Today, many employers understand that in order to succeed in business, they need highly professional personnel. Therefore, companies are increasingly paying higher education their specialists. You should figure out how to do this correctly before the employee begins training. Otherwise, the accountant may subsequently face serious difficulties.

Labor legislation reserves the right for the employer to independently determine the need for professional training of its employees. In particular, a company can provide training to an employee at a higher educational institution. This is stated in Article 196 of the Labor Code of the Russian Federation.

The forms and methods of obtaining higher education that exist today are very diverse. Thus, it can be obtained in full-time and evening departments of universities, by correspondence, studying both in Russian universities and in branches of foreign universities. Master of Business Administration (MBA) programs are becoming increasingly popular.

In this regard, the question arises: is all of the above considered higher education? The answer to this will be positive if the employee is studying at a licensed higher education institution. This conclusion follows from paragraph 2 of Article 24 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” (hereinafter referred to as Law No. 3266-1) and paragraph 1 of Article 8 of the Federal Law of August 22, 1996 No. 125-FZ “On Higher and postgraduate professional education" (hereinafter referred to as Law No. 125-FZ).

It is known that a company that decides to send its employee to study at a university always takes risks. After all, its costs may simply not pay off. For example, an employee may never graduate from an educational institution or, after receiving an education, leave the organization.

But such risks can be easily avoided. To do this, the employer must include additional conditions in the employment contract concluded with the employee. This possibility is directly provided for by law (Article 57 of the Labor Code of the Russian Federation). As a result, the company can introduce into the employment contract conditions on the employee’s obligation to work for a certain period after training. A similar obligation can be established in the employee training agreement.

What if the employee nevertheless quit without good reason within the period specified in the contract? In this case, he will have to reimburse the costs incurred by the company when sending an employee for training. This procedure is established by Article 249 of the Labor Code of the Russian Federation. At the same time, it is better to provide for such responsibility in the employment contract. This will make it easier for the company to recover money spent from the employee.

Please note that current legislation does not provide for employee liability in the event that education was interrupted due to his fault. For example, if an employee is expelled for poor academic performance. At the same time, the inclusion in the employment contract of a condition on the employee’s responsibility, if such a situation arises, does not contradict labor legislation. Thus, the employer can insure itself against possible losses when providing higher education to its employees.

In practice, there are various ways to finance employee training. Most widespread got the following two:

• the organization enters into an agreement with an educational institution to train its employees;
• The organization enters into a targeted loan agreement with the employee. The employee uses the funds received to pay for education.

Let us also note that some organizations, in order to finance an employee’s education, increase his salary for the period of training. At the same time, the company, by order of the employee, withholds amounts from it to pay for education.

Let's consider each of the listed options in detail.

If the training is paid for by the organization...

In this case, the company enters into an agreement with the university. The employee can also participate in the contract as a third party. From the point of view of calculating taxes, it is important that in the situation under consideration, education costs are borne directly by the company.

As is known, expenses for paying for employee training in universities are not recognized for the purposes of calculating income tax. This is stated in paragraph 3 of Article 264 of the Tax Code of the Russian Federation. In this regard, there are no grounds for including such expenses in the tax base under the Unified Social Tax. Let us remind you that if payments do not relate to expenses that reduce the tax base for income tax, then they are not subject to UST. This is established in paragraph 3 of Article 236 of the Tax Code of the Russian Federation.

We should not forget that the employer’s payment for the employee’s education is the latter’s income received in kind. These incomes increase the tax base for income tax individuals and are taxed at a rate of 13% (clause 1 of article 211, clause 1 of article 224 of the Tax Code of the Russian Federation). At the same time, the provision of subparagraph 2 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation raises many questions among taxpayers. It states that income in kind, in particular, includes payment for training of an employee in his interests. Since the concept of “employee interest” is vague, there is uncertainty regarding the presence or absence of such an interest in cases where an employee receives higher education at the expense of the company.

In this regard, it is necessary to distinguish between the concept of increasing professional level and the concept of increasing the level of education. An increase in professional level, as a rule, is directly related to the employee’s job responsibilities. Thus, it can be carried out solely in the interests of the employer and not the employee. If we talk about increasing the level of education, then the employee himself is primarily interested in this. It follows from Law No. 3266-1 that studying at a university always has the goal of improving the level of education. The result of studying at a university is obtaining a new specialty. Thus, an employee’s training at a university is in all cases carried out in his own interests. A similar approach is generally supported by the courts.

