Order to withhold tuition fees. Training at the expense of the company: parting with an employee without debts. Additional information from judicial practice

Anything large enterprise plans in its budget expenditures for training, advanced training of employees. There are situations when an employee is fired and withholding for training from the settlement money. The administration of the company does not always have the right to deduct. For this, there must be weighty grounds 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, requiring the appointment of people who have already been tested by time, but who do not have sufficient training for another type of activity. The problem is solved by sending an employee to training and financing his qualifications from the company's funds. The procedure for sending an employee to receive education is as follows:

According to the terms of the contract, the specialist is obliged to pay off the costs of training an employee upon dismissal, when the term of work indicated in the agreement has not expired, from his salary. The contract is not drawn up in cases where refresher courses are short, 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 good reason before the expiration of the period of work at the enterprise after advanced training, the employee must reimburse part of the money spent on his training at the expense of the company. To demand regulatory document It worked, the employer must draw up the contract correctly on the additional education with a specialist.

A mandatory clause is that the employee reimburses the costs incurred by the employer in case of dismissal earlier. the deadline... This condition is introduced into 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 set at 2-3 years.

Reimbursement of costs to the employer is provided when the reason for dismissal is disrespectful, but the Labor Code of the Russian Federation does not highlight the reasons for terminating the employment contract on this basis. This means that it is necessary to note in the contract cases when the obligation to return expenses becomes indispensable... Circumstances allowing the employer to withhold tuition fees from wages upon dismissal of a specialist under Art. 249 TC:

Apprenticeship agreement, in accordance with Art. 198, there is an addition to labor contract... Therefore, when determining the validity of the reasons for dismissal, they are guided by the signs provided for by Art. 78, 80, 81 TC.

When drawing up an agreement for training an employee, it is not recommended to include a condition on his obligation to reimburse all costs in full, and not part of the costs. Later, the employee has the right to appeal this clause as worsening his position in relation to the law.

The procedure for reimbursement of costs to the enterprise

Before deducting from an employee for training upon dismissal, determine the amount of the amount. Based on the provision of Art. 249 TC - the calculation is made in proportion to the unworked time - or on the clauses of the contract, agreement, if other conditions are indicated there. Thereafter, the employee is notified by mailing and handing over documents in person against receipt.

In case of consent, 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 threshold for the repayable amount is exceeded (more than the amount average monthly salary 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 of receipt and back, a scholarship from the employer. To collect the accrued to withholding amounts:

If the employee refuses to reimburse the costs of his training, it is recommended to make a final payment with the citizen and after issuing him work book and money to go to court with a claim to recover the costs of his education. This would be better than a situation where the withholding is illegal. You will need to take part in two sessions already: first as a defendant at the request of an employee, then - to collect a debt, being a plaintiff.

How to correctly reflect the deduction of the amount in the accounting Money from a retired employee for training? Collectively and employment contract it is prescribed that the employee must work 2 years after training at the expense of the employer.

Accounting:

Debit 73 Credit 91-1- reflects the employee's debt to reimburse the organization's expenses for his training.

Debit 70 Credit 73- Refund of training expenses is reflected (in the amount not exceeding 20% of salary for December).

Debit 50 Credit 73- the amount of debt for reimbursement of training expenses (for the remaining amount) was entered into the cashier.

Compensation for training expenses received upon early termination of an employee is included in non-operating income.

The rationale for this position is given below in the materials of the Glavbukh System

A detailed procedure for accounting for compensation received from an employee to reimburse the costs of his training is contained in the materials of the "Glavbukh Systems".

Conditions for paying tuition costs

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. Usually, these conditions boil down to the fact that after training, the employee must work in the organization for a certain period.

The minimum duration of work after training should be stipulated in an additional agreement with the employee (Article 197 of the Labor Code of the Russian Federation). If such a condition is spelled out in an employment contract (paragraph 5 of part 4 of article 57 of the Labor Code of the Russian Federation), an additional agreement is not required.

