Can the organization pay for tuition at the university. How to get a tax deduction for tuition Is it possible to pay for tuition at a university in installments

When combining work and study, the employee has the right to be granted study leave by the employer. It has nothing to do with the main vacation, but can be attached to it. Depending on the form of study and the category of education received, the employee will have paid study leave or not.

The first sheet of the certificate-call is attached to the application. The second part is given to the employer after the employee visits an educational institution, passes a session, entrance exams or defends a thesis. This certificate is a confirmation that the employee did not use his vacation in vain. That is, he successfully studies at an educational institution and has the right to receive the next vacation if necessary.

Provision of study leave upon receipt of the first higher education

Upon receipt of the first higher education, the employer is obliged to pay the employee study leave if:

• he is studying by correspondence or part-time education;
• the educational institution has state accreditation.

An employer can grant an employee study leave even if the educational institution does not have state accreditation. But such a provision should be spelled out in the collective agreement or in another regulatory local act of the employer.

The employer is obliged to pay the employee:

• 40 calendar days of paid leave for passing the session in the first two years of study;
• 50 calendar days of paid leave to pass a session in subsequent courses;
• up to 4 months of paid leave to undergo state accreditation and defend a thesis.

The employee goes on vacation on the basis of an application, the attachment to which is the first part of the certificate-call. The certificate form was approved by the Ministry of Education of Russia by order of December 19, 2013 No. 1368. The application is written in any form.

The employer does not have the right to refuse to grant the employee study leave. This is a violation of labor laws.

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For everyone who paid for a university, kindergarten or driving school

You can get the deduction for yourself or for close relatives - children, sisters and brothers under the age of 24 - if you paid for their education. It is important that they study full-time, and not by correspondence. If you pay for yourself, then the form of training does not matter.

The deduction is received from the cost of studying at a university, kindergartens, schools, driving schools or centers for the study of foreign languages. The main thing is that the institution has a license to carry out educational activities. It doesn't matter if it's a public organization or a private one.

How much money can you get

The maximum amount of expenses for which a social deduction will be given is 120,000 R per year and 50,000 R to pay for the education of children. The state will return 13% of this amount: up to 22,100 R in year. You can get two deductions per year if you paid for both yourself and your child. If you spend more on training, you will still get back only 22,100 R. Therefore, it is better to pay for expensive education in stages, and not immediately for several years.

The tax deduction is calculated from income

Suppose a working student Anastasia receives 80,000 R per month. She earned 960,000 rubles a year. Of this amount, she received 835,200 R. 13% of income tax was paid for by the employer - 124,800 R.

Nastya spent 40,000 on training R, by 20 000 R per semester. She applied for a tax deduction.

After submitting the application, the tax authority will deduct education expenses from Nastya's income for the year and recalculate her personal income tax:

(960,000 − 40,000) × 0.13 = 119,600 R

It turns out that Anastasia had to pay 119,600 R, but actually paid 124,800 R. The tax will return the overpayment to her:

124 800 − 119 600 = 5200 R

The tax deduction can be received for the past three years. In 2017, you can get a deduction for 2016, 2015 and 2014.

When receiving a deduction, the date of payment for the semester is important, and not the date it starts. For example, you paid for the semester in December 2015, and it began in January 2016. This check is attached to the application for 2015, not for 2016.

How to get a tax deduction

The easiest way to submit documents at work: you will only need to bring a notification from the tax office about the right to a deduction, the rest will be done for you in the accounting department (clause 2 of article 219 of the Tax Code of the Russian Federation). But this option did not suit me, because I had already quit.

If you have a personal account on the website of the tax service - apply there. To gain access to the office, you will have to contact the nearest tax office. The username and password from the State Services website are also suitable.

I did not have access, and I gave the documents personally.

We're not just talking about deductions.

But also about how to manage a budget, protect money and data from scammers, earn more and invest profitably

How to collect documents

1. Documents from the educational institution - to confirm that the educational institution is real.
2. Help 2-NDFL - confirms that you received a salary and paid personal income tax.
3. 3-NDFL declarations for each year of study - confirm your claim for a deduction.
4. An application for the return of a part of personal income tax is a document according to which the tax will pay.
5. A copy of the passport - just like that, for order.

Documents from the educational institution. You will need a copy of the agreement and a certified copy of the university license, as well as payment documents: checks, receipts, payment orders.

The agreement with the educational institution can be submitted to the tax office in the original. A certified copy is required for a university license. You can certify a copy with a notary or in the educational institution itself.

You will also need original pay stubs. If you have lost a check, it can be restored in the accounting department of the institute or in the bank (if the payment was made by bank transfer). I lost one check. Restoring the check cost me 160 R and two hours of wasted time: I had to go to the institute and write an application for a copy of the payment document.

