Having entered a university in a paid department, you need to allocate an average of 2000 BYN for study every year. And as practice shows, the price tag does not get lower. If studying at a university is too expensive for you, you can help and correct the situation. will tell you 5 ways to stop paying for university education.

Method number 1: study well

High academic performance and give the paying student a good chance of a reduction in the amount of payment or transfer to the budget. As a rule, this is impossible to achieve in the first year, because it takes time to prove yourself. But a senior student who has 75% high grades and 25% grades at least 7 in his record book can easily apply for a budget-funded place in his specialty. Does it exist? This information must be clarified with the faculty administration. By the way, if a student transferred to the budget after studying on a paid basis for less than half the term, then he will have to work according to assignment. If he studied most of the time on a paid basis, he will receive a free diploma.

Method No. 2: transfer to the correspondence department

Transferring to the correspondence department will help solve the money issue. Even if you don’t manage to get a budget place, paying for your studies will become easier: the price for a part-time course is half that of a full-time course. But be prepared that the distance learning program mainly involves independent work. If your specialty does not have a correspondence department, you can transfer to a correspondence department in a related specialty.

Method No. 3: retake the CT

Finished your first year and realized that you can’t pay anymore? Take the CT again and enroll in the budget form along with new applicants.

Method number 4: transfer to another university

You can also become a state-funded student after studying a similar or similar specialty (provided that there is free space there). To do this, you will have to run around the offices, collecting the necessary certificates and documents, as well as take additional tests and exams due to the difference in the curricula. The issue of transfer will be decided not by the admissions committee, but by the rector’s office.

Method #5: Take a break

Another way to eliminate tuition costs is to take a financial leave of absence. It is given once during the entire period of study and for exactly one year. During this time, you can earn extra money or decide to take another step towards your future profession.

If the material was useful to you, don’t forget to “like” it on our social networks

At the North-Eastern Federal University, more than 3.5 thousand people are currently studying on a commercial basis, of which more than two thousand are studying on a full-time basis. How can “paying students” get a reduced tuition fee, which bank has favorable conditions for obtaining an educational loan, and what is good about targeted admission to a university?

If you study well, you pay less

In March of this year, NEFU approved a regulation on the procedure for reducing the cost of education under contracts for the provision of paid educational services for applicants who scored high on the Unified State Exam, as well as for students who passed the session with “good” and “excellent” and did not have disciplinary sanctions. Innovations for paying students will be in effect following the results of the summer session and the admissions campaign.

“Recently, the Government of the Russian Federation established requirements for universities to provide paid educational services, including in determining the cost of training, taking into account costs,” explains Valentin Maksimov, head of the commercial activities department of the NEFU Planning and Financial Directorate. “If the price of tuition for the last two academic years started from 146 thousand rubles, then for the 2016-2017 academic year the cost has increased and now starts from 158 thousand rubles.”

But given the new cost reduction provision, students have the opportunity to save on tuition. “The innovation will apply only to those students who study well, behave exemplary and actively participate in events,” noted Valentin Maksimov.

To obtain the opportunity to pay for tuition at a reduced price, the student must write an application addressed to the director of the institute or the dean of the faculty, attaching a copy of the grade book and copies of receipts confirming the absence of debts for previous sessions.

According to the head of the sector for working with fee-paying students of the NEFU Planning and Financial Directorate Nyurgustan Ivanova, some nuances need to be taken into account. “Part-time students, undergraduates and graduate students have a single tuition fee. This provision applies only to specialist and undergraduate students studying full-time. As for applicants, if the average USE score of an applicant for the 2016-2017 year is not lower than 55, then he will enter the university immediately at a reduced cost, for the entire duration of his studies. If the price of a full course is 146 thousand rubles, then if there are satisfactory results of the Unified State Examination, the cost of training in this academic year will be reduced to 88 thousand rubles.”

