Young worker - co-financing the costs of education

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An employer who concluded an employment contract with a juvenile employee for the purpose of vocational preparation is entitled to financial assistance in the form of reimbursement of the costs of their remuneration and co-financing of the costs of their education. The decision on granting this aid is made by the head of the commune (mayor, city president) by means of a decision after confirming that the relevant conditions are met. Check whether the young employee and the funding for him have consequences both in terms of revenues and the costs of obtaining them.

A juvenile employee and the conditions that must be met by the employer to be able to apply for a grant?

The principles of financing material assistance provided to employers educating young employees are regulated by Art. 70b of the Education System Act. It shows that in order for the employer to be able to apply for the above-mentioned co-financing, it is necessary to:

  • had the qualifications required from practical vocational training instructors to conduct apprenticeships for adolescents (the person who has the above-mentioned qualifications may be the employer or the person running the establishment on his behalf or a person employed by the employer),
  • an employment contract was concluded with a young employee (at the time of admission of candidates to basic vocational schools) for the purpose of vocational preparation,
  • the commune head (mayor, city president) competent for the place of residence of the young person was informed about the conclusion of the contract with the juvenile, and if the employer is a craftsman, the information should also be sent to the craftsman's chamber (guild) competent for the seat of the craftsman,
  • the juvenile worker has been educated, i.e. he has acquired professional qualifications - he or she must complete an apprenticeship or training to perform a specific job and pass an appropriate exam before the commission assessing professional qualifications.

What documents should be prepared to receive funding for a young employee?

It should be remembered that the costs of training a young employee are reimbursed at the employer's request. This means that the employer must submit an appropriate application for co-financing the costs of educating a young employee. This should be done in the education department of the commune competent for the place of residence of the young employee. Applications for co-financing the costs of educating a young employee shall be submitted within 3 months from the day the young employee completes his apprenticeship or training to perform a specific job. The following documents should be attached to the application:

  • copies of certificates proving the fulfillment of the requirements - in terms of education - by persons conducting practical vocational training,
  • an employment contract with a young employee for the purpose of professional preparation,
  • a diploma, certificate or certificate confirming that the juvenile employee completed vocational training or training to perform a specific job and passed the exam before the commission confirming professional qualifications,
  • a copy of the work certificate of the young employee,
  • copies of documents confirming a shorter training period in the event of a contract change,
  • current printout from CEIDG or entry from the National Court Register, depending on the form of business conducted by the employer. The grant application must be submitted within 3 months of the completion of the apprenticeship or training for a specific job.

The application prepared in this way is subject to formal and substantive verification by employees of the education department in a given commune. Granting co-financing or refusal is made by way of an administrative decision. This decision is issued by the commune head, mayor or president of the city, most often within one month from the date of submitting the documents. It may be appealed against to the local government appeals board within 14 days from the date of receipt of the decision. About a month is also expected for the appeal decision.

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Young worker and the amount of funding

The amount of co-financing (in the case of remuneration) per adolescent worker depends both on the period of education and what exactly he or she will learn. And yes:

  • PLN 8,081 - if the period of education is 36 months, and if it is shorter, then the amount of the grant will be paid in proportion to the period of education,
  • PLN 245 - in the case of training to perform a specific job, for each full month of education.

Co-financing the costs of educating a young employee in the KPiR

Until January 31, 2009, the state budget co-financing of the costs of educating adolescent employees was provided under a special-purpose subsidy for own tasks and was tax-exempt pursuant to Art. 21 sec. 1 point 129 of the Personal Income Tax Act. From February 1, 2009, the subsidy is financed from the Labor Fund, which is transferred by the voivode to a separate bank account of the commune. As a consequence, the aid that the entrepreneur receives is income from business activity that is subject to disclosure in the relevant records and subject to taxation.

With the above According to the changes, the employer should tax the subsidy received. In the case of workplaces that are settled according to general rules, the received aid should be entered in the book of revenues and expenditures under the item “other revenues” as of the date of receipt on the account. On the other hand, workplaces taxed with a lump sum on recorded income, enter the received funds at the rate of 3%. also on the date of receipt of the account. In the case of workplaces that settle their accounts in the form of a tax card, the received co-financing is not subject to taxation.