Tk provision of study leave. Three rules for applying for study leave. How to properly arrange study leave

The modern edition of the Labor Code contains a large list of conditions and requirements for part-time students to take paid leave to take exams. Such leave includes the number of days necessary and sufficient to prepare for the session and pass it. Article 287 of the Labor Code of the Russian Federation states that part-time workers have the right to guaranteed paid leave only at their main place of work. In 2017, the procedure for paying vacations to absentees did not change.

If a student combines several jobs, then he can take leave at his own expense from other, non-main places. But only if this is stipulated in the employment contract and there are necessary conditions for this in the workplace. Otherwise, the employer can always refuse study leave, and absence from work during the session will be classified as.

Study leave is legally paid to part-time students, subject to strict conditions. The rule applies to types of training:

Part-time, evening or distance learning at a university.
Secondary vocational (technical school, school, college).
Evening primary, if it occurs in shifts.
Overall average.

Students enrolled in graduate or doctoral programs are also entitled to paid leave during the session. Study leave should not coincide with other types of leave. So, if a student is this moment is in , then to receive study leave he needs to leave the previous one.

Other requirements for receiving paid leave:

A person receives a specific level of education for the first time, that is, at the first higher or secondary level.
A student can receive if his employer sent him to study.
The educational institution must have a state license-accreditation.
Payment is also possible in other cases, if this is stated in the employment contract.
While simultaneously studying in educational institutions different levels Vacation is possible only for one of them.
The university provides the student with a certificate of challenge to take the exam.

Education must be successful. The Labor Code does not say what exactly is considered successful study.

But in general cases, successful study implies no debts for previous study periods.

Collection of necessary documents

To apply for leave while studying, a student must obtain a certificate of summons of the established form from a university or other educational institution and draw up an application independently.

The application is written addressed to the main employer and contains a request to go on vacation within a specific period according to stated reasons(for example, to pass the winter session at Moscow State University).

At the end it is written “I am attaching a summons certificate to the application”, signed and dated.

The end of the session is certified in a special part of the call certificate at the educational institution.

Such a confirmation certificate is given to the employer and serves as documentary evidence that the student used the leave for its intended purpose. The employer has the right to regard the absence of a certificate as absenteeism, and it may be followed by.

Upon receipt of the summons certificate and written application from the student, the employer draws up and signs order form No. T-6 or your own form, When granting study leave to several employees, an order of form T-6a is used.

Amount of payments for study leave

Payments for educational leave are calculated based on the average monthly level.
All the employee’s labor income for the year is taken and divided by 12 months.
The resulting figure is divided by the average number of days in a month (according to Article 139 of the Labor Code of the Russian Federation, it is equal to 29.3).
It turns out .
The amount of vacation pay is equal to the average income per day multiplied by the number of vacation days.

All vacations by law must be paid no later than 3 days before they begin (Article 136 of the Labor Code of the Russian Federation). In the case of study leaves, payments are due within the same time frame, that is, even before the start of the session.

Vacation dates

According to Art. 173 of the Labor Code of the Russian Federation, part-time students while studying at a university are entitled to certain vacation periods if they are receiving education for the first time and in a state educational institution:

In the first and second year - 40 days to pass the session;
Third and subsequent courses - 50 calendar days;
Defense of the diploma and final state accreditation - up to 4 months.

In the period of 10 months before the start of final state exams, at the initiative of a part-time student, the length of the working week can be reduced by 7 hours while maintaining half of the average earnings.

Leave during the session when receiving secondary specialized education is slightly shorter. For first and second year students - 30 days per calendar year, third year students and beyond - 40 days. No more than 2 months are given to defend your thesis and final exams.

Display in accounting

Entries about educational leave in accounting should be made in section 8 of the employee’s personal card, Form No. T-2, or a form of your own design. One of two entries is made about the type of leave:

Additional paid for the duration of your studies.
Unpaid training.

Columns No. 2 and 3 about the period of work should not be filled in, since study leave is not included in working time recording. Fill in the fields about the number of vacation calendar days, exact dates the beginning and end of the vacation, and also provides a link to the number and date of the order signed by the director.

The time sheet based on forms No. T-12 or T-13 during the vacation period is filled out by affixing special codes. Paid study leave corresponds to code U or 11.

Possibility of extending vacation

A part-time student can extend his study leave if he is ill during the session. To do this, he needs to contact his educational institution and draw up an application to increase the session for the duration of his illness. At the same time, a new challenge certificate with different dates is issued to the student.

Help refers to workplace, to the accounting department or human resources department, where the employee is granted the remainder of the vacation.

But maximum duration paid leave does not increase.

Let's summarize the article. Paid leave for part-time students is guaranteed in full by the Labor Code of the Russian Federation, but only if certain conditions are met. Among them are receiving education at this level for the first time, state accreditation educational institution and academic success, absence of “tails” from previous sessions.

Also, only the employer from the main place of work can provide leave. The terms of study leave and additional benefits for correspondence students are described in Art. 173-176 TK. The amount of payment depends on the person’s average daily earnings.

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 one of 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 vocational education by correspondence or part-time, the following duration of vacation 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.

Study leave is the number of days guaranteed by the Labor Code, required according to the standards of an educational institution to carry out the learning process of a student or schoolchild.

In addition to the Labor Code, the procedure for granting leave is regulated by laws on education.

This type of leave is provided and paid subject to a number of necessary conditions and the presence of a summons certificate.

Conditions for receiving study leave

According to the country's Labor Code, citizens who are officially employed in the territory of any constituent entity of the Russian Federation and receiving the following types of education can receive study leave:

Any course other than full-time (evening, distance learning, full-time) conducted at the university.
Secondary vocational.
Initial evening (shift).

