Registration of study leave according to the labor code. Sick while on student leave

Many people are looking for their calling after they go to work. You can get your first or further education without interrupting your work. How to pay for study leave for correspondence students, we will tell in this article.

Study leave is granted if the employee receives education at an institution of one of the following types:

technical school, college or other institution vocational education;
evening comprehensive school.

If an employee receives education at the same time in two institutions, then leave at work can be provided only for passing training activities in one of them at the student's choice. At the same time, the employee must be trained by correspondence or part-time.

Conditions for granting study leave

Study leave is granted subject to several conditions:

the employee receives the first education;
leave is granted to pass exams or write a diploma;
a working student learns successfully;
the educational institution where the employee is studying has state accreditation.

The terms of vacations are established by law No. 125-FZ on higher and postgraduate education, and the maximum duration of such vacations is specified in the Labor Code.

The employer provides an educational leave without fail, regardless of how much the employee managed to work in this organization. Leave is granted to those who work and are fixed-term contract, and under an open-ended employment contract.

As a general rule, working students are granted study leave only at their main place of work. If a correspondence student works part-time (it does not matter - within one organization or it is an external part-time job), then he can be granted leave at his own expense, and study leave - only if this is appropriately stipulated in employment contract.

How to take a study leave

To go on study leave, a working student must provide a certificate issued by the educational institution, which must indicate the timing and purpose of such leave (setting or examination session, diploma defense, etc.). The student shall attach this certificate to the application addressed to the head. The rest of the design study leave does not differ from the usual annual paid leave.

How study leave is paid

Study leave granted to a working student receiving an education of this level for the first time is paid in the same way as normal annual vacation... In the case of obtaining a second or subsequent higher or professional education, leave is provided without payment. Study leave for obtaining a second higher education can be paid if the employer sent an employee to this study.

Study Leave Payment - How is Study Leave Paid?

How not to pay an employee's study leave

Expert Advice - Work & Career Consultant

Related Photos

An employee who combines work with training is provided with additional holidays while maintaining the average earnings. They are given for the preparation and passing of examination sessions and final state exams. But there are a number of cases when enterprises do not pay for such vacations. Just follow this simple step by step tips and you will be on the right track for your work and career issues.

How not to pay an employee for study leave - study leave 05/02/2012

Quick step-by-step guide
So, let's look at the actions that need to be taken.

Step - 1
Educational leave is not paid if the worker does not receive an education of the corresponding level for the first time, that is, he already has a second higher education, etc. And if this fact is not provided for in the training agreement, which is concluded in writing between employee and employer.

Are employees paid for study leave in case of distance learning?

But at the same time given view restrictions do not apply to student workers who already have a professional education of the appropriate level, and are aimed at training at the initiative of the employer enterprise itself. An agreement on this must be reflected in writing. With such a written agreement, the employee has the right to obtain study leave, despite the fact that given receipt education is not the first. Next, we move on to the next step of the recommendation.

How not to give a study leave - leave at your own expense 05/02/2012

Step - 2
Also, absence from the enterprise for passing the sessions and exams will not be paid for an employee who combines work with training in two educational institutions at the same time, because, according to the law, guarantees and compensations can be provided only for training in only one of these educational institutions. ... And in which one of them is the choice of the employee himself. The basis for this is Art. 77 of the Labor Code of the Russian Federation. Next, we move on to the next step of the recommendation.

Step - 3
It is necessary to know that employers are obliged to provide educational leave, regardless of whether the education they receive is related to the employee's labor duties or not, and also does not play a role before or after hiring, the training began. To date, leave is relied on absolutely for all forms of study: evening, part-time, full-time, evening-shift and part-time. Next, we move on to the next step of the recommendation.

How to issue an order for a study leave - to take a study leave, the rules ... 13.02.2012

Step - 4
The employer may refuse to pay for the study leave if the educational institution does not have state accreditation. But even so, leave can still be granted if the labor or collective agreement of the enterprise reflects the condition that the provision of vacations does not depend on the fact of accreditation or the absence of such an educational institution.

This quick guide covers issues:

Free online consultation on work and career issues

We hope that the answer to the question - How not to pay an employee's study leave - contains information that is useful for you. Good luck to you! To find the answer to your question, use the form - Site search.

Tags: Work and Career

Features of payment for educational leave for different categories of students

Study leave is an exemption from doing job duties an employee combining work with study.

The employer must provide an apprenticeship leave regardless of the length of service of the employee in the following cases:

the educational institution has state accreditation;
the education received is primary.

This type of rest is not eligible for workers who receive a second higher education either studying in several educational institutions at the same time, as well as part-time workers. This question agreed with the employer on an individual basis.

Registration of educational leave is carried out on the basis of a written application from the employee and the order of the head. The application must be accompanied by a call-out certificate from the educational institution.

Length of student leave

The duration of this type of rest depends on the purpose of obtaining it, the level of the educational institution and the form of education.

Let us consider the terms for granting educational leave in various cases established by the Labor Code of the Russian Federation (Art. 173-176).

When studying at a higher educational institution(University):
- for taking a session in the first and second years - 40 each calendar days, for passing tests and exams in subsequent courses - 50 calendar days for students in part-time and evening (part-time) courses and 15 calendar days a year for all courses for full-time students;
- for writing, defending a diploma and passing state exams - 4 months and for passing state exams - 1 month for students in any form of study.
When studying in institutions of secondary vocational education:
- for passing the session in the first and second courses, study leave is provided for 30 calendar days, for passing tests and exams in subsequent courses - 40 calendar days for students in correspondence and evening (part-time) forms of study and 10 calendar days per year for all courses for full-time students;
- for writing, defending a diploma and passing state exams - 2 months and for passing state exams - 1 month for students in any form of study.
When studying in institutions of primary vocational education:
- to take exams, leave is allowed for 30 calendar days per year.
When studying in the evening (shift) general educational institution(school):
- for passing the final exams in the ninth grade - 9 calendar days, in the eleventh (twelfth) grade - 22 calendar days.
When passing entrance examinations to an educational institution:
- applicants to a university and students of preparatory departments of universities - 15 calendar days;
- those entering educational institutions of secondary vocational education - 10 calendar days.

Payment for study leave

Student leave can be paid or unpaid.

Paid study leave is granted to employees studying at a university and institutions of secondary vocational education in correspondence and evening forms of study, in an educational institution of primary vocational education and in evening (shift) general educational institutions.

Vacation pay is not paid to employees who are full-time students, as well as those taking entrance exams to educational institutions.

Study leave is calculated by multiplying the average daily earnings by the number of days off.

Payment for student leave is due 3 days before its start.

Whom are we sending?

Not all trainee employees are entitled to study leave.

To be eligible for paid study leave, certain conditions must be met:

- a person learns successfully (Articles 173, 174, 175, 176 of the Labor Code of the Russian Federation);

- the educational institution has state accreditation (Articles 173, 174, 175, 176 of the Labor Code of the Russian Federation);

- an employee receives an education of this level for the first time (Article 177 of the Labor Code of the Russian Federation).

The Labor Code does not decipher what it means to learn successfully. Presumably, the legislators mean that the student's record book contains marks of "excellent", "good" and "satisfactory", that is, there are no "failures" in one or another subject.

