The evolution of society periodically brings the need for adaptation through adjustments to the regulations or their more extensive modification. Technology creates more and more diverse opportunities that must be utilized practically to form certain skills.
New rules thus apply to economic operators that conclude partnership contracts with higher education institutions for the organization and development of dual higher education. They benefit from facilities for the payment of taxes, fees, and contributions due to the State budget, the social insurance budget, the special or local budgets.
Dual education is defined by the Ministry of Education as "a tripartite form of professional and technical education, which is based on a partnership contract between the economic operator, the educational unit and the administrative-territorial unit, as well as individual practical training contracts between the economic operator, the learner and the educational unit."
The calculation of the fiscal result of the economic agent involved may have the following deductions:
- the cumulative value of scholarships paid to students enrolled in dual higher education.
- the cumulative value of investments dedicated to work-based learning activities.
The following are fully deductible expenses:
- carried out for students: scholarships and prizes, work/protection equipment, transport, meals, accommodation;
- materials: to support the activities carried out during the practical training (supplies, books, didactic aids, educational software);
- related to the salary and training of the economic operators' own staff;
- related to the acquisition, commissioning of the exploitation of fixed assets;
- related to the training and support of teaching staff from the partner educational unit;
Dual education has a number of benefits and the main ones are listed below:
- skills certification;
- faster insertion on the labor market;
- performance and productivity training;
- completing the theoretical training with the practical part;
- increasing confidence and knowledge;
- easier overcoming of the accommodation periods.
Encouraging this system by offering fiscal facilities comes as a valuable support, beneficial to all involved.
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