According to the law on higher postgraduate education, postgraduate and doctoral students are also entitled to receive study leave.

Conditions for applying for study leave:

This is the first time this level of education has been achieved. This means that the employee has the right to receive, with the provision of paid leave, one higher, secondary or primary education.
The employee is sent for training by the organization that is his main employer.

If an employee receives several types of education at the same time, compulsory study leave is possible only for one of them. Also important factors The granting of leave is successful study and education at a state university.

Study without retakes and satisfactory grades is considered successful.

Calculation and payment of study leave

The calculation takes into account the employee’s average salary for the last year. However, the legislation does not specify any restrictions on length of service.

Each day of study leave is paid in the amount of daily average earnings.

The maximum number of days provided is regulated by the labor code, the nominal number is indicated in the educational institution’s letter of invitation.

The amount of payment per day of study leave is calculated using the formula:

where ГЗ is annual earnings, 12 is the number of months in a year, 29.4 is the average number of days in a month.

There is a practice of paying monetary compensation if it is necessary for a graduate student to remain in service, similar to the practice with annual leave.

Although there are no provisions in the Labor Code prohibiting such practices, when submitting reports to tax service Difficulties and confusion are possible, so the Federal Tax Service has an extremely negative attitude towards this species compensation.

Payment for study leave is calculated by an accountant or directly by the employer. The calculation can be done in any program, for example, Microsoft Excel.

According to the 2011 decree, organizations are required to form a reserve for the payment of vacation pay of any type.

Obtaining study leave when an employee receives a second higher education

In this case, two laws come into conflict: the Law on Higher and Postgraduate Education and Article 177 of the Labor Code of the Russian Federation.

The first speaks of the need to provide study leave, regardless of how often the employee receives it; the Labor Code stipulates the organization’s responsibilities in relation to the student employee only in the case of receiving his first education.

On April 8, 2004, the Constitutional Court considered a complaint from a citizen of the Russian Federation in connection with the infringement of human rights by Article 177 of the Labor Code of the Russian Federation. The claim was based on Article 43 of the Constitution on the right of every member of society to receive education, which is free and accessible to the public.

The Constitutional Court ruled that Article 177 does not prevent the receipt of such education, but is a guarantor harmonious relations between participants in the work process.

Based on this, we can say that Article 177 of the Labor Code of the Russian Federation has greater legal force, and the employer is not obliged to pay for leave to attend classes or pass a test when an employee receives a second higher education.

An employee can count on annual unpaid leave if the employer is notified of his receipt of a second education and does not object

Leave is granted at the request of the employee in writing or electronically without remuneration or accrual of length of service. This issue is regulated by Article 128 of the Labor Code of the Russian Federation; the duration of the vacation is determined by contract.

Unpaid study leaves

The employer must provide the employee with or without pay leave wages at its discretion in the following cases:

Submitting documents to an educational institution - 15 calendar days once a year to take entrance examinations.
Attending preparatory courses at the educational institution - 15 calendar days once a year.
Conducting the practical part scientific work, defense of a diploma project, preparation and passing of state exams by full-time students - 4 months at a time.
Attendance of tests and exams by full-time students – 15 calendar days once a year.

Controversial situations

Often, when granting study leave, emergency and non-standard situations occur that are not regulated in any way by current legislation.

Coincidence of annual main leave with educational leave. During this period of time, the employee is listed as on basic leave. Extend it or pay it off monetary compensation the employer is not obliged in this case.
The timing of educational leave coincides with administrative leave or leave without pay. As in the previous case, the employer has the right, but not the obligation, to pay for study leave or provide compensation.
An employee falls ill during study leave. In this case, payment of temporary disability benefits is made from the first day of the expected start of work.
Holidays and weekends during study leave are paid according to the average salary.

Application for use of study leave, sample:

It is not so rare for individuals to combine work with studying in educational institutions. Guarantees and compensation for such employees are established by Chapter 26 of the Labor Code of the Russian Federation. These include: provision of additional paid leave and leave without pay, payment for travel to the place of study, reduction of the length of the working day or working week.

Let us recall that (Article 164 of the Labor Code of the Russian Federation):

Guarantees mean the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and social security is ensured. labor relations, A

under compensation - cash payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by the Labor Code of the Russian Federation and other federal laws.

The list of guarantees and benefits provided to the employee depends both on the level of education received (secondary general, primary vocational, secondary vocational, higher vocational, postgraduate vocational) and on the form of education (full-time, part-time, evening).

The number of basic general education programs includes, in particular, educational programs of basic general and secondary general education.

The main professional educational programs include:

secondary educational programs vocational education- training programs for skilled workers, employees and training programs for mid-level specialists;

educational programs of higher education:

Bachelor's, specialist's, master's programs;

Programs for training scientific and pedagogical personnel in postgraduate (adjunct) studies, residency and assistantship internship programs;

main programs vocational training-programs of vocational training in the professions of workers, positions of employees, retraining of workers, employees and advanced training of workers, employees.

Additional educational programs include (clause 4 of article 12 of law N 273-FZ):

additional general education programs: additional general developmental and pre- professional programs;

additional professional programs: advanced training and professional retraining programs.

Let us note that the receipt of education under training programs for mid-level specialists by an employee who has a diploma of secondary vocational education with the qualification of a qualified worker or employee, by virtue of paragraph 5 of Article 68 of Law N 273-FZ, is not considered as receiving a second or subsequent secondary vocational education.

Note. According to the Federal Law of December 29, 2012 N 273-FZ “On Education in Russian Federation“The main educational programs include basic general education, basic professional educational programs and basic vocational training programs (clause 3 of Article 12 of Law No. 273-FZ).