If we are talking about unpaid study leave, then the condition for successful study does not have to be fulfilled. In other words, the employer is obliged to provide the employee unpaid study leave if the last two conditions are met:

- state accreditation of the educational institution;

- getting an education of this level for the first time.

True, these conditions can be circumvented.

Thus, study leave (both paid and unpaid) can also be granted to those who study in educational institutions that do not have state accreditation.

For this given condition must be prescribed in an employment or collective agreement (Articles 173, 174 of the Labor Code of the Russian Federation).

With regard to the requirement to obtain an education for the first time, then there is an exception. Vacation (both paid and unpaid) can be given even if a person already has a higher (secondary, primary vocational) education and receives a second (third, etc.)

P.). But only on condition that the employer himself sent him for training "in accordance with an employment contract or a training agreement concluded ... in writing" (Article 177 of the Labor Code of the Russian Federation).

OUR REFERENCE

Part-time workers are not granted study leave. The right to study leave arises only at the main place of work (Article 287 of the Labor Code of the Russian Federation). If a student is studying at two educational institutions at the same time, then leave is due in connection with training in only one of them (at the choice of the employee himself). This is the requirement of Article 177 of the Labor Code of the Russian Federation.

When we pay ...

Employees who study in absentia or in the evenings at institutes or technical schools are entitled to paid educational leave (Articles 173, 174 of the Labor Code of the Russian Federation). And college students who receive primary vocational education have the right to paid leave regardless of the form of study - full-time, part-time or evening (Article 175 of the Labor Code of the Russian Federation).

Paid educational leave is provided in calendar days. The reason and duration of such vacations depend on what kind of education a person receives - higher, secondary or primary vocational:

	Type of education
higher (academy, university, institute).	secondary vocational (technical school, college). Attention: only evening and correspondence courses!	primary vocational (school). Attention: regardless of the form of study (full-time, part-time, or evening)	average general (night school)
Session in the first and second years	40 calendar days	30 calendar days	30 calendar days within one year
Session in the third and subsequent courses	50 calendar days	40 calendar days
Passing state exams, preparing and defending a diploma	four months	two months
Passing state exams	one month	one month
Abbreviated program in the second year of the university	50 calendar days
Final exams after ninth grade				nine calendar days
Final exams after 11th grade				22 calendar days

Please note: for reasons not listed in the table (for example, entrance exams, a session at the full-time department of the university), paid educational leave is not provided: a student employee can receive leave only at his own expense.

... and when not

In addition to paid leave, a student employee has the right to additionally take a study leave at his own expense (also in calendar days). For example, for the time of entrance exams, sessions at the full-time department of the university, preparation and defense of a diploma, or passing state exams at the full-time department.

Study leave: the procedure and nuances of providing

That is, not only evening and correspondence students, but also full-time students of universities, technical schools and colleges have the right to additional unpaid study leave. The length of such leave depends on the reason and the level of education:

The reason why the vacation is granted	Type of education
higher (academy, university, institute)	secondary vocational (technical school, college)
University entrance exams (technical school, college)	15 calendar days	10 calendar days
Final exams after the preparatory department of the university	15 calendar days
Session at the full-time department of the university (technical school, college)	15 calendar days in the academic year	10 calendar days in the academic year
Preparation and defense of a diploma, passing state exams (full-time education of a university, technical school, college)	four months	two months
Passing state exams (full-time education of a university, technical school, college)	one month	one month

What papers will be needed

Students of higher educational institutions are given study leave only after they bring a certificate-call from the educational institution. There are two forms of this certificate: one is issued by the university if a student is entitled to a paid study leave, the second - if an unpaid one. Both forms were approved by order of the Ministry of Education of Russia dated May 13, 2003 No. 2057.

Sample filling out the help call

Similar certificates are provided for students of secondary educational institutions. Their forms were approved by order of the Ministry of Education of Russia dated December 17, 2002 No. 4426.

After presenting a certificate, the student employee must write a vacation application. This document is free form. In the application, it is imperative to indicate what kind of vacation the employee is applying for, for example, "... I ask you to provide me with paid educational leave ...".

Having received the employee's application, the personnel officer prepares an order for granting leave, and the head of the company signs it. For convenience, you can record vacation applications in a special journal. There is no unified form for this document. Therefore, the HR department can develop it independently.

The vacation order is drawn up according to the approved form. If one person goes on vacation, then they use unified form No. T-6 "Order (order) on granting leave to an employee." If several people go on vacation at the same time, then the joint order is drawn up in the form No. T-6a "Order (order) on granting leave to employees." These forms were approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 (hereinafter - Resolution No. 1).

Vacation orders can also be recorded in a special journal. There is no unified form for this document. Therefore, the HR department can develop it independently.

Based on the order for vacation, the personnel officer must make notes on the employee's personal card (unified form No. T-2, approved by Resolution No. 1). For this, the card provides for a special section VIII "Vacation". Here they indicate the type of vacation (educational), the number of calendar days of the vacation, the dates of its start and end, the basis for granting the vacation (for example, a reference call).

In addition to the listed documents, a specialist personnel service must also fill out the unified form No. T-60 "Note-calculation on the granting of leave to the employee" (approved by Resolution No. 1). It is used by the accounting department when calculating vacation pay. So front side the calculation notes are filled in and signed by an employee of the personnel department, and the revolving one - by the company's accountant.

A sample of filling out a note-calculation by an employee of the personnel department:

Note: if a person goes on unpaid study leave, a calculation note is not drawn up. After all, the purpose of this form is the calculation of payments that are due to the vacationer. And when a student leaves on vacation at his own expense, the company should not charge him.

The study leave must also be reflected in the timesheet (forms T-12 or T-13, approved by Resolution No. 1). For educational leaves, the following designations are provided here: code "U", if the vacation is paid; code "UD" if the vacation is unpaid.

BETWEEN THIS AND THEN

In France, Italy and some others European countries for senior managers and scientific and pedagogical workers such a kind of vacation as "sebetikl" is provided. This is a long, up to 11 months, usually paid leave, which is granted once every 7-10 years with a long work experience at the enterprise.

An employee who combines work with education must be granted an apprenticeship or study leave. In some cases, study leaves are paid based on the average earnings of an employee, in others, they are not paid at all.

The basic rules for granting student leave are spelled out in the Labor Code. But besides the Labor Code of the Russian Federation, there are other legislative acts, on the basis of which an employee has the right to go on vacation in connection with training.

Conditions for granting student leave

An employee must be granted a study leave if:

he receives an education of the corresponding level for the first time (Article 177 of the Labor Code of the Russian Federation);
he is trained in educational program having state accreditation (Art. 173-176 of the Labor Code of the Russian Federation);
he provided the employer with a call-out certificate in the prescribed form (approved by Order of the Ministry of Education and Science of Russia dated 19.12.2013 N 1368). Such a certificate is issued by the educational organization where the employee is studying (Article 177 of the Labor Code of the Russian Federation);
an employing organization is the main place of work for a student worker (Article 287 of the Labor Code of the Russian Federation).