Compensation procedure

In case of early dismissal, the employee must reimburse the training costs in an amount proportional to the time that he did not work after graduation (Article 249 of the Labor Code of the Russian Federation).

The organization does not have the right to include in the employment contract (another training agreement) the condition that the employee upon dismissal without good reason is obliged to reimburse the training costs in full (and not in proportion to the hours worked). Since such a condition worsens his position in comparison with the norms Labor Code RF (Art., Labor Code of the RF).

A similar conclusion is contained in the ruling of the Supreme Court of the Russian Federation dated September 28, 2012 No. 56-KG12-7.

Example determining the amount of training costs that the employee must reimburse in case of early dismissal. The working time is set at calendar days NS

An agreement was concluded with Zaitseva that after completing the courses, she must work in the organization for at least 365 calendar days.

On April 7, Zaitseva graduated from the courses. In December of the same year, the head of the organization issued an order for her dismissal (the last day of work was December 17).

In case of early dismissal, Zaitseva is obliged to reimburse the organization not all the cost of training, but only part of the unworked time.

The time worked by Zaitseva after graduation is 254 calendar days. Unworked time - 111 calendar days.

The amount of compensation was:
RUB 23 600 : 365 days. x 111 days = RUB 7177

Accounting

In accounting, the employee's debt to the organization for payment of training should be reflected 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 salary, write down:

Debit 70 Credit 73
- reflects the reimbursement of training costs.

If an employee voluntarily reimburses the organization for the cost of his training (in excess of the average monthly salary), make an entry in the account:

Debit 50 Credit 73
- the amount of debt for reimbursement of training expenses was entered into the cashier's office.

This procedure follows from the Instructions to the chart of accounts (accounts,,, 91-1).

OSNO

Compensation for training costs 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 into account such expenses in taxation or not does not matter. For more on this see:

How to reflect in accounting and in taxation the costs of training an employee in the interests of the organization;
How to reflect training costs in the interests of an employee in accounting and taxation.

On an accrual basis, define income as the amount to be recovered at the date the employee recognizes his obligation. If the organization seeks reimbursement through the courts, the income recognition date is the date on which the judgment becomes final. This is stated in subparagraph 4 of paragraph 4 of Article 271 Tax Code RF.

With 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 cashier (to the current account) of the organization. Date of recognition of income - the day when the amount was withheld from the employee or paid by him on his own. This follows from paragraph 2 of Article 273 of the Tax Code of the Russian Federation.

Example reflection in accounting and in taxation of compensation received in reimbursement of expenses for training an employee in case of his early dismissal. The organization applies common system accrual taxation

In February, JSC Manufacturing firm"Master" "sent the accountant V.N. Zaitsev for refresher courses. The cost of training was 23,600 rubles. (without VAT).

An agreement was signed with Zaitseva that after completing the courses, she must work in the organization for at least a year. In case of early dismissal on on their own she is obliged to reimburse part of the training costs attributable to the time not worked.

In December, Zaitseva received 25,000 rubles. Zaitseva has no children, therefore, the standard tax deductions provided for by 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 the average monthly earnings of Zaitseva. The maximum amount that an organization is entitled to withhold from its salary for December is:
(RUB 25,000 - RUB 25,000? 13%)? 20% = 4350 rubles.

The remaining amount is 2827 rubles. (7177 rubles - 4350 rubles) Zaitseva deposited in the organization's cashier in January of the following year.

The “Master's” accountant made such entries in the accounting.

December:

Debit 73 Credit 91-1
- 7177 rubles. - reflected the debt Zaitseva in accordance with the terms of the agreement;

Debit 26 Credit 70
- RUB 25,000 - Zaitseva's salary was added;

Debit 70 Credit 68 subaccount "Personal income tax settlements"
- 3250 rubles. (25,000 rubles? 13%) - personal income tax withheld from Zaitseva's salary;

Debit 70 Credit 73

- 4350 rubles. - part of the cost of training paid by the organization was withheld from Zaitseva's salary.