Since paid education at NEFU has become more expensive, a reasonable question arises: “Has the cost of commercial students who study at the university under contracts with old prices increased?” “The agreement states that an increase in the price for educational services after the conclusion of the agreement is not allowed, with the exception of an increase in the cost of these services taking into account inflation provided for by the main characteristics of the federal budget for the next financial year and planning period,” explains Nyurgustana Ivanova. “With the beginning of the new academic year, the cost of paid educational services is updated, which also indicates the prices for training under previously concluded contracts.”

So, the student entered the university for paid studies. What options do he have for paying for his studies? “The agreement states that payment is made by semester: for the first semester - until September 15, for the second - until February 15,” notes the head of the sector for work with fee-paying students of the NEFU Planning and Financial Directorate. – If desired, the student can pay for the semester, for the year or for all years of study. Also, soon there will be an option for online payment on the university website.”

Educational loan to help

If the Unified State Exam scores do not allow you to count on a budget place, then the future student can take advantage of an educational loan. A loan with state support at NEFU is issued by Sberbank - according to official information, with an interest rate of 7.75% per annum, the repayment period can be increased by 10 years beyond the time of study.

The scheme of how the economic mechanism works looks like this: a young man takes out a loan for small interest, pays a small amount of interest while studying, and repays the main debt as a specialist, notes Sberbank.

“University students have been using Sberbank educational loans since 2012. If a student wants to enroll in a commercial position, then he must draw up an agreement, go to the bank and find out about all the conditions, since in order to receive a loan you must meet the bank’s requirements,” notes Nyurgustana Ivanova.

“I took out an educational loan with state support for 6% per annum, without guarantors, at the Sberbank office,” said Olga Skryabina, a student at the NEFU Faculty of Law. – The payments are small – in the first year the monthly payment was 50-70 rubles, with each share of the loan the amount increased, now I pay 1,200 rubles a month. This year I am finishing my bachelor’s degree program, I am given three months to find a job, then I will pay 3,000 rubles. I will try to repay the loan ahead of schedule.”

Targeted recruitment – ​​guaranteed employment

NEFU also has the opportunity to enroll through targeted admissions, which ensures that a young specialist will find employment in his home region after completing his studies.

“Targeted admission for a student means stable employment after graduation. We all know that some enterprises do not always hire graduates and require work experience. Customers – subordinate institutions collaborating with the university, take full responsibility for employment upon themselves.” Oksana Solovyova, chief specialist of the department of targeted training of specialists of the Ministry of Vocational Education, Training and Placement of Personnel of the Republic of Sakha (Yakutia)

The question arises, what will happen if the student does not fulfill the terms of the contract? “If for some reason a student is unable to complete his studies at the university, for example, due to expulsion, then he will have to reimburse all expenses spent on the target place,” explains Oksana Solovyova. “These are not risks, but obligations that the student must fulfill after signing an agreement on targeted training.”

Photo: Svetlana Pavlova, from the archive of the NEFU news editorial office

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Due to the fact that the cost of training employees in higher (secondary, etc.) vocational educational institutions is not taken into account when calculating income tax, it is, according to clause 3 of Art. 236 of the Tax Code of the Russian Federation is not subject to UST. Consequently, contributions to the Pension Fund of the Russian Federation are not accrued on these amounts (Article 10 of Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation”, hereinafter referred to as Law No. 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 income of the taxpayer received by him both in cash and in kind is taken into account. Thus, the cost of training is subject to inclusion in the employee’s taxable income and will be taxed at a 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 student’s educational level. 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 specialists’ education and is carried out by educational institutions of advanced training and departments educational institutions of higher and secondary vocational education in additional professional educational programs of two types, one of which ensures 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 clause 1 art.

Taxes and insurance premiums when paying for education 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 appropriate status (for a foreign institution);
• the taxpayer has an employment contract with the employee who is sent for training, or an individual is undergoing training who has entered into an agreement with the taxpayer, providing for the obligation of such a person, no later than three months after completion of training, vocational training, retraining, paid for by the taxpayer, to conclude an employment contract with him and work for 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 under the programs listed in subclause 23 of clause 1 of Art.

