Is academic leave paid at work? Training

Provide study leave employees employer maybe who are learning:

• in a higher educational institution (institute, academy, university);
• in an educational institution of secondary vocational education(college, technical school);
• in an educational institution of primary vocational education;
• in an evening (shift) educational institution.

The employer is obliged to provide study leave to the specified employees. Regardless of how long the employee has been with the organization. Restrictions on the length of service giving the right to study leave are not established in the legislation.

study leave payable only if the following conditions are met simultaneously:

• the employee receives education of this level for the first time. Or the organization sent an employee for training. Already educated at this level. Having fixed the condition on training in an employment or student agreement (part 1 of article 177 of the Labor Code of the Russian Federation, letter of the Ministry of Labor of Russia dated November 8, 2013 No. 14-1-187);
• the employee studies successfully (part 1, part 1 of article 174, part 1 of article 176 of the Labor Code of the Russian Federation);
• vacation is associated with passing exams or defending a diploma (part 1 of article 173, part 1 of article 173.1, part 1 of article 174 of the Labor Code of the Russian Federation);
• the educational organization has state accreditation (part 1 of article 173, part 1 of article 174, part 1 of article 176 of the Labor Code of the Russian Federation).

The organization can provide study leave to employees. Who study in educational organizations that do not have state accreditation. To do this, such a condition must be prescribed in the labor (collective) agreement (part 6 of article 173, part 6 of article 174, part 2 of article 176 of the Labor Code of the Russian Federation).

Learning success determines the institution. In which the employee is trained, in accordance with internal documents. In particular, the statute. A confirmation of the successful training of an employee for the employer is a certificate-call. Issued to an employee who combines work with study. And testifying to his admission to the next certification. Intermediate or final (order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368). Require any other documents to confirm the success of the training. For example, a certificate of no debt. The employer doesn't need to. As well as waiting for the end of the current session to pay for study leave.

When receiving education for the first time, there is an exception. Leave can be given even if a person already has a higher (secondary, primary vocational) education. And gets the second (third, etc.). But only on condition. That the employer sent him to study “in accordance with the employment contract. Or a learning agreement concluded ... in writing ”().

Paid study holidays are provided in calendar days. The duration and number of such vacations depend on what kind of education the employee receives. Higher, secondary or primary vocational.

Provision of study leave to an employee at the expense of the employer

• Studying part-time or part-time full-time within the framework of undergraduate and specialist programs. Or a master's degree at a university. Passes an intermediate certification (session) on the 1st or 2nd year - 40 calendar days,
• Studying by correspondence or part-time form in the framework of undergraduate programs. A specialist or a master's degree at a university, passes an intermediate certification (session) on the 3rd, 4th and 5th (6th) course - 50 calendar days, art. 173 Labor Code of the Russian Federation
• Studying by correspondence or part-time form in the framework of undergraduate programs. Specialist or magistracy, passes the state final certification - 4 months, art. 173 Labor Code of the Russian Federation
• Masters programs for the training of teaching staff in graduate school (adjuncture). Residency programs and assistantship-internship programs for part-time education - 30 calendar days,
• Masters the programs of teaching staff in graduate school (adjuncture). And he writes a dissertation for the degree of candidate of sciences - 3 months, Art. 173.1 of the Labor Code of the Russian Federation
• Studying under the program of secondary vocational education in correspondence or part-time form, passes an intermediate certification (session) on the 1st or 2nd year - 30 calendar days,
• Studying under the program of secondary vocational education in correspondence or part-time form. Passes an intermediate certification (session) for 3. And each subsequent course - 40 calendar days, art. 174 Labor Code of the Russian Federation
• Studying under the program of secondary vocational education in correspondence or part-time form. Passes the state final certification - 2 months, art. 174 Labor Code of the Russian Federation
• Learning in organizations general education(schools, gymnasiums, etc.) in full-time and part-time education. Passes the state final certification under the program of basic general education - 9 calendar days,
• Studying in general education organizations (schools, gymnasiums, etc.) on a part-time basis. Passes the state final certification under the program of secondary general education - 22 calendar days, art. 176 Labor Code of the Russian Federation

