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Professional training. Advanced training of employees Methods of intra-company advanced training

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2. For laid-off workers who cannot be used in their existing professions, as well as for the unemployed who have expressed a desire to change profession taking into account the needs of production, retraining (retraining) is organized in order to master new professions.

Retraining of workers and unemployed citizens is carried out at the training bases of organizations (training centers, training centers, schools, permanent courses, etc.), in training centers operating as part of the state employment service. In addition, retraining of workers is carried out by primary, secondary and higher educational institutions of vocational education.

Workers undergo retraining (retraining) with or without interruption from work and in the same forms that are used in their training (Article 202 of the Labor Code).

Persons who have lost their jobs undergo vocational training and retraining in non-governmental organizations (educational institutions), the activities of which are permitted under licenses issued by executive authorities in the presence of a conclusion from the state employment service.

3. Training of workers in second (related) professions is usually understood as training of persons who already have one profession, another profession - with an initial or higher level of qualifications. Such training is designed to expand their professional skills and prepare them for work in conditions of the use of collective forms of labor organization.

Based on the specific production conditions, the employer approves the list of second (related) professions for which training is provided, taking into account the opinion of the representative body of workers (Article 196 of the Labor Code). The forms of training for second (related) professions, the procedure for developing and approving curricula and programs, and completing training are similar to those used for retraining (retraining) of workers.

4. The goal of the Government of the Russian Federation and other government bodies, as noted in the Main Directions for Training Personnel for a Market Economy, approved by Resolution of the Council of Ministers - Government of the Russian Federation of November 4, 1993 N 1137 * (2), is “formation in interaction with business structures and public associations of personnel capable of effectively solving the problems of creating a market economy and updating the social structure of society."

These are fundamentally new requirements for managers and specialists of the organization, for the content of their training and retraining. They are implemented through continuous training of these categories of workers.

Continuity of training of the personnel corps is ensured by the following types:

Systematic independent training of an employee (self-education) according to an individual plan approved by his immediate supervisor and carried out under his control;

Participation at least once a month in ongoing seminars on production and economic issues both at the place of work and in other organizations;

Short-term (as necessary, but at least once a year) training at the place of work or in educational institutions (divisions) of the system of advanced training and retraining of personnel;

Long-term periodic training (at least once every five years) in educational institutions (divisions) of the system of advanced training and retraining of personnel;

Internship in leading organizations, in leading scientific organizations, in educational institutions of higher professional education, including abroad;

Training in targeted postgraduate and doctoral studies on topics of interest to this organization;

Retraining - obtaining a new specialty in academies, advanced training institutes, intersectoral regional centers for advanced training and retraining, training centers of the employment service, as well as in structural units of advanced training and retraining of educational institutions of higher and secondary vocational education.

Professional retraining of specialists is organized with the aim of obtaining additional knowledge, skills and abilities in educational programs that provide for the study of individual disciplines, sections of science, engineering and technology necessary to perform a new type of professional activity.

Educational institutions provide training on the basis of agreements concluded with federal executive authorities, organizations of all forms of ownership, the state employment service, and other legal entities.

There are several forms of professional retraining of specialists: with a break from work, without a break, with a partial break. The educational institution establishes the form of professional retraining depending on the complexity of educational programs and in accordance with the needs of the customer on the basis of an agreement concluded with him.

A diploma of the established form is awarded to students who have fulfilled all the requirements of the curriculum and passed the state final certification. It is not a document on higher or secondary vocational education, but only certifies the right of a specialist to carry out professional activities in a certain field on the basis of an existing higher or secondary vocational education in accordance with the established qualification requirements for job categories of workers (see Regulations on the procedure and conditions for professional retraining specialists, approved by order of the Ministry of Education of Russia dated September 6, 2000 N 2571 * (3)).

5. Upgrading the qualifications of workers means training designed to consistently improve their professional and economic knowledge, skills and abilities, and improve their skills in existing professions. It is conducted in production and economic courses, targeted courses, foreman courses, and in schools of advanced techniques and labor methods. Advanced training of specialists is designed to update their theoretical and practical knowledge in accordance with the ever-increasing requirements of state educational standards.

