Expenditure on professional development, training and retraining of staff
Benefits granted to an employee improving professional qualifications on the employer's initiative or with the employer's consent. In particular, they include reimbursement of fees for educational services, reimbursement of travel costs, textbooks and accommodation.
Act of 26 June 1974, the Labour Code
Place of publication: (Dz. U. z 2020 r. poz. 1320)