Educational programs can be:

higher professional education - bachelor's degree, specialty, master's degree, postgraduate studies, residency, assistant-internship (Art. 173 of the Labor Code of the Russian Federation);
secondary vocational education - training in technical schools, colleges, vocational lyceums, etc. (Article 174 of the Labor Code of the Russian Federation);
basic general or secondary education - education in schools, gymnasiums, etc. (Article 176 of the Labor Code of the Russian Federation).

Taking into account the above, if your employee receives a second higher education, including in connection with production needs, and / or studies according to a program that does not have state accreditation, you can grant and pay him a vacation only if it is provided for by an employment contract with him or your collective agreement.

At the same time, if your employee manages to study in two educational institutions at once (and even works), then study leave can be granted to him only in relation to one of these institutions at the employee's choice (Article 177 of the Labor Code of the Russian Federation).

By the way, by agreement with the employer, the employee's additional educational leave can be added to the annual basic paid leave (Article 177 of the Labor Code of the Russian Federation). But the employee has no right to demand their unification.

Student leave: how is paid

Before moving on to the question of how student leave in 2019 is paid, let's figure out which study leaves are paid and which are not. Moreover, paid leave for a session under the Labor Code can be of different duration... All this, of course, must be taken into account before proceeding to pay for the vacation.

Paid student leaves according to the Labor Code.

Type of education	Form of study
	Extramural, intramural-extramural	Intermediate certification (Article 173 of the Labor Code of the Russian Federation): - in the 1st, 2nd year - 40 calendar days in the academic year (when mastering the program in a short time - 50 calendar days in the 2nd year); - on each subsequent course - 50 calendar days per academic year. State final certification - within 4 months in accordance with curriculum educational program
Secondary vocational	Extramural, intramural-extramural	Intermediate certification (Article 174 of the Labor Code of the Russian Federation): - on the 1st, 2nd year - 30 calendar days in the academic year; - on each subsequent course - 40 calendar days per academic year. State final certification - within 2 months in accordance with the curriculum of the educational program
Basic general or secondary general	Part-time	State final certification for the educational program (Article 176 of the Labor Code of the Russian Federation): - basic general education - 9 calendar days; - secondary general education - 22 calendar days
Higher professional - postgraduate (postgraduate studies, postgraduate studies, residency, assistant-internship)	Extramural	During a calendar year - 30 calendar days, as well as the days spent on travel to the location of the educational organization and back. That is, the employee, based on the average earnings, is paid for both the vacation period and the days on the road (Article 173.1 of the Labor Code of the Russian Federation). Preparation for the defense of a dissertation for a scientific degree: - candidate of sciences - 3 months; - Doctor of Sciences - 6 months (Article 173.1 of the Labor Code of the Russian Federation, clause 2 of the Rules, approved by the Decree of the Government of the Russian Federation of 05.05.2014 N 409). Leave is granted subject to security clearance

Unpaid student leave under the Labor Code in addition to paid leave.

Type of education	Form of study	Purpose of granting leave and its duration
Higher professional (bachelor's, specialty, master's degree)	Full-time	Interim certification - 15 calendar days in the academic year. Passing the final state exams - 1 month; Passing the final state exams along with the preparation and defense of the final qualification work- 4 months (Article 173 of the Labor Code of the Russian Federation)
Secondary vocational	Full-time	Interim certification - 10 calendar days per academic year. State final certification - within 2 months (Article 174 of the Labor Code of the Russian Federation)
Higher professional (bachelor's, specialty, master's degree)	Any	Passage of entrance examinations - 15 calendar days. Final certification for students of preparatory departments of universities - 15 calendar days (Article 173 of the Labor Code of the Russian Federation)
Secondary vocational	Any	Passage of entrance examinations - 10 calendar days (Article 174 of the Labor Code of the Russian Federation)

Now directly on the calculation of vacation pay. Each day of the employee's paid educational leave must be paid based on the employee's average earnings, which is determined according to the same rules as in the calculation (Articles 139, 173-176 of the Labor Code of the Russian Federation). But in the case of student leave, all calendar days included in it are subject to payment, including weekends and non-working holidays (clause 14 of the Regulations, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922).

The average earnings accrued for the days of study leave must be paid to the employee in the standard period for transferring vacation payments - no later than 3 calendar days before the start of the vacation (Article 136 of the Labor Code of the Russian Federation, Letter of Rostrud dated July 30, 2014 N 1693-6- one).

Student leave application

As already mentioned above, in order to provide educational leave on almost any of the "student" grounds, the employee must provide the employer with a certificate-call from the educational organization. In some cases, other documents may also be used to justify the need for educational leave. For example, if your employee is going to defend a thesis and receive a Ph.D. or Ph.D. degree. In this case, he will provide you with an extract from the decision of the dissertation council (clause 5 of the Rules, approved by the Decree of the Government of the Russian Federation of 05.05.2014 N 409).

But regardless of the reference-call (extracts from the decision of the council), the employee must also write an application for vacation. If the application indicates the same number of vacation days as in the certificate-call, or less, the employee must be granted vacation in accordance with the application. It can be composed, for example, like this.

Application for student leave (sample) Director General of Kaleidoscope LLC AA Samokhin

Statement

from 16.05.2019 N 3

On granting additional leave

for passing intermediate certification

Please provide me with additional leave from 03.06.2019 to 28.06.2019 with the preservation of average earnings for intermediate certification at the federal state budgetary educational institution of higher professional education "Russian State Social University". Help-call from the university from 05/13/2019 N 954 is attached.

Business planning department specialist Korzhova M.Yu.

If so, what the academic year in accordance with the inquiry-calls, you will have to provide the employee with additional leave for a total longer than that provided for by the Labor Code of the Russian Federation, then he will need to pay for the vacation days in accordance with the restriction on the Labor Code, and the rest of the days will fall on unpaid leave.

Employee's study leave in personnel documents

Granting additional educational leave to an employee naturally requires a certain documenting.

Order. As in the case of annual paid vacations, it is necessary to issue an order in form N T-6 (). In it, in section "B", indicate that the employee was granted additional leave with the preservation of average earnings, the dates of its start and end, the duration in calendar days, the number of paid vacation days.

Time sheet. Vacation days in the form N T-12 or N T-13 (approved by the Decree of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1) should be designated by the following codes:

if the vacation is provided with the preservation of the average earnings, then the letter code "U" or the digital code "11" is used;
if the leave without keeping the average earnings - the letter code "UD" or the digital code "13".

Employee's personal card. It makes a note on the employee's additional leave in Section VIII.

Other guarantees for employees combining work and study

Once a year, the employer must pay travel to the location of the educational institution and back to employees who successfully study by correspondence in the organization:

or higher professional education - in the amount of 100% of the fare (Art. 173, Art. 173.1 of the Labor Code of the Russian Federation);
or secondary vocational education - in the amount of 50% of the fare (Art. 174 of the Labor Code of the Russian Federation).

In addition, workers who combine work and training may be able to reduce their working hours. The reduction rules depend on the level of education received, the form of education, etc. (Art. 173-176 of the Labor Code of the Russian Federation).

Features of study vacations

Additional study leaves have their own characteristics that employers should not forget. Let's list some of them.