Advanced training is carried out as necessary, but at least once every five years throughout the entire working life of employees. Its frequency is determined by the employer.

The following types of advanced training are distinguished:

Short-term (at least 72 hours) thematic training on specific production issues, which is carried out at the place of the main work of specialists and ends with passing the relevant exam, test or defense of an essay;

Theoretical and problem-based seminars (from 72 to 100 hours) on scientific, technical, technological, socio-economic and other problems arising at the level of industry, region, organization;

Long-term (over 100 hours) training of specialists in educational institutions for advanced training for in-depth study of current problems in science, technology, technology, socio-economic and other problems in the profile of professional activity.

In addition to the above, an internship may be included in the curriculum. It is organized with the aim of forming and consolidating in practice professional knowledge, skills and abilities acquired as a result of theoretical training. An internship can also be carried out for the purpose of studying best practices, acquiring professional and organizational skills to perform the duties of the current or higher position.

The place of internship for specialists can be both Russian organizations and foreign enterprises (associations), leading research organizations, educational institutions, consulting firms and federal executive authorities. Based on the goals of the internship, the employer determines its duration in agreement with the head of the organization where it is conducted.

Educational institutions carry out advanced training of specialists on the basis of agreements concluded with federal executive authorities, organizations of all forms of ownership, and the employment service.

The following are recognized as educational institutions of advanced training:

Academies (with the exception of academies that are educational institutions of higher professional education);

Institutes for advanced training (institutes of advanced training) sectoral, intersectoral, regional, organized in (at) educational institutions of higher professional education;

Advanced training courses (schools, centers), training centers of the employment service, in which specialists, unemployed citizens, the unemployed population and released employees of enterprises (associations), organizations and institutions undergo training to gain new knowledge and practical skills necessary for professional activities.

Training can also be carried out by structural divisions of advanced training of educational institutions of higher education (faculties of advanced training for teachers and specialists, intersectoral regional centers, etc.) and secondary vocational education (advanced training courses for enterprise specialists).

State and accredited non-state educational institutions for advanced training issue students who successfully complete the course with the following state-issued documents:

The regulation of professional training of civil servants is carried out by a special act: Regulations on advanced training and retraining of federal civil servants dismissed from the apparatus of government bodies of the Russian Federation in connection with the liquidation or reorganization of these bodies, staff reduction, approved by Decree of the President of the Russian Federation of August 23, 1994 N 1722*(5) .

7. The question arises: who bears the costs of training laid-off workers? For a long time, these expenses were collected from organizations (from which workers were released) on the basis of paragraph. 2 clause 4 of the Decree of the Government of the Russian Federation of May 14, 1992 N 315 “On the system of professional training, advanced training and retraining of laid-off workers and the unemployed population” * (8).

Consequently, the arguments of the representative of the government of the Russian Federation about the compliance of the contested resolution with the Law of the Russian Federation “On Employment of the Population in the Russian Federation” are untenable.

At the court hearing, a representative of the Government of the Russian Federation explained to the court that the provision for employers to reimburse the State Employment Fund for the costs of training workers released from enterprises is a sanction for the failure of employers to fulfill the obligation to create conditions for professional training, advanced training and retraining of workers.

Meanwhile, the court believes that by virtue of paragraph 2 of Art. 3 of the Civil Code of the Russian Federation, civil (property) liability of employers can be established only by federal law, and not by a resolution of the Government of the Russian Federation.

In connection with the above, the court cannot agree with the argument of the representative of the Government of the Russian Federation that the contested norm can be established by the Government of the Russian Federation in accordance with paragraph 1 of Art. 6

Thus, in deciding the issue of application para. 2 clause 4 of the Decree of the Government of the Russian Federation of May 14, 1992 N 315 brought final clarity.

With the advent and development of market relations, a number of changes occurred in the production sector. This affected not only the production and sale of finished products, but also management processes at the enterprise. In this regard, such types of management as:

  • strategic management;
  • personnel Management;
  • financial management;
  • operational management.

