Documents for registration of study leave. Leave for students. What documents must the employee provide?

Many employees in organizations continue to receive education after being officially employed. In this regard, experts personnel service Enterprises are often faced with the question of whether an employee receiving education is entitled to additional leave. If so, should it be paid and in what situations is it provided? How is study leave paid?

There are really a lot of nuances in this matter, so each situation requires an individual approach. It is necessary to pay attention to a huge number of aspects, for example, the form of training of the employee and his performance. Even the Labor Code of the Russian Federation cannot provide accurate answers to all questions that arise.

Mandatory conditions for provision

A student’s right to paid study leave is protected by the Labor Code of the Russian Federation, so simply refusing to grant it to him is illegal. However, the student must understand that the requirements for his studies are also strict. For example, the Labor Code stipulates that a student must demonstrate academic success, otherwise the organization has the right to refuse him.

This point is the most controversial - the whole point is that the code does not explain by what criteria study can be considered successful, which thus leaves room for the actions of the organization itself. It is generally accepted that a session passed without “tails” is a sign of successful study. Requirements also apply to the educational institution in which the employee is studying. The institution must have state accreditation, which, according to the Labor Code, is considered an indisputable sign High Quality

teaching. A student can additionally request a paper confirming the presence of state accreditation with a certificate - a challenge, however, in most cases this is unnecessary - such information is included in the certificate itself. Employees, receiving education in non-governmental organizations, the company has every right not to let go

at sessions and other events related to obtaining education, except for the case when this opportunity is assigned to the employee by clause of the employment agreement or contract.

Therefore, the employee should probably discuss the provision of study leave before employment - this will avoid many problems in the future. An employee is granted study leave only if he receives his first education. You should be most careful with this point - figuring out which education can be considered second and which cannot is very problematic, especially for those who are not aware of the current system of education at universities.

]Despite the fact that with secondary education everything seems to be clear, there is also an interesting point here - even if an employee has a diploma of qualification in secondary education, but he continues to study in training courses for mid-level specialists, he is given leave must be provided.

Relatively higher education, the second is considered to be training, for example, in undergraduate programs with a bachelor's degree. In this case, the company has no obligation to provide study leave to the employee, and again it is necessary to review the clauses of the contract to try to find a regulatory similar relationships information.

But if an employee with a bachelor’s degree decides to continue his studies in a master’s degree, this is not considered a second education - in this case, the employee can fully enjoy the rights that the Labor Code offers him.

Duration of study leave

University students should be paid leave only in cases where their form of study is part-time or part-time. For full-time students
Study leaves are not paid, however, they also have the right to leave without pay, enshrined in the Labor Code of the Russian Federation. Unfortunately, most of them are not aware of this possibility and, as a result of their ignorance, are forced to find compromises, for example, working night shifts.

It is useful for full-time students to know, first of all, that they have the right to as many as four (!) months of unpaid leave in case of passing their final exam qualifying work and another month to pass the state certification exams. Considering that, as a rule, the academic qualifications and state certification are not very scattered in terms of terms, these two unpaid leaves can be combined into one. In addition, two weeks are guaranteed for employees passing entrance tests, including exams for admission to a master's program after a bachelor's degree.

Regarding employees - students receiving secondary education, the same procedures apply, however, the vacation periods have been reduced. For example, only two months are allocated instead of four to pass the state final certification, and only 10 days are given to pass the entrance examinations.

Is study leave paid for part-time students? The organization must provide paid leave to such students for each session (course 1 and 2 – 40 days, all subsequent ones – 50 days). In addition, to write a final qualifying work, a correspondence student has the right to immediately 4 months of paid leave.

The video explains how to pay for study leave.

Should working hours be reduced?

Providing educational leave to an employee is not the only guarantee to which an employee receiving education is entitled.
The Labor Code of the Russian Federation also provides him with the opportunity to reduce his working week. Full-time and part-time students are again in a better position, because they have the right to a working week reduced by 7 hours during the 10 months preceding the test final qualifying work and state certification.

Moreover, these 7 hours must also be paid by the organization, but not in full, but only in the amount of 50% of the hourly tariff rate(also the payment should not be below the minimum wage). The Labor Code does not explain how an additional 7 hours of rest will be provided to an employee, which means that it is obvious that the employee must himself reach a consensus on this issue with his superiors.

It is possible to reduce the working day or provide an additional day off. In this case, it is best to conclude an additional agreement with the employer regulating this issue, or include a corresponding clause in an existing document.

Decor

First of all, the HR specialist must take everything from the employee Required documents, which include:

1. Help – a call from a university or college.
2. An employee’s application for study leave (there is no sample; the application can be drawn up in free form, handwritten).
3. Certificate of availability educational institution state accreditation (at the request of management).

