Every large enterprise plans in its budget expenses for training and advanced training of employees. There are situations when an employee is fired and tuition fees are withheld from settlement money. The company administration does not always have the right to deduct. For this there must be compelling reasons provided for by the Labor Code (LC), contract, agreement.
When calculating the amount of compensation, certain rules are used.
Registration of paid studies
In the process of doing business, new or related areas are often organized that require the appointment of time-tested people, but who do not have sufficient training for another type of activity. The problem is solved by sending an employee for training and financing his professional development from company funds. The procedure for seconding an employee to receive education is as follows:
According to the terms of the agreement, the specialist is obliged to pay compensation for the costs of training an employee upon dismissal, when the term of service specified in the agreement has not expired, from his salary. A contract is not drawn up in cases where advanced training courses are short-term, in the form of seminars, or one-day training is provided.
Grounds for withholding the amount upon dismissal
Art. 249 of the Labor Code of the Russian Federation prescribes that if an employment contract is terminated without a valid reason before the expiration of the period of service at the enterprise after advanced training at the expense of the company, the employee is obliged to reimburse part of the money spent on his training. For the requirement of the regulatory document to work, the employer must draw up the contract correctly for additional education with a specialist.
A mandatory clause is that the employee reimburses expenses incurred by the employer in the event of dismissal before the deadline. This condition is included in the contract at the stage of its signing or later, through an additional agreement to the main document. The period of compulsory service is usually determined at 2–3 years.
Reimbursement of expenses to the employer is provided when the reason for dismissal is unjustified, but the Labor Code of the Russian Federation does not highlight the reasons for terminating an employment contract on this basis. This means that it is necessary to note in the contract the cases when the obligation to repay expenses becomes indispensable. Circumstances allowing the employer to deduct training fees from wages upon dismissal of a specialist according to Art. 249 TK:
The student agreement, in accordance with Art. 198, there is an addition to the employment contract. Therefore, when determining the validity of the reasons for dismissal, they are guided by the signs provided for in Art. 78, 80, 81 TK.
When drawing up an agreement for training an employee, it is not recommended to include a condition on his obligation to fully reimburse all expenses, and not part of the expenses. Later, the employee has the right to appeal this clause as worsening his position in relation to the law.
Procedure for reimbursement of costs to an enterprise
Before deducting tuition fees from an employee upon dismissal, the amount of the amount is determined. Based on the provisions of Art. 249 of the Labor Code - calculation is made in proportion to the time not worked - or at clauses of the contract, agreement, if other conditions are specified there. After this, the employee is notified by mail and handing over the documents personally against a signature.
If he agrees, the citizen submits an application to the accounting department to deduct the required amount from the compensation due to him, if it is enough to cover the charges. If you do not receive a response from the employee within a month and the repayable amount threshold is exceeded (more than the average monthly salary of a specialist), the employer goes to court. The claim for reimbursement includes all types of training costs: the cost of education, travel to and from the place where it was received, and a stipend from the employer. To recover accrued to withhold amounts:
If an employee refuses to reimburse the costs of his education, it is recommended to make a final settlement with the citizen and, after issuing him a work book and money, apply to the court with a claim to recover the costs of his education. This will be better than a situation where the retention is declared illegal. You will need to participate in two meetings: first as a defendant at the employee’s request, then to collect the debt as a plaintiff.
Answer to the question:
According to the rules established by Article 249 of the Labor Code of the Russian Federation, in the event of dismissal without good reason before the expiration of the period stipulated by the employment contract or agreement on training at the expense of the employer, the employee is obliged to reimburse the costs incurred by the employer for his training, calculated in proportion to the amount actually not worked after completion training time, unless otherwise provided by the employment contract or training agreement.
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Labor legislation does not establish a special methodology for calculating deductions from an employee for the purpose of applying Article 249 of the Labor Code of the Russian Federation. Therefore, this methodology should be provided for in the local act of the organization.
To calculate the amount of deduction, it is advisable to use months as a guide. So, for example, in order to optimize calculations, a local act may provide that if an employee works for more than half a month, rounding up to a full month occurs. In situations where the period of work is less than half a month, when calculating the amount of deduction for studies, this period is not taken into account.
At the same time, if the local act of the organization does not provide for special rules, we believe that when calculating the amount of deduction, one should be guided by calendar days. In the Labor Code, as a general rule, calendar days are used to calculate deadlines. And it is calendar days that actually reflect the period of work (the period not worked by the employee).
Consequently, if, after completing the training, the employee does not start work for a good reason, then he is released from the obligation to reimburse expenses incurred by the employer. So, for example, the judges sided with the student, considering as a valid reason the employer’s failure to fulfill or improperly fulfilled the terms of the student agreement, in particular, the failure to provide the student with the work provided for in the agreement ().
Please note: if during study the student was already working under an employment contract, the accrued salary for the time actually worked or for the amount of work actually performed is not subject to reimbursement.
Refund procedure
Since the costs of training an employee (applicant) are material damage to the employer, when collecting them it is necessary to comply with the requirements even if the student does not become an employee. He is still subject to labor laws ().
Labor Code norms on compensation for damage
Voluntarily by agreement of the parties with the possibility of installment payment of the debt;
By court decision, if the order is made later than one month from the date of final determination of the amount of damage and the employee does not agree to voluntarily compensate for the damage, and also if the amount of damage exceeds his average monthly earnings.