Modern production methods require a new approach to solving a number of problems, and this is within the capabilities of qualified specialists. This category of personnel is trained in production management courses. Teachers of specialized profiles will teach the basics of management activities in production using specific examples and in an accessible form. The program is based on the latest scientific developments in this area and analysis of the experience of large leading companies and corporations. On the pages of our website we have collected information about the most popular and sought-after seminars, trainings and courses for middle managers in production.

The object of management is the key processes of the enterprise, during which both value and cost are created. Namely:

  • supply;
  • production;
  • marketing and sales;
  • equipment maintenance and repair;
  • energy supply, etc.

This is the predominant activity of managers at all levels. The word “boss” is derived from the word “beginning.” And indeed, from this type of activity, from this platform, that for which the enterprise is created begins and functions. To improve their skills, seminars are held for production managers.

Due to the steady growth of scientific and technological progress, existing enterprises are developing and improving. New segments and branches are appearing, and coordinating their activities is the main task of middle management. At the same time, the manager must have not only a base of knowledge and skills in the field of production, but also a number of personal characteristics and elements of practical psychology. He must know the basics of production relations between different subjects of production: engineers, technologists, workers, etc. This knowledge and skills can be obtained in courses for production managers. They make it possible to train highly qualified management personnel, whose activities will form the basis for the development and prosperity of the enterprise.

Course Description:

Management, if we consider it in the context of science, implies the study of the correct methods of managing any resources in all existing spheres of life. Accordingly, production management, as a highly specialized area, deals with the coverage of these issues in the format of a single enterprise.

The beginning and subsequent development of production is quite difficult to imagine without a clearly defined goal and a number of ongoing tasks, the solution of which step by step brings the achievement of the final desired result closer. The resources that are thoughtfully used in the process of achieving it are not only finance, as the material component of the business, but also personnel, real estate and modern equipment.

If you want to get training in production management, sign up for distance courses at ANO DPO "SNTA". The course participant independently chooses the training format that suits him and can attend classes either part-time or on-the-job. The mode and intensity of classes is also agreed upon with the customer, so you receive distance education at the pace that is most convenient for you. Regardless of the chosen form of distance learning, all classes are conducted individually with a personal teacher, which means you can always receive high-quality feedback on an issue of interest.

Course "Production Management" - modern techniques for solving problems

A skilled manager or manager must accurately imagine the current state of the market and predict its development in the near future as accurately as possible. It is important to have an understanding of certain customer expectations, while controlling the situation within the enterprise itself.

The goal that underlies any production is the mass production of goods at the lowest possible price under given conditions, taking into account the constancy of high quality and maintaining the “bar” of competitiveness. By the way, the same manager is responsible for the successful sale of the manufactured product, interacting with the marketing department. That is why it is important to strive to constantly simplify production processes and automate them, using the best conditions for wholesale purchases and subsequent delivery of the required materials.

Among the main tasks of production management are the following:

  • study and subsequent “launch” of new types of products;
  • targeted reduction in the level of costs required for the manufacture of any product;
  • qualitative growth and expansion of the range of useful, and at the same time in-demand consumer properties with a parallel decrease in the price of the product;
  • minimizing costs at each stage of production, expanding the range and making changes to it.

Distance learning courses in management at our modern scientific and technological academy include the study of such disciplines as:

  • enterprise potential and organizational structure of effective management;
  • competitiveness and strategic location;
  • rational approach to organizing production;
  • current and long-term planning;
  • financial base of the enterprise;
  • processes - auxiliary, servicing and main.

The duration of courses for advanced training in production management at CHTA is from 72 hours. At the end of the training, the student will take a test, after which he will receive a standard certificate confirming his qualification level and acquired knowledge.

For those who want to undergo professional retraining, distance learning is available, lasting from 252 hours. Upon completion, the graduate can write a thesis, independently conducting the necessary research, thereby working more deeply on the chosen topic. This is followed by the issuance of a personalized diploma certified by state educational authorities.

Stock:

Documents received:

Important! The diploma does not indicate the form of study (full-time/correspondence).
Standard diploma

Admission conditions:

Studying in the direction of “Industrial Management” provides the opportunity to obtain a retraining diploma. Also, for certain areas and specialties, provision is made for the issuance of additional documents if they are required by departmental regulations: certificates, books, etc.