Feature 1. If the employee falls ill during the study leave, the leave is not extended. Since it is provided for completely specific purposes and for the period indicated in the help call. Accordingly, for the days of temporary incapacity for work falling on vacation, the benefit is not paid (subparagraph 1 of part 1 of article 9 of the Law of December 29, 2006 N 255-FZ, subparagraph "a" of paragraph 17 of the Regulations approved by the Decree of the Government of the Russian Federation of 15.06.2007 N 375). If the employee continues to get sick even after he has to go to work (at the end of the study leave), then from the day following the last day of the vacation, he should be credited with an allowance (Article 183 of the Labor Code of the Russian Federation, Part 2 of Article 5 , part 1 of article 13 of the Law of December 29, 2006 N 255-FZ).

Feature 2. The study leave cannot be shortened due to production needs, i.e. the employer is not entitled to provide the employee with a vacation of a shorter duration than indicated in the call-out certificate. Exception - an employee, on his own initiative, writes a vacation application for more short term.

Likewise, the employer does not have the right to refuse to grant the employee an educational leave if there is a certificate-call from the educational institution.

Feature 3. An employee cannot be recalled from study leave (Article 125 of the Labor Code of the Russian Federation). Otherwise, it would lead to a change in the length of the vacation.

Feature 4. Study leave cannot be replaced with monetary compensation. Such a replacement would be contrary to the intended purpose of the leave.

Study leave is granted to all employees combining work and education. It does not depend on the main vacation, but if possible, it can join it. How the study leave at work is paid depends on many nuances. By no means in all cases is it necessary to preserve wages during an employee's session, passing exams. The Labor Code of the Russian Federation clearly regulates the rights and obligations of the parties.

In this article, you will learn:

all information about study leave according to the Labor Code of the Russian Federation;
the duration of educational leave for employees who combine work with training;
rules for registration of educational leave;
how the study leave is paid.

Study leave according to the Labor Code of the Russian Federation

The employer is obliged to provide study leave at the right time, regardless of whether the employee has worked for more than 6-12 months or not. Relying on Art. 287 of the Labor Code of the Russian Federation, it can be noted that an employee can receive leave only at the main place of work. If he is performing duties on part-time, he will have to take additional days of rest at his own expense.

The employer is obliged to provide the TC study leave to employees who combine work with obtaining:

higher education for master's, bachelor's programs, as well as applicants for training, which is regulated by Art. 173 of the Labor Code of the Russian Federation;
higher education, which implies the training of highly qualified personnel in accordance with Art. 173.1 of the Labor Code of the Russian Federation;
secondary vocational education, as well as applicants for training in accordance with Art. 174 of the Labor Code of the Russian Federation;
basic or secondary general education in part-time form, which is reflected in Art. 176 of the Labor Code of the Russian Federation.

If the study leave coincides with another, for example, to take care of a child, then in order to receive it, the previous leave must be interrupted. Despite the fact that the law provides for the receipt of additional education with the preservation of a job, it is not possible to get additional days, which are necessary for the session, in all cases.

Granting an educational leave is possible in the following cases:

When an employee receives an education of this level for the first time. Leave cannot be granted if the employee receives a second higher education, secondary vocational. In this case, the main vacation should be postponed to the dates when the session is due, the passing of exams.
If the educational institution has state accreditation. But other rights of the employee may also be fixed in the contract, so you need to focus on him.

Study leave is provided only on the basis of a call-out certificate, which an employee can receive from an educational institution. In addition, additional days, when an employee may not go to work, are laid only upon successful training. To obtain them, the employee writes a statement, and the employer issues an order.

The study leave order is as follows:

Study leave for employees combining work with training: duration

An employee may be granted a study leave for a different period of time, which is regulated by Art. 173-176 of the Labor Code of the Russian Federation... The maximum vacation time depends on the type of education, programs and other nuances.

According to Art. 173 of the Labor Code of the Russian Federation, when studying in higher educational institutions for the session, it is provided:

on the 1st and 2nd year of study - 40 days;
on subsequent courses - 50 days.

According to Art. 174 of the Labor Code of the Russian Federation, when getting an average vocational training for the duration of the session, vacation is granted:

on the 1st and 2nd year of study - 30 days;
on subsequent courses - 40 days.

Study leave should be granted for up to 4 months if the employee is undergoing state accreditation or defending a thesis.

According to h. 2 tbsp. 173 of the Labor Code of the Russian Federation, in 2017 the employer must provide 15 calendar days unpaid leave an employee for:

passing entrance exams;
final exams, if the employee is a student of preparatory courses.

In addition to unpaid or paid educational leave, other benefits are also provided.

Before the start of the final certification, the employee has the right to an abbreviated working week according to h. 4 tbsp. 173 of the Labor Code of the Russian Federation... Working hours are limited - up to 7 hours per week. An employee can take an additional day off for 1 working day or work for a limited amount of time.

During the period of exemptions, the specialist receives only 50% of the average earnings, but not less than the minimum wage. This is stated in paragraph 4 of Art. 173 of the Labor Code of the Russian Federation... In addition, the employer must pay once a year to travel to and from the place of study, but these amounts are not subject to insurance premiums.

Download related documents:

Registration of study leave: actions of the employee and the personnel department

How the study leave is paid and in what amount depends on the specific situation, therefore, employees cannot always count on compensation. Despite this, it is drawn up according to the same principle. If the employer categorically refuses to provide extra time off required for the delivery of the session, admission, the employee can contact the procurator.

In case of violation of rights, the employer faces the imposition of fines, since it is necessary to strictly comply with the current labor legislation.

A student who needs to take a session or pass final certification must write an application addressed to the employer. There is no strictly established form of application for study leave, but it is necessary to reflect the main information in it.

Additionally, you should request a certificate from the educational institution, which is given to the personnel department. This is done directly by the employee and not by the employer.

Approximate structure of the statement:

In the upper right corner indicates: position, as well as the full name of the employer's manager; the full name of the employer, including the organizational and legal form; current position and name of the applicant; structural subdivision if the enterprise is large;
In the middle of the sheet, write the word "Statement";
In the "body" it is necessary to reflect the reason - the granting of study leave. You need to write the name of the educational institution, the grounds, the duration of the vacation. You can overwrite information from the help call. You also need to indicate whether the study leave is paid or not;
Below is the signature of the applicant with a transcript of the surname, as well as the date of the application.

Based on the application written by the employee, as well as the provided certificate from the educational institution, the personnel department forms an order stating that the paid educational leave of the Labor Code of the Russian Federation has been granted. In some cases, the salary for the training period cannot be retained by the employee, which is also regulated by current legislation.

Important! The first part of the inquiry-call is given to the employer immediately! The second is only after the employee has passed the session, exams, or defended the thesis.

After completing all the documents, the accountant draws up a note-calculation, where it will be indicated average earnings... The personnel department records data on study leave in the employee's personal card ( form No. T-2), personal account ( form No. T-54 or No. T-54a), as well as in the timesheet ( form No. T-13 or No. T-12).

Payment for study leave: what an accountant needs to consider

Paid study leave of the Labor Code of the Russian Federation is provided only to those employees who receive higher, secondary education for the first time. At the same time, it is important that the form of training is part-time or part-time. In other cases, the employee must combine the main vacation with the period of the session, passing exams, admission.

