Order to send to the conference. Sample order for referral to advanced training. Order to impose a disciplinary sanction

The employee is sent to a seminar of a consultative and explanatory nature on the application of new legislative requirements in the field of environmental protection (the profile of our organization), with a break from work. The seminar takes place over one day from 10 am to 4 pm.
The working day in the organization ends at 18.00. Should the employee return to work? What to put in the time sheet? How to pay this day: on average or based on salary? Is it necessary to issue an order for the organization to send an employee to a seminar? How to take into account the costs of paying for the seminar (organization on the simplified tax system)?

Answer

The question of the need to return the employee to work on the day of the training at the seminar, decide in agreement with the head of the organization.

When sending an employee to a seminar, issue an order from the manager to send the employee to the seminar in connection with the production need. In the timesheet (unified forms No. T-12 and No. T-13), the day the employee is absent from the workplace due to being sent to a training or consulting seminar is indicated by the letter code PC or digital 07 (advanced training with a break from work).

For the period of release from work in connection with training, the employee retains the average earnings.

Organizations that pay a single tax on the difference between income and expenses can include in the expenses that reduce the tax base, cost and employees.

In this case, the following conditions must be met:

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

The organization itself determines whether it needs to train an employee at its own expense. The conditions and procedure for training must be prescribed in the labor (collective) agreement, an additional agreement to it or in the student agreement. Such rules are established by articles and the Labor Code of the Russian Federation.

In some cases, organizations are required to train employees. For example, an employer is obliged to pay for advanced training for employees working in railway transport, whose production activities are directly related to the movement of trains ().

Types of training

Training of employees in the interests of the organization can be divided into three groups:*

• main ;

The list of guarantees and compensations to employees is given in the articles of the Labor Code of the Russian Federation. Among them:

• additional payment;
• payment of expenses to and from;
• saving for the period of release from work in connection with training.

Documenting

By sending an employee to training, the employer enters into an agreement with an educational institution (). Sample forms of contracts for the provision of educational services are given in the orders of the Ministry of Education of Russia and.

BASIC: income tax

When calculating income tax, other expenses related to production and sales can include the cost of training an employee for any (for example, expenses for training at a university, advanced training courses, college, etc.) ().

In order to take into account expenses when calculating income tax, the following conditions must be met:*

• employee training is carried out in the interests of the organization;
• a contract for training has been concluded between the organization (employee) and the educational institution;
• the educational institution has a valid license or an appropriate status if it is a foreign organization;
• the employee whose training was paid works in the organization on the basis of an employment contract.

The same procedure also applies if the expenses were compensated to the person not from the beginning of training (for example, the employee began training in 2010, and the organization reimburses him for expenses from 2012) ().

Additional documents may be required to justify the cost of training in the interests of the organization. In particular:

• documents confirming expenses (for example, an order to send to study);
• documents confirming that they are educational (for example, an act of work performed);
• documents confirming that the employee has completed training (for example, a diploma, certificate, certificate, etc.).

Such a conclusion can be drawn from Article 252 and Article 264 of the Tax Code of the Russian Federation. This is also confirmed.

For the mandatory execution of an act on educational services, see.

USN

The tax base of simplified organizations that pay a single income tax does not reduce the cost of training employees. With such an object of taxation, no expenses are taken into account ().

Organizations that pay a single tax on the difference between income and expenses can include expenses that reduce the tax base, cost and employees (). In this case, it is necessary to take into account the same ones that are established for payers of income tax (). *

You can justify the cost of training in the interests of the organization with the same ones that are used for this by organizations that calculate income tax. This follows from Article 346.16 of the Tax Code of the Russian Federation.

When calculating a single tax, the costs of professional training (retraining) of personnel can be taken into account only after payment. Therefore, organizations also need documents confirming the payment for educational services. For example, payment orders, receipts for cash receipts, etc. This follows from Article 346.17 of the Tax Code of the Russian Federation.