In order to become a student at the academy, you must meet several requirements and complete certain actions:

  • Have a diploma of secondary vocational or higher education in your specialty
  • Submit an application for training under the professional retraining or advanced training program in the direction of “Industrial Management” in electronic format:
    - by email,
    - using the feedback form on the website,
    - or call the toll-free 24-hour phone number;
  • Provide documents confirming your identity and level of education;
  • After signing the contract, complete the distance learning course;
  • Pass the final test and receive a diploma of retraining or a certificate of advanced training in the Industrial Management program.

With the introduction of advanced technologies into production, an objective need arises for employees to master new work techniques. The article describes how to organize advanced training and prepare the relevant documents.

Advanced training is one of the types of additional professional education. Its goal is to update the theoretical and practical skills of specialists in connection with increasing requirements for the level of professional knowledge and the need to master modern methods for solving production problems. This is stated in paragraph. 2 clause 7 of the Model Regulations on the educational institution of additional professional education (advanced training) for specialists, approved by Decree of the Government of the Russian Federation of June 26, 1995 N 610 (hereinafter referred to as the Model Regulations).

Important nuances of advanced training

Employer-initiated and mandatory training

At the employer's discretion. 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). In this case, 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 para. 3 clause 7 of the Standard Regulations, training is carried out as necessary, but at least once every five years throughout the entire working life of employees. The frequency of training for employees of certain professions and specialties is established by the employer in local regulations.

Compulsory education. The employer is obliged to send employees for advanced training if this is a condition for performing specific types of activities. This norm is established by Part 4 of Art. 196 of the Labor Code. Workers in certain professions and holding certain positions are required by certain 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 of the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education”);
  • railway transport workers whose production activities are directly related to the movement of trains (Federal Law of January 10, 2003 N 17-FZ “On Railway Transport in the Russian Federation”);
  • drivers and other workers of automobile and ground urban electric transport, ensuring road safety (Federal Law of December 10, 1995 N 196-FZ “On Road Traffic Safety”).

Types of advanced training

Depending on the needs of the employer, the amount of new knowledge and the duration 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 passing the appropriate exam, test or defense of an essay;
  • thematic and problem-based seminars (from 72 to 100 hours) on scientific, technical, technological, socio-economic and other problems arising at the level of 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 of current problems in science, technology, technology, socio-economic and other problems in the profile of professional activity.

This is provided for in paragraph. 4 - 7 clause 7 of the Standard Regulations.

At the same time, educational institutions of advanced training develop all additional professional educational programs independently, taking into account the needs and special wishes of the customer, as well as the requirements of state educational standards for the level of training of specialists in the relevant field (specialty) (paragraph 2 of clause 42 of the Model Regulations).

Forms of advanced training and guarantees for employees

According to clause 41 of the Model Regulations, advanced training can be carried out:

  • with a break from work;
  • without interruption from work;
  • with partial separation from work;
  • according to individual forms of training.

Maintaining a job and average earnings. According to Art. 187 of the Labor Code, when an employee is sent for advanced training outside of work, he retains his place of work (position) and the average salary at his main place of work.

Business trip for advanced training. If an 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 the average salary (Article 187 of the Labor Code of the Russian Federation).

Both work and study. If an employee improves his qualifications without interruption (or with partial interruption) from production, he receives wages for the time actually worked (products produced).

If an employee combines training and work, their total duration should not exceed the daily standard of working time provided for by labor legislation (Article 91 of the Labor Code of the Russian Federation), internal labor regulations 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 Regulations, these include:

  • academies (with the exception of academies that are educational institutions of higher professional education);
  • institutes for advanced training (improvement) - sectoral, intersectoral, regional;
  • advanced training courses (schools, centers), employment service training centers.

Professional training can also be obtained from a specialist who has the required qualifications (clause 3 of Article 21 of the Law of the Russian Federation of July 10, 1992 N 3266-1 “On Education”).

All listed institutions are required to have a license to conduct educational activities (clause 1 of the Regulations on licensing of 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 Regulations on licensing of 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 employee training from a specialist with appropriate qualifications.