If the receipt of additional education was at the request of the organization, the employee should retain his wages. This should happen even if he receives a second higher or specialized secondary education, takes refresher courses.

An employee can receive education in any type of educational institution:

at the university;
in a technical school or college;
in an evening school or gymnasium;
at the school.

When a study leave is needed, how it is paid is decided individually, but in accordance with the law. In this case, the employer does not have to pay cash for missing work, if the employee did not pass the session the first time. Those. in this case, he must take the days at his own expense.

Study leave, payment is due only to those employees who fall into the above list, i.e. meet all the established criteria. To calculate how much is due, you need to add up all the income for the year, divide them by 12 months, and then by 29.3 days (this is the average for the year), and not by 30, as inexperienced personnel officers often do. or accountants.

Thus, it will be possible to get the amount due in one day. The money must be paid three days before the start of the vacation.

The employer does not have the right to refuse to grant an employee an educational leave, even if he does not fall into the category of paid ones, for example, when a specialist receives a second, third higher education. But in this case, it is much more profitable for the employee to combine annual paid vacation with a session period, passing exams.

The employer may not change the vacation schedule, but the days when the specialist will be absent from the workplace must be provided. It is impossible to fire an employee of the organization in order to hire a new one, even if during the period of temporary absence there is a high need for a specialist, for example, during seasonal work.

Study leave
* Vacation followed by dismissal
* Maternity leave
* Benefits for young mothers
* For child care
* Draw up a vacation schedule (Section of the site "Documents of the personnel department")
* Questions about the vacation schedule
* The employee has gone on vacation. How do I get a replacement?
* Compensation for unused vacation

The procedure for granting educational leave

The provision of study leave (with or without pay) in accordance with Chapter 26 of the Labor Code of the Russian Federation "Guarantees and compensation for workers combining work with training" is referred by the legislator to guarantees and compensations.
Depending on the circumstances, study leave is granted with or without average earnings. In any case, the period of study leave is calculated in calendar days.
For correct application labor legislation, it is important to distinguish between the legal nature of annual (main and additional) leaves and additional leaves in connection with training. Mixing the concepts of study and annual additional leave in practice leads to errors in the order of their provision and calculation. The main differences between these types of vacations.
1. According to the norms of article 120 of the Labor Code of the Russian Federation, the duration of the annual basic and additional paid vacations of employees is calculated in calendar days and is not limited by the maximum limit. Non-working days and holidays falling on the vacation period are not included in the number of calendar days of vacation and are not paid, as a result, the actual duration of the vacation increases. This applies exclusively to annual (main and additional) vacations.
Non-working holidays falling on the period of study leave are included in its period and paid, unless otherwise provided by the law in the collective agreement or labor agreement (part 2 of article 9 of the Labor Code of the Russian Federation).
2. In accordance with part 1 of article 116 of the Labor Code of the Russian Federation, annual additional paid leaves are provided to employees:
employed in jobs with harmful and (or) dangerous conditions labor;
having a special character of work;
with irregular working hours;
working in the regions of the Far North and equivalent areas;
in other cases stipulated by federal laws.

The purpose of the annual additional vacations specified in part 1 of Article 116 of the Labor Code of the Russian Federation is to provide employees with a longer rest period due to the special nature of work, its conditions, the impact on health of harmful production factors, as well as in connection with protection from the adverse consequences of work in such conditions.
The legislator has included the norms governing annual vacations in Section V “Rest Time” of the Labor Code. And the provisions concerning educational leaves (Art. 173-177 of the Labor Code of the Russian Federation) are referred to section VII "Guarantees and compensations". According to Article 164 of the Labor Code of the Russian Federation, such vacations are a means for the employee to exercise his rights in the field of social and labor relations.
The legislative consolidation of guarantees for additional educational leave for employees who combine work with training is not determined by the nature and conditions of work and is not associated with the impact of such work on the health of the employee. In contrast to annual paid leave, study leave has a different purpose. Their goal is study (and successful), combined with work.
From the literal interpretation of the norms of Articles 173-176 of the Labor Code of the Russian Federation, the conclusion follows: additional paid vacations in connection with training are not "annual additional paid vacations", about which in question in article 120 and part 1 of article 116 of the Labor Code of the Russian Federation. This statement is also supported by the different approach of the legislator to the procedure for summing additional annual leaves with annual paid leaves and the procedure for joining annual paid leaves to study leaves.
In the first case, on the basis of part 2 of Article 120 of the Labor Code of the Russian Federation, the employer is obliged to sum up the additional annual leave with the main annual leave. And in the second, the addition of annual paid holidays to study leaves (regardless of their payment) in accordance with Part 2 of Article 177 of the Labor Code of the Russian Federation is permissible only by AGREEMENT between the employer and the employee.
3. The next criterion differentiation of annual paid leaves and study leaves - the basis for their provision.
The basis for granting annual paid leave is the time of actual work and other periods of time that give the right to leave (Article 121 of the Labor Code of the Russian Federation). The basis for granting study leaves is the employee's successful combination of training in the relevant educational institutions, or his admission to entrance examinations in educational institutions of higher professional education or other educational institutions with state accreditation.
In addition, in accordance with paragraph 4 of Art. 17 Federal law dated August 22, 1996 No. 125-FZ "On higher and postgraduate vocational education", a separate basis for the employee's right to study leave is a certificate-call from the university, the form of which is given in Appendix No. 1 to the order of the Ministry of Education of Russia dated May 13, 2003 year No. 2057.

An employee has the right to apply for study leave if

the educational institution where he studies has state accreditation;
he is receiving an education of the appropriate level for the first time.
If an employee already has a higher education diploma, and receives a second higher education, then the organization is not obliged to provide him with any benefits. However, the employer, on its own initiative, has the right to keep them for such students. When training an employee in two educational institutions at the same time, benefits are provided to him by choice only in connection with studies in one of them. In this case, the employer can provide leave on a call-out and from a second educational institution, but only at the expense of the enterprise's own funds or without pay, if this is provided for by the organization's local regulations (for example, a collective agreement).
Employees sent for training by an employer or enrolled independently in state-accredited educational institutions of higher, secondary, primary vocational education, regardless of their organizational and legal forms in correspondence and part-time (evening) forms of study, as well as evening (shift) educational institutions, those who successfully study at these institutions, the employer provides additional leave with the preservation of average earnings. The duration of these vacations is determined by Chapter 26 of the Labor Code of the Russian Federation.
Employees enrolled in part-time and part-time (evening) training in state-accredited educational institutions of higher professional education for a period of ten academic months before the start of the graduation project or passing state exams is established at their request ( written statement) work week reduced by 7 hours. During the period of release from work, these workers are paid 50% of the average earnings at the main place of work, but not less minimum size wages.
By agreement of the parties to the employment contract, concluded in writing, the reduction of working time is carried out by providing the employee with one day off from work per week or by reducing the length of the working day during the week.
Before giving a student a study leave, it is necessary to find out how successfully he combines study with work: whether he passes all tests and exams on time, whether there are any arrears, absences from classes. To do this, you can send a written request to the educational institution or ask the student to show the grade book.
Depending on the status of the educational institution, several categories of students can be distinguished:
workers entering a higher educational institution and studying at universities;
applicants and students of middle-level vocational educational institutions;
students in vocational educational institutions of the initial level;
those receiving education in evening (shift) general educational institutions in their free time from work.
Depending on the level of the educational institution, as well as the form of study - full-time, part-time, part-time (evening) - one or another type of guarantees and compensation is provided.
Study leaves for students are regulated by Articles 173-176 of the Labor Code of the Russian Federation. They can be with the preservation of average earnings and at their own expense. Purpose of study leave - to provide a student employee free time for the successful preparation and passing of examination sessions, graduation projects, state exams.
V legislative acts the following types of study leave are mentioned:
1. leave with preservation of average earnings for correspondence students and evening students studying in universities and institutions of secondary vocational education:
for passing the intermediate certification (passing the sessions);
for passing the final state exams;
2. leave with the preservation of average earnings for students of educational institutions of primary vocational education, regardless of the form of study, - to pass the transfer and final exams;
3. leave with preservation of average earnings for students of evening (shift) educational institutions - to pass final exams;
4. unpaid leave for applicants entering universities, including those without state accreditation, and educational institutions of secondary vocational education, and for full-time students:
for passing entrance examinations;
for passing final exams at preparatory departments in universities;
for passing intermediate certification;
to prepare and defend thesis(project) and passing the final state exams;
for passing the final state exams.

