Raising qualifications by the employee

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For an employee employed under a contract of employment, the Labor Code gives the opportunity to learn by improving the qualifications of the employee. It regulates the rights related to professional development in section IV, chapter III.

Raising qualifications by the employee

Raising the qualifications of an employee means acquiring or supplementing knowledge and skills on the initiative of the employer or employee with the consent of the employer.

The employer's initiative may be an official order or a proposal for the employee. If an employee takes an initiative to improve qualifications, he should obtain consent before starting education, but it can also take place during the training. The employer is not obliged to consent to the training of employees. Obtaining the consent of the employer results in the employee obtaining the right to benefits related to improving qualifications, i.e.

  • training leave, granted on days that are working days for the employee, in the amount of:

    • 6 days - for an employee taking external exams,

    • 6 days - for an employee taking the matriculation examination,

    • 6 days - for an employee entering the exam confirming professional qualifications,

    • 21 days in the last year of study - for the preparation of the diploma thesis, as well as preparation for and taking the diploma examination;

  • release from all or part of the working day, for the time necessary to arrive on time for compulsory classes and for their duration.

During the above-mentioned absences, the employee retains the right to full remuneration.

Pursuant to Art. 103 of the Labor Code, the employer may also grant an employee raising his professional qualifications an additional benefit related to these activities, and in particular cover fees for education, travel, textbooks and accommodation.

The consent expressed by the employer should concern the period of training, after which the employee's improvement of qualifications may be considered complete. Therefore, the employer's consent should cover the entire learning period and not only part of the training phase. The employer concludes a training contract with an employee raising his professional qualifications, which must be concluded in writing. The contract is not concluded if the employer does not intend to oblige the employee to remain in employment after the employee's improvement of qualifications is completed - Art. 103 § 3.

Rights of an employee who acquires or supplements knowledge on a different basis

An employee who acquires or supplements knowledge and skills on a different basis may apply to the employer for:

  • release from all or part of the working day without retaining the right to remuneration,

  • unpaid leave.

The amount of these absences is determined in an agreement concluded between the employer and the employee. Contrary to the benefits to which an upgrade is granted under Article 103, the employee does not retain the right to remuneration for absences. Contrary to the unpaid leave granted on general terms, the period of unpaid leave granted for the purpose of acquiring and supplementing knowledge is included in the period of employment in the workplace in terms of employee rights under the Labor Code.

Benefits related to improving professional qualifications and their settlement

Expenditure allocated to training an employee in accordance with Art. 103 of the Labor Code may be a tax deductible cost for the employer, if the acquired and completed knowledge is related to the scope of duties performed by the employee and the nature of the business activity - the expenses must be aimed at generating income or securing a source of income (Article 22 (1) of the Act on personal income tax).

For the employee, the benefits received from the employer to cover the costs of education constitute income from the employment relationship, however, this income is exempt from taxation (Article 21 (1) of the Personal Income Tax Act).