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Provision of study leave at the expense of the employee

• Enters a university (takes entrance exams) - 15 calendar days, art. 173 Labor Code of the Russian Federation
• Passes the final certification at the preparatory department educational organization higher education - 15 calendar days, art. 173 Labor Code of the Russian Federation
• Studying on accredited full-time bachelor's, specialist's or master's degree programs at a university, passes an intermediate attestation (session) - 15 calendar days per academic year, Art. 173 Labor Code of the Russian Federation
• He studies full-time at a university, takes state exams and defends a diploma - 4 months, art. 173 Labor Code of the Russian Federation
• He studies full-time at a university, passes state exams - 1 month, art. 173 Labor Code of the Russian Federation
• Enrolls in educational programs of secondary vocational education (takes entrance exams) - 10 calendar days, art. 174 Labor Code of the Russian Federation
• Studying according to an accredited program of secondary vocational education full-time, passes an intermediate certification (takes a session) - 10 calendar days per academic year, art. 174 Labor Code of the Russian Federation
• Studying is studying according to an accredited program of secondary vocational education full-time, passes the state final certification - 2 months, art. 174 Labor Code of the Russian Federation
• Masters programs for the training of teaching staff in graduate school (adjuncture), residency and internship programs in absentia at last year training - 2 days a week, Art. 173.1 of the Labor Code of the Russian Federation

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Three rules for registration of study leave

1. It is important to differentiate legal nature annual (basic and additional) vacations. And additional vacations in connection with training. For correct application legislation on the procedure for their calculation and provision.

2. Holidays falling on the period of additional paid leave in connection with training. Included in the number of his calendar days and paid accordingly.

3. The employer provides study leave on the basis of a certificate-call.

Paid study leave

In addition to students of universities, colleges, technical schools and colleges. Employees who study at night school have the right to study leave. For example, to pass the final exams after the 9th grade. They can take 9 calendar days, after grade 11 - 22 calendar days.

In addition to paid study leave, an employee has the right to additionally take study leave at his own expense (also in calendar days). For example, during the entrance exams. The right to additional unpaid leave is available not only for “evening students” and “correspondence students”, but also for full-time students of universities, technical schools and colleges.

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Calculation of vacation pay for study leave

Study holidays are paid in the same way as annual holidays. Based on average earnings (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation). Average earnings are calculated based on the employee's salary for the last 12 months (Article 139 of the Labor Code of the Russian Federation). In this case, all calendar days of study holidays are subject to payment. Including holidays. (clause 14 of the Regulations approved by the Decree of the Government of the Russian Federation of December 24, 2007).

Vacation pay example. Employee granted paid study leave

A.S. Kondratiev was hired by the organization on October 1, 2014. He combines work with studies in the second year of Moscow State University (in absentia). The employee receives higher education for the first time. The educational program, according to which the employee is trained, has state accreditation.

On April 17, 2015, the employee applied for study leave. For the delivery of the session from April 22, 2015. The duration of the study leave according to the certificate-call is 30 calendar days. This period does not exceed the maximum duration of study leave. Established in the legislation (40 calendar days). The organization is required to provide the employee with paid study leave.

The billing period for vacation pay includes October-December 2014, January-March 2015. These months are fully completed. For the period from October 2014 to March 2015, the employee was credited with 100,000 rubles.

During study leave there are holidays, for which the accountant of the organization also charged Kondratiev average earnings.

The accountant calculated the vacation pay for the study leave as follows.

The average daily earnings for holiday pay were:
100 000 rub. : 6 months : 29.3 days/month = 568.83 rubles / day

The total amount of vacation pay is:
RUB 568.83/day × 30 days = RUB 17,064.90

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When studying in another city

The Labor Code provides for another benefit to persons. Combining work with education. It concerns part-time students who study in educational institutions. located in other cities. For such students, the employer pays for travel to the location of the corresponding educational institution and back.

