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The well-known problem of today is the shortage of personnel in almost every industry. But when a graduate comes to the employer, the company director will think twice whether to hire him/her — he/she has no experience, has only theoretical knowledge, but full of ambitions. As a result, the universities keep releasing specialists, but companies are still in demand of economists, lawyers, accountants and managers. It is easier for an employer to retrain the staff than to order the expert preparation, who will be able to start only in 5 years.
There are different kinds of education. In general, we point out professional education and training. Let`s find the differences. Also, can the organization consider costs for these purposes in the calculation of income tax?

The employer determines whether the employees need to raise their educational levels or not. The head of the organization comes up with the number of employees to be directed to go through trainings according to its financial capabilities and need in specialists and the level of training. The conditions and order of the professional training, retraining, getting second degree are determined by the collective labor contracts and agreements.

What is the difference between a professional education (secondary education, higher education) and a professional training? The goal of professional education is to increase the educational level of workers. Thus, the employer gets the skills he did not have before.

A professional retraining is aimed at the employee`s new skills acquiring, that are necessary while performing specific tasks.

Professional retraining is being held while considering acquired education profile and is built on the level of education the employee already has. It is aimed at mastering new professions and skills.

The employee can improve his/her skills during seminars and special training courses. This will allow him/her to update his/her theoretical and practical knowledge in order to meet the increased professional tasks requirements.

So, when getting professional education the employee increases his/her level of education, while during the professional training or retraining, improving their skills, he/she increases the amount of theoretical and practical knowledge within the existing level of education. When calculating the income tax the organization can only take into account the costs associated with the training and retraining of staff, as well as improving their skills. The secondary of higher education obtaining costs, while being profit taxed, are not accepted.

Skills improving costs are indirect; they are being decommissioned in the full amount in the period in which they were actually produced. Employee travel costs can be seen among the miscellaneous expenses costs.

Source: begin.ru