Thus, if a company pays for educational services for employees, it has the obligation to calculate and withhold personal income tax. That is, in this case she is a tax agent. Tax can be withheld when paying an employee salary or other income in cash. Please keep in mind: the total amount of tax withheld by the organization cannot exceed 50% of the amount of wages or other cash income paid. This procedure is enshrined in paragraph 4 of Article 226 of the Tax Code of the Russian Federation.

The organization is obliged to transfer the tax to the budget on the day that follows the day of actual deduction of the tax amount (clause 6 of Article 226 of the Tax Code of the Russian Federation).

The procedure for determining the date an employee receives income when paying for it is not so obvious educational services. As stated in subparagraph 2 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation, the date of actual receipt of income in kind is the day of transfer of such income. In the analyzed situation, income in kind is the employee’s receipt of educational services. It is clear that it is impossible to establish a specific date for the transfer of educational services. Thus, it makes sense to recognize income received by an employee in the form of educational services evenly as they are consumed. For example, monthly during the training period.

When it comes to accounting for company education expenses, pay attention to the following. Often payment for educational services is carried out by semester. That is, an employee’s training during the semester is paid before it begins. Such amounts should be taken into account as advances issued and written off as expenses evenly throughout the semester.

Sometimes, before an employee receives a diploma, an accountant includes education expenses as deferred expenses. This is wrong, because the educational services paid for by the company are not directly related to future periods. The diploma only confirms that the employee has successfully completed the training course and is not directly related to the process of providing services by the educational institution.

If a targeted loan agreement has been concluded...

Civil legislation provides for the possibility of concluding a targeted loan agreement (Article 814 of the Civil Code of the Russian Federation). This agreement allows the borrower to use the money received only for certain purposes. In turn, the organization that provided such a loan has the right to control how the employee spends the funds issued.

Thus, a company can enter into a loan agreement with its employee on the condition that the money will be used exclusively to pay for education. Let us remind you that such an agreement must be concluded in writing (clause 1 of Article 808 of the Civil Code of the Russian Federation).

As for the amount of interest under this agreement, it makes sense to set it equal to 3/4 of the refinancing rate that was in effect on the day the employee received the funds. Today this corresponds to 12% per year. This is due to the fact that when rates are set at a lower level, the employee will have income in the form of material benefits. Moreover, it will be taxed at a rate of 35% (clause 2 of Article 224 of the Tax Code of the Russian Federation). The organization will have the obligation of a tax agent to calculate and withhold income tax from individuals.

When concluding a loan agreement, education costs will be borne directly by the company employee. As a result, he has the right to receive a social tax deduction in the amount of educational expenses incurred for the year. Please note: starting from January 1, 2003, the maximum amount of such a deduction has been increased to RUB 38,000. To take advantage of this deduction, the employee must submit a declaration and an application requesting the deduction to the tax office. You should also attach documents confirming payment for educational services and a copy of the university license. This procedure is established in subparagraph 2 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation.

With this form of financing an employee’s education, the organization will only have an object of taxation for income tax. Interest on the loan paid by the employee will increase the company’s non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation). Such income is recognized at the end of each reporting period (clause 6 of Article 271 of the Tax Code of the Russian Federation). In accounting, the organization’s settlements for loans issued to employees should be reflected in account 73 “Settlements with personnel for other operations” subaccount 73-1 “Settlements for loans provided”.

If an organization raises wages...

Sometimes organizations finance an employee's training by increasing his salary while at the same time withholding tuition fees from it. Such deductions can be made only at the request of the employee and are in fact one of the ways he spends his wages. After all, the organization does not have the ability to control the use of wages by the employee, nor to make a requirement to allocate part of the salary to training. As a result, as in the previous case, the employee pays for the training directly.

Thus, the employee has the right to receive a social deduction. At the same time, due to the increase in salary, his taxable income will also increase.

However, you should be careful when using the study financing option being analyzed. If it turns out that the organization first paid for educational services for the employee, and withheld these amounts only after a certain time, these relations will be considered as issuing an interest-free loan to the employee. As a result, the employee will have taxable income in the form of material benefits from borrowed funds.

With regard to the tax obligations of the organization, income tax and unified social tax should be considered. Obviously, with an increase in the employee’s salary, the tax base for the unified social tax will increase. Contributions for compulsory pension insurance will also increase. However, these amounts will reduce your income tax liability. In addition, for the purposes of calculating income tax, it will be accepted additional expenses for remuneration due to salary increases.

Thus, we can conclude that using the financing method in question is beneficial for organizations that use a regressive scale according to the unified social tax.