Unlike the statement, the form of the certificate - call is approved by the Ministry of Education of Russia; This document may be invalid if executed incorrectly. The paper must contain the reason why the employee should be granted study leave and the validity period.

Help - the call consists of 2 parts: the first is filled out before the start of the session, and the second - after its end. The second part of the certificate should contain information about what success the employee has achieved in his studies - on this basis, the organization can draw a conclusion about the overall success of the employee’s training as a whole and granting him study leave in the future.

Data on the granted study leave must be recorded in the employee’s personal card; otherwise, study leave is processed in the same way as a regular annual one.

In a general sense, the same rules apply to study leave as to annual leave. Based on this, it is concluded that payment for any vacation, including educational leave, does not depend in any way on the number of holidays included in it. In this situation, holidays are considered simple calendar days.

There are several other examples of situations that may cause difficulties for an HR specialist. For example, what to do if an employee works part-time in an organization and also has a main place of work. Should study leave be paid? In this case, the instructions of the Labor Code do not apply to an additional place of work, therefore, the employee may be granted study leave by agreement with his superiors, or it may not be provided - in such a situation, the Labor Code prescribes only to the main place of work.

In addition, there are disagreements regarding when educational leave should be paid to an employee. It should be clarified that the period of 3 days before the start of the vacation, which is relevant in standard cases, is not valid here. The Labor Code does not give an exact answer - the only important thing is that vacation pay in this case must be paid before the start of the vacation.

Do I need to pay a part-time student for study leave? We invite you to watch the video.

Any employer may encounter a situation in which an employee needs this time. For this reason, he must know and comply with the rules governing the provision of study leave to an employee under the Labor Code of the Russian Federation.

Study leave concept

The law does not directly use the term “study leave”. The Labor Code talks about guarantees and compensation for employees receiving education. This period is included among them. It is additional leave and provides payment. The term "study leave" is also used. According to the Labor Code (Article 173), it is not provided in all cases and requires compliance with a number of conditions.

Grounds for granting study leave

Before calculating the amounts due and days off from work, the employee must clarify whether student leave is paid in his case. The law establishes following conditions , which guarantee free time and maintenance of content:

• obtaining education at the appropriate level for the first time;
• visiting an institution with state accreditation.

To send an employee to study, both conditions must be present simultaneously.

The employer also needs to know whether study leave is paid, since misuse relevant rules may give rise to taxation problems.

Payment and registration of study leave in 2019

The correctness of the calculations is important for both parties to the employment contract. For the employee, the training period is associated with expenses that need to be planned, and the administration needs to make payments without breaking the law. Let's look at how study leave is paid.

The latest changes to the law were made in 2014. Calculation of student leave in 2019 is made according to rules that have been in force for several years. You can familiarize yourself with these standards by using the current version of the Labor Code. The simplest and most reliable way to find out how study leave is paid in 2019 is to use the legal information system.

Duration of vacation

The rules governing the duration of this period are established in Chapter 26 of the Labor Code of the Russian Federation. How student leave is paid depends on the level of education received and the type of activity associated with the release from work.

If we are talking about obtaining higher education, the number of days provided will depend on the course the employee is studying. Before calculating your student leave, you need to read Art. 173 Labor Code of the Russian Federation.

If an employee is a 1st or 2nd year student, he is entitled to 40 days.

In subsequent courses this period increases to 50 days.

When an employee needs time to prepare for final exams, he is given up to 4 months of leave.

It is important for the employer to know whether study leave is paid for distance learning. If the employee is a full-time student, the company is not obliged to provide him with this period. The law only provides for receiving vacation days at your own expense.

note

According to labor legislation, study leave is not included in the length of service, since at this time no contributions are made to the Pension Fund. More information about the types of leave included in the length of service can be found in this

Payment of study leave under the Labor Code for employees who are applicants for academic degrees and participants in training programs for highly qualified personnel is provided for in Art. 173.1 of this document. Employees studying by correspondence are entitled to a 30-day release from work. Before calculating study leave, it is necessary to add to the specified period the time required to travel to the educational institution (if it is located in another area). When defending a candidate's or doctoral dissertation, the duration of leave is 3 and 6 months, respectively.

For students receiving secondary professional education by correspondence or part-time, the following duration of leave is provided:

• 30 days are provided for courses 1 and 2;
• in subsequent courses this period is increased to 40 days;
• The period for preparing for state exams and passing them can be up to 2 months.

Let's figure out whether the employer is obliged to pay for study leave if the employee receives secondary vocational education full-time. As in the case of bachelor's and master's degrees, such an employee can only count on days at his own expense (Article 174 of the Labor Code of the Russian Federation).