We send an employee to improve their qualifications

Internal documents on referral for advanced training

According to Letter of the Ministry of Finance of Russia dated May 16, 2002 N 04-04-06/88, the grounds for sending employees to advanced training courses may be:

  • Plan of the education, which indicates the reasons and goals of employee training, as well as their names and positions And;
  • order from the manager on referral for advanced training, in which it is necessary to justify the operational need for additional education of the employee (introduction of new equipment, expansion of production, etc.), and also indicate that it is aimed at training at the initiative of the employer.

Closed joint stock company

"Primorsky Heating Systems"

I approve

Medvedev (I.A. Medvedev)

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

Agreement for the provision of educational services

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

Contract form. Sample forms of contracts for the provision of educational services are given in Orders of the Ministry of Education of Russia dated July 10, 2003 N 2994 and dated July 28, 2003 N 3177, as well as in the Guidelines for concluding contracts for the provision of paid educational services in the field of education (Letter of the Ministry of Education of Russia dated October 1, 2002 N 31yu-31nn-40/31-09). But, as a rule, a standard contract form is developed by an educational institution.

The document must indicate the program, form (full-time, part-time, part-time), cost and duration of the employee’s training, as well as the name of the document that he will receive upon completion.

The agreement is drawn up in two copies - one remains with the employee, the other - in the educational institution.

Please note: the customer of educational services must be the employer, not the employee. Otherwise, the organization will not be able to take into account the amount of expenses for training when calculating income tax.

Attachment to agreement. Attached to the agreement:

  • curriculum of the educational institution indicating the number of hours of attendance;
  • a photocopy of the license to conduct educational activities by an educational institution.

Additional agreement with the employee

According to Part 2 of Art. 197 of the Labor Code, an employer who sends an employee for advanced training must enter into an additional contract (agreement) with him, which will spell out the employee’s responsibilities after completion of training. For example, you can stipulate a condition that an employee must work for a certain period of time, establish sanctions for violation of academic discipline, and a procedure for reimbursing the employer for the money spent in cases of incomplete completion of the established period or interruption of training. A sample agreement is provided below.

Education documents

According to clause 27 of the Model Regulations, the development of educational advanced training programs of more than 72 hours ends with a mandatory final certification. The following types of certification tests are provided:

  • final exam in a particular discipline;
  • final interdisciplinary examination for the training program;
  • abstract on a separate discipline or a number of disciplines;
  • preparation and defense of certification work (graduation, diploma work or graduation project).

Depending on the number of training hours, an employee who has undergone advanced training is issued the following state-issued documents:

  • 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 in the program for more than 100 hours;
  • a diploma of professional retraining - for persons who have completed training under the program in excess of 500 hours;
  • diploma of qualification - for persons who have completed training in a program of more than 1000 hours.

This is provided for in paragraphs 1 - 3 of the Requirements for state documents on advanced training and professional retraining, approved by Appendix No. 1 to the Resolution of the State Committee for Higher Education of Russia dated December 27, 1995 No. 13 and paragraph 28 of the Model Regulations.

The original document on advanced training is kept by the employee, and a copy should be filed in the employee’s personal file.

But it is not always possible for an employee to receive a state-issued education document upon completion of training. Such documents are not issued by organizations that conduct educational activities that are not subject to licensing - in the form of one-time lectures, internships and seminars, as well as teachers engaged in individual labor teaching activities. The volume of the training program 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. Each institution develops sample certificates independently.

Certificate of services rendered

Upon completion of training, the educational institution is obliged to provide the organization with a certificate of services provided. It must indicate the period of study, the name of the training program and its cost in rubles.

For long-term training, the act should be drawn up separately for each reporting period, that is, once a quarter, and the costs of paying for educational services should be included in the costs quarterly.

Information about advanced training must be included in section. V “Advancement of qualifications” 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 Regulations.

Studying in another area

If an employee is sent to another location for training, his trip is registered as a business trip. In this case, in addition to those listed above, it is necessary to prepare the following documents:

  • official assignment (Form N T-10a), signed by the head of the 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;
  • order (instruction) to send an employee on a business trip (form N T-9 or N T-9a);
  • travel certificate (form N T-10);
  • report on the completion of the task (on the official task form). 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 of these documents are drawn up on standard forms, which are approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.

