Stimulating Dual Education

Those who have received education according to the practice-oriented dual education model are offered to halve the rate on the unified social tax for one year.

Let us recall that dual training is a joint training of specialists by vocational education organizations and enterprises of different forms of ownership. An enterprise can conclude an agreement with educational institution for necessary specialists training.

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 the dual education program and got a job within a year at an enterprise are invited to establish a single social tax rate of 12%. The standard rate of the uniform social tax is 25%. The term of this rate is proposed to be limited to one year from the date of employment. In addition, it is proposed that the 12% single social tax rate be applied to mentor payments.

The Supreme Council adopted the law-in-draft with amendments to the law "On the unified social tax and compulsory insurance contribution" in the first reading.