Employer’s tax deduction from training employees

The employer is entitled to a tax deduction based on personnel training. The tax deduction right requires that the employer has drafted a work community development plan or a training plan to advance the professional competence of its personnel, see The employer is entitled to a tax deduction based on personnel training. The tax deduction right requires that the employer has drafted a work community development plan or a training plan to advance the professional competence of its personnel, see [Drafting a Work community development plan], and that the training has been grounded on the plan, and fulfils certain requirements, such as the duration, content and follow-up of the training.

The amount of training deduction is calculated in the following manner: the average daily salary is multiplied by the days of training entitling to the training deduction, and the result is divided by two.

The maximum amount of training deduction is three days per employee a year.