Features of recovery of damages from a former student
In practice, the employer is not always able to withhold the entire amount of damage from the income of a former student who has not started work. The permissible deduction from the amounts accrued on the basis of payment to an employee who quits without working the required period also does not in every case cover the amount of damage to the employer. The latter can only rely on voluntary repayment of the damage by the former student or recover it in court. The procedure for recovering damages from a former student is shown below.
Scheme. The procedure for collecting damages from a former student
Example.
On December 1, 2011, Veterok LLC entered into an apprenticeship agreement (training on the basis of its own production for 6 months) with A.P. Dymkov. The total cost of training was 65,180 rubles.
After training A.P. Dymkov undertook to work for the organization for 12 months. However, on August 10, 2012, he resigned of his own free will, having worked only 2 months out of the 12 required.
The average monthly salary of an employee is 30,500 rubles.
The amount of payment due to A.P. Dymkov on the day of dismissal, amounted to 34,400 rubles. after withholding personal income tax.
To what extent can the employer withhold damages caused to him?
Solution. First of all, you need to calculate the total amount of training costs to be reimbursed by the employee. The amount of compensation, calculated in proportion to the time not worked, amounted to 54,316.67 rubles. .
If an employee does not agree to return the amount of damage caused voluntarily, the employer has no right to withhold his entire average monthly earnings. Without the employee’s consent, the employer can withhold only 20% of the amount of payments due, that is, 6,880 rubles. (RUB 34,400 × 20%).
The remaining amount is 47,436.67 rubles. (RUB 54,316.67 - RUB 6,880) the former student will be able to reimburse from other income, possibly in installments (if the parties agree on this), or the organization will have to go to court.
Accounting for the recoverable amount
Let's consider accounting for damages. But first, let’s find out at what point the damage occurred.
Moment of detection of damage
While the training lasted. During their studies, students were given a monthly stipend, and possibly paid for work done in practical classes. The student, who already has an employment contract with the employer and is studying at the place of work, was also paid for the time actually worked (based on the data of the time sheet) or the amount of work actually performed (with a piece-rate form of remuneration).
In accounting, these expenses are recognized as expenses for ordinary activities (clause and PBU 10/99 “Expenses of an organization,” approved). From the amount of the scholarship paid to the student and other payments under the student agreement, the organization is obliged to withhold personal income tax (clause 1 of article 208, clause and article 226 of the NKRF). During the apprenticeship period, the recognition of training expenses was legal.
The training has ended. Upon completion of training, the student refused to fulfill his obligations under the contract. It was at this moment that the organization recorded damage in the amount of training costs (or part of this amount).
Do not reverse expenses, but record income
The student's recognition of his debt to the organization for the return of scholarships and other payments does not lead to the need to reverse accounting entries for recording expenses. The amount of compensation must be restored (that is, reflected in the company’s income). Recovered expenses are reflected in other income as income to compensate for losses caused to the organization (clause , and PBU 9/99) on the date when the debt is recognized by the student, or on the date when the court decision to collect the debt from the student comes into force.
If the debt is not recognized (by the student or the court) or the organization does not go to court, the company will have no income.
Accounting records for damages
After the employer has determined the amount of damage, the following entry should be made in the accounting accounts:
DEBIT 73 (76) CREDIT 91-1
The recognized debt of the student for compensation for damage under the student agreement is reflected.
If a former student deposits a recognized amount into the company's cash desk, the entry will be as follows:
DEBIT 50 CREDIT 73 (76)
The amount of compensation for damage has been deposited into the organization's cash desk.
If the amount of damage or part of it is withheld from the salary of a former student, the entry will be as follows:
DEBIT 70 CREDIT 73 (76)
The amount (part of the amount) for damages under the student agreement has been withheld.
Is it possible to return personal income tax on the scholarship amount?
The scholarship is included in the organization's losses in accrued amounts. Personal income tax was withheld from the amounts of the scholarship paid. The student received a scholarship minus personal income tax. The question arises: should the amount of damage be reduced by the amount of previously withheld personal income tax? There are no official clarifications on this issue. Many practicing accountants believe that it is not necessary to adjust the student’s income and return previously withheld personal income tax to him, because:
Personal income tax was withheld legally during the training period;
The student must return not the scholarship as such, but compensation for damages in which the scholarship amount is included in the calculation.
Will a former student be able to return personal income tax?, previously paid from the scholarship amount by contacting the tax authority at the place of registration, is also not clear. If he intends to try, he will need documents confirming:
Accrual of scholarships, withholding and transfer of personal income tax to the budget (certificate in form 2-NDFL);
Recognition and compensation of the amount of damage (a copy of the calculation of the amount of damage, a copy of the obligation to compensate for damage, a receipt of a receipt order for depositing the amount of compensation into the cash desk or a copy of the payroll sheet, a copy of the court decision, etc.).
Tax accounting of the amount of compensation for damage under a student agreement
In tax accounting, the amount of compensation for recognized damage is taken into account as part of non-operating income on the basis of paragraph 3 of the Tax Code.
Situation 2. Reimbursement of training costs. How can an employer get his money back through court?
Hot questions:
Is it possible to recover study costs from an employee without taking into account the time worked after training?
What reasons for voluntary dismissal are considered valid and do not allow for reimbursement of training costs?