How to properly arrange a study leave

Several examples from practice.
Example 1.
Svetlana Romanovna Vorobieva, the secretary of Parus LLC, wrote an application addressed to general director with a request to provide study leave for admission to the institute.
Since Vorobyova S.R. there is no higher education, and the educational institution where she plans to enter has state accreditation, she cannot be denied study leave. She should be granted unpaid leave.
Option order (the page is not finished yet)

STUDENT LEAVE: PROCEDURE FOR PROVIDING

REGISTRATION AND TAX ACCOUNTING

Often in organizations, individual employees combine work with study in educational institutions. The spring semester is coming to an end, and the next exam session is coming soon. In accordance with the legislation, these employees are entitled to study leave. Consider the features of their provision, documenting and payment, and how an accountant avoids additional problems at the same time.

Guarantees and compensation for employees who combine work with training are provided for in Art. Art. 173 - 177 of the Labor Code of the Russian Federation, as well as Art. 17 of the Federal Law of 22.08.1996 N 125-FZ "On higher and postgraduate professional education." In particular, such guarantees include the right of these employees to additional (educational) leave. Study leaves can be roughly divided into two types. Firstly, these are leaves provided for admission to educational institutions, that is, for passing entrance exams to institutions of higher and secondary vocational education, as well as for passing final exams at the end of the preparatory departments of higher educational institutions, if they were students of these departments. And secondly, educational leaves that employees can receive while studying in institutions of higher and secondary vocational education (for passing intermediate certification, passing final exams, etc.), as well as in evening (shift) schools and institutions of primary vocational education.

According to Art. 173 of the Labor Code, employees who are sent for training by the employer themselves, as well as those who entered (are entering) an educational institution on their own initiative, have the right to study leave. In addition, the employer is obliged to provide these holidays, regardless of whether or not the training of the employee is related to his labor duties, he began to study before or after hiring, and the employee is on probation or not.

It should be noted that employees are entitled to study leave for all forms of training: full-time, evening and part-time.

Conditions for granting study leave

According to Art. 11 of the Labor Code of the Russian Federation, study leaves are required to be provided by all employers, regardless of the form of ownership and types of activity. At the same time, despite the employee's right to study leave, these leaves are granted provided that the requirements established by Art. Art. 173 - 177 of the Labor Code of the Russian Federation. Thus, an employee who studies full-time, part-time or part-time (evening / shift) forms of study in an educational institution that has state accreditation can issue a study leave. If an educational institution does not have state accreditation, the employee is granted leave only if the collective or labor agreement reflects the condition on the granting of educational leave, regardless of whether the educational institution has the above document.

In addition, study leave is only granted to an employee who is receiving primary, secondary or higher vocational education for the first time. This restriction does not apply to employees who already have a professional education of the appropriate level and are sent for training by the employer on the basis of an employment contract or a training agreement concluded in writing. In the presence of the named documents, the employee has the right to issue a study leave, despite the fact that the received education is not the first for him.

Note. In addition to study leave, an employee who combines work with training has the right to claim other guarantees and compensations provided for by the Labor Code. These include, in particular, the right to a shortened working week (by 7 hours) with payment of 50% of the average earnings for the period of release, but not lower than the minimum wage, to travel to and from the place of study, etc.

Example 1. Employee of LLC "Crystal" N.А. Mikhailov is on trial. He is studying in absentia in the second year of the university. In May 2011, the employee submitted to the organization all Required documents for registration of educational leave. The employer has no right to refuse N.M. Mikhailov in the provision of study leave, arguing that he is on the trial period. Indeed, in this case, the norms of Art. 70 of the Labor Code of the Russian Federation, in accordance with which, during the test period, the employee is subject to the provisions of labor legislation and other regulatory legal acts containing labor law norms, collective agreements, agreements and local regulations of the organization.

Moreover, for granting study leave the named employee of Kristall LLC should take into account the following:

- dismissal of an employee at the initiative of the employer (including probation) during the period the employee is on vacation is not allowed (Article 81 of the Labor Code of the Russian Federation);

- the period of probation does not include periods when the employee was actually absent from work (Article 70 of the Labor Code of the Russian Federation).

If an employee is studying at the same time in two educational institutions, study leave is granted at his choice only in connection with training in one of these institutions. In addition, an employee is entitled to study leave if work in the organization is his main place of work.

Note. Internal and external part-timers study leave is granted and paid only at the main place of work.

Example 2. Employee of CJSC "Morozko" A.V. Novikov receives his first higher professional education at a higher educational institution that does not have state accreditation in accordance with the legislation of the Russian Federation.

The absence of an educational institution of accreditation issued in accordance with the legislation of the Russian Federation does not exclude the possibility of an employee receiving an educational leave. A.V. Novikov can receive a study leave by studying at this institution, if the employment contract concluded with him states that the study leave is provided on the condition that a document confirming the employee's invitation to the session is presented from the educational institution.

Note! Responsibility of the organization for violation of the procedure for granting educational leave

If, in accordance with labor legislation, the employee is entitled to paid educational leave, the employer has no right (regardless of the reasons for such actions) to oblige the employee to take leave without pay. Otherwise, when the employee contacts the state labor inspection the employing organization can be brought to administrative responsibility in the form of a fine in the amount of 30,000 to 50,000 rubles. or suspension of activities for up to 90 days. In addition, an administrative fine in the amount of 1,000 to 5,000 rubles may be imposed on the head of the organization. (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In addition to administrative responsibility for the delay in the payment of vacation sums, the organization is also financially liable. According to Art. 236 of the Labor Code of the Russian Federation, simultaneously with the payment of vacation pay, she must pay the employee interest in the amount of at least 1/300 of the refinancing rate of the Bank of Russia from the unpaid amounts for each day of delay. Interest is calculated from the next day after the due date for the payment of the amounts due to the employee until the day of actual settlement, inclusive. In this case, the obligation to pay the specified interest arises from the employer, regardless of whether he is guilty.