Situations are possible when an employee receives secondary education. We are talking about evening schools. For such employees, the law also provides for payment of student leave. The Labor Code (Article 176) guarantees the following periods:

• 9 days, if we are talking about certification according to the basic general education program;
• 22 days when passing exams as part of the secondary education program.

For convenience, you can use it for study leave, which can be found on any specialized online portal.

Documents required for registration of study leave

To exercise the right to leave, the employee will have to present a number of documents.

• An application drawn up in any form. The text must indicate the reason for the leave and its duration.
• A document issued by an educational institution. In the case of universities, we are talking about a summons certificate. It consists of 2 parts: the first indicates the timing of training activities, and the second is filled in upon their implementation.

Registration of study leave is carried out according to general rules applied to the annual rest period:

Certain issues regarding the provision of student leave

Sending employees on student leave is associated with a number of features. In many cases, employees receive a second higher education. Whether study leave is paid in this case will depend on the terms of the collective agreement and/or labor agreement. If they contain appropriate conditions, then the employer is obliged to provide the specialist with the guarantees enshrined in these documents. When there are no such provisions in the text of agreements, the rules of Art. 177 Labor Code of the Russian Federation: Study leave for obtaining a second higher education is not paid.

In cases where an employee is simultaneously a student at 2 or more institutions, release from work is provided at his choice within the framework of one training program.

Note! The granted study leave is not subject to monetary compensation or reduction, and Art. 125 of the Labor Code of the Russian Federation prohibits recalling an employee.

Adding this period to annual leave is possible only with agreement with the employer.

Knowledge of the listed rules will allow the specialist to calculate the time required to prepare for certification, and the employer to avoid violations that threaten liability.

The lawyer will answer your questions in the comments below.

The legislation provides a guarantee of granting leave to persons receiving education. In some cases it is paid according to average earnings, in others it is given but not paid. The procedure and conditions for its provision are prescribed in labor legislation.

Conditions for granting study leave

Session leave is granted under the following conditions:

• Development curriculum the corresponding level is carried out for the first time. The form of education does not affect the right to receive study leave, but payment is not made when receiving education at full-time department.

Important: Leave is provided and paid in full if provided for by a collective agreement or law.

• According to Art. 177 of labor legislation, when combining studies in two educational institutions, guarantees and compensation are provided from only one.
• The educational institution must be accredited. An exception is that obtaining education at a non-accredited educational institution is provided for by a collective agreement.
• The basis for providing time for a session is a calling document from the place of study and an application addressed to the employer.
• The duration of study leave is determined by labor legislation.

If a person works part-time, then study leave is granted at the main place of work. In other jobs, the employer must provide additional unpaid time.

Is study leave paid for distance learning?

Study leave for part-time and part-time education is subject to payment by the employer. For example, the employer pays for time when passing the final certification and passing the state exam. Entrance tests are not subject to payment.

How is a session paid for a part-time student at work? ?

Study leave is paid before the start of the session. As a rule, payment is made 3 days before the start of studies or coincides with the nearest date of issuance of an advance payment or salary.

Peculiarities:

• In the first year, when intermediate exams pass, 40 days are given for vacation, in the second year - 40 days (50 if the training is accelerated), in the rest - 50 days.
• When writing a bachelor's thesis or diploma, passing state exams and defending a final thesis, the leave is extended to 4 months.
• Earnings are maintained by 50% when the working week is reduced by 7 hours to 10 months.
• Additional study time is provided for a graduate student of 30 days.
• It is possible to release 1 day per week with payment in the amount of 1/2 of the average salary and 2 days for last year training without pay for a graduate student.
• According to labor legislation, vacation pay when receiving a second higher education is not provided. The exception is cases provided for by the collective agreement.

Payment is not made when listening to courses and passing entrance exams within 15 days. Session leave is paid based on the average salary. For example, earnings for 1 year are 340 thousand rubles:

• 340 thousand rubles: 12 months = 28,333 rubles (average earnings for 1 month);
• 28,333 rubles: 29.3 (average number of days in 1 month) = 967 rubles (wages for 1 day);
• If the summons certificate is provided for 23 days, then the payment is 967 rubles * 23 = 22,241 rubles.

In addition to paying for the study time itself, the employee has the right, in case of successful completion of the program, to pay for travel to the city where the educational institution is located.

If education is obtained at a higher educational institution, then travel costs are reimbursed 100%. In the case of studying at a secondary specialized educational institution - in the amount of 50%.

How to arrange a vacation for a part-time student?