If earlier the Labor Code did not set any conditions for this. And the fare was supposed to be paid once a year to all university students. Now the situation has changed. Legislators added just one word to Article 173 of the Labor Code of the Russian Federation. And from now on, only the employee will be able to claim the fare. Which is trained "successfully". At the same time, there is no explanation for successful study here either. It would hardly be true to believe that only excellent students can pay for travel. Probably, as mentioned above, it is enough for a student to pass all the exams on time. No transfer.

For students correspondence departments secondary educational institutions. Only half of the round-trip fare will still be paid. For them, legislators have not introduced restrictions on academic performance.

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What documents are required to apply for study leave?

Study leave for university students is given only after that. How will they bring certificate-call of the educational institution. The certificate form was approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 N 1368. "On approval of the form of a certificate-call, giving the right to provide guarantees and compensations to employees who combine work with education."

Upon presentation of the certificate, the student employee must write leave application. This document is compiled in any form. The application must indicate what kind of vacation the employee is applying for. For example: "Please provide me with paid study leave." After that, the personnel service draws up the same documents. As with the departure of an employee on a “normal” vacation.

Director of Gasprom LLC
A.V. Ivanov

from an economist
A.S. Petrova

STATEMENT

I ask you to provide me with additional leave with the preservation of average earnings (study leave). For the period from 06/15/2019 to 07/10/2019. Duration 26 calendar days. To pass an intermediate certification at the Moscow State Industrial University.

I am enclosing a summons with the application.

Information about study leave is entered in employee personal card(unified form No. T-2, approved by the Decree of the State Statistics Committee of January 5, 2004 No. 1). For this purpose, a special section VIII "Vacation" is provided in the card.

From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, forms of documents used as primary accounting documents continue to be mandatory for use. Established by authorized bodies in accordance. And based on other federal laws. (for example, cash documents) (see the information of the Ministry of Finance of Russia N PZ-10/2012).

Educational leave is the absence of an employee at the enterprise for good reasons associated with studying at a school or institute. The productivity of an enterprise is directly correlated with the degree vocational training and the qualifications of its employees. An entrepreneur is interested in raising the level of personnel training, therefore, and this is inextricably linked with training.

Who is supposed to?

In order for an employee to start training, his superiors send him on student leave. If in obtaining education in an institution corresponding to state standards, the manager is interested, then the time spent on training is included in the length of service, as if he had not left his workplace, and also goes towards the guaranteed vacation according to the schedule.

In order to be eligible for study leave, the following conditions must be met:

• the employee enters university for the first time.
• the employee is on the staff list of the company or is on probation.
• the employee intends to become a part-time student or enroll in the evening department.

Vacation leave is not paid.

Preferential conditions and the opportunity to study while working are also available to postgraduate applicants, applicants and doctoral students. Their rights are listed in a separate law "On higher and postgraduate education" dated August 22, 1996 No. 125 of the Federal Law. Persons who are applicants for postgraduate study receive a vacation equal to thirty calendar days, which are subject to payment at the place of work.

Employees have the right to choose not one, but several educational institutions, but the law reserves the right to guarantees and benefits only in relation to one of them.

An entrepreneur may not release an employee who does not work full-time, i.e. part-time worker (I part of article 287 of the Labor Code of the Russian Federation).

Study leave and labor code

The main nuances regarding study leave are regulated by Chapter 26 of the Labor Code of the Russian Federation dated December 30, 2001 No. 197 of the Federal Law. The issue of guarantees and compensations for employees is regulated by Article 173 of the Labor Code of the Russian Federation and prescribes benefits for persons undergoing preparation for entrance exams, admitted to pass entrance exams and students - correspondence students and evening students.

The educational institution chosen by the employee must have an established or confirmed state accreditation status of an educational institution.

If he combines a position at an enterprise with studies at a university that has not received accreditation, then he can count on any guarantees from the enterprise only if these cases are prescribed in employment contract. (Part 6 of Article 173, Part 6 of Article 174, Part 2 of Article 175, Part 2 of Article 176 and Part 1 of Article 177 of the Labor Code of the Russian Federation).