The cost of receiving employees, as well as such a type as advanced training, does not reduce the tax base for a single tax ().

If the costs of paying for the services of commercial educational institutions are taken into account when calculating the single tax, the VAT paid by them will also reduce the tax base ().

Sergei Razgulin,

2. Situation: what documents can confirm the fact of providing educational services to an employee of an organization for accounting purposes

The legislation does not contain a list of documents that can confirm that the educational service has been provided. In accounting, there is only a requirement that everyone must be issued with a primary accounting document ().

You can confirm the fact of the provision of educational services, for example, bilateral. This document must be signed by the employer and the educational institution ().*

The main thing is that the supporting document contains all the required details, named in Article 9 of the Law of December 6, 2011 No. 402-FZ.

In addition to these documents, you can attach a copy of the document of education (for example, a copy of a diploma, certificate or academic certificate). Their educational institutions issue in most cases ().

Sergei Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

3. Article: Worker at the seminar

ON THE. Yamanova, scientific editor of the journal "Salary

Part 1 of Article 196 of the Labor Code of the Russian Federation allows the employer to independently determine the need for professional training and retraining of personnel for their own needs, as well as the forms of such training. In particular, training may take the form of one-off lectures, seminars and other types of training lasting less than 72 hours ( letter of Rostrud dated 12.05.2011 No. 1277-6-1).

Guarantees and compensations for employees studying at lectures and seminars

According to Rostrud, set out in letter dated 12.05.2011 No. 1277-6-1, forms of training determined by the employer, the duration of which is less than 72 hours, can be considered advanced training. The guarantees and compensations provided for in Article 187 of the Labor Code of the Russian Federation should apply to these forms of training. Rostrud specialists make such a conclusion on the basis of part 5 of article 196 of the Labor Code of the Russian Federation. It provides for the obligation of the employer to provide employees undergoing vocational training:

Necessary conditions for combining work with education;
- guarantees established by labor legislation, collective agreement, agreements, local regulations, labor contract.

Training

Advanced training - updating the theoretical and practical knowledge of specialists in connection with the increased requirements for the level of qualifications and the need to master modern methods for solving professional problems. It is carried out on the basis of agreements concluded with educational institutions (clause 7 of the Model Regulation approved Decree of the Government of the Russian Federation of 26.06.95 No. 610).

Therefore, employees sent by the employer to improve their qualifications with a break from work, including a seminar, are guaranteed the preservation of:

Places of work (positions);
- average salary at the main place of work.

For example, a collective agreement might include the following clause: “For the duration of participation in meetings, meetings, seminars, the employee retains average earnings” .

How to register the absence of an employee in the workplace

Unified forms No. T-12 and No. T-13 approved Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1

In the timesheet (unified forms No. T-12 and No. T-13), days of absence of an employee from the workplace due to being sent to a training or consulting seminar are indicated by the letter code PC or digital 07 (advanced training with a break from work). * If the seminar is an offsite one, the employer can use the following codes:

The letter code PM or digital 08 - if the employee is sent for advanced training with a break from work in another area. The same code marks the days off on which the employee is at the seminar;
- letter code K or digital 06 - if the referral to the field seminar is issued by a business trip.

Information and consultation seminar

The consulting seminar differs from the training seminar in that the employee has the opportunity to communicate directly with the lecturer, can ask questions of interest both during the seminar and at its end.

The contract with the company - the organizer of the seminar will indicate that it is concluded for the provision of information and consulting services. In the order to send an employee to a seminar, the employer must indicate that the employee is sent, for example, to a seminar to clarify questions on the calculation of benefits in 2013.

Can an employer enter into a student agreement with an employee?

As a rule, a student agreement is concluded when an employee receives a specific profession, specialty or acquires qualifications (part 1 of article 199 of the Labor Code of the Russian Federation). According to part 1 of article 200 of the Labor Code of the Russian Federation, it is concluded for the period necessary for training in this profession, specialty, qualification.