Receipt by an employee who has a bachelor's degree of higher professional education under a master's program cannot be considered as receiving a second higher professional education and does not deprive him of the right to take advantage of the guarantees provided for by the legislation of the Russian Federation.

Training in master's programs by persons with higher professional education, confirmed by the assignment of the qualification "certified specialist" (clause 15 of article 108 of law N 273-FZ, introduced by Federal Law dated 03.02.14 N) is also not considered as receiving a second or subsequent higher education. 11-FZ "On Amendments to Article 108 Federal Law"On education in the Russian Federation."

Note. The second higher education is now considered education received (subclause 1, clause 8, article 69 of law N 273-FZ):

for bachelor's degree programs or specialty programs - by persons who have a bachelor's degree, a specialist's diploma or a master's degree;
for master's programs - by persons who have a specialist's diploma or a master's degree;
for residency programs or assistantship-internship programs - by persons who have a diploma of completion of residency or a diploma of completion of assistantship-internship;
for training programs for scientific and pedagogical personnel - by persons who have completed a postgraduate (adjunct) diploma or a candidate of sciences diploma.

Study leave

The most significant guarantee for employees combining work and study is study leave. It is provided in calendar days, regardless of the actual duration of the employee’s work with the employer. Moreover, study leave can be either paid or without maintaining average earnings. What kind of leave an employee is entitled to depends on the form of training, the type of educational programs and a number of other conditions.

- paid

Study leave with preservation of average wages is provided to employees who study:

in universities on part-time or part-time (evening) courses;

institutions of secondary vocational education (technical schools, colleges) on part-time or part-time (evening) courses;

educational institutions of primary vocational education (schools, training centers) regardless of the form of education;

evening (shift) educational institutions(schools, gymnasiums) regardless of the form of education.

Form and type of training	Duration of paid study leave (vacation)	Base
Part-time study programs: training of scientific and pedagogical personnel in postgraduate (adjunct) studies; residencies; internship assistantships	30 calendar days annually during training; additional time spent traveling from the place of work to the place of training and back	Article 173.1 of the Labor Code of the Russian Federation
Workers studying scientific and pedagogical personnel training programs in graduate school (postgraduate studies), as well as persons who are applicants for the academic degree of Candidate of Sciences	Three months - to complete a dissertation for the degree of Candidate of Sciences	Article 173.1 of the Labor Code of the Russian Federation
Part-time and part-time (evening) forms of education in state-accredited programs: bachelor's, specialist's and master's degrees	40 calendar days - for passing intermediate certification in the first and second years; 50 calendar days - to pass intermediate certification in each of the subsequent courses (when mastering educational programs in a shortened time - in the second year); up to four months - to pass the state final certification	Article 173 of the Labor Code of the Russian Federation
Part-time and part-time (evening) forms of education in state-accredited secondary vocational education programs	30 calendar days - for passing intermediate certification in the first and second years; 40 calendar days - to pass intermediate certification at each of the subsequent courses; up to two months - to pass the state final certification	Article 174 of the Labor Code of the Russian Federation
Part-time and part-time courses in state-accredited educational programs of basic general or secondary general education	To pass the state final certification: 9 calendar days - by educational program basic general education; 22 calendar days - according to the educational program of secondary general education	Article 176 of the Labor Code of the Russian Federation

The established durations of educational leaves provided with the same average earnings, depending on the type of training, are shown in the table.

Paid study leave is granted to an employee if the following conditions are simultaneously met (Articles 173, 174, 176, 177 of the Labor Code of the Russian Federation):

state accreditation of educational programs;

the employee receives education at this level for the first time;

successful learning employee.

There is no definition of the concept of “successful training” in labor legislation. It is logical to assume that if a student worker presented a certificate of invitation from an educational institution, and earlier, after the end of educational leave, brought a certificate of confirmation (from the end of February this is the detachable part (second) of the certificate of invitation), the training can be considered successful.

If an employee is studying in two educational institutions at once, then educational leave is granted only in connection with training in one of these institutions at the employee’s choice (Part 4 of Article 177 of the Labor Code of the Russian Federation). At the same time, the mentioned norm does not limit the right to choose to one university.

Note. Until September 1, 2013, Article 175 of the Labor Code of the Russian Federation provided for guarantees and compensation for workers studying in educational institutions of primary vocational education. By paragraph 21 of Article 80 of the Federal Law of July 2, 2013 N 185-FZ, this norm was abolished. This is due to the fact that, on the basis of Article 108 of Law N 273-FZ, primary vocational education is equal to secondary vocational education in training programs for qualified workers (employees). And for persons combining work with obtaining secondary vocational education, and workers enrolling in educational programs of secondary vocational education, guarantees and compensation are established by Article 174 of the Labor Code of the Russian Federation.

Example 1

To pass intermediate certification at a university in the first year, an employee with an application for study leave presented a certificate of invitation from one educational institution. At the same time, the name of this institution appeared in the application submitted by him.

To undergo such certification in his second year, in his application for study leave, he indicated the name of another educational institution, from which the summons certificate was submitted.

In both cases, the employer is obliged to provide the employee with study leave.

The right to choose an educational institution cannot affect the total duration of educational leave.

Vacations related to studying at an educational institution of higher or secondary vocational education are granted for the number of days indicated in the summons certificate, but not more than the number determined by Articles 173 and 174 of the Labor Code of the Russian Federation.