Registration of study leave

To issue a study leave, the following documents are required: certificates of state licensing of the educational institution (copy) and a record book indicating successful completion of studies. This includes the delivery of all debts - control, course and laboratory work.

For next vacation for the session, you must write an application and submit a certificate - a call certifying the place of study of a citizen, and giving him the opportunity to leave during this period. Help-call in without fail contains certain deadlines on the basis of which the employer signs the application.

The employer, on his own initiative, has the right to send an employee for training. Details of the provision of leave and payment are prescribed in the "student agreement" concluded between the parties. In the event that an employee is interested in a second higher education, he will be denied leave and pay.

The educational institution is obliged to provide the student with a certificate - a challenge that guarantees him the provision of study leave.

Terms of granting and duration of study leave

Terms of submission student leave different, depending on the course of study and the status of the educational institution:

When an employee is trained in secondary specialized professional institutions (schools, technical schools), he has the right to receive a vacation of thirty calendar days for the initial two courses and forty days is given for the remaining courses. When the state exam is passed, one month is given, the study leave for the defense of the diploma is two months.

These terms are regulated by Article 174 of the Labor Code of the Russian Federation.

The situation is somewhat different with the students of institutes. They are given more calendar days to take intersessional exams:

• During the first and second courses, 40 days are provided for passing the session, for the next 50.
• Four months are allotted for the preparation and defense of the final work.

Evening employees are entitled to a seven-hour working day hours in a period of ten months for the preparation of a thesis.

Quantity vacation days at the time of graduation from an educational institution is determined by Article 173. Labor Code of the Russian Federation. Study leave for a diploma is given for three months, for passing state exams - one.

Student leave payment

Is study leave paid?

This type of vacation deserves payment in the same way as annual ones, based on the average value wages the last twelve months. For calculation medium size when paying vacation pay, all employee payments are taken, based on which the salary is formed.

If the vacation provided includes holidays non-working days, study leave will not be extended, but non-working days will be paid, as they fall within the period of granting this leave.

The legislation provides for the rights of an employee in case of illness at the time of the next study leave. If the illness occurred during the vacation and continued after its completion, sick leave will be paid from the first calendar day the employee is at the workplace. Sick leave during study leave is not paid.

Study and annual leave

Example No. 1: An employee of CJSC "Aist" is on annual leave, but he is informed that the final exams will begin at the university soon and he is obliged to eliminate all existing debts for exams and tests. Can he count on the provision of study leave to the employee by the authorities?

The legislation clearly says that it is not, but if such a need exists, the employee is obliged to interrupt annual vacation and move his remaining days to another time period.

Study and maternity leave

Example No. 2: An employee of the Mayak OJSC plant has a young child and is on maternity leave, and also studies at the institute at the same time. The exam period is approaching, she has a call certificate, which she is going to provide to the employer. Can she take study leave?

She is entitled to receive this type of leave only if she interrupts her maternity leave.

It is important for the employee and the employer to come to an understanding in this matter. Qualified personnel with decent education, should be appreciated by management and production colleagues. It is important to respect the rights and interests of employees and be sympathetic to their good goal - to improve themselves professionally and receive a decent education. The future student should not forget that the employer will not refuse to leave, but, on the contrary, will approve his initiative if all the formalities and documents are correctly observed and there are no questions about the provision of benefits and guarantees.

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 draw up, etc. You will find answers to these and other relevant 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 affects its payment. If the employee is studying full-time, then the study leave is not paid, if the employee is studying full-time or part-time, then the average earnings are 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 a secondary vocational education (for example, graduated from college). And so he decided to go to 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: these guarantees and compensations can also be provided to employees who already have a vocational education of the appropriate level and are sent to receive education by the employer in accordance with an employment contract or apprenticeship 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 Federal Service on supervision in the field of education and science.