At the same time, companies that use the described financing option must be prepared to answer a number of questions from the tax office. First, they will have to justify the “unexpected” increase in the employee’s salary. Secondly, it will be necessary to prove that when transferring money for an employee, the latter is not provided with services. The company must also be sure that it is able to document the employee's permission to spend part of his income on education.

Table. Taxation of different education financing options

Education Financing Options	Income tax	UST	Personal income tax>
Payment for education directly by the organization	Expenses do not reduce the tax base (clause 3 of Article 264 of the Tax Code of the Russian Federation)	Expenses are not included in the tax base (clause 3 of Article 236 of the Tax Code of the Russian Federation)	The organization is obliged to withhold tax on income in the form of the paid cost of educational services
Issuing a targeted education loan to an employee	Interest on the loan is included in non-operating income (clause 6 of Article 250 of the Tax Code of the Russian Federation)	Does not affect the tax base, since training is paid directly by the employee	When the loan rate is below 3/4 of the refinancing rate, the employee receives income in the form of material benefits
Increasing the employee’s salary and paying for training using these funds	Labor costs are increasing (Article 255 of the Tax Code of the Russian Federation)		As a result of salary increases, the tax base increases

Benefits for student employees

When combining work with studying at a university, an employee has the right to a number of benefits that are established by Article 173 of the Labor Code of the Russian Federation, as well as Article 17 of Law No. 125-FZ. However, to receive them, the employee should not have problems with academic performance. Benefits include:

• additional paid leave for taking exams during the session (40 or 50 calendar days per year, depending on the course);
• payment once a year for travel to and from the place of study for part-time students;
• abbreviated work week during the preparation of the diploma project.

The company is also obliged to provide the employee with unpaid leave of 15 calendar days to take entrance exams to the university. However, keep in mind: all the mentioned guarantees and compensations can be provided only when receiving higher education for the first time (Article 177 of the Labor Code of the Russian Federation). In this regard, if an employee receives a Master of Business Administration (MBA) education, the listed benefits are not provided. The fact is that only specialists who already have a higher education diploma in the relevant specialty can study under this program.

Please note: if the educational institution does not have state accreditation, guarantees and compensation must be stipulated directly in the labor (collective) agreement. This follows from the provisions of the last paragraph of Article 173 of the Labor Code of the Russian Federation.

All employer expenses for providing the guarantees and compensation listed above reduce the tax base for income tax. They are included in labor costs (Article 255 of the Tax Code of the Russian Federation). This is due to the fact that they are directly provided for by the provisions of the law or the employment contract. At the same time, be careful to document such expenses. For example, when granting additional leave, it is necessary to require the employee to issue a summons certificate and a confirmation certificate from the university. The forms of these documents were approved by order of the Ministry of Education of Russia dated May 13, 2003 No. 2057. Note that until July 28, 2003, the forms approved by order of the Ministry of Education of Russia dated January 20, 1997 No. 91 were used.

The amounts that the company pays to the employee during the period of study leave, as well as payment for his travel to the place of study and back, are included in the tax base according to the Unified Social Tax. Also, do not forget to withhold personal income tax from these incomes.

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

Social tax deduction is provided for amounts spent by the taxpayer on his own education or the education of his immediate relatives.

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. Clarify 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 their children (starting from kindergarten and up to 24 years old);
• 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.

also on the list of the most expensive. Sravni.ru figured out where you can get money for studying and in what cases you can study for free, even if you didn’t manage to pass the Unified State Exam well.

1. Get target direction

The target direction is the opportunity to study at the expense of the state by concluding an agreement with the employing company. According to this agreement, the organization is obliged to provide the student with social support and a place for practice during his studies, and the student must then work in this company for several years after graduation.

Only institutions, departments or companies in whose authorized capital there is a share have the right to issue targeted directions Russian Federation. For example, Moscow, GK " ", " " and many others. All types of such organizations can be found in “About Education”, and we also made a list with examples in.

To receive a targeted referral, you need to contact the HR department of the employing organization and undergo an interview. There is a separate competition among target-oriented applicants at universities. Those who did not pass the “targeted” competition may apply for general budget or paid places or refuse to enter the university altogether.

2. Use maternity capital

Families that had a second child between 2007 and 2021 can receive maternity capital. In 2018, the amount of maternity capital is 453,026 rubles. This money can be spent on various needs, including paying for the education of children in Russia.

To pay for a child’s education with maternity capital, application, passport of the certificate holder and a copy of the agreement on the provision of paid educational services certified by the university. On the start date of training, the student must be no older than 25 years old, and the child entitled to the certificate must be 3 years old.