Usually, to be granted study leave, an employee studying at a higher or secondary educational institution submits an application, which is accompanied by a certificate of summons from the educational institution. The form of the summons certificate, which gives the right to provide guarantees and compensation to employees combining work with education, was approved by order of the Ministry of Education and Science of Russia dated December 19, 2013 N 1368. It has been used since February 25 of this year. And it is the same for all training programs. Previously they were used different shapes certificates for students in secondary and higher educational institutions (approved by orders of the Ministry of Education of Russia dated December 17, 2002 N 4426 and dated May 13, 2003 N 2057, respectively). In the appendices to the mentioned orders, two forms of certificates were given: one of them was used if the employee was entitled to study leave with preservation of average earnings (Appendix 1), the other - if he was entitled to unpaid leave (Appendix 2).

When indicating the last name, first name and patronymic of the applicant for study leave, the invitation certificate also indicates his status: student, student of the preparatory department - or admission to entrance exams.

All are now listed in the call help possible reasons granting study leave:

passing entrance exams;
intermediate certification;
state final certification;
final examination;
preparation and defense of graduation qualifying work;
passing final state exams;
completion of a dissertation for the degree of Candidate of Sciences, one of which must be indicated.

The certificate also shows the level of education (basic general, secondary general, secondary vocational, higher) provided by the educational institution according to the educational programs that the students are mastering.

The certificate states:

form of education (full-time, part-time, part-time);
course of study (for students);
name of the accreditation body that issued the certificate of state accreditation to the educational institution;
details of the certificate of state accreditation;
start and end dates of study leave and its duration in calendar days;
code and name of profession.

This information allows the employer to verify that the required conditions are met when granting study leave.

Note. TO new form All educational institutions that carry out training programs, the mastery of which by an employee-student allows him to claim the guarantees and compensation provided for by the mentioned articles 173, 173.1, 174 and 176 of the Labor Code of the Russian Federation, now apply for a challenge certificate.

Study leave must be granted strictly within the time limits specified in the summons certificate. It happens that a student employee indicates in the application for study leave a shorter period than that given in the summons certificate. It is understandable that the employee wants to have as little money loss as possible. After all, pay for a day of study leave is lower than pay for an employee’s working day. Therefore, he tries to document a shorter period of his vacation in order to increase the number of working days. Moreover, the use of such leave is a right, not an obligation of the employee, and in the labor legislation of the Russian Federation there is no rule prohibiting the partial use of study leave.

The Trudoviks are inclined towards something else. The employer, in their opinion, does not have the right to reduce the period of study leave specified in the summons certificate. This additional leave has a strictly intended purpose and should be used only within the prescribed time frame. Reducing the duration of study leave may adversely affect the effectiveness of training and affect the overall performance of the student. At the same time, officials believe that reducing the period of study leave will not fully comply with the current legislation of the Russian Federation (letter of Rostrud dated September 12, 2013 N 697-6-1).

The call help, as mentioned above, consists of two parts. The first part is filled out by the educational institution and transferred to the employer. Based on this part of the certificate, the employee is granted study leave. The initially blank second part of the certificate is issued by the educational institution after completion of the relevant training. This part is a confirming document that the employee is studying, and this, in turn, confirms the intended use of his study leave.

Let us note that the Labor Code of the Russian Federation does not say anything about guarantees for an employee if he takes exams for certificates of basic general or secondary general education as an external student. In Law N 273-FZ there is only a mention of the possibility of persons who do not have basic general or secondary general education to undergo external intermediate and state final certification in an organization that carries out educational activities according to the corresponding state accredited basic general education program (clause 3 of article 34 of law N 273-FZ). At one time, guarantees for such a case were spelled out in the Regulations on benefits for workers and employees combining work with study in educational institutions (approved by Resolution of the Council of Ministers of the USSR of December 24, 1982 N 1116). But this document, in accordance with Decree of the Government of the Russian Federation dated March 28, 2012 N 245, has been declared invalid on the territory of the Russian Federation since April 14, 2012 (clause 10 of Appendix No. 1 to Decree N 245).

- unpaid holidays

In some cases, the employer, at the request of the employee, is obliged to provide him with study leave without pay. Such study leaves are also calculated in calendar days, and their duration depends on the purposes for which these leaves will be used.

If an employee combines work with full-time study in state-accredited bachelor's, specialist's or master's programs at a higher educational institution, then the employer, by virtue of Part 2 of Article 173 of the Labor Code of the Russian Federation, is obliged to provide him with leave without pay for the duration:

15 calendar days in the academic year - for the period of passing intermediate certification in each course;

four months - for the period of preparation and defense of the final qualifying work and passing the final state exams;

one month - for the period of passing final state exams.

A similar standard has been established for the case of combining work with full-time study in educational programs of secondary vocational education that have state accreditation. An employee carrying out such studies is entitled to leave without pay for the duration (Part 2 of Article 174 of the Labor Code of the Russian Federation):

10 calendar days in the academic year - for the period of passing intermediate certification in each course;

up to two months - to pass the state final certification.

If an employee is just going to enter a higher vocational educational institution, then for the period of passing the entrance exams he is granted leave without pay for 15 calendar days (Part 2 of Article 173 of the Labor Code of the Russian Federation). When entering a secondary vocational educational institution, the duration of such leave is 10 calendar days (Part 2 of Article 174 of the Labor Code of the Russian Federation).

When passing final exams at the preparatory department of an educational institution of higher professional education, leave without pay is granted for 15 calendar days per academic year (Part 2 of Article 173 of the Labor Code of the Russian Federation).

Other guarantees

For employees studying in full-time and part-time forms of study in state-accredited educational programs:

bachelor's, specialist's, master's degrees;

secondary vocational education, -

for 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. During the period of release from work, these employees are paid 50% of the average earnings at their main place of work, but not less than minimum size remuneration (part 4 of article 173, part 4 of article 174 of the Labor Code of the Russian Federation).

