According to subsection 169.1.3 of clause 169.1 of article 169 of the Civil Code, taking into account the norms of the first subparagraph of paragraph 169.4.1 of clause 169.4 of article 169 of the Civil Code of Ukraine, a student has the right to reduce the amount of the total monthly taxable income received from one employer in the form of wages by the amount of tax social benefits in the amount of 150 percent of the amount of the benefit, which is defined by subparagraph 169.1.1 of item 169.1 of article 169 of the TCU.
At the same time, subsection 169.2.3 of clause 169.2 of article 169 of the Civil Code provides that the tax social benefit cannot be applied to the salary that the taxpayer receives during the reporting tax month at the same time as income in the form of a scholarship paid from the budget.
In order to apply the increased tax social benefit to accrued income in the form of wages, the student must provide the employer with a certificate from the educational institution that he is studying there and does not receive a scholarship from the budget.