3. Take out a loan

Education loan with state support

Educational loan program with state support started in 2009, loans were provided by Rosinterbank (lost its license in 2016) and Sberbank. Preferential loans were issued at ¼ of the Bank of Russia refinancing rate plus 5 points (7.5% per annum at the beginning of 2017). Amount of credit up to 100% of the cost of training, the loan term was equal to the period of study plus 10 years. The product was issued without loan collateral, without guarantors and without commissions, including to borrowers under 18 years of age (with permission from the guardianship and trusteeship authorities, as well as the written consent of legal representatives). In 2017, the issuance of preferential educational loans was suspended.

According to Irina Abankina, director of the Institute for Educational Development at the Higher School of Economics, the lending program with state support was not profitable for banks. “Banks have begun to switch to new banking technologies, in which it is important to have a standard line of products. And an educational loan is a non-standard product that required high administration costs. Moreover, during the economic crisis, low interest rates were unprofitable for banks,” explains the expert. According to Abankina’s calculations, the issuance of preferential student loans will resume by September 2018.

About the restart of the program in the fall of 2018 Head of the Ministry of Education and Science Olga Vasilyeva, answering questions from NUST MISIS students during the “free microphone”.

The press service of Sberbank confirms the information about the continuation of the educational lending program with state support, but it is difficult to name the official launch date - the details of cooperation are still being discussed between Sberbank and the Ministry of Education and Science of the Russian Federation.

If preferential loans begin to be issued in September, students will not have time to use them to pay for the first semester of study, warns HSE Vice-Rector Sergei Roshchin. He also notes the need to renew the program and its compliance with global practices.

Targeted educational loan

Only 3 banks out of the top 70 by assets offer consumer loans for higher education.

Bank - loan	Bid	Credit limit	Special conditions
Post Bank - « »	14,9 – 27,9%	From 50,000 to 2 million ₽	The loan is provided to students and university applicants from jar. No collateral.
Credit Europe Bank - " »	19,3 – 23,5%	From 10,000 to 500,000 ₽	The loan is provided to university students from jar. No commissions, no collateral.
Zapsibkombank - " »	11,5 – 16%	Up to 80% of tuition fees	The loan is provided to clients receiving salaries on a Zapsibcombank card, employees of budgetary organizations, a business bank or clients with a positive credit history with the bank. With security.

Source: websites and press services of banks

All three banks provide loans in tranches and only for tuition fees at Russian universities. The loan is issued to borrowers over 18 years of age (in Zapsibkombank - over 20 years of age) with a stable income. At the same time, many Russian applicants graduate from school and enter university before reaching adulthood, so banks offer students to act as co-borrowers.

Targeted educational loans for Russian market so little because it is difficult for banks to assess risks, says Oleg Shibanov, professor of finance at NES, deputy vice-rector for academic affairs.

“If you issue loans secured by property, the question will arise: why shouldn’t the owners take such consumer loans independently, without the additional subname “educational”. If you issue them without collateral, then the issue of assessing the probability of return and the cost of money for students becomes difficult,” the expert argues.

Shibanov gives the example of the USA, where, despite many years of experience in educational lending, the total amount of debt accumulated by students about $1.3 trillion and it is very difficult for borrowers to repay it.

According to Sergei Roshchin, targeted education loans, which are available on the Russian market today, cannot become a replacement for educational loans with state support. “Student loans should differ from regular consumer lending in terms of conditions - rate, repayment terms after graduation. Educational loans, which are similar to consumer loans, are a less interesting product,” says the expert.

4. Get a discount

Some universities provide tuition discounts to students of paid departments. Of the 10 most Four universities offer such discounts:

National Research University Higher School of Economics . Applicants who lack a few Unified State Exam points for admission to a budget department can discount up to 70% on the first course and extend it if you perform well. Also, winners, prize-winners and participants in school Olympiads receive discounts of 70, 50 and 25%. The average discount in 2017, according to Sergei Roshchin, was 35%.

VAVT. Discount 20 – 70% undergraduate and graduate students who lacked 1– 5 points for admission to the budget, excellent students, employees or children of VAVT employees.

Financial University. Discounts from 5 to 100% can undergraduate and graduate students who did not reach a few points before enrolling in the budget, winners and prize-winners of school Olympiads, graduates and children of graduates of the Financial University, graduates of basic schools, partner schools and the lyceum of the Financial University.

RANEPA under the President of the Russian Federation. 10 discount – 80% is provided to students who lack a few points for admission to the budget, winners or prize-winners of school Olympiads, excellent students, employees and close relatives of Academy employees. A full list of conditions for receiving a discount is available at university

5. Other options

Accumulate.According to the National Research University Higher School of Economics, the average cost of education in state and municipal universities in Russia in 2015 47,627 ₽ per semester. If you save 10% of the average salary in Russia every month (RUB 43,381 as of April 2018) Rosstat), then it will take about 7 years to save for 4 years of university education.