A possible version of this abbreviation:

providing the employee with one day off from work per week, or

reduction of working hours during the week -

determined by agreement of the parties to the employment contract (part 5 of article 173, part 5 of article 174 of the Labor Code of the Russian Federation).

Note. If during the year intermediate certification or examinations are carried out at an educational institution several times, then the educational leave is divided into parts in accordance with the summons certificate. At the same time, the total number of days of study leave should not exceed the norms established by the legislation of the Russian Federation.

Employees completing training programs for scientific and pedagogical personnel in graduate school (postgraduate studies), residency programs and assistant internships through correspondence courses are entitled to one day off from work per week with payment in the amount of 50% of the salary received.

To the indicated persons on last year training, the employer has the right to provide, at their request, no more than two additional days off from work per week without pay (Part 1 of Article 173.1 of the Labor Code of the Russian Federation).

It was stated above that for these persons, the time spent traveling from the place of work to the place of study and back is added to the annual additional leave, while maintaining the average earnings. The specified travel is paid for by the employer (Part 1 of Article 173.1 of the Labor Code of the Russian Federation).

The legislator has imposed the obligation on the employer to pay for the travel of part-time workers studying in educational institutions located in other cities. Thus, for employees who successfully complete state-accredited bachelor's, specialist's or master's degree programs, the employer must pay for travel to the location of the relevant organization carrying out educational activities and back once per academic year (Part 3 of Article 173 of the Labor Code of the Russian Federation).

Note. Guarantees and compensation for persons combining work and study are provided when receiving education at the appropriate level for the first time. Fulfillment of this condition is not required in the case (Part 3 of Article 177 of the Labor Code of the Russian Federation):

referral by the employer to receive appropriate professional education for an employee who already has education at this level, and

if such an obligation of the employer is specified either in the employment contract or in a specially concluded agreement between him and the employee.

For employees who are studying educational programs of secondary vocational education with state accreditation, the employer is obliged to pay travel to the location of the educational organization and back once per academic year in the amount of 50% of the cost of travel (Part 3 of Article 173 of the Labor Code of the Russian Federation).

The type of transport and route are chosen by the student.

The procedure for paying for travel is not established by labor legislation; therefore, it is determined by agreement between the employee and the employer. In our opinion, in order to pay the said compensation, the employee must submit:

application for payment of travel to and from the place of study;

a document that confirms studies at the relevant educational institution (certificate, student card, grade book, etc.);

travel documents indicating travel to and from the place of study.

The lack of state accreditation by an educational institution to make the aforementioned payment can be “compensated” by the employer’s obligation to pay for travel for students, prescribed in a collective or employment agreement.

The norm establishing the corresponding condition regarding the first education, in the opinion of the Constitutional Court of the Russian Federation, does not prevent the issue of guarantees and compensation for employees receiving a second higher education within the framework of collective contractual and individual contractual regulation and does not exclude the employer’s obligation to provide such employees with benefits in connection with training, if provided collective agreement or an agreement between the employee and the employer.

The provision of Part 1 of Article 177 of the Labor Code of the Russian Federation cannot in itself be considered as limiting the constitutional rights and freedoms of citizens wishing to obtain a second higher education, and violating the provisions of Parts 2 and 3 of Article 55 of the Constitution of the Russian Federation. It cannot be regarded as violating the equality of everyone before the law and the court and the equality of rights and freedoms of man and citizen (Parts 1 and 2 of Article 19 of the Constitution of the Russian Federation), since the constitutional principle of equality does not entail the requirement to provide the same guarantees and compensation to persons related to to different categories - those receiving higher education for the first time and those already having an education of this level (definition of the Constitutional Court of the Russian Federation dated 08.04.04 N 167-O).

Guarantees and compensation for employees combining work with the development of educational programs that do not have state accreditation:

Bachelor's, specialist's or master's degrees;

secondary vocational education;

basic general or secondary general education through part-time and part-time education, -

may be established by collective agreement or employment contract(Articles 173, 174, 176 of the Labor Code of the Russian Federation).

Vacation registration

Based on the employee’s application and summons certificate, an order is issued to grant study leave.

On January 1, 2013, Federal Law dated December 6, 2011 N 402-FZ “On accounting". It does not contain requirements for the need to draw up primary accounting documents in unified forms. The Ministry of Finance of Russia in information No. PZ-10/2012 noted that the forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on their basis.According to the Trudoviks, after the entry into force of Law N 402-FZ, non-governmental organizations have the right to use forms of primary accounting documents developed by them independently (letters of Rostrud dated 01/09/13 N 2-TZ, dated 01/23/13 N PG/10659-6 -1, dated 02.14.13 N PG/1487-6-1).

The requirements for primary accounting documents contained in Article 9 of Law No. 402-FZ can only be partially applied to documents used to document events in the field of labor relations. Executing documents using independently developed forms for recording labor and its payment may cause complaints from inspectors, since the developed form may not take into account (not fully take into account) the requirements of labor legislation for a specific document. Therefore, at present, in our opinion, in terms of drawing up documents on labor accounting and its payment, it is still more expedient for organizations to use unified forms approved by Resolution of the State Statistics Committee of Russia dated 01/05/04 N 1. The use of these unified forms in accordance with paragraph 4 of Article 9 of the law N 402-FZ must be approved either by a separate order from the head of the organization or as an appendix to the accounting policy.

When using unified forms, an order for granting study leave is drawn up in Form N T-6. In section "B" of this form it is necessary to reflect the type of leave in accordance with Chapter 26 of the Labor Code of the Russian Federation (additional leave with preservation of average earnings or without preservation of wages). The commonly used name “educational” can be given in parentheses. The column “Period of work” is not filled in, since the Labor Code of the Russian Federation does not connect the provision of this leave with the period of work.