If the tuition fee was increased, then you must provide documents confirming the increase.

It is issued in the accounting department of the company where you work or worked. If in three years you have changed several jobs, you will have to go and collect documents from everywhere. The certificate must indicate how much you received and how much income tax was paid for you.

Before you go to the accounting department for help, call and ask if it is ready. I arrived a couple of times at the appointed time, and then waited, because the accounting department did not have time to complete it.

To fill out the declaration, you will need passport data, checks from the cash desk of the educational institution to calculate the amount of the tax deduction, and information from the 2-NDFL certificate: employer data, codes and amounts of income.

Tax refund application. Fill it out by hand or electronically. In the application, indicate the details of the bank and the number of your account, to which the state will transfer money to you.

In the application, you can immediately indicate the total amount of the deduction for several years.

Identity documents. You need a passport and a copy. If you paid for the education of your children, brother or sister, you need to bring documents confirming the relationship (for example, a birth certificate) with you.

How to apply for tax

I collected all the documents and went to the tax office. I put a whole day on this adventure, but in reality everything turned out quickly.

I took the number of the electronic queue, and I was invited to two windows. In the first, I handed over all the documents except for the application. Submitted the application in the second window. I got it all done in half an hour.

Tax checks documents up to three months. The inspector can find errors and refuse a tax deduction - then you will have to submit documents again. In this case, when filling out, you must indicate that you are submitting a corrective declaration.

Everything was in order with my documents. Within a month, I received my tax deduction in my bank account.

Remember

1. To receive a deduction, keep all checks, receipts and documents from the educational institution.
2. You can apply for a deduction within three years from the date of payment of the tuition.
3. Documents for a tax deduction are drawn up in the accounting department of the employer or on the tax website. Personally, documents are submitted to the tax office only at the place of residence.
4. If you quit your job, immediately take 2-NDFL certificates so that you don’t have to go to the employer once again.

1. Why can't I find myself in the lists?

First of all, make sure you are looking for yourself on the right lists.

And, finally, if you have just submitted documents, you might simply not have time to be included in the lists.

2. Can I pay for tuition monthly?

Yes, from the second semester of study, RosNOU students can pay monthly. To apply for a monthly payment, you must write an application to your dean's office. If the application is approved, the student will have to pay the set monthly amount + the daily accrued 0.07% of the remaining amount of the payment (since in this case the student is actually taking a loan from the university).

With each paid month, the amount of the penalty decreases, as the amount of debt decreases. For example, if the tuition fee is 48,000 rubles per semester, and the student signed the application and pays 8,000 rubles a month, his penalty for the semester will be approximately 3,100 rubles.

3. Can I qualify for a budget if my score is below last year's passing score?

Passing scores are often confused with two other categories: minimum and average. Let's figure it out.

Average scores are a simple statistical indicator (the scores of all applicants for the last academic year are added up and divided by the number of people).

Passing scores show the lowest number of points with which the applicant entered the budget last year. The passing score of this year will be formed only at the end of the acceptance of documents. It may turn out to be the same as last year, or it may be higher or lower - it depends on many factors: the number of applicants, USE results, the number of budget places, and so on.

Passing and average scores are given to make it easier for applicants to assess their chances of admission, but they do not affect admission.

Only the minimum scores are critical for the applicant: if an applicant does not score the minimum number of points established by the university based on the results of the Unified State Examination (or on the internal tests of the university), he cannot enter the university even for a fee.

Therefore, if an applicant’s scores do not reach the last year’s passing scores, but are still higher than the minimum, he still has a chance for a budget.

4. I entered a paid program and they didn't take away the original from me. Why?

Now the originals of the documents in the selection committee are left only for those entering the budget.

5. How to get a place in a hostel?

After the applicant receives an agreement on the provision of paid educational services or a receipt from the admissions committee on the submitted original, he can go up to room 801 and write an application for a place in the hostel. After the enrollment order, the distribution of places takes place: the first guaranteed places are received by those who entered the budget, then the full-time students who entered the paid, and so on.

6. If I did not pass the budget, can I transfer to it during my studies?

Yes, you can. Subject to good student performance and availability. For the 2014/15 academic year, 40 students of RosNOU switched from paid to budget.

7. Can I submit documents by e-mail or regular mail?

Documents can only be submitted by regular mail. It is not necessary to notarize copies (unless it is a translation from another language). Please note that for each direction you need a separate set of copies of documents and an application for admission to study at the ANO VO "Russian New University" (see "Official documents of the admission committee").

When submitting documents in person, an application for admission to study at the ANO VO "Russian New University" is filled in at the admission committee.

12. What does the priority in the lists of applicants mean?

An applicant applying for several directions must choose which one is more interesting and indicate the priority from 1 to 3 (or from 1 to 9, if in each direction he is considering the possibility of enrolling in full-time, part-time or part-time).