If an employee is sent to a seminar, the conclusion of a student agreement is unjustified, since during the seminar the employee does not receive a new profession or specialty.

Documentary evidence of expenses for participation in the seminar

Regardless of the type of seminar, in order to recognize expenses for profit tax purposes, the employer will need the following documents (letters Ministry of Finance of Russia dated February 28, 2007 No. 03-03-06 / 1/137 And Federal Tax Service of Russia for Moscow dated June 28, 2007 No. 20-12 / 060987):

Agreement with the company - the organizer of the seminar;
- the order of the head to send the employee to the seminar in connection with the production need;
- the training program of the seminar indicating the number of hours of visits (workshop plan);
- the act of providing services;
- invoice.

If the seminar was training, a certificate or other document confirming that the employee participated in the seminar must be added to the documents.

If consulting services were provided in the form of an oral consultation, the report should specify in detail the list of issues that the consultation was devoted to.

If the seminar is an off-site seminar, documents confirming travel expenses must be attached to the general list of documents.

How to account for the cost of a seminar

The cost of an employee's participation in a seminar is taken into account as part of other expenses associated with production and sales (Article 264 of the Tax Code of the Russian Federation). On the basis of which norm of this article the employer will be able to take into account the costs, depends on the wording of the contract with the company - the organizer of the seminar and whether it has a license for educational activities.

Educational seminar. The employer can include the cost of participation in the seminar into the costs of training in basic and additional professional educational programs, vocational training and retraining of employees ( sub. 23 paragraph 1 of Art. 264 Tax Code of the Russian Federation), if the conditions listed in paragraph 3 of Article 264 of the Tax Code of the Russian Federation are met, namely:

The seminar is conducted by a Russian educational institution that has received state accreditation (appropriate license), or a foreign educational institution that has the appropriate status;
- employees who are on the staff of the organization participate in the seminar;
- the program of the seminar contributes to the improvement of qualifications and more efficient use of the employee in this organization in the framework of its activities.

At the same time, the expenses for the seminar related to the organization of entertainment, recreation or treatment are not taken into account when determining the tax base for income tax (clause 43, article 270 of the Tax Code of the Russian Federation). This was pointed out by the Ministry of Finance of Russia in letter dated February 28, 2007 No. 03-03-06/1/137.

If the company - the organizer of the seminar does not have a license for educational activities, it is better to conclude an agreement for the provision of information and consulting services.

Information and consulting seminar. Expenses for the participation of employees in an information and consulting seminar reduce the taxable income tax base as expenses for consulting and other similar services on the basis of subparagraph 15 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as part of other expenses related to production and sales.

Often, when auditing, the tax authorities come to the conclusion that the organization unlawfully reduced the tax base for income tax, and also unreasonably applied the VAT deduction, since the expenses of the organization under the contract for the provision of consulting services are not properly confirmed, inappropriate and economically unjustified. For example, in the primary documents there is no such requisite as the volume of services rendered in hours and the hourly rate corresponding to the consultant's price list.

True, the courts take the side of the taxpayers, pointing out that the tax legislation does not use the concept of economic expediency. The taxpayer independently determines the expediency of incurring such expenses, therefore, the reasonableness of expenses cannot be assessed from the point of view of their expediency (decrees Federal Antimonopoly Service of the Moscow District dated February 22, 2013 in case No. A40-12064 / 11-107-51 And Federal Antimonopoly Service of the Central District dated February 16, 2009 in case No. А54-1345 / 2008-С8).

*So highlighted part of the material that will help you make the right decision

When an employee is sent for advanced training, an order is issued, the meaning of which is not limited to fixing the fact of suspension of the performance of a labor function in connection with training.

The issuance of an order to send for advanced training on the job is, for example, the basis for the subsequent granting to the trainee of the preferential right to remain at work during the reduction (part 2 of article 179 of the Labor Code of the Russian Federation).