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

4. Educational leave can only be granted on the basis of a certificate-call from an educational institution.

5. Study leave is provided for a duration not exceeding that specified in the Labor Code of the Russian Federation. Exception: the employer may grant study leave and longer duration, provided that this is stated in the labor (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, or take a vacation without pay for this time (pay attention to rules 4 and 5).

Example: An employee has two jobs: permanent and part-time. He combines work with higher education. In this case, the employee will be granted leave only at one place of work. For example, in the organization in which he works constantly. The 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 apply to 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 one must be prepared for the fact that the employer may refuse the request of the employee, referring to the fact that this condition not spelled out in the labor (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 a statement, which will be accompanied by a certificate-call from the educational institution,
• the head issues an order (form No. T-6 or No. T-6a) on providing the employee this warranty,
• the accountant, in turn, draws up a note-calculation, where the average earnings will be calculated,
• data on study leave are recorded in the employee's personal card (form No. T-2), personal account (form No. T-54 or No. T-54a) and in the time sheet (form No. T-12 or No. T-13).

Rule 4. How study leave is paid

Study leave should be correctly calculated and the amount received should be taken into account when calculating certain types taxes, as well as insurance premiums off-budget funds. Let's consider what is the payment for study leave and how to calculate study leave, which can be presented both with the preservation of average earnings and without saving.

Example: the employee passes the final state attestation for up to 4 months when receiving higher education under the bachelor's program. During this period, he retains the average earnings. But if an employee passes entrance tests to this educational institution, then the average salary is no longer paid. In this case, the employee can only rely on keeping 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 wage should be paid, and when not, in chapter 26 of the Labor Code of the Russian Federation, namely in articles 173-176. It also indicates other guarantees that an employee who combines work with training can count on. For example, employees who successfully master state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of study for a period of up to 10 academic months before the start of state final certification are set at their request a working week reduced by 7 hours.

The 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 of December 24, 2007 No. 922.

From the amount received, personal income tax should be withheld and this amount should be included in the base for calculating insurance premiums to off-budget funds of the Russian Federation. When calculating income tax, these amounts can be included in expenses, in accordance with Article 255 of the Tax Code.

Rule 5. Calculation of average earnings during study leave

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

The employee must receive the average salary before the start of the study leave. Please note that it is a mistake to pay average earnings 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, in accounting, you should make reversal entries 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, as this chapter has undergone changes in connection with the entry into force of the new Law on Education.

Answers to the most common questions about study holidays

The employee asks to add the main vacation to the study leave. Is it correct?
The employee's request is invalid. The issue of joining the study leave to the annual paid leave is decided 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 an employee. The right to grant an employee a study leave of a fixed duration is given, in particular, by a certificate of summons, 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 certificate-call, approved by the Order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368.
Accordingly, the employee can use his right to study leave only within the period specified in the call certificate. At the same time, labor legislation does not prohibit the use of such study leave in part.

Does an employer have the right to refuse an employee to provide study leave due to production needs?
No, not right. The provision of study leave on the basis of a certificate of call 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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It is not uncommon for individuals to combine work with education in educational institutions. Guarantees and compensations for such employees are established by Chapter 26 of the Labor Code of the Russian Federation. These include: the provision of additional paid leave and leave without pay, payment for travel to the place of study, reduction in the length of the working day or working week.

Recall that (Article 164 of the Labor Code of the Russian Federation):

guarantees are understood as the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and labor relations, but

under compensation - cash payments established in order to reimburse employees for the 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 professional, postgraduate professional), and on the form of education (full-time, part-time, evening).

The main general education programs include, in particular, educational programs basic general and secondary general education.

The main professional educational programs include:

educational programs of secondary 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 the training of scientific and pedagogical personnel in graduate school (adjuncture), residency and assistantship-internship programs;

major programs vocational training-professional training programs for the professions of workers, positions of employees, retraining of workers, employees and advanced training of workers, employees.

Additional educational programs include (clause 4, 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.

It should be noted that the receipt of education under the 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 obtaining 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, article 12 of Law N 273-FZ).