Is the employee reimbursed for the cost of advanced training if it is required by law?
Is it possible to recover from an employee the costs of training conducted in the organization itself?
Does the employer have the right to withhold the entire amount of training costs in the final settlement with the resigning employee?
Is it possible to recover study costs from an employee without taking into account the time worked after training?
We train employees at the employer's expense. Is it possible to include in employment and apprenticeship contracts a condition that the employee reimburses training costs if he terminates the contract without good reason, without specifying how long he must work before dismissal?
No, you shouldn't do this. To avoid disputes, the employment or student contract must indicate a specific period that the employee must work after studying (Article 1, Labor Code of the Russian Federation).
The condition of reimbursement of costs without taking into account time worked after training worsens the position of the employee, who has an obligation to reimburse costs in any case if he quit without good reason (resolution of the Presidium of the Supreme Court of the Republic of Karelia dated December 29, 2010 in case No. 44g-64- 2010, ). Therefore, such a condition cannot be included in an employment or student contract (Article , Labor Code of the Russian Federation). However, there are isolated court decisions according to which the employer can receive full reimbursement of the costs of training an employee, regardless of the time worked after study, if the condition for this is fixed in the training agreement (cassation ruling of the Omsk Regional Court dated January 19, 2011 No. 33- 312/2011).
The law does not establish a maximum period of service after training. In practice, it is determined in proportion to the length of study. So, if an employee attended an annual training course, after completing the training he must work for a year. As a rule, the period of service does not exceed five years, and only in the case where the employee has received a higher education at the expense of the employer.
What reasons for voluntary dismissal are considered valid and do not allow for reimbursement of training costs?
We sent the head of the budgeting department for training. An agreement was concluded with him, according to which he had to work for three years after studying. However, six months later, the boss resigned due to retirement and refused to reimburse training costs, citing the fact that the reason for the dismissal was valid. Can we recover the cost of study through court?
The answer to this question depends on the specific circumstances of the case. If an employee retires for the first time after completing training, the reason may be recognized by the court as valid (appeal ruling of the Vologda Regional Court dated September 14, 2012 No. 33-3717/2012). However, if the employee was already a pensioner and terminated the contract due to retirement, his dismissal is not recognized as a valid reason (,).
The Labor Code does not contain a list of valid reasons for dismissal that would exempt an employee from the obligation to reimburse training costs. If such reasons are not specified in the employment or student contract, in each specific case the employer himself determines whether the reason for dismissal is considered valid. In case of a dispute, this issue is resolved by the court ().
In itself, the dismissal of an employee at his own request is not recognized as due to a valid reason (). Sometimes courts, by analogy, apply the rules on early termination of an employment contract at the initiative of the employee (). In this case, valid reasons for resigning without working time include: enrollment in an educational institution, retirement, or an established violation of the law by the employer.
You can refer to the list contained in. In accordance with it, dismissal is recognized as valid due to the following reasons: transfer of one of the spouses to work in another area; illness that prevents you from continuing to work; election to a position, etc. Also, the courts include the need to care for a child under three years of age as valid reasons for dismissal (appeal ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated August 27, 2012 in case No. 33-2978/12), for a sick person a young child (cassation ruling of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated March 15, 2011 in case No. 33-1037/2011), etc.
Is the employee reimbursed for the cost of advanced training if it is required by law?
Advice
Include in the student agreement a condition on the obligation to work for a certain period of time precisely in accordance with the acquired profession, specialty, qualification (appeal ruling of the Khabarovsk Regional Court dated August 15, 2014 in case No. 33-5031/2014)
A non-governmental medical organization sends doctors for mandatory advanced training. Is it possible to conclude training agreements with them and stipulate the obligation to reimburse its cost upon dismissal without good reason?
No you can not. In cases provided for by law, the employer is obliged to provide additional professional education to employees if this is a condition for them to perform certain types of activities (). Employees, in turn, have the right to such education ().
The employer's obligation to provide training implies that it bears the corresponding costs. This is expressly stated in relation to medical and pharmaceutical workers (). The courts recognize that such training cannot be carried out at the expense of the employee and refuse to reimburse expenses (appeal ruling of the Orenburg Regional Court dated August 14, 2013 in case No. 33-5205/2013, appeal ruling of the Saratov Regional Court dated January 31, 2013 in case No. 33-522).
Does the employer have the right not to issue documents confirming training to an employee if he quits without reimbursing the costs?
The lawyer underwent advanced training and quit without working for the six months stipulated by the employment contract. Do we have the right not to issue him a certificate until he reimburses the expenses?
No, you have no right. An employee's liability for violation of an employment or student contract in terms of dismissal without work can only be reimbursement of training costs (). Education documents are considered personal and are issued by the educational institution directly to the employee. The employer must not keep the originals of such documents (decision of the Syktyvkar City Court dated June 1, 2012 in case No. 2-4363/2012). If, however, documents confirming that the employee has completed training are with the employer, he does not have the right to withhold them ().
Is it possible to recover from an employee the costs of training conducted in the organization itself?
In our company, new employees are assigned a mentor who receives additional payment for their training. Is it possible to recover the amount of additional payments to a mentor from an employee who quit without a good reason?
Yes, you can, if this condition is stipulated in the student agreement. The organization has the right to enter into a student agreement with a job seeker or with its employee to receive education without interruption or without interruption from work ().