Payment for 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 for 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. training fees for employees are not subject to personal income tax at all. At the same time, in order to exempt the amount of tuition fees from personal income tax, it no longer matters in whose interests the employee is trained and what kind of education he receives. E. Karsetskaya Publishing and Consulting Group "IC Group" 12/08/2008 Question: By decision of the tax authority of the organization, a refund of export VAT was denied.
The tax authorities' decision has not yet been appealed, but lawyers believe that the likelihood that the dispute will be won is 100%.

How to pay for university studies

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; regulation of the FAS ZSO dated 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 represent payment for their labor (post.

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 maintaining children of employees in kindergartens) is not related to the employee’s labor efforts and is not an incentive for work, these amounts are not subject to insurance contributions. Often, such payments are not provided for in employment contracts with employees, and the employer’s obligation to make them is enshrined in the collective agreement.

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

Can an organization pay for university tuition?

Info

In addition, insurance contributions for compulsory social insurance against industrial accidents and occupational diseases in the Federal Social Insurance Fund of the Russian Federation must be calculated on the cost of training. In the List of payments for which these contributions are not accrued, approved by Decree of the Government of the Russian Federation of July 7, 1999 N 765 (hereinafter referred to as Resolution N 765), payment for employee training is not mentioned.

Payment for educational leave Expenses for wages, maintained in accordance with the law for the duration of educational leave provided to employees, in accordance with clause 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 payment for educational leave is subject to inclusion in the tax base under the Unified Social Tax and, accordingly, compulsory pension insurance (Art.

10 of Law No. 167-FZ).
Amounts of payment for employee training under other programs (for example, additional general development programs) do not fall under this exception and, therefore, are subject to insurance premiums in the generally established manner. According to representatives of the authorities monitoring the payment of insurance premiums (letter of the Pension Fund of the Russian Federation dated 06.06.2011 No. 30-26/6232; sub.
1.2 clause 1 of the letter of the Pension Fund of October 18, 2010 No. 30-21/10970), are not exempt from taxation of insurance premiums and the amount of compensation by the employer for 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

Nowadays, many organizations pay great attention to training their employees. In this case, it is necessary to distinguish between receiving vocational education and vocational training.

How are these two concepts different? According to Art. 9 of the Law of the Russian Federation dated June 30, 2007 N 3266-1 “On Education” (hereinafter referred to as Law N 3266-1), the purpose of professional educational programs is the consistent improvement of professional and general educational levels, the training of specialists with appropriate qualifications. Professional programs include:

• primary vocational education;
• secondary vocational education;
• higher professional education;
• postgraduate professional education.

Professional training in accordance with paragraph.
1 tbsp.

In practice, many questions arise 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 to obtain a professional accountant certificate;
2. 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 an order from the manager, corresponds to the employee training program at the enterprise and is directly related to the performance of his job duties, then these amounts should not be included in the employee’s taxable income.

Social tax deduction is provided for amounts spent by the taxpayer on his or her immediate family’s education.

1. Understand what the education tax deduction is

Citizens who pay for educational services at their own expense - for themselves or their relatives - can reimburse part of their expenses. The tax authorities will refund the tax paid on an amount not exceeding 50 thousand rubles. Thus, the amount of money you will receive in your hands will be no more than 6,500 rubles per year.

The number of tax deductions for education is not limited in any way. If you pay for your education several times, then the tax deduction is provided more than once.

The deduction can only be received for the period in which tuition fees were paid. That is, if you studied in 2008, then when you submit your personal income tax return for 2008 in 2009, you have the right to receive such a deduction.

The remaining portion of the tax deduction is not carried forward. It can only be used in the year in which these expenses were incurred.

2. Calculate how much deduction you can expect

In order to calculate the compensation you are entitled to, you need to multiply the amount spent on training by 13%. True, in any case, the tax authorities will return to you no more than 6 thousand 500 rubles per year. Please also take into account that this amount cannot exceed the amount of tax you paid. For more information about the deduction calculation formula, see.