The receipt by an employee with a bachelor's degree of higher professional education under the master's program cannot be considered as the receipt of a second higher professional education by him and does not deprive him of the right to use the guarantees provided for by the legislation of the Russian Federation.

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

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

• for bachelor's or specialist's programs - by persons who have a bachelor's degree, a specialist's degree or a master's degree;
• for master's programs - by persons who have a specialist 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 a postgraduate diploma (adjuncture) or a candidate of science diploma.

study leave

The most significant guarantee for employees who combine work with 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 both paid and without saving average earnings. What kind of vacation an employee is entitled to depends on the form of training, the type of educational programs and a number of other conditions.

- paid

Educational leave with the preservation of the average wage is granted to employees who study:

in higher education institutions on a part-time or part-time (evening) form of education;

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

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

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

The established duration of study holidays provided with the preservation of average earnings, depending on the type of study, is given 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 educational programs;

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

successful learning employee.

There is no deciphering of the concept of "successful training" in the labor legislation. It is logical to assume that if a trainee has submitted a certificate-call from an educational institution, and earlier, after the end of study holidays, brought a certificate-confirmation (from the end of February this is the tear-off part (second) of the certificate-call), training can be considered successful.

If an employee is studying at two educational institutions at once, then educational leave is granted only in connection with studying at 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 right to choose is not limited to one university by the mentioned norm.

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

Example 1

In order to pass an interim attestation at a university in the first year, an employee with an application for study leave submitted a certificate-call from one educational institution. At the same time, the name of this institution appeared in the application submitted by him.

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

In both cases, the employer must provide the employee with study leave.

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

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

Usually, in order to provide study leave, an employee studying at a higher or secondary educational institution submits an application, to which he attaches a certificate-call from an educational institution. The call-out form, which gives the right to provide guarantees and compensations to employees who combine 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. Prior to this, they used different forms 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 annexes to the mentioned orders, two forms of certificates were given: one of them was used if the employee was entitled to study leave with the preservation of average earnings (Appendix 1), the other - if unpaid leave was required (Appendix 2).

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

Listed in help-call now all possible reasons granting study leave:

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

The certificate also contains the level of education (basic general, secondary general, secondary vocational, higher) carried out by an educational institution according to educational programs that are mastered by trainees.

The manual states:

• form of education (full-time, part-time, part-time);
• course of study (for students);
• the 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 the 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 implement training programs, the development of which by an employee-student allows him to qualify for guarantees and compensations provided for by the mentioned articles 173, 173.1, 174 and 176 of the Labor Code of the Russian Federation, are now applying for certificates.

Study leave is supposed to be granted strictly within the time limits specified in the call certificate. It happens that a student employee indicates in the application for the study leave a shorter period than that given in the call certificate. It is understandable that the employee wants to have as little loss of money as possible. After all, the pay for a day of study leave is lower than the 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 an employee, and in the labor legislation of the Russian Federation there is no rule prohibiting the partial use of study leave.

The Trudoviks, on the other hand, are leaning towards something else. The employer, in their opinion, is not entitled to reduce the period of study leave specified in the call certificate. This additional leave is strictly special purpose and should only be used within the specified time limits. Reducing the period of study leave can adversely affect the effectiveness of training and affect the overall performance of the student. At the same time, officials believe that the reduction in the period of study leave will not fully comply with the current legislation of the Russian Federation (letter of Rostrud dated 12.09.13 N 697-6-1).

Help-call, as mentioned above, consists of two parts. The first part of it is filled in by the educational institution and transferred to the employer. On the basis of this part of the certificate, they are granted study leave to the employee. The initially blank second part of the certificate is issued by the educational institution after the end of the relevant training. This part is a confirming document that the employee is studying, and this, in turn, confirms the intended use of the study leave.