A part-time student's session is paid at work if the employee writes a leave application in advance. It is drawn up in any form and written by hand or on a computer.

The document states:

• name of company;
• position and full name of the manager;
• student worker position;
• Full name of the employee;
• title of the document “Application”;
• pleading part;
• application;
• date of;
• signature and transcript.

The personnel officer issues an order, which is signed by the manager. After the formalities, the employee receives the money. The second part of the challenge certificate is submitted to the employer after passing the session. It is proof of successful completion of your studies.

Depending on the type of education, a different number of paid session days is provided:

1. Obtaining education in a specialist, bachelor's and master's degree program:
   • 40 days – in the first two courses;
   • 50 days for the rest.
2. Receiving secondary specialized education:
   • 30 days – in the first 2 years;
   • 40 days – in other years.

Is the employer required to pay for study leave for full-time study?

According to the provisions of Art. 173 labor code The session is paid only for persons undergoing part-time and evening training. Payment is made based on average earnings for the number of days specified in the call-up certificate.

An employee receiving full-time education has the right to count only on the provision of additional unpaid leave. It is worth noting that travel in the event of successful completion of the full-time curriculum is also not paid for as a full-time student.

FAQ

Let's consider some issues of providing time for passing the session.

Is it possible to partially use study leave?

According to labor legislation, persons combining work and study are provided with certain guarantees. An employee who is completing an educational program through part-time or part-time study has the right to apply for additional paid time.

This measure is the right of the employee and the obligation of the employer, that is, the employee can, at his own discretion, take advantage of the provided guarantee or refuse it.

Leave is granted on the basis of an application. The document providing the basis for registration of study leave and payment is a certificate of summons from the educational institution. It indicates the number of days of the session.

Important: The employee may indicate fewer days in the application than in the summons certificate. In this case, the rest of the time should be spent on performing work functions. There is no legal prohibition on such actions. Payment is made in accordance with the application (the required number of days within the interval from the call certificate is indicated). The rest of the time is paid as usual.

Can an employee add their main leave to their study leave?

An employee is entitled to annual rest time. Time to study is given on the basis of a certificate from an educational institution. If they coincide, the annual leave is added to the educational leave or transferred to another time with the consent of the employee.

According to Art. 124 of the Labor Code of the Russian Federation, the annual rest period is extended or transferred to another period in the following cases:

• illness;
• performance of government duties;
• other situations provided for by the Labor Code of the Russian Federation.

The list of circumstances under which annual leave is extended is open. Therefore, there are no grounds for refusing an extension.

In this case, the interests of other employees must be taken into account. If the vacation schedule for this time provides for the rest time of another employee, and the departure of both entails a stop in the production process, then a transfer is carried out.

Study leave is provided and paid if education is obtained for the first time through correspondence or evening classes. The employee has the right to use all or part of the time provided. If educational and annual leave coincide, the second is extended or postponed to another period of time.

Employees combining work with training are entitled to receive additional leave- educational. What determines the duration of such a vacation? Is it always paid? What documents must an employee submit to receive study leave? How to reflect the payment of vacation pay to a student employee in accounting and tax accounting? You will find answers to these and other questions in this article.

Guarantees and compensations (including the provision of study leave) to employees combining work with education, as well as employees admitted to seeking the academic degree of a candidate or doctor of sciences, are established in Chapter. 26 Labor Code of the Russian Federation. According to the provisions of this chapter, study leave is provided subject to:

• the employee receives education at the appropriate level for the first time;
• availability of state accreditation of the educational program;
• the employee’s successful completion of the relevant education (that is, the employee undergoing training has no academic debt for the previous semester, has completed all required coursework, laboratory and other work, and has passed tests in all disciplines provided for by the curriculum).

The possibility of granting study leave to an employee who already has a professional education of the appropriate level may be provided employment contract or an apprenticeship agreement concluded in writing between the employee and the employer. An employee who combines work with obtaining education simultaneously in two educational organizations can be granted study leave only in connection with obtaining an education in one of these organizations (at the employee’s choice) (Article 177 of the Labor Code of the Russian Federation).

A collective or labor agreement may additionally stipulate the possibility of granting study leave to an employee who combines work with the development of educational programs that do not have state accreditation (Articles 173 - 176 of the Labor Code of the Russian Federation).

In a relationship individual categories Employees are provided with educational leave taking into account the following features:

1. Part-time employee by virtue of Art. 287 of the Labor Code of the Russian Federation has the right to apply for study leave only at the main place of work. In this regard, if an employee combining work with training is registered under the terms internal part-time job, he is granted paid study leave at his main place of work in accordance with Ch. 26 of the Labor Code of the Russian Federation, and part-time he must take leave without pay for the duration of his study leave.
2. Employees who combine work under fixed-term employment contracts with training have the right to receive study leave in the general manner established for employees signed under an employment contract for an indefinite period. The validity period of the employment contract does not affect the possibility of granting an employee study leave (Articles 58, 173 of the Labor Code of the Russian Federation).