Next January:

Debit 50 Credit 73
- 2827 rubles. - Zaitseva paid the rest of the tuition fee.

Due to the violation of the terms of the agreement, Zaitseva acknowledged her obligations in December (she wrote a written statement of consent to compensate for the cost of training). Therefore, the amount of compensation in the amount of 7177 rubles. the accountant "Master" included in the calculation of income tax for December.

clause 3 of Art. 250 of the Tax Code of the Russian Federation).

Personal income tax

When reimbursing training costs with former employee taxable income may arise. This will happen when two conditions are met:

reimbursement of training costs is not paid by the former employee himself, but by his new employer;
the new employer does not withhold the compensation amount from the employee's salary.

At the same time, any tax consequences for former employer(an organization to which an employee reimburses training costs) does not arise, 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), paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

An example of accounting for compensation received in reimbursement of training costs for an employee upon dismissal

In February, Master Production Company OJSC sent an accountant V.N. Zaitsev for refresher 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 of her own free will, she will have to reimburse part of the training costs attributable to the unworked time.

Zaitseva graduated from the courses on April 7. In December, she wrote a letter of resignation of her own free will (the 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 the unworked time - 7,177 rubles.

The accountant withheld 4,350 rubles from Zaitseva's salary for December. The remaining amount (2827 rubles) Zaitseva paid in cash to the cashier in January next year.

The compensation received by the organization was included in the income of the Master's accountant. In December, the base for the single tax increases by 4,350 rubles, in January of the next year - by 2,827 rubles.

Similarly, the non-operating income includes compensation for expenses by a citizen who was not employed after training or who was dismissed 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 taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Therefore, the calculation of the tax base is not affected by the compensation received to reimburse the training costs of an employee upon dismissal.

Irina Kurdyukova

expert of BSS "System Glavbuh"

Help me figure out the following situation:
An additional training agreement was concluded with the employee, which states that upon dismissal of an employee, the company has the right to withhold the cost of training from the salary in proportion to the time worked at the company until the time of dismissal. From the moment of training to the date of dismissal, this employee worked for 15 months. Upon additional announcement, it must work 36 months. Does the other have the right to withhold the cost of training in proportion to the unearned balance (21 months). In what order is this compensation issued, what documents are required. And what to do if the employee voluntarily refuses to reimburse these costs. Can we keep 20% of his earnings accrued in the month of dismissal (salary + bonus + comp. For unused vacation) minus 13% of personal income tax, and offer to reimburse the remaining amount on a voluntary basis, otherwise resolve the issue in court.

yes, the company has the right to withhold the cost of training if an employee leaves without good reason, without fulfilling the conditions stipulated by the employment contract.

The amount of compensation is calculated in proportion to the time actually not worked after the end of the training, unless otherwise provided by an agreement between the employee and the employer (Article 249 of the Labor Code of the Russian Federation).

Art. 240 of the Labor Code of the Russian Federation).

The rationale for this position is given below in the materials of the Glavbukh System

Termination Tuition Compensation *

An apprenticeship agreement is essential to insure the organization against the risk of wasting money. For example, after graduating, the applicant will refuse to conclude an employment contract or a staff member will quit without good reason, without having worked out the time stipulated by the student's contract. In these cases, the student will be obliged to reimburse the organization for the costs of his training (Art. And Labor Code of the Russian Federation). The amount of compensation is calculated in proportion to the time actually not worked after the end of the training, unless otherwise provided by an agreement between the employee and the employer (Article 249 of the Labor Code of the Russian Federation).

Nina Kovyazina,

Deputy Director of the Department

education and human resources Ministry of Health of Russia

2. Situation: Is it possible to withhold from a dismissed employee the amount spent on his training

Yes, you can.