Take out a consumer loan. Banks issue loans to borrowers over 18 years of age (often over 21 years of age) with work experience in their current place of 3 months or more. This option is suitable for parents of students or part-time and part-time students who can work and repay the loan on their own.

Win the Olympics. By winners and prize-winners of the All-Russian Olympiad for schoolchildren have the right to admission to a university without entrance examinations. Also, the best athletes of the country - champions and medalists of the Olympic Games, world champions, European champions - can enter a specialty related to physical education and sports without exams.

Advice: If you paid for your studies at a university, do not forget to get a tax deduction.

The Law “On Education of the Russian Federation” states that there is no free education in Russia, except for budget revenues. However, there are benefits under which an applicant can receive higher education for free.

Tuition is paid both by the students themselves and by organizations that send employees to study in order to improve their skills.

The payment amount depends on:

Individual training plan. To obtain a second higher education, the student retakes some disciplines. If the number of exams is high, then a fixed amount is paid, which is initially specified in the contract, regardless of the number of disciplines. Also depending on the number of hours (how many hours the student studied, how much he paid). Such rules are also prescribed in the contract.

The proposed form of training. These can be: daytime; correspondence and evening.

All of the above factors have different tuition costs. For many applicants, the payment process is important, since you can pay the entire amount at once, by semester or for each month of study.

Citizens who:

• received their first diploma from a military educational institution. Then you can enter the university on a budgetary basis, and this is stated in the law “On the Status of Military Personnel.”
• signed a contract and served in the army for at least 15 years. Such citizens have the right to a second higher education, and it does not matter what profession or specialty they had before.

In addition, many preferential categories have the right to write an application for a reduction in fees for a second higher education. These may be combatants (in hot spots); citizens who took part in the liquidation of the consequences of the Chernobyl accident (ChNPP); some people who received honors.

Important! Citizens who have benefits for free education do not have the right to shorten their study period. A diploma can only be obtained when the full course of study has been completed.

How to get a second higher education for free without benefits

If you are not one of the beneficiaries mentioned in the law, do not despair, as there are other ways to obtain a free second higher education. To do this, consider two guaranteed methods:

Method one: payment by the employer. Often, an enterprise lacks valuable personnel and therefore, if an employee has proven himself to be a highly qualified specialist in a certain field, he is sent for additional training. After all, then the management will be able to offer the employee a more promising job with appropriate pay. At the same time, the employer takes full responsibility for financing the training. However, the employee must work for the company for at least 5 years.

Important! It is worth considering the fact that if the employer pays for training for an employee, an agreement is concluded that states how many years after receiving the diploma the person must work for the company. If a student leaves the university on his own initiative or is expelled from the university, the student is obliged to pay compensation to the authorities in the amount that was paid for training.

Method two: receiving a grant. There are many funds where you can get a grant for study, regardless of the number of diplomas that the student already has. However, you will need to prove that you are worthy of the grant.

Admission to master's programs on a budget basis

Master's degree is a level of higher education vocational education, which comes after the bachelor’s degree, that is, the level of qualifications increases based on the first education. The student has the right to enroll in a master's program on a budget basis.

If a student has an incomplete higher education (only three courses have been completed), then you can enroll in another specialty for free, but studies begin from the first year.

Backup options for obtaining a second higher education

If for some reason the above methods do not suit you, then you can “cheat” a little. There are two options for this:

First: It is necessary to show the admissions committee a diploma of first education, and simply submit the documents that are required from schoolchildren, this also includes a certificate. Now you can apply to the budget on the same basis as other applicants.

Second: receive two degrees at the same time. Study full-time at one university, and part-time at another. Thus, the student will receive two diplomas almost at the same time.

Second higher education at half price

If you still can’t study for free, try to at least reduce the amount. There are the following options for this:

1. Payment for training in half with the employer. If the company really needs such specialists, the management will make concessions and help them obtain a specialty in a certain area.
2. Studying is part-time, since its cost is much cheaper than full-time study.
3. Studying in another city. As a rule, in each city or region, the amount of tuition for the same specialty differs significantly.

Conclusion

As you can see from the article, it is quite possible to get a second degree for free. It is not necessary to have special benefits or seek a grant. It all depends on the student himself, his desires and capabilities.

Free second higher education – benefits and opportunities for Russian students updated: October 29, 2019 by: Scientific Articles.Ru