Duration of study holidays

The duration of educational leaves, as well as the possibility of paying for them, depends on the level of education received by the employee and the purposes of providing such leaves (passing an intermediate, final certification, entering an educational institution, preparing a final work, passing final exams).

We present in the table a list of persons entitled to paid (unpaid) educational leave, indicating their duration.

Employees entitled to study leave	Purposes of granting study leave	Duration of study leave	Possibility of paying for study leave
Employees sent for training by the employer or enrolled independently in state-accredited bachelor's, specialist's or master's degree programs in part-time and part-time forms of study and successfully mastering these programs (Article 173 of the Labor Code of the Russian Federation)		40 calendar days	Vacation is paid
	Passing intermediate certification in the second year when studying in a shortened time frame	50 calendar days
		50 calendar days
		Up to 4 months
Employees admitted to entrance examinations in educational organizations of higher education (Article 173 of the Labor Code of the Russian Federation)		15 calendar days	Vacation is not paid
Workers - students of preparatory departments of educational organizations of higher education (Article 173 of the Labor Code of the Russian Federation)	Passing the final certification	15 calendar days
Employees studying in state-accredited bachelor's, specialist's or master's degree programs on a full-time basis (Article 173 of the Labor Code of the Russian Federation)		15 calendar days in academic year
	Preparation and defense of final qualifying work with passing final state exams	4 months
	Passing final state exams	1 month
Workers completing training programs for scientific and pedagogical personnel in postgraduate (adjunct) studies, residency and assistant internship programs through correspondence courses (Article 173.1 of the Labor Code of the Russian Federation)	Training under highly qualified personnel training programs	30 calendar days within a calendar year	Vacation is paid
Employees admitted to seek the academic degree of Candidate of Sciences or Doctor of Sciences (Article 173.1 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated 05.05.2014 No. 409 “On approval of the Rules for granting leave to persons admitted to seek the academic degree of Candidate of Sciences or Doctor of Sciences”)	Preparation for dissertation defense	3 months - for a candidate for a candidate of science degree; 6 months - for Doctor of Science
Employees who successfully master state-accredited educational programs of secondary vocational education in part-time and part-time forms of study (Article 174 of the Labor Code of the Russian Federation)	Passing intermediate certification in the first and second years	30 calendar days
	Passing intermediate certification at each of the subsequent courses	40 calendar days
	Passing the state final certification	Up to 2 months
Employees admitted to entrance examinations in educational organizations of secondary vocational education (Article 174 of the Labor Code of the Russian Federation)	Passing entrance exams	10 calendar days	Vacation is not paid
Workers completing state-accredited educational programs of secondary vocational education for full-time study (Article 174 of the Labor Code of the Russian Federation)	Passing intermediate certification	10 calendar days in the academic year
	Passing the state final certification	Up to 2 months
Employees who successfully master state-accredited educational programs of basic general or secondary general education through part-time and part-time courses (Article 176 of the Labor Code of the Russian Federation)	Passing the state final certification for educational program basic general education	9 calendar days	Vacation is paid
	Passing the state final certification of the educational program of secondary general education	22 calendar days

Documentation of sending an employee on study leave

The basis document for sending an employee on study leave, as well as for him to receive other guarantees and compensation related to combining work with training, is a summons certificate, the form of which is approved by Order of the Ministry of Education and Science of the Russian Federation dated December 19, 2013 No. 1368. It is worth noting that this The certificate form was introduced in 2014 and immediately replaced two forms of challenge certificates, which were previously used separately for registration of studies in higher educational institutions and separately in secondary specialized educational institutions.

In 2015, the specified form of certificate-call was updated by orders of the Ministry of Education and Science of the Russian Federation dated March 2, 2015 No. 134, dated May 26, 2015 No. 525.

The challenge certificate issued by an educational institution consists of two parts: directly from the challenge certificate and the tear-off spine for it. If an employee does not provide the employer with a completed form confirming his actual presence at an educational institution during the period of study leave, he may lose the right to the next study leave. On the page we will provide a sample of a help-call.

After presenting the summons certificate to the employer, the employee must write an application for leave. The application can be prepared in the following form.

After the application is approved by the head of the institution, an order is issued to provide to this employee vacation. The accountant accrues vacation pay based on such an order. To do this, he fills out a note-calculation on calculating average earnings when granting leave, dismissal and in other cases (f. 0504425), and then information about study leave is entered into the employee’s personal card.