To do this, before paying for the training of an employee, you need to conclude an appropriate contract with him (Article 197 of the Labor Code of the Russian Federation). This agreement should stipulate the condition of the obligatory work of the employee for a certain period after the end of the training. If such a condition is spelled out in an employment contract (paragraph 5 of part 4 of article 57 of the Labor Code of the Russian Federation

If an employee leaves without fulfilling the conditions stipulated by the agreement or employment contract, he must compensate the organization's expenses for his training (Article 249 of the Labor Code of the Russian Federation). *

Sergey Razgulin,

Full State Counselor of the Russian Federation, 3rd Class

Conditions for paying tuition costs

Compensation procedure *

The organization does not have the right to include in the employment contract (another training agreement) a condition that the employee, upon dismissal without good reason, is obliged to reimburse training costs in full (and not in proportion to the hours worked). Since such a condition worsens his position in comparison with the norms of the Labor Code of the Russian Federation (Art., Labor Code of the Russian Federation).

A similar conclusion is contained in the ruling of the Supreme Court of the Russian Federation of September 28, 2012 No. 56-KG12-7. *

An example of determining the amount of training costs that an employee must reimburse in case of early dismissal. Working hours are set in calendar days

An agreement was concluded with Zaitseva that after completing the courses, she must work in the organization for at least 365 calendar days.

On April 7, Zaitseva graduated from the courses. In December of the same year, the head of the organization issued an order for her dismissal (the last day of work was December 17).

In case of early dismissal, Zaitseva is obliged to reimburse the organization not all the cost of training, but only part of the unworked time.

The time worked by Zaitseva after graduation is 254 calendar days. Unworked time - 111 calendar days.

The amount of compensation was:
RUB 23 600 : 365 days. ? 111 days. = RUB 7177

Situation: in which cases the organization cannot withhold the cost of training from the income of a resigned employee

Labor legislation does not contain a list of such cases.

By general rule if an employee resigns 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 can 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, the reduction of staff, for medical reasons, in connection with the conscription into the army, etc.

It should be noted 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 on a case-by-case basis, taking into account the specific circumstances.

If the employee's obligation to reimburse the cost of training for one reason or another of the 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 (Art., 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 specified in these documents (Article 56 of the Labor Code of the Russian Federation).

Similar conclusions follow from the letter of Rostrud dated October 18, 2013 No. 852-6-1.

Situation: what to do if the last salary of the quitting employee is less than the amount of training costs that he must reimburse under the terms of the contract

Offer an employee to voluntarily reimburse the cost of training. For example, deposit the required amount in cash at the cash desk.

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 when 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 can fully or partially refuse to reimburse training costs at the expense of the employee (Article 240 of the Labor Code of the Russian Federation). *

An example of the reflection in accounting and in taxation of compensation received to reimburse the costs of training an employee in case of his early dismissal. The organization applies a common accrual taxation system

In February, Master Production Company OJSC sent an accountant V.N. Zaitsev for refresher courses. The cost of training was 23,600 rubles. (without VAT).

An agreement was signed with Zaitseva that after completing the courses, she must work in the organization for at least a year. In case of early dismissal of her own free will, she is obliged to reimburse part of the training costs attributable to the unworked time.

The remaining amount is 2827 rubles. (7177 rubles - 4350 rubles) Zaitseva deposited in the organization's cashier in January of the following year.

The “Master's” accountant made such entries in the accounting.

December:

Debit 73 Credit 91-1
- 7177 rubles. - reflected the debt Zaitseva in accordance with the terms of the agreement;

Debit 26 Credit 70
- RUB 25,000 - Zaitseva's salary was added;

Debit 70 Credit 68 subaccount "Personal income tax settlements"
- 3250 rubles. (25,000 rubles? 13%) - personal income tax withheld from Zaitseva's salary;

Debit 70 Credit 73

- 4350 rubles. - part of the cost of training paid by the organization was withheld from Zaitseva's salary.

