An enterprise that pays a salary to a student will receive a refund of half of its expenses
From January 1, 2027, 50 percent of the wage expenses paid by enterprises to students studying in the dual form in four designated fields of education will be covered through subsidies. Additionally, enterprises will be granted extra points in the sustainability rating and customs relief for educational equipment.
An enterprise that pays a salary to a student will get half of its expenses reimbursed
The decree on training personnel in dual education defines measures to support the active participation of enterprises in this process.
According to it, half of the salary expenses paid by enterprises to each student will be reimbursed in the form of a subsidy at the end of the academic year.
Which sectors does the subsidy apply to?
This procedure applies to students studying in the dual form in the following fields of education: engineering; manufacturing and processing; architecture and construction; agriculture.
The subsidy is not given directly to the student. It is directed towards covering 50 percent of the enterprise's expenses incurred for paying the student's salary.
Additional points will be awarded to the rating of enterprises
In proportion to the number of students admitted to the dual education form, enterprises will be awarded additional points on the "Sustainability Rating of Entrepreneurial Subjects" platform.
Thus, the enterprise's participation in dual education will also be taken into account in evaluating its rating.
Duty on equipment for the practical training base — 1 percent
The customs duty rate for equipment, machinery, and laboratory equipment imported by enterprises to establish a practical training base for dual education on the territory of a higher education institution is set at 1 percent.
This rate will remain in effect until January 1, 2030.
Accelerated depreciation will be applied to educational equipment
Enterprises are also granted the right to apply accelerated depreciation for a period of three years to educational machinery and equipment purchased for practical classes in the dual education program.
The established measures are aimed at easing the expenses of enterprises for paying students' salaries and creating a material base for practical education.