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Quy định về chi phí đền bù cho việc đào tạo
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Quy định về chi phí đền bù cho việc đào tạo

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Hỏi: Pháp luật quy định nhÆ° thế nào về chi phí đền bù và cách tính chi phí đền bù?

 Văn phoÌ€ng Luật sÆ° Tô ĐiÌ€nh Huy xin trả lÆ¡Ì€i: 

Chi phí đền bù và cách tính chi phí đền bù được quy định tại Điều 8 Nghị định số 101/2017/NĐ-CP như sau:

1. Chi phí đền bù bao gồm học phí và tất cả các khoản chi khác phục vụ cho khóa học, không tính lương và các khoản phụ cấp (nếu có).

2. Cách tính chi phí đền bù:

a) Đối với trường hợp quy định tại các khoản 1 và 2 Điều 7 Nghị định này, cán bộ, công chức, viên chức phải trả 100% chi phí đền bù;

b) Đối với các trường hợp quy định tại khoản 3 Điều 7 Nghị định này, chi phí đền bù được tính theo công thức sau:

S =

F

x (T1 - T2)

T1

Trong đó:

- S là chi phí đền bù;

- F là tổng chi phí do cơ quan, đơn vị cử cán bộ, công chức, viên chức đi học chi trả theo thực tế cho 01 người tham gia khóa học;

- T1 là thời gian yêu cầu phải phục vụ sau khi đã hoàn thành khóa học (hoặc các khóa học) được tính bằng số tháng làm tròn;

- T2 là thời gian đã phục vụ sau đào tạo được tính bằng số tháng làm tròn.

Ví dụ: Anh A được cơ quan cử đi đào tạo thạc sỹ 02 năm (= 24 tháng), chi phí hết 30 triệu đồng. Theo cam kết, anh A phải phục vụ sau khi đi học về ít nhất là 48 tháng. Sau khi tốt nghiệp, anh A đã phục vụ cho cơ quan được 24 tháng. Sau đó, anh A tự ý bỏ việc. Chi phí đào tạo mà anh A phải đến bù là:

S =

30 triệu đồng

x (48 tháng - 24 tháng) = 15 triệu đồng

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