If a student who has completed his studies does not fulfill his obligations under the contract without good reason, including not starting work, he, at the request of the employer, returns the scholarship received during the apprenticeship and reimburses other expenses related to his studies (). Therefore, it is possible to recover from a quitting employee or a person who has not started work after training the costs of training in the organization, in particular the wages of a mentor ().
Regardless of whose interests the employee is studying, the organization has the right to determine the conditions under which it will pay the costs associated with his training. Typically, these conditions boil down to the fact that after training the employee must work in the organization for a certain period of time.
The minimum duration of work after training should be specified in an additional agreement with the employee (Article 197 of the Labor Code of the Russian Federation). If such a condition is specified in the employment contract (paragraph 5, part 4, article 57 of the Labor Code of the Russian Federation), there is no need to conclude an additional agreement.
If an employee quits without good reason, without fulfilling the conditions stipulated by the training agreement or employment contract, he must compensate the organization for the costs of his training (Article 249 of the Labor Code of the Russian Federation). This is explained by the fact that the employee bears financial responsibility to the organization for violating the conditions specified in the agreement or contract (Articles 233 and 238 of the Labor Code of the Russian Federation).
Compensation procedure
In case of early dismissal, the employee must reimburse training costs in an amount proportional to the time that he did not work after completing training (Article 249 of the Labor Code of the Russian Federation).
The organization does not have the right to include in the employment contract (other training agreement) a condition that an employee, upon dismissal without good reason, is obliged to reimburse training costs in full (and not in proportion to the time worked). Since such a condition worsens his position in comparison with the norms of the Labor Code of the Russian Federation (Article 9, 232 of the Labor Code of the Russian Federation).
A similar conclusion is contained in the ruling of the Supreme Court of the Russian Federation dated September 28, 2012 No. 56-KG12-7.
An example of determining the amount of training expenses that an employee must reimburse upon early dismissal. Working time is set in calendar days
An agreement was concluded with Zaitseva that upon completion of the courses she is obliged to work in the organization for at least 365 calendar days.
On April 7, Zaitseva completed the course. In December of the same year, the head of the organization issued an order for her dismissal (last day of work - December 17).
In case of early dismissal, Zaitseva is obliged to reimburse the organization not the entire cost of training, but only the part attributable to the time not worked.
The time Zaitseva worked after graduation was 254 calendar days. Unworked time - 111 calendar days.
The amount of compensation was:
RUB 23,600 : 365 days × 111 days = 7177 rub.
By order of the manager, the organization can recover damages from the employee in an amount not exceeding his average monthly earnings (Part 1 of Article 248 of the Labor Code of the Russian Federation). Moreover, no more than 20 percent of it can be withheld from the monthly salary at a time (Article 138 of the Labor Code of the Russian Federation).
Situation: in what cases an organization cannot deduct the cost of training from the income of a resigned employee?
Labor legislation does not contain a list of such cases.
As a general rule, if an employee quits without good reason, without fulfilling the conditions stipulated by the training agreement or employment contract, he must compensate the organization for the costs of his training (Article 249 of the Labor Code of the Russian Federation).
Accordingly, a person may be released from the obligation to reimburse the cost of training in the event of dismissal for objective (valid) reasons. In particular, in connection with the liquidation of the organization, staff reduction, for medical reasons, in connection with conscription into the army, etc.
It is worth noting that labor legislation does not contain a specific list of valid reasons for early termination of an employment contract. Therefore, the question of whether the reason given by the employee is valid or not is decided in each individual case, taking into account the specific circumstances.
If an employee’s obligation to reimburse the cost of training for one reason or another for dismissal causes a dispute, the conflict can be resolved, for example, in court (Article 382 of the Labor Code of the Russian Federation).
To avoid conflict situations, a specific list of reasons that are considered valid should be indicated in the employment contract, an additional agreement to it or in the training agreement (Articles 57, 72 of the Labor Code of the Russian Federation). Then the employee will have to reimburse the costs of his training if the reason for his dismissal does not coincide with that indicated in these documents (Article 56 of the Labor Code of the Russian Federation).
Situation: what to do if the last salary of a resigning employee is less than the amount of training expenses that he must reimburse under the terms of the contract?
Offer to voluntarily reimburse the employee for the cost of training. For example, deposit the required amount in cash at the cash register.
If he refuses, he will have to go to court (Article 382 of the Labor Code of the Russian Federation). This can be done within a year from the day the employee violated the terms of the contract and refused to reimburse the costs of his training (Article 392 of the Labor Code of the Russian Federation).
Recovery of damages is not an obligation, but a right of the organization. Therefore, the manager may fully or partially refuse to reimburse training costs at the expense of the employee (Article 240 of the Labor Code of the Russian Federation).
Accounting
In accounting, reflect the employee’s debt to the organization to pay for training by posting:
Debit 73 Credit 91-1
- reflects the employee’s debt to reimburse the organization’s expenses for his training.
For the amount of deductions from your salary, make an entry:
Debit 70 Credit 73
- reimbursement of training expenses is reflected.
If an employee voluntarily compensates the organization for the cost of his training (above the average monthly salary), make an entry in the accounting:
Debit 50 Credit 73
- the amount of debt for reimbursement of training expenses has been deposited into the cash register.
This procedure follows from the Instructions for the chart of accounts (accounts 50, 70, 73, 91-1).