The execution of an order to send them to advanced training does not entail infringement of the social rights of employees. In particular, the legislation does not contain rules that allow not including the period of advanced training in the special length of service (decree of the 19th Arbitration Court of Appeal dated 04/10/2017 No. 19AP-1527 / 2017 in case No. A64-4511 / 2016).

In the event of disputes between the employer and the former employee regarding the reimbursement of training costs, the orders in question are confirmation of the completion of training, although the practice of recovering funds from a citizen varies depending on the circumstances of the case. The courts can take the side of the employer (the appeal ruling of the Perm Regional Court dated February 8, 2017 in case No. 33-1492 / 2017) or the former employee, indicating, for example, that he was sent for advanced training at the initiative of the employer and this did not constitute training or retraining (appeal ruling Petersburg City Court dated April 13, 2017 No. 33-6455/2017).

Order on referral to advanced training courses or retraining - sample

A sample order for referral to advanced training can be downloaded from the link: Order on referral for advanced training - sample.

With orders to send to courses or retraining, the employee must be familiarized under the signature. At the same time, in the event of disputes, failure to familiarize oneself with the order does not in itself indicate that training was not carried out (appellate ruling of the Moscow City Court dated 04.06.2015 in case No. 33-13784).

So, if it is necessary to train an employee, an order is issued to send him to advanced training courses, a sample of which is presented for download in this article. The employee must be familiarized with the order under the signature. The order is needed not only to formalize the features of labor relations at the time of its preparation, but can also be, for example, evidence confirming the training in the event of a dispute.

We are going to send one of our employees to a one-day scientific conference, which will be held in the same area where our organization is located. Please tell me how to do it right? I know that some consider this a business trip, but the employee does not leave anywhere and, as they say, spends the night at home. Rather, it is, albeit short-term, but a direction for training. Is not it so?

The situation described in the letter is quite common. Indeed, many employers consider sending an employee to a conference as an advanced training and do not consider it necessary to arrange a business trip. Of course, any conference held is not only about summing up, summarizing experience, determining further development prospects, but also mastering a new level of knowledge, which generally increases the qualification level of an employee participating in its work. Nevertheless the referral to the conference is precisely a business trip, which means that it requires appropriate registration. This is also confirmed by the established judicial practice, which recognizes as a business trip:

• sending young specialists to a scientific and technical conference of youth, which is of an industrial nature and is official, since it is held to carry out the main type of activity of the employer ( Decree of the Federal Antimonopoly Service of the Moscow District No. КА-А40/9456-07);
• sending employees to corporate events organized in order to increase the image component of the organization's activities as a socially oriented company that is attractive for the employment of new employees, as well as to create a positive microclimate ( Decree of the Federal Antimonopoly Service of the Moscow District dated November 18, 2010 No. КА-А40/14213-10 in case No. А40-169073/09-115-1272);
• participation of employees in an international construction and interior exhibition by decision of the authorized bodies of the employer on the basis of relevant administrative documents ( decision of the Federal Antimonopoly Service of the North Caucasus District dated April 22, 2010 in case No. A32-21536 / 2009-3 / 321).

IMPORTANT!

Sending an employee to a conference is a business trip

From the definition of a business trip given in Art. 166 of the Labor Code of the Russian Federation, it is clear that it is based on the performance by the employee of an official assignment related to his labor duties, determined by the concluded employment contract. That's why the employee is not entitled to refuse to be sent to the conference in the event that it is an official assignment and is due to the labor function performed by him. The exception is employees who cannot be sent on a business trip, as well as employees who may refuse to be sent on a business trip by virtue of the law.

Our reference

Business trip- an employee's trip by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work ( Part 1 Art. 166 of the Labor Code; hereinafter - the Labor Code of the Russian Federation).