Next January:

Debit 50 Credit 73
- 2827 rubles. - Zaitseva paid the rest of the tuition fee.

Likewise, the composition of non-operating income reflects the compensation of expenses by a citizen who was not employed after training or who was dismissed before he worked for a year (clause 3 of article 250 of the Tax Code of the Russian Federation).

Personal income tax

When reimbursing training expenses, a former employee may generate taxable income. This will happen when two conditions are met:

compensation for training costs 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.

At the same time, there are no tax consequences for the former employer (the organization to which the employee reimburses 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).

Quite often, employees need advanced training or education.

The employer is ready to invest in such training, but on condition that the employee continues to work.

In the current article, we will figure out whether it is possible to withhold the funds spent from an employee when he is fired, and how to do it correctly.

At production necessity the organization has the right conclude an apprenticeship agreement with the employee on obtaining an education.

It regulates the legal relationship between the parties and sets the term that the employee undertakes to work in the company.

When the amount of expenses is not covered by the withholding, the employer tries to negotiate peacefully with the employee first.

If no agreement is reached, the company has the right to file a claim with the court. The procedure for withholding debt is established by Art. 248 of the Labor Code of the Russian Federation.

How do I set the amount?

You can calculate the amount to be withheld for tuition based on Art. 249 of the Labor Code of the Russian Federation.

Calculus the amount for reimbursement is made in proportion to the hours actually not worked.

However, the employment contract may establish other conditions, not to the detriment of the employee under the labor law.

Example:

Initial data:

Consider at specific example how to calculate the amount to be reimbursed.

Suppose the organization paid 30 thousand rubles for the training of an employee. In the apprenticeship contract, the term of work is one year, that is, 12 months. He worked six months (6 months) and decided to quit.

Calculation:

The company will recover from him exactly half of the funds spent, since he worked for half of the term established by the contract (30,000 / 12 * 6 = 1,500 rubles).

A slightly different calculation principle can be prescribed in the student agreement. For example, the calculation should be carried out on weekdays.

The same can be done in the watch. The amount will be approximately the same, the differences are insignificant.

What if the employee refuses to return the money?

Quite often, employees do not want to return money to the employer for their training.

They mistakenly think that it is impossible to collect more from them than they were charged.

Practice shows that from the calculated calculated amounts the employer will be able to withhold only twenty percent, and the rest the amount owed can be reclaimed through the court.

The procedure for the employer is as follows:

Collecting documentation:
- a contract signed by the parties;
- a note of the calculation with the reflection of the withheld amount;
- calculation with the designation of the amount of the employee's debt;
- dismissal order;
- company title documents;
- power of attorney from a person acting in the interests of the company.

It is good if the company additionally sends a claim to the debtor to pay the debt.

To the package of documents you need attach a notice of delivery of the letter (with a demand) with an inventory of the attachment.

From the above procedure, we can conclude that it is not profitable for the employee to hide, but it is better to pay the debt by agreement. In fact, it will be much cheaper.

conclusions

Let us highlight several main points on the topic presented.

If an employee resigns 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 to the organization financial responsibility for violation of the conditions prescribed in the agreement or contract (Articles 233 and 238 of the Labor Code of the Russian Federation).

Compensation procedure

A similar conclusion is contained in the definition The Supreme Court RF dated September 28, 2012 No. 56-KG12-7.

An example of determining the amount of training costs that an employee must reimburse in case of early dismissal. Working hours are set in calendar days

An agreement was concluded with Zaitseva that after completing the courses, she must work in the organization for at least 365 calendar days.

On April 7, Zaitseva graduated from the courses. In December of the same year, the head of the organization issued an order for her dismissal (the last day of work was December 17).

In case of early dismissal, Zaitseva is obliged to reimburse the organization not all the cost of training, but only part of the unworked time.

The time worked by Zaitseva after graduation is 254 calendar days. Unworked time - 111 calendar days.

