The Supreme Council
of the Pridnestrovian Moldavian Republic

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Benefits for specialists of the dual learning model

Комитет по экономической политике, бюджету и финансам


The Government proposed to provide tax incentives to those who received a specialty within the framework of the program of a practice-oriented dual training model. Dual training is the training of specialists by vocational education organizations for enterprises and organizations of various forms of ownership. In fact, this is an order for the training of the necessary specialists, which is drawn up in the form of an agreement between the educational institution and the enterprise. 9 organizations of secondary vocational education and about 30 industrial and agricultural organizations were involved in the dual education system at the end of 2020. Training takes place in 18 professions and specialties.

Employees who have completed training under the dual training program are encouraged to set a rate of 12% on accrued payments. The standard rate of the uniform social tax is 25%. The study must be confirmed by a state-recognized document and the graduate will need to get a job within one year after graduation in order to receive a tax benefit. The Government proposes to limit the validity of this rate to one year from the date of employment. In addition, a reduced uniform social tax rate of 12% is proposed for mentor payments.

The Committee on Economic Policy will recommend to the Supreme Council to adopt the law-in-draft with additions to the law "On the unified social tax and compulsory insurance contribution" in the first reading.