Example. Paid 120 thousand rubles for my training. Annual income - 200 thousand rubles. But the social deduction is only applicable for the amount of 50 thousand rubles. Taxes paid on 50 thousand rubles - 6,500 rubles (50,000*13%). Total: the amount of tax deduction due is 6,500 rubles.

When teaching children, the maximum amount is indicated for both parents, that is, only one of the parents can receive a deduction.

You can simultaneously receive several types of social deductions by indicating this in one declaration. For example, deductions for training, treatment and the purchase of medicines. In this case, the maximum amount of social tax deduction will be 100,000 rubles. That is, you will be refunded 13,000 rubles (13% of 100,000 rubles) provided that during the specified period you transferred no less amount to the budget in the form of taxes.

3. Find out in what cases a tax deduction is due

Social deduction for education is provided to the taxpayer who pays:

• your own training of any form (day, evening, correspondence);
• education of each of your children (from kindergarten to age 24);
• training your spouse;
• training of wards (up to 18 years);

The deduction is provided regardless of where exactly the educational institution is located. It is provided when paying for education:

• in domestic educational institutions;
• in foreign educational institutions;
• institutions of any profile (college, institute, academy, college, university);

The deduction is due both when receiving higher education and when taking advanced training courses.

4. Keep in mind cases whenno deduction allowed

In the following cases, you cannot take advantage of the tax deduction

• The deduction is applied only to income from which personal income tax is withheld in the amount of 13%. Therefore, persons who do not pay income tax to the budget of the Russian Federation cannot take advantage of this benefit;
• if the student for whom you are paying is not a full-time (full-time) student;
• if the educational institution does not have a license to provide educational services or the type of educational activity is not licensed;

Keep in mind that not all types of educational activities in Russia are subject to licensing. For example, various seminars and one-time internships are not licensed, although they are conducted by educational institutions. You also cannot receive a tax deduction for such training.

5. Collect the necessary package of documents for the tax office

To apply for a tax deduction for education, you need to collect the following documents:

● Tax return of the taxpayer;

● A copy of the agreement with the educational institution. The agreement must be concluded by the person who is going to receive a tax deduction. The agreement must contain information about the license of the educational institution - its number, date of issue, etc. The tax authorities will check with the relevant structures information about the validity of the license.

● Certificate of full-time education - for children of a taxpayer claiming a tax deduction. The certificate is provided only if the training contract does not specify the form of training.

● Copies of payment documents upon payment of educational services (checks, receipts for receipt orders). Payment documents must have been issued to a person planning to receive a social tax deduction.

If the taxpayer did not pay for his own education, then he additionally provides documents confirming his relationship with the student. These may include:

● Birth certificate of the child, if the taxpayer pays for the education of his children;

● Marriage certificate if tuition is paid for the taxpayer's spouse;

● Documents confirming the fact of guardianship or trusteeship - in the event that the taxpayer pays for the education of his wards.

6. Submit documents for educational deduction

The social tax deduction for education can be received by taxpayers who paid for their education during the past year.

To receive a deduction, you need to submit a number of documents to the tax office at your place of residence (see their list in paragraph 5).

The amount of tax to be refunded under the declaration is returned based on the taxpayer’s application within one month from the date of writing the application. The money is transferred to the taxpayer's bank account.

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

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

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

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

Sberbank commission for tuition fees

As we already 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 briefly presented, the procedure will be as follows:

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

In the next step, you will need to select a write-off card, and also enter the initials of the person who pays for the education.

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

• faculty
• semester
• contract number
• 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 happen here if you skip the stage of checking payment details. 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 someone else's account and you will be able 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 independently try to resolve this situation by providing documents of the erroneous payment and explaining your 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 receiving bank and will be returned to your account automatically within 5 business days.

Conclusion

Studying is great, but don’t forget that you need to pay for your education on time every semester. If you do not do this, you may encounter difficulties, including expulsion. Therefore, we advise you not to delay this matter and pay for your studies in advance - this way 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.