Section “B” indicates the total number of calendar days and the period of vacation(s) with specific start and end dates.

The signed order is registered in the log of orders for granting leave.

If a vacation is issued while maintaining average earnings, an order signed by the employee is submitted to the accounting department for accrual of vacation pay. In this case, a note-calculation on granting leave to the employee is drawn up (Form N T-60): HR department Section “B” is filled in regarding additional leave, and the accounting department provides data on the calculation of vacation pay.

Study leave is paid based on the employee’s average salary. Payment for study leave is calculated in the same way as for annual paid leave.

Let us remind you that the average daily earnings () for paying vacations and paying compensation for unused vacations calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and 29.4 (average monthly number of calendar days) (Part 4 of Article 139 of the Labor Code of the Russian Federation).

But in most cases, student workers are completely billing period They don’t work out. If one or more months of the billing period are not fully worked out or the time is excluded from it when:

the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding a child provided for by the labor legislation of the Russian Federation, and (or)

the employee received temporary disability benefits or maternity benefits, -

as well as in other cases given in paragraph 5 of the Regulations on the specifics of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922), the average daily wage is calculated by dividing the amount of actually accrued wages for the billing period by the total monthly average calendar days multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months (clause 10 of the mentioned provision).

Number of calendar days in incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days corresponding to the time worked in this month.

Example 2

The employee was granted study leave from June 9 to July 3, 2014, lasting 25 calendar days to undergo interim certification. He did not fully work out the billing period from June 1, 2013 to May 31, 2014: from June 10 to 29 and from December 2 to 21, he was on study leave, and from September 2 to 29 - on annual paid leave. The employee's salary in the billing period is 21,500 rubles. During this period, he received quarterly bonuses of 18,268, 17,693, 18,627 and 26,200 rubles, which were calculated based on the time actually worked.

For months of the billing period that were not fully worked, the employee was accrued: RUB 5,657.89. (RUB 21,500: 19 days x 5 days) in June, RUB 1,023.81. (RUB 21,500 / 21 days x 1 day) in September, RUB 6,840.91. (RUB 21,500: 22 days x 7 days) in December.

In total, for the billing period, the employee was accrued 287,810.61 rubles (21,500 rubles/month x 9 months + 5657.89 rubles + 1023.81 rubles + 6840.91 rubles + 18,268 rubles + 17 693 RUR + 18,627 RUR + 26,200 RUR).

In June, 5 days worked equal 9 calendar days. Based on this, when calculating the average daily earnings for this month, the time worked accounts for 8.82 cal. days (29.4 x 9:30). In September, the employee worked one working day - the 30th, which accounts for the same number of calendar days, and 0.98 cal is taken into account. days (29.4 x 1:30). In December, for every 7 days worked there are 10 calendar days, based on this, 9.48 days are taken into account. (29.4 x 10:31).

The average daily earnings is 1013.85 rubles/day. (RUB 287,810.61 / (29.4 days/month x 9 months + 8.82 days + 0.98 days + 9.48 days)). For study leave, the employee was accrued 25,346.25 rubles. (RUB 1,013.85/day x 25 days).

It is possible that the days of study leave will include a non-working holiday. The legislation does not provide for the extension of study leave by the number of non-working holidays falling during such leave, since the rule on extending leave for non-working holidays holidays falling during the vacation period applies only to annual main or annual additional vacations (Article 120 of the Labor Code of the Russian Federation). Therefore, when determining the amount of vacation pay for additional educational leave, all calendar days (including non-working holidays) falling during the period of such vacations provided in accordance with the educational institution’s certificate are subject to payment.

During study leave there is a non-working holiday on June 12th. And it was included in the number of paid 25 calendar days indicated in the summons certificate.

The rule on non-extension of study leave also applies to the period of incapacity for work. If the period of temporary disability completely or partially coincides with the period of study leave, the corresponding benefit is not paid (subclause 1, clause 1, article 9 of the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", sub-clause "a" clause 17 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by Decree of the Government of the Russian Federation of June 15, 2007 N 375).

If, after the end of study leave, the employee continues to be ill, then starting from the day when he was supposed to go to work, he should be accrued temporary disability benefits (Part 1 of Article 183 of the Labor Code of the Russian Federation, Clause 2 of Article 5, Clause 1 of Art. 13 of Law N 255-FZ).

Payment for vacation must be made no later than three days before its start (Part 9 of Article 136 of the Labor Code of the Russian Federation). This norm This also applies to paid educational leave. In practice, it is not so rare for employers to neglect this rule, thereby infringing on the rights of employees. Payment of remuneration for study leave after the employee has provided the second part of the summons certificate is a violation of the labor legislation of the Russian Federation.

An entry on the granting of study leave is also made in section VIII “Vacation” of the employee’s personal card (Form N T-2).

In the work time sheet (form T-13) or in the work time sheet and calculation of wages (form T-12) (approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/04 N 1) when granting study leave:

with the same salary, the letter code “U” or the numeric code “11” is entered;

without saving earnings - letter "UD" or number "13".

The summons certificate, on the basis of which study leave is granted, must be kept in the organization for at least five years (clause 417 of the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by order Ministry of Culture of Russia dated 08.25.10 N 558).

If the employee is registered under the conditions internal part-time job, he is granted paid study leave only at his main place of work, unless otherwise provided in the university’s collective agreement. Part-time, he must take leave without pay for the duration of his study leave. Taking this into account, the calculation of the maintained average earnings is carried out.