BASIC
Compensation for training expenses received upon early dismissal of an employee should be included in non-operating income (clause 3 of Article 250 of the Tax Code of the Russian Federation). The fact whether the organization took such expenses into account when taxing or not does not matter. For more information, see:
- ;
- .
Under the accrual method, determine income as the amount of compensation on the date the employee recognized his responsibility. If the organization seeks compensation through the court, the date of recognition of income is the day on which the court decision comes into force. This is stated in subparagraph 4 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation.
Under the cash method, the amount of non-operating income will be equal to the amount of deductions from the employee’s salary or receipts to the cash desk (to the current account) of the organization. The date of recognition of income is the day on which the amount was withheld from the employee or paid by him independently. This follows from paragraph 2 of Article 273 of the Tax Code of the Russian Federation.
An example of how compensation received to reimburse the costs of training an employee upon his early dismissal is reflected in accounting and tax purposes. The organization applies a general accrual taxation system
In February, OJSC “Production Company “Master”” sent accountant V.N. Zaitsev for advanced training courses. The cost of training was 23,600 rubles. (without VAT).
An agreement was concluded with Zaitseva that after completing the courses she must work in the organization for at least a year. In case of early dismissal at her own request, she is obliged to reimburse part of the training costs attributable to the time not worked.
In December, Zaitseva was credited with 25,000 rubles. Zaitseva has no children, therefore the standard tax deductions provided for in subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation are not provided to her.
The cost of training does not exceed Zaitseva’s average monthly salary. The maximum amount that an organization has the right to withhold from her salary for December is:
(RUB 25,000 - RUB 25,000 × 13%) × 20% = RUB 4,350
The remaining amount is 2827 rubles. (7177 rubles - 4350 rubles) Zaitseva contributed to the organization’s cash desk in January of the following year.
The Master's accountant made the following entries in the accounting.
December:
Debit 73 Credit 91-1
- 7177 rub. - Zaitseva’s debt is reflected in accordance with the terms of the agreement;
Debit 26 Credit 70
- 25,000 rub. - Zaitseva’s salary was accrued;
Debit 70 Credit 68 subaccount “Personal Income Tax Payments”
- 3250 rub. (RUB 25,000 × 13%) - personal income tax was withheld from Zaitseva’s salary;
Debit 70 Credit 73
- 4350 rub. - part of the cost of training paid by the organization was withheld from Zaitseva’s salary.
In January next year:
Debit 50 Credit 73
- 2827 rub. - Zaitseva paid the rest of the tuition fee.
Zaitseva admitted her obligations due to violation of the terms of the agreement in December (she wrote a written statement agreeing to compensate for the cost of training). Therefore, the amount of compensation in the amount of 7177 rubles. Master's accountant included it in the calculation of income tax for December.
Similarly, non-operating income includes compensation for expenses by a citizen who was not hired after training or fired before he worked for a year (clause 3 of Article 250 of the Tax Code of the Russian Federation).
Personal income tax
Reimbursing the former employee for training expenses may result in taxable income. This will happen if two conditions are met:
- compensation for training expenses is paid not by the former employee himself, but by his new employer;
- the new employer does not withhold the compensation amount from the employee’s salary.
This conclusion follows from paragraph 1 of Article 210 of the Tax Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated October 28, 2013 No. 03-04-06/45690.
In this case, no tax consequences arise for the former employer (the organization to which the employee compensates for training costs), since this organization in this case is not considered a tax agent (Article 226 of the Tax Code of the Russian Federation). Moreover, regardless of how exactly the organization received compensation (from a former employee or his new employer).
simplified tax system
Compensation for training expenses received upon early dismissal of an employee should be included in income, regardless of the object of taxation (clause 1 of Article 346.15, clause 3 of Article 250 of the Tax Code of the Russian Federation). The fact whether the organization took such expenses into account when calculating the single tax or not does not matter.For more information, see:
- How to formalize and record employee training costs in the interests of the organization ;
- How to formalize and record the costs of training employees in their own interests .
The amount of non-operating income will be equal to the amount of deductions from the employee’s salary or receipts to the cash desk (to the current account) of the organization. The date of recognition of income is the day on which the amount was withheld from the employee or paid by him independently. This follows from paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.
An example of accounting for compensation received to reimburse the costs of training an employee upon dismissal
In February, OJSC “Production Company “Master”” sent accountant V.N. Zaitsev for advanced training courses. The cost of training was 23,600 rubles. An agreement was concluded with Zaitseva that after completing the courses she must work in the organization for at least a year. If during this period Zaitseva resigns voluntarily, she will have to reimburse part of the training costs attributable to the time not worked.
Zaitseva completed the course on April 7. In December, she wrote a letter of resignation of her own free will (last day of work - December 17). Since Zaitseva violated the terms of the agreement, she must compensate the organization for part of the training costs attributable to unworked time - 7,177 rubles.
The accountant withheld 4,350 rubles from Zaitseva’s salary for December. Zaitseva deposited the remaining amount (2,827 rubles) in cash at the cash desk in January of the following year.
The Master's accountant included the compensation received by the organization as income. In December, the single tax base increases by 4,350 rubles, in January of the following year - by 2,827 rubles.
Similarly, non-operating income includes compensation for expenses by a citizen who was not hired after training or fired before he worked for a year (clause 1 of Article 346.15, clause 3 of Article 250 of the Tax Code of the Russian Federation).
