Unified social tax benefits

The Government proposed to halve the rate on the unified social tax for employees of enterprises who were trained according to the dual education model. The Economic Policy Committee considered the law-in-draft in the second reading. Today, the dual form of education is becoming more and more relevant, since it solves several problems for the state at once. Firstly, it is a higher quality training that takes place directly at the enterprise. Secondly, part of the cost of financing the vocational education system goes to the employer. Thirdly, enterprises are given the opportunity to securely provide themselves with qualified personnel.

The legislative initiative, which was considered by the profile committee, proposes to reduce from 25% to 12% the rate on the unified social tax for employees who completed the dual education program and got a job at the enterprise during the year. The term of this rate will be limited to one year from the date of employment. In addition, the halved uniform social tax rate is proposed to be applied to mentor payments.

The Committee on Economic Policy, Budget and Finance 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 final reading.