The amount of compensation was:
RUB 23 600 : 365 days. × 111 days. = RUB 7177

By order of the head, 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 the 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 resigns 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).

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 specified in these documents (Article 56 of the Labor Code of the Russian Federation).

Situation: what to do if the last salary of a quitting employee is less than the amount of training costs that he must reimburse under the terms of the contract?

Offer an employee to voluntarily reimburse the cost of training. For example, deposit the required amount in cash at the cash desk.

Accounting

In accounting, the employee's debt to the organization for payment of training should be reflected 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 salary, write down:

Debit 70 Credit 73

- reflects the reimbursement of training costs.

If an employee voluntarily reimburses the organization for the cost of his training (in excess of the average monthly salary), make an entry in the account:

Debit 50 Credit 73

- the amount of debt for reimbursement of training expenses was entered into the cashier's office.

This procedure follows from the Instructions to the chart of accounts (accounts 50, 70, 73, 91-1).

OSNO

;

With 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 cashier (to the current account) of the organization. The date of recognition of income is the day when the amount was withheld from the employee or paid by him on his own. This follows from paragraph 2 of Article 273 of the Tax Code of the Russian Federation.

In February, Master Production Company OJSC sent an accountant V.N. Zaitsev for refresher courses. The cost of training was 23,600 rubles. (without VAT).

The remaining amount is 2827 rubles. (7177 rubles - 4350 rubles) Zaitseva deposited in the organization's cashier in January of the following year.

The “Master's” accountant made such entries in the accounting.

December:

Debit 73 Credit 91-1
- 7177 rubles. - reflected the debt Zaitseva in accordance with the terms of the agreement;

Debit 26 Credit 70
- RUB 25,000 - Zaitseva's salary was added;

Debit 70 Credit 68 subaccount "Personal income tax settlements"
- 3250 rubles. (25,000 rubles × 13%) - personal income tax withheld from Zaitseva's salary;

Debit 70 Credit 73

- 4350 rubles. - part of the cost of training paid by the organization was withheld from Zaitseva's salary.

Next January:

Debit 50 Credit 73
- 2827 rubles. - Zaitseva paid the rest of the tuition fee.

Personal income tax

When reimbursing training expenses, a former employee may generate taxable income. This will happen when two conditions are met:

compensation for training costs 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 the letter of the Ministry of Finance of Russia dated October 28, 2013 No. 03-04-06 / 45690.

STS

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 on this see:

How to register and record the costs of training employees in the interests of the organization ;

How to register 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 cashier (to the current account) of the organization. The date of recognition of income is the day when the amount was withheld from the employee or paid by him on his own. This follows from paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.

An example of accounting for compensation received in reimbursement of training costs for an employee upon dismissal

The accountant withheld 4,350 rubles from Zaitseva's salary for December. The remaining amount (2827 rubles) Zaitseva paid in cash to the cashier in January next year.

UTII

Situation: are the amounts received by the organization from the employee in reimbursement of 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 from the organization, if, along with the activities taxed by UTII, it is engaged in other types of entrepreneurial activity that are not translated to this tax regime(Clause 7 of Art. 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. Independent view business activity, such training is not (paragraph 3, clause 1 of article 2 of the Civil Code of the Russian Federation), and training costs are included in the cost of ordinary activities (clause 5 of PBU 10/99). These expenses form the cost of goods (works, 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 reimbursing the organization for the costs of his training is engaged only in activities in the general taxation system, then take into account the amount of compensation received from him in the manner prescribed for organizations applying the general taxation system.

The taxation of the organization will not be affected in any way by the receipt of compensation from an employee engaged only in activities taxed by 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 the distribution of non-operating income between different kinds activities. In similar situations, the Ministry of Finance of Russia prescribes to include the entire amount received in income tax income (letter dated March 15, 2005 No. 03-03-01-04 / 1/116).