The specifics of sending employees on business trips are established by Decree of the Government of the Russian Federation No. 749 of October 13, 2008, and unified forms of an order to send an employee on a business trip, a travel certificate and a job assignment for sending an employee on a business trip were approved by Decree of the State Statistics Committee of Russia of January 5, 2004 No. 1 “On Approval unified forms of primary accounting documentation for the accounting of labor and its payment "( hereinafter referred to as the Decree). There are no significant features in the execution of these documents when sending an employee on such a short-term business trip. The only thing to remember is that if the employee must return from a business trip to the place of permanent work on the same day on which he was sent on a business trip, then a business trip certificate can not be issued (Clause 2 of the Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of 07.04.1988 No. 62 “On business trips within the USSR”). In this case, the order to send the employee on a business trip will serve as a supporting document ( example).

YOU SHOULD KNOW THIS

YOU SHOULD KNOW THIS

Order of the Ministry of Health and Social Development of Russia dated September 11, 2009 No. 739n approved the procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded

Since, as we found out, participation in a scientific conference is a business trip, then, therefore, the employee must be provided with all the guarantees provided for by law.

Warranty 1. Preservation for the employee of the place of work (position) and average earnings for the days of stay on a business trip.

Warranty 2. Reimbursement of expenses related to a business trip.

IMPORTANT!

An employee sent on a business trip in the same area where the employer is located is not paid daily allowances and expenses for renting a dwelling.

As a general rule under Art. 168 of the Labor Code of the Russian Federation, travel expenses, rent of housing, additional expenses associated with living outside the place of permanent residence (daily allowance), other expenses incurred by the employee with the permission or knowledge of the employer are reimbursed to the seconded worker.

However, if an employee participates in a conference in the area where he permanently resides and, based on the conditions of transport communication and the nature of the work performed on a business trip, has the opportunity to return daily to his place of permanent residence, he is not paid daily allowance ( p. 11 of the Regulations on the peculiarities of sending employees on business trips, approved. Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

THIS IS USEFUL TO KNOW

In our country, as you know, the New Year is traditionally celebrated twice: according to the old and new style! The origin of the Old New Year is explained simply. So, until 1918, the Julian calendar was used in Russia, which was replaced by a more modern and, from the point of view of astronomers, more correct Gregorian calendar. At the same time, the difference between the old and the new style by that time was no more, no less - 13 days. Thus, the day, which was January 1 according to the old style, became January 14 in the new calendar. In memory of the fact that once in pre-revolutionary times, the night of January 13-14 was New Year's Eve, and the Old New Year is celebrated to this day!

KEEP IN MIND

The procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or a local regulatory act.

In addition, if an employee participates in a conference held in the same city, area where the employer is located, he will also not have the cost of renting a dwelling, which means that the employer is not obliged to reimburse them.

Summary

An employee's trip to a one-day scientific conference held in the same area where the employer is located is recognized as a business trip with the provision of appropriate guarantees.

As for the costs of travel to the conference, as a rule, the employee bears them. This can be confirmed by travel documents submitted by the employee (tickets for public transport). They will be the basis for reimbursement to the employee of travel expenses to the place of the business trip, i.e. the conference, and back.

