has been entered into...

Civil law provides for the possibility of concluding a target loan agreement (Article 814 of the Civil Code of the Russian Federation). This agreement allows you to use the money received by the borrower only for certain purposes. In turn, the organization that provided such a loan has the right to control how the employee spends the funds issued.

Thus, a company can enter into a loan agreement with its employee on the condition that the money will go exclusively to pay for education. Recall that such an agreement must be concluded in writing (clause 1, article 808 of the Civil Code of the Russian Federation).

As for the amount of interest under this agreement, it makes sense to set it equal to 3/4 of the refinancing rate that was in effect on the day the employee received the funds. Today it corresponds to 12% per year. This is due to the fact that when rates are set at a lower level, the employee will receive income in the form of material benefits. Moreover, it will be taxed at a rate of 35% (clause 2, article 224 of the Tax Code of the Russian Federation). The organization will also have the obligation of a tax agent to calculate and withhold personal income tax.

When concluding a loan agreement, the costs of education will be borne directly by the employee of the company. As a result, he is entitled to receive a social tax deduction in the amount of the education expenses incurred for the year. Please note: starting from January 1, 2003, the maximum amount of such a deduction has been increased to 38,000 rubles. To take advantage of this deduction, the employee must submit a declaration and an application with a request for a deduction to the tax office. You should also attach documents that confirm the payment for educational services, and a copy of the university license. This procedure is established in subparagraph 2 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation.

With this form of financing the education of an employee, the organization will only have an object of taxation for income tax. The interest on the loan paid by the employee will increase the company's non-operating income (clause 6, article 250 of the Tax Code of the Russian Federation). Such income is recognized at the end of each reporting period (clause 6, article 271 of the Tax Code of the Russian Federation). In accounting, the organization’s settlements on loans issued to employees should be reflected in account 73 “Settlements with personnel on other operations”, subaccount 73-1 “Settlements on loans granted”.

If an organization raises salaries...

Organizations sometimes fund an employee's training by increasing his salary while deducting tuition fees from it. Such deductions can only be made at the request of the employee and are actually one of the ways he spends his wages. After all, the organization does not have the ability to either control the use of wages by the employee, or make a requirement to send part of the salary to training. As a result, as in the previous case, the employee pays for the training directly.

Thus, the employee is entitled to receive a social deduction. At the same time, due to the increase in salary, his taxable income will also increase.

However, one should be careful when using the analyzed variant of training financing. If it turns out that the organization first paid for educational services for the employee, and withheld these amounts only after a certain time, these relations will be considered as issuing an interest-free loan to the employee. As a result, the employee will have taxable income in the form of material benefits on borrowed funds.

As for the tax liabilities of the organization, it is necessary to consider income tax and UST. Obviously, with an increase in the salary of an employee, the tax base for the UST will increase. Contributions for mandatory pension insurance will also increase. However, these amounts will reduce income tax liabilities. In addition, for the purposes of calculating income tax, additional labor costs will be taken into account in connection with the increase in wages.

Thus, we can conclude that using the considered method of financing is beneficial for organizations that use the regressive scale for the UST.

At the same time, companies that use the described financing option should be prepared to answer a number of questions from the tax office. First, they will have to justify the "unexpected" increase in the employee's salary. Secondly, it will be necessary to prove that when transferring money for an employee, services are not provided to the latter. Also, the firm must be sure that it is able to document the permission received from the employee to spend part of his income on education.

Table. Taxation when using various options for financing education

Benefits for student employees

When combining work with studying at a university, an employee is entitled to a number of benefits, which are established by Article 173 of the Labor Code of the Russian Federation, as well as Article 17 of Law No. 125-FZ. However, to receive them, the employee should not have problems with academic performance. Among the benefits are:

• additional paid vacations for taking exams during the session (40 or 50 calendar days per year, depending on the course);
• payment once a year for travel to the place of study and back for students in absentia;
• shortened working week during the preparation of the graduation project.

Also, the company is obliged to provide the employee with unpaid leave of 15 calendar days to pass the entrance exams to the university. However, keep in mind: all of the above guarantees and compensations can only be provided when receiving higher education for the first time (Article 177 of the Labor Code of the Russian Federation). In this regard, if an employee receives an education under the Master of Business Administration (MBA) programs, the listed benefits are not provided. The fact is that only specialists who already have a diploma of higher education in the relevant specialty can study under this program.

Please note: if an educational institution does not have state accreditation, guarantees and compensation must be specified directly in the labor (collective) agreement. This follows from the provisions of the last paragraph of Article 173 of the Labor Code of the Russian Federation.

All expenses of the employer for the provision of the guarantees and compensations listed above reduce the tax base for income tax. They are included in labor costs (Article 255 of the Tax Code of the Russian Federation). This is due to the fact that they are directly provided for by the provisions of the law or the employment contract. At the same time, be careful about documenting such expenses. For example, when granting additional vacations, it is necessary to require the employee to issue a certificate-call and a certificate-confirmation at the university. The forms of these documents were approved by the order of the Ministry of Education of Russia dated May 13, 2003 No. 2057. Note that until July 28, 2003, the forms approved by the order of the Ministry of Education of Russia dated January 20, 97 No. 91 were used.

The amounts that the company pays to the employee during the period of study holidays, as well as payment for his travel to the place of study and back are included in the tax base for the UST. Also, do not forget to deduct personal income tax from these incomes.

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