UTII
The object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, compensation received to reimburse the costs of training an employee upon his dismissal does not affect the calculation of the tax base.
Situation: are amounts received by an organization from an employee to reimburse the costs of his training subject to income tax? The organization applies UTII.
Answer: no, they are not taxed.
The obligation to pay additional taxes on income arises for an organization if, along with activities subject to UTII, it is engaged in other types of business activities that have not been transferred to this tax regime (clause 7 of Article 346.26 of the Tax Code of the Russian Federation). As part of the activities transferred to UTII, organizations have the right to train their employees. Such training is not an independent type of entrepreneurial activity (paragraph 3, paragraph 1, article 2 of the Civil Code of the Russian Federation), and training costs are included in expenses for ordinary activities (paragraph 5 of PBU 10/99). These expenses form the cost of goods (work, services), but do not reduce the tax base for UTII.
In such conditions, the amount received from the employee to reimburse the costs of his training cannot be considered as additional income of the organization. It does not bring economic benefits to the organization, since it does not exceed the amount that was previously spent on training. A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 29, 2006 No. 03-03-04/1/297.
OSNO AND UTII
If an employee who compensates the organization for the costs of his training is engaged only in activities under the general taxation system, then take into account the amount of compensation received from him in the manner prescribed for organizations using the general taxation system.
The taxation of an organization will not be affected in any way by receiving compensation from an employee engaged only in activities subject to UTII.
A different situation arises if the employee is engaged in both types of activities. The current tax legislation does not contain a mechanism for distributing non-operating income between different types of activities. In similar situations, the Russian Ministry of Finance orders that the entire amount received be included in income tax income (letter dated March 15, 2005 No. 03-03-01-04/1/116).
How to register for training
To receive money for training if an employee quits, the employer needs to draw up the documents correctly. According to the law, training agreements can be fixed:
- in the employment contract;
- a separate agreement;
- student agreement.
These documents work differently.
Employment contract. The employer can stipulate in advance in the employment contract that after training the employee will work for a certain period of time in the company. That is, the employer does not yet know whether he will train the employee or not, but he is insuring himself just in case. This way, the employee will know in advance: it won’t be possible to graduate with the company’s money and go somewhere else.
The wording for the contract is as follows:
“If an employee studies at the expense of the employer, he is obliged to work for at least a year, and upon dismissal, he must reimburse the employer for the costs of his training. Reimbursement of training costs is considered proportional to the time actually not worked after training.”
This phrase in the contract is insurance in case the employee refuses to sign the apprenticeship contract or training agreement. Or the employer will forget to compile them. Anything can happen.
The courts confirm that the conditions for an employee’s training can be specified in the employment contract. In the court decision in case No. 33-13222 there is the following phrase:
“The terms of the agreement on training an employee, the period of service after training, as well as the employee’s obligation to reimburse the costs incurred by the employer for these purposes, can be provided not only in a separate agreement on training (apprenticeship contract), but also in the employment contract itself...”. That is, it is possible to specify the period of service after training in the employment contract. A court case.
Student agreement. It is concluded when an employee, after training, receives a certain qualification:
- a general hairdresser becomes a hairdresser-stylist and can not only cut hair, but also do hairstyles;
- the turner receives the third rank.
Team building courses, stress resistance training, and a master class on dealing with negative customer feedback are not suitable here. If you draw up a student agreement for such training and then demand that the employee reimburse the cost, the court will be on the employee’s side.
The student agreement must include:
- names of the parties;
- the qualifications that the employee will receive after training;
- the employer's obligation to release the employee from work during study;
- period of service after training;
- training period;
- amount of payment during training.
The most important thing is the length of service and the cost of training. These conditions determine whether the company will receive compensation after the employee’s dismissal or not.
After training, the employee must have a diploma, certificate or certificate of advanced training.
Training agreement. The agreement is concluded for training, after which the employee does not receive qualifications. For example, an employee may learn to operate new equipment.
The agreement must include:
- training period;
- cost of education;
- term of service;
- where he studies, in what subject and what result he will get.
General scheme of how to choose which document to conclude:
- a turner receives a third-class certificate, a hairdresser upgrades his qualifications to a hairdresser-stylist, an accountant receives a diploma in economics → a student agreement;
- the sales manager is going to a master class on new NLP techniques, and the seamstress is going to a one-day seminar on cutting in the Lubax style → training agreement;
- the employer does not know where he will send the employee to study and whether he will send him at all, but wants to play it safe in advance → prescribes the period of work after training in the employment contract.
But preparing documents for employees is not all that needs to be done.
Collect documents from the educational institution
If the employer demands reimbursement for training from the employee, the court will ask for an agreement with the educational institution. The contract must contain:
- surnames and names of employees who studied;
- training period;
- cost of training for each employee;
- qualification.
Gulyakin Pavel Alexandrovich - 20,000 rubles;
Prinimatina Alisa Anatolyevna - 20,000 rubles;
Kazakevich Alexander Anatolyevich - 20,000 rubles;
In total, training three employees costs 60,000 rubles.
If only the total amount of training is stated, the employee may say: “I don’t know exactly how much they paid for me. Maybe two thousand rubles, not twenty thousand.”