When an employee is sent for advanced training in another area, he retains his workplace (position) and the average salary at his main place of work. In addition, the employee must pay travel expenses according to 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 associated with business trips are determined by a collective agreement or local regulations (Part 2 of Article 168 of the Labor Code of the Russian Federation). The following expenses are taken into account as travel expenses:

  • for the employee’s travel to and from the business trip;
  • rental of residential premises;
  • daily allowance within the norms (700 rubles - for expenses taken into account for the purpose of paying personal income tax (paragraph 10, paragraph 3, article 217 of the Tax Code of the Russian Federation)).

Upon returning from a business trip, the employee must, within three working days, submit an advance report on the funds spent and documents confirming the expenses incurred during the business trip.

Let us recall that advanced training with a break from work in the work time sheet is indicated by the letter code PC or digital code 07. This follows from the Instructions for the use and completion of primary accounting documentation forms, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.

Accounting for advanced training expenses

Expenses associated with payment 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 actual expenses incurred and are reflected in the debit of cost accounting accounts in correspondence with the credit of account 76 (Instructions for the use of the Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n).

If expenses for employee development relate to several reporting periods, then they are accounted for in account 97 and written off in the manner established in the organization’s accounting policy (evenly, in proportion to the volume of production, etc.) during the period to which they relate. This is stated in paragraph 65 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.

The fact of provision of educational services for accounting purposes can be confirmed by an appropriate act and a copy of the education document (diploma, certificate, etc.).

The amount of average earnings retained by the employee during advanced training is taken into account as part of 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 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 on 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 cost accounting accounts and the credit of account 71. The issuance of funds to a posted employee is reflected by the posting:

Debit 71 Credit 50.

Taxes and contributions on training costs

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

Income tax

Training expenses. According to paragraph 3 of Art. 264 of the Tax Code, expenses for advanced training are included in other expenses associated with 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 relevant documents (payment orders, receipts for cash receipts, etc.) (clauses 3 clause 7 article 272 and clause 3 article 273 of the Tax Code of the Russian Federation).

Conditions for recognizing expenses. Expenses for advanced training are taken into account when calculating income tax if:

  • the Russian educational institution has a license, and the foreign institution has the corresponding status (clause 1, paragraph 3, article 264 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance of Russia dated October 6, 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, a copy of the relevant document should be attached to the source documents;
  • a training agreement was concluded between the organization and the educational institution (clause 2, clause 3, article 264 of the Tax Code of the Russian Federation);
  • An employee improving his 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 may be an order from the manager, which will indicate that the employee is sent for training at the initiative of the organization and due to production needs.

If these conditions are not met, training costs are not recognized in tax accounting. At the end of the tax period, they should be excluded from expenses that reduce the taxable base for income tax and classified as non-operating income.

In addition, training costs cannot be taken into account (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 payment for additional services provided by an educational institution for the duration of study, if they are not related to production needs (for example, payment for meals or cultural and entertainment programs, 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 acquired 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. To recognize, for profit tax purposes, expenses for advanced training, documentary evidence of expenses can be an agreement with an educational institution, an order from the manager to send an employee for training, a curriculum of the 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 04/21/2010 N 03-03-06/2/77. The same documents are also needed to recognize expenses for studying abroad (Letter of the Ministry of Finance of Russia dated February 28, 2007 N 03-03-06/1/137).

Let us remind you that the employer who pays for training is obliged to store related documents for at least four years (clause 8, clause 1, article 23 and subclause 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 in travel expenses the cost of travel to the place of training and back, as well as the cost of accommodation and daily allowances. These costs are taken into account in full as part of other expenses based on paragraphs. 12 clause 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 dated February 28, 2007 N 03-03-06/1/137).

Average earnings. If an employee improves his qualifications outside of work, 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 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 personal income tax 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 clause 12, part 1, art. 9 of Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 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 of Article 21 of the Law of the Russian Federation N 3266-1).

Payments for the training of an employee sent by the employer to advanced training courses do not need to be charged contributions in case of injury, since they are not remuneration for the employee’s labor (income). This follows from clause 3 of the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of March 2, 2000 N 184 (hereinafter referred to as the Rules).