Payment for study leave

While the employee is on study leave, he is paid the average salary. The calculation of the average salary retained by the employee during the period of such leave is made in accordance with 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 December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).

Average daily earnings for vacation pay are calculated for the last 12 calendar months ( billing period) (clause 4 of Regulation No. 922).

According to clause 10 of Regulation No. 922, the average daily wage for paying for vacations granted in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).

The amount of vacation pay due to the employee is determined by multiplying the average daily earnings by the number of calendar days in the period subject to payment (that is, by the number of calendar days of study leave) (clause 9 of Regulation No. 922).

When determining average earnings to pay for additional study leaves, all calendar days(including non-working holidays), falling during the period of such vacations provided in accordance with the certificate of invitation from the educational institution (clause 14 of Regulation No. 922).

To calculate average earnings, all types of payments provided for by the remuneration system are taken into account, regardless of the sources of receipt of these payments (clause 2 of Regulation No. 922). It is worth remembering that when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if (clause 5 of Regulation No. 922):

• the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the Labor Code of the Russian Federation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
• the employee did not participate in the strike, but due to this strike he was unable to perform his work;
• the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
• in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

According to summons certificate No. 59, Petrova I.N. (teacher) went on study leave from 09/07/2015 on the 14th cal. days The billing period for its payment is from 09/01/2014 to 08/31/2015. Accrued wages for the billing period amounted to 150,000 rubles. The amount of vacation pay for the period of study should be determined.

Amount of vacation pay for 14 cal. days equal to 5,972.70 rubles. (RUB 150,000 / 12 months / 29.3 days x 14 days).

Let us remind you that payment for study leave, taking into account the provisions of Art. 136 of the Labor Code of the Russian Federation should be carried out no later than three days before its start. If the day of payment of vacation pay coincides with a day off or a non-working holiday, payment for vacation is made on the eve of this day or more early date(Letter of Rostrud dated July 30, 2014 No. 1693-6-1).

Taxation of study leave payments with personal income tax and insurance contributions

Personal income tax. By virtue of paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, all income of the taxpayer that he received both in cash and in kind or the right to dispose of which he acquired, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation.

The list of income not subject to personal income tax is established by Art. 217 Tax Code of the Russian Federation.

Since the amount of payment for an employee’s study leave is in the amount of average earnings in clause 3 of Art. 217 of the Tax Code of the Russian Federation are not included; they are subject to personal income tax in the generally established manner. A similar opinion is given in the Letter of the Ministry of Finance of the Russian Federation dated July 24, 2007 No. 03-04-06-01/260.

The date of actual receipt of income in the form of vacation pay is the date of actual payment of such income (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). When paying income to a taxpayer in the form of vacation pay, tax agents - employers are required to transfer the amounts of calculated and withheld personal income tax no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Insurance premiums. The amount of average earnings due to an employee during his time on study leave is subject to insurance contributions paid to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund. In the base for calculating insurance premiums, the amounts of vacation pay are included in full on the date of their accrual (clause 1 of article 7, clause 1 of article 8, clause 1 of article 11 Federal Law No. 212-FZ).

Reflection in accounting of transactions for accrual and payment of vacation pay

According to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, expenses for paying educational leave to employees of an institution who combine work with training are reflected in expense type 111 “Institutional wage fund” and subarticle 211 “ Wage» KOSGU. Expenses for paying personal income tax should be shown using the same codes.

At the same time, payment to extra-budgetary funds of insurance contributions accrued on the amount of vacation pay must be made according to type of expenses 119 “Contributions for compulsory social insurance for payments for wages of workers and other payments to employees of institutions” and subarticle 213 “Accruals for payments for wages” of KOSGU .

Based on this, and also in accordance with instructions No. 162n, 174n, 183n, operations for the calculation and payment of average earnings during the employee’s study leave will be reflected in accounting (budget) accounting in the following account correspondences:

State institution (Instruction No. 162n)		State-financed organization (Instruction No. 174n)		Autonomous institution (Instruction No. 183n)
Debit	Credit	Debit	Credit	Debit	Credit
Calculation of vacation pay
1 401 20 211	1 302 11 730	0 401 20 211	0 302 11 730	0 401 20 211	0 302 11 000
Calculation of personal income tax from the amount of vacation pay
1 302 11 830	1 303 01 730	0 302 11 830	0 303 01 730	0 302 11 000	0303 01 000
Payment of vacation pay from the institution's cash desk
1 302 11 830	1 201 34 610	0 302 11 830	0 201 34 610	0 302 11 000	0 201 34 000
Transfer of vacation pay to bank card employee
1 302 11 830	1 304 05 211	0 302 11 830	0 201 11 610	0 302 11 000	0 201 11 000 0 201 21 000
Transfer of personal income tax
1 303 01 830	1 304 05 211	0 303 01 830	0 201 11 610	0 303 01 000	0 201 11 000
Calculation of insurance premiums on the amount of vacation pay
1 401 20 213	1 303 xx 730	0 401 20 213	0 303 xx 730	0 401 20 213	0 303 xx 000
Transfer of insurance contributions to extra-budgetary funds
1 303 xx 830	1 304 05 213	0 303 xx 830	0 201 11 610	0 303 xx 000	0 201 11 000 0 201 21 000

Based on the calculation note, the amount of accrued average earnings retained by an employee of a budgetary institution while he is on study leave amounted to 10,000 rubles. The amount of personal income tax is 1,300 rubles, and insurance premiums are 3,020 rubles. (including contributions to compulsory social insurance in case of temporary disability and in connection with maternity (2.9%) - 290 rub.; contributions to compulsory medical insurance (5.1 %) - 510 rub.; contributions to pension insurance, aimed at financing the insurance part of the labor pension (22 %), - 2,200 rub.; contributions to social insurance against injuries (0.2 %) - 20 rub.).

The vacation pay amount is transferred to the employee’s bank card.

All payments and transfers are made at the expense of the subsidy provided for the implementation of the state task.

Since the work of this employee is directly related to the provision of basic government services, expenses associated with the payment of vacation pay and insurance premiums accrued on their amount are considered direct costs included in the cost of services provided.

In the accounting records of a budgetary institution, these transactions will be reflected as follows:

Contents of operation	Debit	Credit	Amount, rub.
Vacation pay accrued	4 109 60 211	4 302 11 730	10 000
Personal income tax accrued	4 302 11 830	4 303 01 730	1 300
The amount of vacation pay minus personal income tax was transferred to the bank card (10,000 - 1,300) rub.	4 302 11 830	4 201 11 610	8 700
Personal income tax listed	4 303 01 830	4 201 11 610	1300
Insurance premiums paid:
- to the Pension Fund of Russia (22 %)	4 109 60 213	4 303 10 730	2 200
- to the FSS (2,9 %)		4 303 02 730	290
- in FFOMS (5.1 %)		4 303 07 730	510
- in the Social Insurance Fund (0.2 %)		4 303 06 730	20
Insurance premiums listed:
- to the Pension Fund of Russia (22 %)	4 303 10 830	4 201 11 610	2 200
- in the Social Insurance Fund (2.9 %)	4 303 02 830		290
- in FFOMS (5.1 %)	4 303 07 830		510
- in the Social Insurance Fund (0.2 %)	4 303 06 830		20

An employee who combines work with study has the right to study leave. The duration of such leave, as well as the possibility of paying for it, depend on the level of education received by the employee, the form of training and the purposes of providing educational leave (passing intermediate, final certification, admission to an educational institution, preparing a final work, passing final exams). Payment for this leave is based on the average earnings accrued to the employee over the last 12 months. When paying for educational leave to an employee, the employer is obliged to calculate and pay personal income tax and insurance contributions from the vacation pay amounts.

Federal Law of July 24, 2009 No. 212-FZ “On Insurance Contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund.”

Instructions for using the Chart of Accounts budget accounting, approved By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for using the Chart of Accounts accounting budgetary institutions, approved By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Many companies employ employees who combine work with training. The employer has an obligation to provide study leave. Accountants often ask questions: how is study leave paid? whether all employees are entitled to it; how to provide it to those who work in several organizations; what documents to fill out, etc. You will find answers to these and other pressing questions in this article.

Please note that the form of study (full-time, part-time, part-time) is not a condition for granting study leave, but does affect its payment. If an employee is studying full-time, then study leave is not paid; if the employee is studying full-time or part-time, then the average salary is retained for the period of study leave (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation).

Example: the employee has secondary vocational education (for example, graduated from college). And so he decided to study at college in a different specialty - in this case, he cannot again count on providing him with a guarantee in the form of study leave.

Important: the specified guarantees and compensations can also be provided to employees who already have a professional education of the appropriate level and are sent to receive education by the employer in accordance with an employment contract or student agreement concluded between the employee and the employer in writing.

3. The educational institution in which the employee is trained must have state accreditation. The register of accredited educational organizations can be found on the website of the Federal Service for Supervision in Education and Science.

Exception: the employer has the right to grant an employee study leave who is studying at an educational institution that does not have state accreditation, provided that this is stipulated in the labor (collective) agreement.