The highest priority is 1, the lowest is 9.

This year, each university could choose whether to take into account priority when enrolling (for example, if an applicant goes to the budget for two directions at once). RosNOU chose "not to take into account", so the priority is only information for applicants, helping to calculate the chances for the budget.

13. If I didn’t qualify for the budget, am I automatically included in the paid one?

Automatically - if, when filling out the application, you indicate that you are ready to enter the payroll in case of missing the budget. Just indicate the priority both opposite the phrase "for places under the CPC" and opposite the phrase "for places under contracts for the provision of paid educational services."

Due to the fact that the cost of training employees in higher (secondary, etc.) vocational schools is not taken into account when calculating income tax, it is, in accordance with paragraph 3 of Art. 236 of the Tax Code of the Russian Federation is not subject to UST. Consequently, contributions to the PFR are not accrued on the indicated amounts (Article 10 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, hereinafter - Law N 167-FZ). As for personal income tax, according to paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the tax base, all taxpayer incomes received by him both in cash and in kind are taken into account. Thus, the cost of training is subject to inclusion in the taxable income of the employee and will be taxed at the rate of 13%. There is a lot of controversy on this issue. They are related to the fact that in paragraphs. 2 p. 2 art.

Higher education at the expense of the enterprise

It is not accompanied by an increase in the educational level of the student. Based on clause 1 of the Regulations on the procedure and conditions for professional retraining of specialists, approved by Order of the Ministry of Education of Russia dated 09/06/2000 N 2571, professional retraining of specialists is an independent type of additional professional education, is carried out taking into account the profile of the received education of specialists and is carried out by educational institutions for advanced training and departments educational institutions of higher and secondary vocational education for additional professional educational programs of two types, one of which provides the improvement of the knowledge of specialists to perform a new type of professional activity, the other - obtaining additional qualifications.

In accordance with paragraphs. 23 paragraph 1 of Art.

Taxes and insurance premiums when paying for the training of an employee or his child

Tax Code of the Russian Federation; letter of the Ministry of Finance of Russia dated November 11, 2013 No. 03-04-06 / 48063), namely:

• the educational institution that provides training has a license or an appropriate status (for a foreign institution);
• the taxpayer has concluded an employment contract with an employee who is sent for training, or an individual is undergoing training who has concluded an agreement with the taxpayer that provides for the obligation of such a person not later than three months after the end of training, vocational training, retraining, paid by the taxpayer, to conclude an employment contract with him and work with the taxpayer for at least one year.

Accordingly, if these conditions are not met (for example, the employee is provided with educational services that are not related to training in the programs listed in subparagraph 23 of paragraph 1 of Art.

Payment for the training of an employee or his child

From this date, in accordance with paragraph 21 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax on the amount of tuition fees for individuals in basic and additional general education and professional educational programs, their professional training and retraining in Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status. Thus, since 2009 d. employee training fees are not subject to personal income tax at all. At the same time, to exempt the amount of tuition from personal income tax, it is no longer important in whose interests the employee is trained and what kind of education he receives.
The decision of the tax authorities has not yet been appealed, but lawyers believe that the probability that the dispute will be won is 100%.

How to pay for university education

Attention

This applies, in particular, to payments that are of an incentive, stimulating nature for the employee (Articles 129, 135 of the Labor Code of the Russian Federation; FAS ZSO of December 11, 2012 No. F04-6024 / 12). Meanwhile, as judicial practice emphasizes, the mere fact of the existence of an employment relationship between an employer and its employees does not indicate that all payments accrued to employees are remuneration for their labor (Art.

Presidium of the Supreme Arbitration Court of the Russian Federation dated May 14, 2013 No. 17744/12). Therefore, if the payment of certain amounts in favor of employees (for example, compensation for the cost of keeping employees' children in kindergartens) is not related to the employee's labor efforts, is not an incentive for work, these amounts are not subject to insurance premiums. Often, such payments are not provided for by employment contracts with employees, and the obligation of the employer to make them is fixed in the collective agreement.

Insurance premiums from tuition fees for an employee As for insurance premiums, the object of taxation is payments and other remuneration accrued by employers in favor of employees within the framework of labor relations (part 1 of article 7 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ), Clause 1, Article 20.1 of Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Law No. 125-FZ)). At the same time, the amounts of tuition fees for basic vocational educational programs and additional professional programs for employees are exempted from the taxation of insurance premiums for mandatory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, and compulsory medical insurance.
12 hours 1 tbsp. 9 of Law No. 212-FZ).

Can an organization pay for university education?

Info

In addition, the cost of training must be credited with insurance premiums for compulsory social insurance against industrial accidents and occupational diseases in the FSS of the Russian Federation. In the List of payments for which these contributions are not charged, approved by Decree of the Government of the Russian Federation of 07.07.1999 N 765 (hereinafter - Decree N 765), payment for employee training is not named.