The procedure for providing and documenting educational leave

The study leave provided by the employer is divided into leave with the preservation of average earnings and without preservation of wages. Holidays With the employer is obliged to preserve the average earnings during the entire period of training to employees with part-time and part-time (evening) forms of training. Unpaid leave is issued to employees for passing entrance exams to various educational institutions, as well as for passing final exams at the end of the preparatory departments of universities. Also, unpaid leave during the period of study is provided to employees who receive full-time education.

To receive study leave (both paid and unpaid), an employee must submit two documents to the organization:

- inquiry-call of the educational institution;

- an application for a study leave.

Note. By the order of the Ministry of Education of Russia, the forms of the reference-call are approved only for higher and secondary specialized educational institutions. Therefore, employees studying in educational institutions of primary vocational education submit these documents in the forms independently developed by the named institutions.

Help call. This document from an educational institution is the basis for granting study leave, as well as other guarantees to employees who combine work with training. The form of the certificate-call depends on the status of the educational institution and the grounds on which it is issued. So, for example, an employee who studies at a higher educational institution and is entitled to paid educational leave must submit a call-out certificate in the form that is given in Appendix N 1 to the Order of the Ministry of Education of Russia dated 05.13.2003 N 2057. An employee entering a university and entitled to leave without pay, must submit a certificate-call in the form given in Appendix No. 2 to the named Order. Employees entering and studying in secondary specialized educational institutions submit certificates-calls in the forms approved by Order of the Ministry of Education of Russia dated December 17, 2002 N 4426.

A call-out certificate is issued by the educational institution to the employee before the start of the study leave. It consists of two parts: directly from the help-call and the help-confirmation. The organization receives this document with the completed first part. It, in particular, indicates the full name of the educational institution, information about state accreditation, the type of study leave (for passing entrance examinations, intermediate certification, passing final state exams, etc.), as well as the duration of the study leave.

Note: the duration of study leave (both with the preservation of average earnings and unpaid), indicated in the certificate-call, should not exceed the period established by Art. Art. 173 - 176 of the Labor Code of the Russian Federation (Tables 1 and 2 on pages 85 - 86).

Table 1. Duration of study leave with preservation of average earnings

—Preparation and defense of the final qualifying work and passing the final state exams 4 months 2 months —— Passing the final state exams (if the program of the educational institution does not provide for the writing and defense of the final qualifying (diploma) work at the end of the training) 1 month 1 month —— Passing exams —— 30 calendar days within one year — Passing the final exams in the IX grade ——— 9 calendar days Passing the final exams in the XI (XII) grade ——— 22 calendar days

Table 2. Duration of study leave without keeping average earnings

Purpose of vacation, for which employees are provided	Type of education
Purpose of vacation, for which employees are provided	the average	professional
Entrance exams to educational institutions (regardless of the form of study) - for employees admitted to entrance examinations	15 calendar days	10 calendar days
Passing final exams (regardless of the form of study) - for employees - students of preparatory departments of universities	15 calendar days	—
Employees studying in state-accredited educational institutions on a full-time basis, combining study with work: a) to undergo intermediate certification;

b) for the preparation and defense of the final qualifying work and the passing of the final state exams;

c) to pass the final state exams / final exams (if the program of the educational institution does not provide for the writing and defense of a qualifying (diploma) work at the end of the training)

15 calendar days in the academic year

10 calendar days in the academic year

The first part of the help call serves as the basis for granting study leave to the employee and accrual of vacation pay.

The second part of the certificate-call is filled in by the educational institution and certified by the seal after the study leave. It is a confirmation that the employee used the study leave for the intended purpose, namely: he was really in the educational institution that issued the specified call-out certificate to him. The employer gives this part to the employee when he receives a call-out certificate from him before the leave, and the employee returns it when he returns to work from the educational leave. If, at the request of the employer, this document is not submitted, the period of absence of the employee from work may qualify as absenteeism with corresponding negative consequences.

Note. Truancy refers to a disciplinary offense, for the commission of which the employer (based on the explanations provided by the absent employee) has the right to apply different types disciplinary action, provided for by Art. 192 of the Labor Code of the Russian Federation (remark, reprimand, dismissal). To apply disciplinary action, the employer must conduct a series mandatory procedures established by Art. 193 of the Labor Code of the Russian Federation.

Application for a study leave. It is an employee's right, not an obligation, to issue a study leave. Therefore, he may or may not issue it. If the employee decides not to take study leave, the employer is not obliged to provide it. In addition, an employee has the right to take a study leave not in full, but in part. For example, if the duration of the vacation is 15 calendar days, specified in the inquiry-call, the employee can issue a study leave for 10 calendar days.

Since the employee has the right to use the study leave in part, in order to receive the study leave, in addition to the call-out certificate, he must submit a corresponding application to the employer. In the application, the employee indicates the type of vacation in accordance with the information specified in the certificate call, the dates of its start and end, as well as the duration in days.

On the basis of the above-mentioned duly completed documents, the employer is obliged to provide the employee with study leave, as well as to calculate and pay vacation pay. To do this, the employer:

- issues an order on the provision of educational leave in the form N T-6<1>;

- calculates the amount of vacation pay for study leave (if the employee is entitled to paid study leave) by drawing up a note-calculation on the granting of leave in the form N T-60<1>and pay vacation pay;

- reflects information on the provision of educational leave in section. VIII "Vacation" of the employee's personal card in form N T-2<1>;

- indicates the days of vacation in the time sheet in the form N T-12<1>or N T-13<1>by affixing the letter code "У" (for paid vacation) or the letter code "УД" (for unpaid vacation).

———————————

<1>These forms are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1.

Note. It is not necessary to require a copy of the certificate of state accreditation of an educational institution from an employee who applied for an educational leave, since all the necessary information (certificate number, date of issue, name of the issuing authority) is available in the call certificate.

The procedure for paying vacation pay

Vacation payments to employees for the period of study leave are calculated according to general rules, established by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922. To determine the amount of vacation pay, you need the amount of wages accrued for the last 12 calendar months before going on vacation, divided by 12 and 29 , 4, and then multiply the result by the number of calendar days of vacation.

According to Art. 136 of the Labor Code of the Russian Federation vacation pay to an employee must be paid no later than three days before its start. At the same time, this article does not specify which days are meant - working or calendar. According to the author, the employing organization is obliged to issue educational leave no later than three working days before the start of the vacation.

If the employee is a part-time worker (external or internal), study leave is granted and paid for him only at the main place of work (Article 287 of the Labor Code of the Russian Federation). With regard to part-time work, such an employee, on the basis of his application, can be granted regular leave without pay (Table 3).

Table 3. The procedure for granting study leave to part-time workers

Note. In Art. 128 of the Labor Code says that for family reasons and other valid reasons the employee, upon his application, can be granted leave without pay. The duration of such leave is determined by agreement between the employee and the employer.

In accordance with Art. 173 of the Labor Code for employees who receive higher education in correspondence and evening forms of study, the organization is obliged to provide paid educational leave for a period of four months to prepare and defend the final qualifying work and pass the final state exams. Payment of vacation pay for such a vacation is carried out in accordance with the generally established procedure, namely: the entire amount of vacation pay is paid before the start of the vacation. The employer is not entitled to pay the specified vacation in installments (for example, monthly), since this is not provided for by labor legislation.