In practice, there was a case when an employer sent employees to study at an educational institution without a license. After training, the employees quit and went to a competitor. The court wanted to exempt the employees from tuition reimbursement because they studied at an unlicensed training center. What saved me was that it was the only training center for this profession.
What is the working period to register?
Lawyers say that the period of service after training should be reasonable. But this is a vague phrase. There is no universal advice or formula here, but the length of service depends on the time and cost of training:
the employee studied for three days for ten thousand rubles, did not receive any diploma, and the employer obliges him to work for five years → an unreasonable period. Training was short and cheap;
the employee studied for three days with the best foreign seller, according to Forbes magazine, for one hundred and fifty thousand rubles. Such a line in a resume can increase an employee’s salary → two to three years of service would be a reasonable period.
Courts evaluate according to the same criteria, looking at the amount, duration of training and qualifications that the employee receives. They care whether the employee will be worth more in the market after training. Based on experience, employers usually set a period of one to five years.
The employee completed training and resigned.
If you cannot agree with the employee to reimburse the cost of training himself, you will have to go to court. How to sue is the topic of a separate article. For now - about something else.
From an employee you can receive:
- cost of education;
- additional travel and accommodation costs.
By law, the employee must return an amount that is proportional to the time actually not worked after training.
An employee trained as an accountant for 50,000 rubles.
The training agreement requires him to work as an accountant for two years after training.
He worked for a year and two months and wants to quit.
It turns out that there are still ten months left to work.
The employee must return: 50,000 rubles / 24 months * 10 months = 20,833 rubles.
Judicial practice regarding additional expenses for accommodation and travel during training is changing. Previously, courts have said that an employee is not required to reimburse living and travel expenses. Now employers are able to reimburse these expenses if they can prove that they are related to training.
JSC "Russian Railways" sent an employee, even Anikanov, to study to become a train traffic controller. According to the terms of the employment contract, he was supposed to work for the employer for two years after training, but he decided to quit. The company sued and wanted compensation:
- training,
- scholarships,
- travel expenses.
The court of first instance said that the employee must reimburse the training, but not everything else.
The Court of Appeal said this: “The employer has the right to demand reimbursement of any expenses (expenses) if they were related to training and documented. Such expenses (expenses) should include direct payment for training, travel expenses for travel, housing, daily allowance and other expenses.” That is, you can demand reimbursement for accommodation and travel expenses.
The main thing: the company must prove that the costs of housing and food were related to training and provide documents about this. A court case.
The company has a year after the employee leaves to reimburse the cost of training. During this period, you need to go to court and provide all the papers.
It happens that an employee first agrees to reimburse the money, but then disappears or says that he will not reimburse anything. In this case, upon dismissal, you need to sign a voluntary compensation agreement with the employee, and in it - a payment schedule.
If an employee at some point stops paying according to the schedule, a year is counted from the moment he was late in payment. You can go to court with this paper.
Accounting for workwear is carried out in accordance with PBU 5/01, Methodological guidelines for accounting of MPZ (Order of the Ministry of Finance dated December 28, 2001 No. 119n), Guidelines for accounting of special tools, special devices, special equipment and special clothing (Order of the Ministry of Finance dated December 26, 2001 .2002 No. 135n) on account 10 “Materials” (Order of the Ministry of Finance dated October 31, 2000 No. 94n).
When transferring workwear into production (or operation), workwear at actual cost from subaccount 10-10 is written off to subaccount 10-11 “Special equipment and special clothing in operation” (clause 20 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n ). And during the useful life of workwear, its cost is written off in a straight-line manner to the debit of cost accounting accounts (clauses 26, 27 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n).
Withholding from an employee upon dismissal for wiring training
The organization does not have the right to withhold from an employee’s salary any other amounts other than those provided for by the Labor Code of the Russian Federation and other federal laws (personal income tax, deductions under writs of execution, etc.). In particular, at the initiative of the organization, it is impossible to withhold funds from an employee’s salary to repay the loan. An employee can reimburse such amounts only on his own initiative: either by depositing money into the organization’s cash desk, or by writing a statement requesting that funds be withheld from his salary.
An employee of our company had to pass a welder certification. The educational institution was paid 37,000 rubles for training. The commission did not certify the employee. According to the concluded additional agreement to the employment contract, an employee who does not pass the exam must reimburse the company for the amount paid for training, i.e. 37,000 rub. The employee wrote an application for deduction from wages divided into 6 months. Should we enter into a financial return agreement with him and is there any material benefit?
Upon dismissal from an employee, with his written consent, the amount paid by the autonomous institution for his training was withheld
We also recommend that you read the following materials:
— Encyclopedia of solutions. Accounting for government agency settlements for damage and other income. Account 209 00;
— Encyclopedia of solutions. Reporting of budgetary (autonomous) institutions. Report (f. 0503737). Non-cash transactions;
— Encyclopedia of solutions. Reporting of budgetary (autonomous) institutions. An example of forming f. 0503737. Non-cash transactions within several types of activities.
For your information:
If a decision is made to pay the employee’s wages in full with subsequent deposit of funds into the cash desk or personal account of an autonomous institution to repay the debt to the employer, the correspondence regarding the accrual of debt will be similar. In this case, there is no need to carry out a chain of correspondence with non-cash transactions using account 0 304 06.