Payment for study leave Expenses for wages retained in accordance with the law for the period of study leave provided to employees, in accordance with paragraph 13 of Art. 255 of the Tax Code of the Russian Federation relate to labor costs and are taken into account when calculating the tax base for income tax. In accordance with Art. 236 and Art. 237 of the Tax Code of the Russian Federation, the cost of paying for study holidays is subject to inclusion in the tax base for the UST and, accordingly, compulsory pension insurance (Art.

10 of Law N 167-FZ).
The amounts of payment for training employees under other programs (for example, additional general developmental programs) do not fall under this exception and, therefore, are subject to insurance premiums in the generally established manner. According to representatives of the bodies controlling the payment of insurance premiums (PFR letter dated 06/06/2011 No. 30-26 / 6232; sub.
1.2, paragraph 1 of the letter of the Pension Fund of the Russian Federation of October 18, 2010 No. 30-21 / 10970), are not exempt from the taxation of insurance premiums and the amount of compensation by the employer of parental fees for the maintenance of children of employees in a preschool educational institution, since they do not relate to compensation payments that are not taxed insurance premiums (clause 2, part 1, article 9 of Law No. 212-FZ).

Important

Currently, many organizations pay great attention to the training of their employees. At the same time, it is necessary to distinguish between vocational education and vocational training.

Vocational training in accordance with par.
1 st.

In practice, there are many questions regarding the taxation of expenses for advanced training of employees. For example, is it necessary to include in taxable income for personal income tax:

1. the cost of the exam for obtaining a certificate of professional accountant;
2. the cost of teaching foreign languages.

As for the first question, yes, it is necessary, since the employee himself, and not the enterprise, is primarily interested in obtaining a certificate.

The procedure for taxation of expenses for teaching foreign languages ​​depends on whose initiative it is carried out. If the training is carried out on the basis of the order of the head, corresponds to the employee development program at the enterprise and is directly related to the performance of his job duties, then these amounts should not be included in the taxable income of the employee.

Each semester, students need to pay for their further education at the university. And the question arises: how to pay for tuition through Sberbank is the easiest way?

There are several payment methods and you can choose any method convenient for you:

1. Pay for tuition through the cash desk of Sberbank with the help of a teller using the details
2. Pay for training through the Sberbank terminal
3. Pay for tuition remotely through or

It is logical that it is more convenient to use the latter method. For this you must be . It is convenient that you do not have to pay a commission for the transfer (if your institution has a special agreement with Sberbank) and stand in long lines at the bank branch, wasting precious time. And at the end of the operation, if necessary, you can also print a receipt confirming the payment for tuition on your computer through a printer or you can do this after payment through any ATM -.

Sberbank commission when paying for tuition

As we wrote above, if the university has a partnership agreement with Sberbank, then you will not be charged a commission when paying for tuition. If the educational institution does not have such an agreement, then the commission for payment will be 1% of the payment amount.

How to pay for your studies through Sberbank Online: step by step instructions

If the whole process is presented briefly, then the procedure will be as follows:

a) The university is in the list of the catalog of educational institutions Sberbank Online

b) the university is not in the list of institutions

• First you need to find a university using any other details (TIN, BIC, current account number in Sberbank)
• Select a debit card, fill in additional fields and confirm the operation with a password from SMS

Here you need to find the name of your educational institution - the easiest way to do this is by entering its TIN.

At the next step, you will need to select a debit card, as well as enter the initials of the person who pays for the tuition.

After entering the full name, the system will ask you to enter your home address and the initials of the student studying.

• faculty
• semester
• number of contract
• amount of payment

How to check payment and not make a mistake

There is a saying: "If you hurry, you will make people laugh." It may also be here if you skip the stage of checking the details for payment. There are a lot of details and therefore, before confirming the payment in the previous steps, please check all the control information: details of the educational institution, student's initials, faculty, purpose of payment. Give it meaning. Incorrectly entered data will lead to your money being credited to a "foreign" account and it will be possible to return it only if the money has not yet been transferred through the Sberbank transaction center - otherwise you will have to call the technical support of the recipient bank and try to resolve this situation yourself by providing documents of the erroneous payment made and explaining their carelessness.

Well, the most uncommon case is payment to a "non-existent account" due to an error in the details. Such a payment will not reach the recipient bank and will be returned to your account automatically within 5 business days.

Conclusion

It's great to study, but do not forget that you must pay for your education on time every semester. If this is not done, then you may encounter difficulties, up to expulsion. Therefore, we advise you not to delay this matter and pay for your studies in advance - so you will have time in reserve in case of an erroneous payment due to your carelessness. Save your time and pay in the fastest way - through the system.