Travel expenses. The income of an employee sent to improve his qualifications in another area does not include daily allowances if they do not exceed 700 rubles. for each day of a business trip on the territory of the Russian Federation (2,500 rubles - on the territory of a foreign state), as well as documented expenses for travel to the destination and back and expenses for renting living quarters (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 accrued for the amount of business trip expenses (Part 2 of Article 9 of Law N 212-FZ, paragraph 10 of the List of payments for which insurance premiums are not charged to the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation dated 07.07.1999 N 765, and Letter of the Federal Insurance Service of the Russian Federation dated 18.03.2009 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 insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (clause 6, clause 1, article 208 of the Tax Code RF, 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 training fees 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 of article 143 of the Tax Code of the Russian Federation). The tax is calculated at a rate of 18% (clause 3 of 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 the payment 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 the educational organization, in particular the provision of students with food and accommodation, since they are not related to production needs (Letter of the Department of Taxation and Taxation 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 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 are not subject to VAT:

  • non-profit educational organizations in the field of education located on the territory of the Russian Federation, for conducting educational 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). This 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);
  • provided 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 taken as a deduction when calculating the amount of value added tax, if, in accordance with paragraphs. 1 item 2 art. 171 and paragraph 1 of Art. 172 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 of tax on expenses for advanced training is reflected by the posting:

Debit 68, subaccount “VAT Calculations”, Credit 19.

Example. The head of JSC Primorskie Heating Systems decided to send instrument equipment fitter V.L. Kabanchikov for advanced training courses from November 1 to November 13, 2010. For this, 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.

The 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 needs to be done in this case?

Solution. Based on the agreement between the organization and the educational institution, the following entries were made in accounting.

Debit 76 Credit 51

10,000 rub. - funds were transferred for training an employee at a training center.

Debit 20 Credit 76

10,000 rub. - expenses for employee development are reflected.

Since the training is carried out in the same area where the employing organization is located, the employee is paid only the average salary for the period of 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 to 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 No. 212-FZ and clause 3 of the Rules) .

Expenses for the payment of average earnings to an employee aimed at advanced training are recognized as part of labor costs in the month of accrual (clause 6 of Article 255 and clause 4 of Article 272 of the Tax Code of the Russian Federation). The amount of insurance premiums accrued on it relates to other expenses associated with production and sales, on the basis of paragraphs. 49 clause 1 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 subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation).

Thus, in November, the accountant reduced the income tax on the amount of payment for advanced training, the average earnings paid to the employee during the training period, and the insurance premiums accrued to him.

O.V. Negrebetskaya Scientific editor of the magazine "Salary" / "Salary", 2010, N 10

  • Education, Development, Trainings

Keywords:

1 -1

With the help of advanced training of employees, the organization has the opportunity to increase the overall efficiency of using labor resources, introduce innovative methods of organizing work and customer service and, accordingly, improve the results of the economic activity of the enterprise. Nowadays, there are various methods for improving the qualifications of enterprise personnel, so employers must definitely pay attention to such opportunities. Especially when you consider that in some cases, certification and advanced training of employees are mandatory activities.

Advanced training of workers under the Labor Code - laws and regulations

The current legislation regulates the issues of advanced training of employees quite deeply and provides for the presence of various standards that ensure legal regulation of this issue. In particular, this aspect of labor activity is considered in the provisions of the following regulatory documents:

  • Federal Law No. 273 dated December 29, 2012. This law regulates issues of education in the Russian Federation as a whole. And from the point of view of this regulatory document, advanced training of employees refers to receiving vocational training.
  • Article 187 of the Labor Code of the Russian Federation. This article establishes general guarantees that an employer must provide to employees while they are undergoing vocational training or advanced training courses, or undergoing an independent qualification assessment.
  • Article 195.1 of the Labor Code of the Russian Federation. Its provisions regulate the very definition of an employee’s qualifications, as the level of his practical professional skills and certain theoretical knowledge.
  • Article 196 of the Labor Code of the Russian Federation. The standards of this article establish general principles for improving the qualifications of employees, and also regulate the rights and obligations of the employer to carry out these procedures. In particular, the right of the employer is established to independently determine the presence or absence of the need to carry out measures to improve the qualifications of personnel.
  • Article 197 of the Labor Code of the Russian Federation. The principles of this article indicate that employees also have the right to improve their own professional qualifications and undergo independent assessment. In this case, the implementation of this right is carried out by concluding a separate agreement between the employee and his employer.