As we can see, the provision of study leave on the basis of a summons certificate does not depend on the discretion of the employer. Additional leave for persons combining work with education is one of the types of guarantees provided for by the current legislation of the Russian Federation (mentioned articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation). Consequently, the employee has the right to take such leave even if he disagrees. Employers should remember that their actions:

for failure to provide an employee with study leave, which is due to him in accordance with the law or a collective agreement, employment contract, agreement, local regulations of the organization;

providing less than required leave;

replacing study leave with annual paid leave;

registration of leave without pay in the case when it must be paid -

as well as the failure to provide other guarantees and compensation related to study leave, can be appealed by the employee in court (Article 391 of the Labor Code of the Russian Federation).

For such acts, the employer may be held administratively liable under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Violation of labor legislation entails the imposition of an administrative fine:

for officials and entrepreneurs-employers - in the amount of 1000 to 5000 rubles;

on legal entities- from 30,000 to 50,000 rubles.

Emerging obligations

The average earnings accrued to an employee during the period of study leave are recognized as income received from sources in the Russian Federation. Therefore, on a general basis, it is included in the taxable base when calculating income tax. individuals(clause 1 of article 209, clause 1 of article 210 of the Tax Code of the Russian Federation).

This value is subject to insurance contributions for compulsory pension and health insurance, as well as compulsory social insurance in case of temporary disability and in connection with maternity (clause 1, article 7 of the Federal Law of July 24, 2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund") and compulsory social insurance against accidents at work and occupational diseases (clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases").

The amount of compensation for paying for the employee’s travel to the place of study and back as a compensation payment established by the legislation of the Russian Federation is recognized as income not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation) and insurance contributions (subclause 2 of clause 1 of Article 9 of Law N 212-FZ, subparagraph 2, clause 1, article 20.2 of law N 125-FZ).

The average earnings retained by an employee during study leave are recognized as wage expenses (Clause 13, Article 255 of the Tax Code of the Russian Federation) and are included in the expenses taken into account when calculating income tax. Also recognized as labor costs are the amounts of compensation payments for travel to and from the place of study.

If the collective agreement provides for the provision additional days study leave compared to established by law or payment is made in amounts exceeding the employee’s retained average earnings, then the resulting excess amount over the amounts calculated in accordance with the current legislation is not taken into account in expenses that reduce income received (clause 24 of article 270 of the Tax Code of the Russian Federation).

When using the accrual method in tax accounting labor costs are taken into account monthly, based on the amounts calculated in accordance with Article 255 of the Tax Code of the Russian Federation (clause 4 of Article 272 of the Tax Code of the Russian Federation). It is possible that the period of study leave falls on two reporting (tax) periods. The Ministry of Finance of Russia, considering such a case with annual paid leave, strongly recommends that the amount of accrued vacation pay be included in expenses in proportion to the days of vacation falling on each reporting period (letter of the Ministry of Finance of Russia dated July 23, 2012 N 03-03-06/1/356, dated December 23 .10 N 03-03-06/1/804).

The tax agent withheld personal income tax in the amount of 3,295 rubles from vacation pay. (RUB 25,346.25 x 13%) and transferred it to the Federal Treasury account on June 4. At the same time, 22,051.25 rubles were transferred to the employee’s card account. (25,346.25 - 3295).

When determining the wage fund for the organization for June, it included vacation pay of 25,346.25 rubles. and the remuneration accrued to the employee for five days worked - 5657.89 rubles. (RUB 21,500 / 19 days x 5 days).

These amounts are taken into account when forming the taxable base for insurance contributions to state extra-budgetary funds and for injuries for June of the current year.

Following the persistent wishes of the financiers, the organization divided the vacation pay of 25,346.25 rubles. in proportion to the number of days of study leave falling on June (22 days) and July (3 days) - RUB 22,304.70. (1013.85 rub./day x 22 days) and 3041.55 rub. (1013.85 rub./day x 3 days) respectively.

The taxpayer included the first amount in labor costs when calculating income tax for the first half of 2014, while the second amount was taken into account when forming the tax base for income tax for nine months of the current year.

However, judges do not always agree with this proposal. Thus, the judges of the Federal Antimonopoly Service of the West Siberian District, taking into account the provisions of Article 136 of the Labor Code of the Russian Federation, according to which payment for vacation is made no later than three days before its start, considered it legitimate to include vacation pay accrued by the taxpayer for the period falling on two tax periods following each other. after another, as expenses for tax purposes in the first tax period (resolution of the Federal Antimonopoly Service of the West Siberian District dated December 26, 2011 N A27-6004/2011).

The Federal Antimonopoly Service of the Moscow District, in resolution dated June 24, 2009 N KA-A40/4219-09, indicated that expenses accrued in December of the reporting year for vacations falling in January-February next year, must be recognized as expenses of the reporting year in full, without dividing into parts.

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

The basic rules for granting student leave are prescribed 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 leave in connection with training.

Conditions for granting student leave

Study leave must be granted to an employee if:

he is receiving education at the appropriate level for the first time (Article 177 of the Labor Code of the Russian Federation);
he is studying in an educational program that has state accreditation (Articles 173-176 of the Labor Code of the Russian Federation);
he provided the employer with a summons certificate in the prescribed form (approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 N 1368). Such a certificate is issued by the educational organization where the employee studies (Article 177 of the Labor Code of the Russian Federation);
The employing organization is the main place of work for the student employee (Article 287 of the Labor Code of the Russian Federation).

Educational programs can be:

higher professional education - bachelor's, specialist's, master's, postgraduate, residency, assistantship-internship (Article 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 - training 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 in a program that does not have state accreditation, you can provide and pay him leave only if this is provided for in the 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 he can be granted study leave 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 study leave can be added to the annual main 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 it paid?