EXAMPLE

Order to send an employee on a business trip

1. Orders for holding a conference are issued in accordance with the Instructions for Paperwork, approved by Order No. 400 of Moscow State University dated May 22, 2009, and recommendations for preparing documents in the Electronic Document Management System (EDMS) of Moscow State University.
2. Order text format: Times New Roman font - 14, line spacing in the preamble - single, in the text of the order - one and a half; indent of the first line of the paragraph - 1.25 cm from the left border of the text field; alignment of the entire text of the order - in width, title - in the center. The initials are separated from the surname by a non-breaking space, for example, I.I. Ivanov.
3. If you plan to hold a conference or its individual events in such premises of Moscow State University as:
   • conference hall of the I academic building of the humanities faculties,
   • conference hall or auditoriums of the Shuvalov and Lomonosov buildings,
   • audiences 01 and 02 of the Moscow State University,
   • assembly hall of the GZ or a large hall of the Palace of Culture of Moscow State University,
   • halls of the Intellectual Center - the Fundamental Library of Moscow State University,
   then you should first draw up and attach to the draft order a letter with a rector's visa allowing the use of these premises.
4. If it is planned to accommodate non-resident participants of the conference at Moscow State University, then a letter with a permit visa from the head of the Dormitory Administration A.A. Vodolazsky.
5. In order to disseminate information about the conference through a special information portal and include it in the database of events of Moscow University, registration of the conference in the unified information system should be ensured by filling out the appropriate form on the page.
6. It is necessary to provide ISEC MSU with information about the conference in accordance with Order No. 529 dated May 12, 2017.
7. The order is submitted by the person responsible for the preparation of the draft order in the division organizing the conference.
8. The obligatory part of the approval of the draft order includes visas of the Office of Affairs and Records Management; Department of Science Policy and Organization of Scientific Research; Deputy Vice-Rector - Head of the Department for Ensuring Safe Functioning.
9. The full composition of the approvers is determined by the content of the order: the order is approved by the persons whose competence includes the activities specified in the order.
   For example, if the order contains financial components, the coordinators include the chief accountant of Moscow State University;
   if the order contains a clause on the accommodation of conference participants at Moscow State University, coordination with the head of the Dormitory Administration is provided for;
   for international conferences, the coordinators include the Vice-Rector - Head of the Department of International Educational Cooperation;
   the use of classrooms under paragraph 3 implies the presence of the approval signature of the Vice-Rector - Head of the Department of Academic Policy and Organization of the Educational Process;
   when mentioning aspects of engineering support for conference events in the order, the chief engineer of Moscow State University is included in the coordinators;
   in cases where the provision of medical care is provided, an agreement with the ISEC MGU is added.
10. The mailing list includes all services involved in the preparation and holding of the conference.
11. The list of the Organizational (Programme or other) committee is recommended to be drawn up in the form of a table with invisible cell borders.
12. In the text of the order, when indicating the departments of Moscow University, the positions of employees, specific premises, etc. it is not recommended to attribute "Moscow State University" or "Moscow State University named after M.V. Lomonosov" (for example, it is enough to write: "Dean of the Faculty of Physics"). For external organizations, an indication of belonging to them is necessary (for example, “Dean of the Faculty of Fundamental Sciences, Bauman Moscow State Technical University”).
13. Examples of the wording of some paragraphs of the order (requirements for preparatory measures and / or persons responsible for their implementation are selected depending on the specific conditions of the Conference):

    Provide "___" ______ 20__ in ... building for plenary meetings of the premises (specify which) from 00:00 to 00:00.
    Provide "___" ______ 20__ in the ... building from 00:00 to 00:00 premises (specify which ones) for registration of participants and for meals for participants.
    To provide an audience (indicate which one) in ... building "___" ______ 20__ from 00:00 to 00:00 for the work of translators.
    The Directorate of Engineering Operation of Moscow State University will provide technical support for the Conference events at the request of the Organizing Committee at the expense of the organizers in accordance with a preliminary agreement.
    To the Director of the MSU Catering Combine, to assist in organizing buffet service and meals for the Conference participants at the request of the Organizing Committee at the expense of the participants and / or organizers.
    To assist the Director of Diet Food Canteens in organizing buffet service and meals for the Conference participants at the request of the Organizing Committee at the expense of the participants and / or organizers.
    Vice-Rector for Administrative Policy and Informatization A.V. Stepanov to assist in providing Internet connection at the request of the Organizing Committee of the Conference.
    Vice-Rector - Head of the Department of International Educational Cooperation to provide visa support and registration of foreign participants of the Conference at the request of the Organizing Committee.
    The head of the dormitory department should provide accommodation for non-resident participants of the Conference at the request of the Organizing Committee.
    Vice-Rector - Head of the Department of Academic Policy and Organization of the Educational Process P.V. I would like to allocate the following in-line audiences in the Shuvalov / Lomonosov building for the conference and round tables: (list).
    To the Vice-Rector - Head of the Department for General Affairs, to ensure the work of the Conference "___" ______ 20__, allocate a wardrobe section and pieces of furniture in the Shuvalov / Lomonosov building at the request of the Organizing Committee.
    Deputy Vice-Rector - Head of the Department for Ensuring the Safe Functioning of Moscow State University G.V. Ivashchenko to provide access to ... the building of participants and organizers of the Conference according to the lists of the Organizing Committee.