Deduction from salary for training upon dismissal
Article 249 of the Labor Code of the Russian Federation - In case of dismissal without good reason before the expiration of the period stipulated by the employment contract or agreement on training at the expense of the employer, the employee is obliged to reimburse the costs. incurred by the employer for his training, calculated in proportion to the time actually not worked after completion of training, unless otherwise provided by the employment contract or agreement.
Something doesn't add up here. Well, resign on your own terms. 249 tk, although it provides for your obligation to compensate, but this norm does not make a connection between dismissal and reimbursement of training costs, this article simply tells us to pay, and when to pay can always be discussed as an option, enter into an agreement with the former employer on the procedure and timing of this compensation, well for example, 1000 rubles per month for 7 months Z.Y.
Dismissal of an employee: we withhold money for training
For your information
An apprenticeship agreement can be concluded, among other things, with a person planning to get a job. In this situation, the contract will guarantee that employment will take place. If suddenly, after receiving an education, the applicant changes his mind about concluding an employment contract with the employer, then he will have to reimburse him for the costs associated with training (for more information, see “Concluding a student agreement with the applicant (sample 2019)”).
If an employee leaves the organization who has not completed the period established by the apprenticeship contract and does not have a valid reason for dismissal, then he must reimburse the employer for the costs associated with his training (for more information, see “Termination of the apprenticeship agreement for valid reasons”). Training costs must be compensated in an amount proportional to the time not worked by the employee (for more information, see “We compensate for the costs incurred on training an employee upon his dismissal”).
Depending on how the student agreement is drawn up, two options for reimbursement of expenses are possible:
Deduction of vacation pay upon dismissal posting
In the last article, we talked about how to calculate the number of days that an employee needs to be paid upon dismissal in the form of compensation for unused vacation. Today we will focus on the nuances of the reverse process of withholding for vacation that was not worked out.
A week ago, our friends had a similar situation in Moscow. They hired a lawyer, and the devil who hit the child immediately stopped bending his fingers. If you act alone, then the cops and judges will buy everyone and you will be to blame. Of course, we have enough scams, but not all of them are bastards. There are PEOPLE among us who are truly ready to lend a shoulder and help, even to a complete stranger. You shouldn’t be like the Americans and become jackals like them.
The store cashier resigns on March 3, 2014 of her own free will. In December 2013, she was on annual leave (28 days) for the period from 06/18/13 to 06/17/14. Employee born in 1961 The amount of payments subject to insurance premiums did not exceed 624 thousand rubles. year to date. Average earnings per day - 421 rubles.
The organization transfers insurance premiums at a rate of 0.2%. At the time of dismissal, reports for 2013 had not been submitted. The employee agreed to voluntary retention. Since the salary amount is less than the “debt,” the cashier independently returned the difference to the company’s cash desk. We will display deductions for unworked vacation days upon dismissal. Postings in December 2013:
Deductions upon dismissal for vacation provided in advance
No one doubts that in the event of non-repayment of the debt, the amounts will become the employee’s income; personal income tax was withheld from them in a timely manner. Are advance amounts returned to the employer considered employee income? After all, if we go from the very definition of the concept of income received and the wording of paragraph 1 of Article 210 of the Tax Code that these amounts are not withheld by order of the employee or authorized bodies.
- the difference is determined between the amount of tax calculated on the basis of the tax base, calculated on an accrual basis from the beginning of the tax period until the moment of dismissal of the employee (taking into account deduction from wages for unworked vacation days), and the amount of monthly advance payments paid for this period;
- if the difference is positive, then the corresponding amount of tax must be paid on time;
- if the difference is negative, then the overpaid amount is counted against upcoming tax payments.
How to retain overpaid vacation pay upon dismissal
- DT 20 (26, 44, etc.), CT 70 - crediting salary upon dismissal;
- DT 20 (26, 44, etc.), CT 69 - contributions to the Pension Fund;
- DT 70, CT 68 - personal income tax calculation;
- DT 20 (26, 44, etc.), CT 70 - reduction of expenses by the amount of excess vacation pay payments;
- DT 20 (26, 44, etc.), CT 69 - correction of PFR;
- DT 70, CT 68 - personal income tax correction;
- DT 70, CT 50 - salary issued.
Yes, the employer has the right, but is not obligated, to withhold the amount of unearned vacation pay from the salary of the dismissed person. The employee's consent is not required. The exception is dismissals for reasons specified in articles of the Labor Code of the Russian Federation 77 (clause 8), 81 (clauses 1, 2, 4), 83 (clauses 1, 2, 5, 6, 7).
Deductions for unworked vacation days upon dismissal in 1C ZUP: postings, order
Let's say an employee used part of 28 days of vacation in advance. Immediately after returning to work, I wrote a letter of resignation. Calculations showed that rest for 3.8 months of the working year was provided in advance. The resulting figure should be rounded to 4. For each day of a standard 28-day vacation, the following is required: 28 / 12 = 2.3 days of work. It turns out that the employee “owes” the organization: 2.3 x 4 = 9.2, or 9 days of work. Average earnings per day were 250 rubles. Let's calculate the amount of deductions: 9 x 250 = 2250 rubles.
Example. The employee was registered with the company on December 21, 2012 and worked until December 20, 2013 inclusive. He will have the right to a 28-day vacation from June 21. By agreement of the parties, he can use it before this time. If an employee leaves work before the end of the reporting year (December 20), then deductions for unworked vacation days upon dismissal are deducted from his salary.
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