Before moving on to the question of how student leave is paid in 2019, let’s figure out which educational leaves are paid and which are not. Moreover, paid leave for a session under the Labor Code can be of different durations. All this, of course, must be taken into account before you start paying for your vacation.

Paid student leave according to the Labor Code.

Type of education	Form of study
	Part-time, part-time	Interim certification (Article 173 of the Labor Code of the Russian Federation): - in the 1st, 2nd year - 40 calendar days per academic year (if mastering the program in a shortened time - 50 calendar days in the 2nd year); - in each subsequent course - 50 calendar days per academic year. State final certification - within 4 months in accordance with curriculum educational program
Secondary vocational	Part-time, part-time	Interim certification (Article 174 of the Labor Code of the Russian Federation): - in the 1st, 2nd year - 30 calendar days per academic year; - in 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, postgraduate, residency, assistantship-internship)	Correspondence	During a calendar year - 30 calendar days, as well as days spent traveling to the location of the educational organization and back. That is, based on average earnings, the employee is paid for both the vacation period and travel days (Article 173.1 of the Labor Code of the Russian Federation). Preparation for defending a dissertation for an academic degree: – Candidate of Sciences - 3 months; - Doctor of Science - 6 months (Article 173.1 of the Labor Code of the Russian Federation, clause 2 of the Rules, approved by Decree of the Government of the Russian Federation of 05.05.2014 N 409). Leave is granted if you have access to defense

Unpaid student leaves under the Labor Code in addition to paid ones.

Type of education	Form of study	Purpose of granting leave and its duration
Higher professional (bachelor's, specialist's, master's)	Full-time	Interim certification - 15 calendar days per academic year. Passing 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, specialist's, master's)	Any	Passing entrance tests - 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	Passing entrance examinations - 10 calendar days (Article 174 of the Labor Code of the Russian Federation)

Now directly about the calculation of vacation pay. Each day of an employee’s paid educational leave must be paid based on the employee’s average earnings, which is determined according to the same rules as for 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 December 24, 2007 N 922).

The average earnings accrued for the days of study leave must be paid to the employee on the standard day for transfer vacation pay deadline - 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 1693-6-1).

Application for student leave

As mentioned above, in order to be granted study leave for almost any of the “student” reasons, the employee must provide the employer with a summons certificate from the educational organization. In some cases, other documents may be used to justify the need for study leave. For example, if your employee is going to defend a dissertation and receive an academic degree of candidate or doctor of science. In this case, he will provide you with an extract from the decision of the dissertation council (clause 5 of the Rules, approved by Decree of the Government of the Russian Federation of May 5, 2014 N 409).

But regardless of the summons certificate (extract from the council’s decision), the employee must also write an application for leave. If the application indicates the same number of vacation days as in the summons certificate, or less, the employee must be granted vacation in accordance with the application. It could be composed, for example, like this.

Application for student leave (sample) to the General Director of Kaleidoscope LLC, A.A. Samokhin.

Statement

dated 05/16/2019 N 3

About granting additional leave

to pass intermediate certification

I ask you to provide me with additional leave from 06/03/2019 to 06/28/2019 while maintaining my average earnings to undergo intermediate certification at the federal state budgetary educational institution of higher professional education “Russian State Social University”. Certificate of summons from the university dated May 13, 2019 N 954 is attached.

Specialist of the business planning department Korzhova M.Yu.

If this happens, what the academic year in accordance with the summons certificates, you will have to provide the employee with additional leave for a total period longer than that provided for by the Labor Code of the Russian Federation, then he will need to pay for the days of vacation in accordance with the restriction under the Labor Code, and the remaining days will fall on unpaid leave.

Employee study leave in personnel documents

Providing additional study leave to an employee naturally requires a certain documentation.

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

Time sheet. Vacation days in form N T-12 or N T-13 (approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1) must be indicated by the following codes:

if leave is granted while maintaining average earnings, then the letter code “U” or the numeric code “11” is used;
if leave without saving average earnings - letter code “UD” or digital code “13”.

Employee's personal card. It makes a note about additional leave employee in section VIII.

Other guarantees for employees combining work and study

Once a year, the employer must pay for travel to the location of the educational institution and back for employees who are successfully studying through correspondence courses in the organization:

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

In addition, employees combining work and training may have their working hours reduced. The reduction rules depend on the level of education received, form of training, etc. (Articles 173-176 of the Labor Code of the Russian Federation).

Features of study holidays

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

Feature 1. If an employee falls ill during study leave, the leave is not extended. Since it is provided for very specific purposes and for the period specified in the summons certificate. Accordingly, for days of temporary disability falling on vacation, benefits are not paid (clause 1, part 1, article 9 of the Law of December 29, 2006 N 255-FZ, clause “a” clause 17 of the Regulations, approved by the Decree of the Government of the Russian Federation dated 06/15/2007 N 375). If the employee continues to be sick even after he is supposed to go to work (at the end of his study leave), then from the day following the last day of leave, he should be accrued benefits (Article 183 of the Labor Code of the Russian Federation, Part 2, Article 5 , Part 1 Article 13 of the Law of December 29, 2006 N 255-FZ).

Feature 2. Study leave cannot be reduced due to production needs, i.e. the employer does not have the right to provide the employee with a leave of shorter duration than indicated in the call-up certificate. Exception - employee own initiative writes an application for leave for more short term.

Similarly, the employer does not have the right to refuse to provide an employee with study leave if he has a certificate of summons 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, this would lead to a change in the duration of the vacation.

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