Art. 71 Deductibility of training costs. An additional deduction from taxable income equal to half (1/2) of the value of the labour training costs incurred for the development of the productivity and efficiency of trainees shall be granted to the person or enterprise organising an apprenticeship programme: provided that such a programme is duly recognised by the Ministry of Labour and Employment: provided, moreover, that this deduction is ten (10%) per cent of the direct Wages: and finally, provided that the person or company wishing to benefit from this incentive pays his apprentices the minimum wage. 77 Penalty clause. Any violation of this chapter or its implementing provisions is subject to the general penalty clause provided for in this Code. SECTION 5. On-the-job training must be explicitly described. — the manner in which practical or on-the-job training is to be provided must be explicitly described in the learning standards of a particular programme. SECTION 7. Benefits of recognition. — An enterprise with a recognized training programme is entitled to technical and other assistance from the Office and other government bodies, as well as to the corresponding deduction of training costs from income tax. The rate of such a tax deduction incentive and the procedure for applying for it are set out in Article 42 of that rule.cralaw Visit Apprenticeship.gov, the sole source of educational training.
Any apprenticeship contract concluded in accordance with this Title shall be ratified by the competent apprenticeship committees, where appropriate, and a copy thereof shall be sent to both the employer and the apprentice. Apprentices trained under these programmes must be properly identified in the training contracts with the employer. However, the responsibility for compliance with workers` compensation, social security, health insurance and other labour laws rests with the employer, who benefits from the productive efforts of the trainees. Learn more about education laws, regulations and guidelines. Article 65 Investigation into a breach of the training contract. Upon complaint by an interested person or on his or her own initiative, the competent authority of the Ministry of Labour and Employment or its authorized representative shall investigate any breach of a training contract in accordance with the rules and regulations prescribed by the Secretary of Labour and Employment. 70 Voluntary organization of apprenticeship programmes; Exceptions. (c) the establishment of apprenticeship standards for the protection of apprentices and the improvement of qualifications. 47 National Labour Centre. The Council establishes a national centre for workforce qualifications and regional and local training centres to promote skills development. The centres shall be managed and operated in accordance with the rules and regulations established by the Council. The Ministry of Labour and Employment (DOLE) clarified today that the apprenticeship period is more than three months, but not more than six months, in accordance with DOLE Circular No.
2, 2006 series. (b) to make financial and other contributions to the promotion of apprenticeship programmes; or 49. Management of training programs. The Council, through the Secretariat, shall provide training of trainers, the development of entrepreneurship, training in professions, professions and other fields of employment, and shall assist any employer or organisation in training activities aimed at achieving its objectives in accordance with the rules and regulations established by the Council for that purpose. SECTION 3. Voluntary nature of the training programme. — the organisation of the apprenticeship programme is primarily a voluntary commitment by employers, unless otherwise specified. SECTION 42. Certification by the apprentice service. — An employer who wishes to benefit from the tax deduction provided for in the Code must obtain from the apprenticeship service a certificate attesting that his apprenticeship programme was in force during the tax year in question. This certificate is attached to the employer`s income tax returns for the year in question.
Guidelines for the issuance of such a certificate shall be established by the Office and approved by the Secretary of Labour and Employment. SECTION 37. Issuance of certificates. — At the end of his training, the apprentice is issued a certificate of completion of the apprenticeship by the apprenticeship department of the regional office concerned. A training contract with a minor is signed on his or her behalf by his or her parents or guardians, if not available, by an authorized representative of the Ministry of Labour; and the same is constraining during its lifetime. SECTION 36. Priority in the use of training centers. — Where training centres are used, priority shall be given to apprenticeship programmes recognised for qualifications which are in high demand in certain regions or places, as identified by surveys. The Office recommends that the Ministry of Labour and Employment set priorities on the basis of data provided by the local Employment Office, the Labour Statistics Service, the National Labour and Youth Council and its own resources. However, the Minister of Labour and Employment may also act on the basis of petitions submitted by qualified institutions willing to bear the cost of training.
Rules and regulations. The Council shall define its general tasks and adopt the appropriate rules and regulations necessary for the implementation of this Code. 64 Sponsorship of training programmes. Any apprenticeship program recognized in this document may be managed or sponsored by a single employer or business, or by a group or association thereof, or by a civic organization. The actual training of apprentices may be carried out: SECTION 30. Tripartite Apprenticeship Committees. — For each apprenticeship course, an in-company apprenticeship committee is required. The Ministry of Labour and Employment encourages the organization of apprenticeship committees at the commercial, industrial or other levels.
These committees are constituted, as far as possible, of representatives of management, employees and the government.law SECTION 17. Participation in standard-setting. — The Office may request all legitimate organizations of workers and employers, citizens and the liberal professions and other public or private bodies to contribute to the development of national training standards. SECTION 39. Certificate, proof of competence. — The certificate of completion of apprenticeship must provide proof of the competences specified therein in accordance with the national qualification standards established by the Ministry. Signature of the training agreement. Each training contract is signed by the employer or his representative or by an authorized representative of one of the approved bodies, associations or groups and by the apprentice. 52 Incentive scheme. The person or enterprise concerned shall be entitled to an additional deduction from taxable income equal to half (1/2) of the value of the labour training costs incurred for the development programmes, provided that such development programmes, with the exception of apprenticeships, are approved by the Council and that the deduction does not exceed ten per cent (10%) of the direct salary. (d) “suitable occupation” means any profession, any profession approved for apprenticeship by the Minister of Labour and Employment which requires more than three months of practical on-the-job training for the performance, supplemented by appropriate theoretical instructions.
(b) repeated violations by the employer of the terms of the training contract; (b) intentional disobedience to the rules of the enterprise or disobedience to the lawful order of a superior; SECTION 38. Meritorious Certificate of Service. — A meritorious certificate of service may be issued by the Minister of Labour and Employment to apprenticeship committees or other bodies that have rendered exceptional service to the cause of apprenticeship.section 11. Scope of the incentive scheme. — Subject to the restrictions imposed by law and by these Rules, training costs incurred in connection with training programmes organised for workers may be deducted from the taxable income of the person or undertaking concerned, provided that such training programmes have been submitted to the NMYC for evaluation and approval, with the exception of those covered by the training programme. Training programmes provided by educational institutions and/or for-profit associations are not covered by this incentive system. (b) `trainee` means a worker who is the subject of a written training contract concluded with an employer; SECTION 3. Management of training programs. — In order to integrate national workforce development efforts, the Council coordinates all training programmes for workers, with the exception of apprenticeship and apprenticeship programmes, in particular those relating to the setting of qualification standards. The Council may regulate existing training programmes for public administration and private sector staff in order to bring them into line with national development programmes and, to this end, all staff training programmes shall be notified to the Council.
(a) be at least fifteen years of age; provided that persons who are at least fifteen years of age but under eighteen years of age are entitled to apprenticeship only in non-hazardous occupations; ARTICLE 22.