The above-mentioned Education Law No. 273 establishes several different ways to change the status of an employee. In particular, it assumes the following mechanisms for obtaining education within the framework of work activity:

  • Professional education.
  • Professional education.
  • Professional retraining.

It is necessary to distinguish between the concepts of vocational education and vocational training considered in the legislation. Thus, education means that an employee has acquired a certain range of knowledge and documented it by issuing an appropriate document, including one that provides the employee with a new status. At the same time, training involves the acquisition of practical skills and theoretical knowledge without actually increasing or changing the level of education. Upgrading an employee's qualifications can be considered both retraining and vocational training.

What is employee training and why is it necessary?

The activities of many categories of employees in matters of qualification are regulated either by uniform tariff qualification directories of professions, or by separate professional standards. The existing qualifications can be confirmed both by educational documents and by a departmental certificate of advanced training or by the results of an independent assessment in the relevant center. In this case, upgrading an employee’s qualifications can mean either a change in his qualifications, or simply the acquisition of new skills and abilities, or the updating of old ones.

The very procedure of staff development may be necessary for both employers and employees for various purposes. For example, it can be produced for:

The procedure for certification and advanced training of employees

Advanced training of enterprise employees can only be carried out in accordance with legal requirements. In turn, current regulations prescribe two options for sending an employee for advanced training:

  1. Employee initiative. In this case, the employee independently determines the methods of advanced training and enters into an appropriate agreement with the employer, where the parties, having reached an agreement, clarify the conditions of the said procedure.
  2. Employer initiative. Without the consent of the employee, the employer can send him to further training only if the employee needs it to continue working within the framework of his position. If there is no such need, an employee can be sent for advanced training only with his consent.

Managers or colleagues, in some cases, may also send memos or other documents to the employer or senior management with ideas or recommendations about the need to improve the qualifications of certain employees.

The actual advanced training and training can be carried out in various ways. For example, methods of staff development include the following options:

  • Based on existing educational institutions. If advanced training involves acquiring a new level of education, then this can be carried out in educational institutions.
  • In specialized training centers. Individual organizations can provide services for practical training of workers and improve their skills without changing the level of education.
  • Enterprise based. If there is the necessary material, technical or teaching base, the enterprise can completely improve the qualifications of workers on its territory and on its own.
  • Through distance learning. Now this method of advanced training is one of the most popular, as it allows employees to be trained without actually taking them away from their jobs.

If the advanced training of an employee involves taking him away from the workplace, the employer is obliged to ensure that the employee retains both his position and workplace, and the average salary for the entire period of professional training. However, this requirement is relevant only if the employee is sent to improve his qualifications by the employer, and does not go to it on his own initiative.

It is also necessary to distinguish between the procedure for employee certification and direct professional development. Certification involves testing acquired or existing knowledge, while advanced training involves directly obtaining it. Certification and advanced training can be carried out comprehensively in order to identify the actual quality of personnel training for work in new conditions or in a new position.

Regulations on advanced training of workers

To simplify the possible implementation of the procedure for improving the qualifications of employees, the employer has the right to issue separate local regulations that would ensure legal regulation of this issue. This document is compiled in free form, but in any case it is recommended that it contain the following information:

This provision must be approved in accordance with the rules for the adoption of local regulations and brought to the attention of employees who will be sent for advanced training. If it is necessary to send one or more employees, this direction can be carried out by issuing separate orders for each of them.

Mandatory professional development for employees

In general, the legislation assigns the right to decide on the need to improve the professional qualifications of an organization’s employees to the employer. However, in some cases, regular refresher training may be mandatory. But these requirements apply only to a limited number of persons, namely:

  • Prosecutor's office employees.
  • Auditors.
  • Persons involved in capital construction.

The above categories of employees must undergo regular training procedures with mandatory certification. At the same time, the regularity of advanced training should ensure that this procedure is completed at least once every five calendar years.