The study leave is targeted. This means that it must be used by the employee strictly for its intended purpose - to prepare for entrance examinations, pass the intermediate or final certification, defend the final work, pass state exams, etc. Therefore, if the employee decided not to take this vacation, then simultaneously with the end of the period for which it should be granted, the employer's obligation to provide and pay for it ceases. Monetary compensation for unused vacation the employer cannot pay, since such a right is not given to him by the Labor Code. Moreover, when paying the said compensation, the actions of the employer are regarded as a violation of labor legislation, in connection with which the measures of administrative responsibility established by Art. 5.27 of the Administrative Code of the Russian Federation.

Note. According to the norms of the Labor Code, monetary compensation is not paid for non-use of study leave. If the employer still pays such compensation, he will not be able to recognize such expenses for profit tax purposes.

Typical situations when granting study leave

As mentioned above, the duration of the study leave, which the organization must provide to the student employee, is determined on the basis of the reference-call. At the same time, this period is not obligatory for the employer if the employee has decided to use it partially or not at all. In the first case, vacation pay is calculated based on the number of vacation days specified in the employee's application. In the second case, vacation pay is not accrued or paid to him at all.

Example 3. An employee of LLC "Avangard" N.А. Smirnova submitted to the organization a certificate-call from the university for the provision of paid educational leave from April 1 to April 25, 2011 (25 days). In her application for study leave, she indicated the period from 1 to 20 April 2011 (20 days). Such a statement is not a violation, since the employee has the right to use the due vacation at his own discretion - in whole, in part, or not at all.

In this case, the organization must accrue vacation pay N.A. Smirnova based on the vacation period specified in the application. From April 21, this employee is obliged to go to work.

It often happens that one period of study leave is indicated in the certificate-call and, in accordance with this period, vacation pay is accrued to the employee, and a different period (shorter) is stated in the certificate-confirmation. This is possible, for example, if the employee passed the exams ahead of schedule. V a similar situation no recalculation of vacation pay is made and the vacation does not stop.

Note. Documents confirming the payment of educational leave (applications, decisions, certificates, correspondence) must be kept until the end of the need for these documents, but not less than five years (clause 417 of the List of typical management archival documents formed in the course of the activities of state bodies, bodies local government and organizations, indicating the terms of their storage, approved by the Order of the Ministry of Culture of Russia dated 25.08.2010 N 588).

Example 4. Employee of CJSC "Agat" S.M. Ivanov is studying in absentia at a higher educational institution. He was granted a paid study leave within the time frame specified in the certificate-call - from May 14 to June 5, 2011 S.M. Ivanov passed the tests and exams ahead of schedule, therefore, the confirmation certificate submitted at the time of starting work on June 6, 2011 indicates other periods of study leave - from May 14 to May 31, 2011.

The fact of early completion of the session or the defense of the diploma does not oblige the employee to interrupt his study leave and go to work. The recalculation of the vacation amounts in such cases is not carried out. And the actions of an employee cannot be qualified as absenteeism.

If there are non-working holidays during the study leave, then these days are counted and paid for as days of study leave. On non-working holidays, educational leave provided to an employee in connection with training at an educational institution is not extended (Table 4).

Table 4. Impact of non-workers holidays for the duration and payment of study and annual leave

Note. Educational leave is granted not for the working year (as annual), but for the academic year. Therefore, the right to additional study leave does not depend on the length of service with the employer.

An employee cannot be on two leaves at the same time - on annual paid leave and on study leave. The fact is that these vacations have different purposes and are regulated by different norms of the Labor Code. Study leave is granted on the basis of the provisions of Sec. VII "Guarantees and compensations", and annual paid leave - in accordance with sect. V "Time to rest". This means that if these vacations coincide in time, the employee is infringed on one of his rights - in the right to receive guarantees and compensation, or in the right to rest. Taking this into account, the annual paid leave is postponed to another time or, by agreement between the employer and the employee, is added to the study leave. The basis is Art. Art. 124 and 177 of the Labor Code of the Russian Federation.

Example 5. Employee of LLC "Cosmos" S. B. Potapov submitted to the organization a certificate-call from the university for the provision of study leave from June 1 to June 26, 2011. According to the approved vacation schedule, this employee is entitled to annual paid leave from June 20, 2011.

The employer does not have the right to oblige the employee to issue an annual paid leave from the specified date. This leave may be granted by S. B. Potapov from June 27 or at a later date.

During the study leave of the employee, there is a public holiday - June 12. This day from among vacation days is not excluded and study leave is not extended. Thus, Cosmos LLC must pay S. B. Potapov educational leave for the period from 1 to 26 June 2011 (26 calendar days).

An employee who falls ill during study leave is not granted temporary disability benefits for sick days falling on vacation days and is not extended for these days. This follows from Art. 183 of the Labor Code of the Russian Federation, p. 1 p. 1 of Art. 9 of the Federal Law of December 29, 2006 N 255-FZ, as well as p. "A" clause 17 of the Regulation on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly childcare benefits to citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved by the Decree of the Government of the Russian Federation of 15.06. 2007 N 375. According to these norms, for the period of dismissal from work, benefits for temporary incapacity for work are not assigned (except for illness during annual leave).

Therefore, if an employee falls ill while on study leave, the employer must pay him a sick leave only for the days of illness that fall after the end of the study leave.

Example 6. Let us use the condition of Example 5. Suppose S. B. Potapov, while on study leave (from 1 to 26 June), fell ill. Sick leave he was issued from June 21 to 30, 2011. Temporary disability allowance for this employee must be accrued and paid for the period from June 27 to 30. The employee is not entitled to allowances for the period of illness during study leave.

Calculation of taxes and insurance contributions from the amount of payment of educational vacation pay

Income tax. Expenses for payment of study leave granted in accordance with the requirements of Art. Art. 173 - 177 of the Labor Code of the Russian Federation, are taken into account for profit tax purposes as part of labor costs. This is stated in paragraph 13 of Art. 255 of the Tax Code of the Russian Federation. If vacation days fall on different reporting periods, then when determining the tax base for income tax, the amount of accrued vacation pay is included in expenses in proportion to the days of vacation falling on each reporting period (Letters of the Ministry of Finance of Russia dated April 22, 2010 N 03-03-06 / 1 / 288 and dated 13.04.2010 N 03-03-06 / 1/255).

Note. If the requirements of Art. Art. 173 - 177 of the Labor Code of the Russian Federation, the costs of paying for educational leave are not recognized when calculating income tax.

Personal income tax and insurance premiums. The amount of payment for study leave is subject to personal income tax and insurance contributions to extra-budgetary funds in accordance with the generally established procedure. Since according to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation and Art. 9 of the Federal Law of 24.07.2009 N 212-FZ, the indicated amounts are not included in the list of payments exempted from personal income tax and insurance premiums.

Also on the topic

What are the carriers of electronic signature

Mikhail Mishustin: “We are not going to control the expenses of citizens

1c error of signing an electronic document

Martyr - Role Model

How to export and import private keys from a local wallet