14. A sample of the Order on holding the Conference is sent in the form of a Word-file to the deputy heads of departments for science and to scientific departments.
15. The draft Order on holding the Conference is created in the EDMS using the appropriate template.

Modern realities require constant improvement of employees in professional terms, so it is not surprising that sending to seminars and various kinds of conferences has become commonplace for almost every organization. At the same time, many questions arise about how to properly draw up documents confirming the employee's stay during working hours on training.

In this article, we will look at:

• how and why to prepare documents for staff training;
• referral to a seminar;
• order to attend the seminar.

Highly qualified personnel are the basis for the successful operation of any enterprise. Therefore, it is not surprising that the management of companies in recent years is more and more interested in additional education of their specialists.

Don't miss: the main article of the month from leading specialists of the Ministry of Labor and Rostrud

Encyclopedia of personnel orders from the Kadra System.

Staff training: how and why to prepare documents

Today, one of the most productive ways to improve the skills of employees is to send them to trainings or seminars. This allows not only to significantly expand the circle of knowledge, but also to do it in the shortest possible time.

At the same time, the training methodology may include both inviting a specialist to conduct a seminar at the enterprise itself, and improving the skills of employees off-duty in special training companies.

The main thing is the correct preparation of documents. After all, training employees, regardless of the methodology used by the enterprise, requires financial investments.

As evidence of expenses incurred for training of personnel, the following can be used:

• agreement with an educational institution;
• order or order to send to study;
• an act on the provision of services, drawn up in accordance with the norms of the law;
• certificates, diplomas and other documents confirming the fact of training.

At the same time, it must be remembered that advanced training at seminars is a separate category of training, which in no way correlates with training in higher educational institutions or obtaining secondary specialized or higher education.

Unlike expenses for seminars, the Tax Code of the Russian Federation prohibits the accounting of this type of expenses during taxation.

Direction to the seminar

The type of seminar to which the employee will be sent will also depend on its documentation, as well as the subsequent procedure for accounting for expenses. Therefore, the type of seminar must be indicated in the contract concluded by the employer with the company organizing the seminar.

When an employee is sent to a seminar with a break from work in the same area, he retains his place of work and the average salary. The very same direction to the seminar is issued by order employer.

If the organization uses unified forms, then the period when the employee was at the seminar is marked in the time sheet with the letter code "PC" or they use the digital code - "07", the letter code K or digital 06 - if the direction to the field seminar is issued by a business trip , letter code PM or digital 08 - if the employee is sent for advanced training with a break from work in another area.

In this case, the full name is indicated without fail. "seconded" employee, topics, as well as the terms of training. The document must be certified by the seal of the enterprise.

As mentioned earlier, drawing up an order to send to a seminar is mandatory, since it is the order that will serve as the basis for the subsequent time sheet of an employee who is absent for a good reason and pays him wages. As well as accounting for the costs of the enterprise for training.

Although the order to send to the seminar can be drawn up in any form, there is no clear form approved by law, it must necessarily reflect the following information:

• full name and details of the enterprise;
• date and order number;
• FULL NAME. an employee of the company sent to the seminar;
• the timing of the seminar;
• seal and signature of the head;
• signature on familiarization with the order of the employee sent to the seminar.