4. Study leave can only be granted on the basis of a letter of invitation from an educational institution.

5. Study leave is granted for a duration not exceeding that specified in the Labor Code of the Russian Federation. Exception: the employer can provide study leave of longer duration, provided that this is stipulated in the employment (collective) agreement.

Please note that study leave is provided only at the main place of work (Article 287 of the Labor Code of the Russian Federation). Therefore, during the session, a part-time worker must either continue to work in his free time from studies, or take leave without pay during this time (pay attention to rules 4 and 5).

Example: An employee has two jobs: permanent and part-time. He combines work with obtaining higher education. In this case, leave will be granted to the employee only at one place of work. For example, in the organization in which he works constantly. An employee had a question: is it possible to undergo training and at the same time work in an organization that is a second place of work - part-time? In this case, the employee can contact the employer of the organization where he works part-time with a request to grant him leave at his own expense for the period of study.

But you need to be prepared for the fact that the employer may refuse the employee’s request, citing the fact that this condition not specified in the labor contract ( collective agreement). In this case, the employer has the right to do so.

Rule 3. Registration of study leave

An employee's study leave must be properly documented. Procedure for granting study leave:

• the employee applies to the employer with an application, to which will be attached a certificate of summons from the educational institution,
• the manager issues an order (form No. T-6 or No. T-6a) to provide the employee with this guarantee,
• the accountant, in turn, draws up a calculation note where the average earnings will be calculated,
• data on study leave is recorded in the employee’s personal card (Form No. T-2), personal account (Form No. T-54 or No. T-54a) and in the working time sheet (Form No. T-12 or No. T-13).

Rule 4. How study leave is paid

Study leave should be calculated correctly and the amount received should be taken into account when calculating individual species taxes, as well as insurance contributions to extra-budgetary funds. Let's consider what the payment for study leave is and how to calculate study leave, which can be presented either with or without saving average earnings.

Example: the employee undergoes final state certification for a period of up to 4 months upon receipt of higher education in a bachelor's program. During this period, he retains his average earnings. But if an employee passes the entrance examination for this educational institution, then the average salary is no longer paid. In this case, the employee can only count on maintaining his place of work for the period of entrance examinations.

I advise you to familiarize yourself in more detail with the cases when the average salary should be paid and when not, in Chapter 26 of the Labor Code of the Russian Federation, namely in Articles 173-176. It also lists other guarantees that an employee who combines work with training can count on. For example, for employees who successfully master state-accredited bachelor's programs, specialist programs or master's programs in part-time and part-time forms of study, a period of up to 10 academic months before the start of the state final certification is established at their request work week, shortened by 7 hours.

Average earnings for the time an employee is on study leave should be paid according to the rules specified in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

Personal income tax should be withheld from the amount received and this amount should be included in the base for calculating insurance contributions to extra-budgetary funds of the Russian Federation. When calculating income tax, these amounts can be included in expenses, according to Article 255 of the Tax Code.

Rule 5. Calculation of average earnings during study leave

The average salary for the time an employee is on study leave should be paid on time. A common question: “Are study leave paid 3 days before the leave, just like regular leave?” Let me explain. The law does not indicate how many days before the start of the vacation the average salary should be paid to the employee (do not confuse it with the annual basic paid vacation!).

The employee must receive average earnings before the start of study leave. Please note that it is wrong to pay the average salary after the employee brings a confirmation certificate.

You may have another question: what to do if the employee did not bring a confirmation certificate? In this case, reversal entries should be made in accounting for the amount of average earnings paid to the employee before the start of the vacation.

Carefully read Chapter 26 of the Labor Code of the Russian Federation, since this chapter has undergone changes due to the entry into force of the new Law on Education.

Answers to the most common questions about study leave

The employee requests that the main leave be added to the study leave. Is it correct?
The employee's request is unlawful. The issue of adding study leave to annual paid leave is resolved by agreement between the employer and the employee (Part 2 of Article 177 of the Labor Code of the Russian Federation).

Is it possible to partially use study leave?
Study leave is a right, not an obligation, of the employee. The right to grant an employee educational leave of a specified duration is given, in particular, by a summons certificate, which, among other things, determines the terms of such leave. This follows from Part 4 of Art. 177 of the Labor Code of the Russian Federation, the form of a summons certificate approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368.
Accordingly, an employee can exercise his right to study leave only within the period specified in the summons certificate. However, labor legislation does not prohibit the use of such study leave partially.

Does an employer have the right to refuse to provide an employee with study leave due to production needs?
No, you have no right. Providing study leave on the basis of a summons certificate does not depend on the discretion of the employer. The employee has the right to take such leave even if the employer disagrees.

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