Note that the Labor Code of the Russian Federation does not say anything about guarantees to an employee if he takes exams for certificates of basic general or secondary complete general education as an external student. In the law N 273-FZ there is only a mention of the possibility of persons who do not have a basic general or secondary general education to pass externally an intermediate and state final certification in an organization that carries out educational activities according to the relevant state-accredited basic general education program (clause 3, 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 Studying in Educational Institutions (approved by Decree 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 of March 28, 2012 N 245, from April 14, 2012, was recognized as not valid on the territory of the Russian Federation (clause 10 of Appendix N 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 holidays are also calculated in calendar days, and their duration depends on the purposes for which these holidays 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 unpaid leave for a duration of:

15 calendar days in the academic year - for the period of passing the intermediate certification for 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 the final state exams.

A similar rule has been established for the case of combining work with full-time studies in state-accredited educational programs of secondary vocational education. An employee who carries out such studies is entitled to leave without pay for a 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 the intermediate certification for each course;

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

If the employee is only going to enter a higher professional 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). Upon admission to 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 in the academic year (part 2 of article 173 of the Labor Code of the Russian Federation).

Other warranties

Employees studying in part-time and part-time forms of study in state-accredited educational programs:

bachelor's, specialist's, master's degree;

secondary vocational education, -

for a period of up to 10 academic months before the start of the state final certification, a working week is established at their request, reduced 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 the minimum wage (part 4 of article 173, part 4 of article 174 of the Labor Code of the Russian Federation).

Possible abbreviation:

providing an 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 an intermediate certification or passing exams is held at an educational institution several times, then the study leave is divided into parts in accordance with the call certificate. Wherein total amount days of study leave should not exceed the norms established by the legislation of the Russian Federation.

Employees who are studying programs for the training of scientific and pedagogical personnel in graduate school (adjuncture), residency programs and assistantship-internships in part-time education are entitled to one free day from work per week with payment in the amount of 50% of the wages received.

The employer has the right to provide these persons in the last year of study at their request with no more than two additional days free from work per week without pay (part 1 of article 173.1 of the Labor Code of the Russian Federation).

It was mentioned above that for these persons, the time spent on travel 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 by the employer (part 1 of article 173.1 of the Labor Code of the Russian Federation).

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

Note. Guarantees and compensations for persons who combine work with study are provided upon receiving an education of the appropriate level for the first time. The 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 an appropriate professional education of an employee who already has an education of this level, and

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

For employees who are mastering state-accredited educational programs of secondary vocational education, the employer is obliged to pay travel to the location of the educational organization and back once in the academic year in the amount of 50% of the fare (part 3 of article 173 of the Labor Code of the Russian Federation).

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

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

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

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

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

The absence of an educational institution of state accreditation for the implementation of the said payment can be "compensated" by the obligation of the employer to pay for travel to students, prescribed in a collective or employment contract.

The norm establishing the relevant condition in terms of the first education, in the opinion of the Constitutional Court of the Russian Federation, does not prevent the issue of guarantees and compensations for employees receiving the second higher education, within the framework of collective-contractual and individual-contractual regulation and does not exclude the obligation of the employer to provide such employees with benefits in connection with training, if this is provided for by a 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 in itself cannot be considered as restricting the constitutional rights and freedoms of citizens wishing to receive a second higher education, and violating the provisions of Parts 2 and 3 of Article 55 of the Constitution of the Russian Federation. Nor can it be regarded as violating the equality of all before the law and the courts and the equality of the rights and freedoms of man and citizen (Parts 1 and 2 of Article 19 of the Constitution of the Russian Federation), since constitutional principle equality does not follow the requirement to provide the same guarantees and compensations to persons belonging to different categories - receiving higher education for the first time and already having an education of this level (definition of the Constitutional Court of the Russian Federation of 08.04.04 N 167-O).

Guarantees and compensations for employees who combine work with the development of educational programs that do not have state accreditation:

bachelor's, specialist's or master's degree;

secondary vocational education;

basic general or secondary general education in full-time-correspondence form of education, -

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

Vacation registration

Based on the application of the employee and the reference-call, an order is issued to grant study leave.

On January 1, 2013, Federal Law No. 402-FZ of 06.12.11 "On accounting". It does not contain requirements on the need to draw up primary accounting documents in unified forms. The Ministry of Finance of Russia in information N PZ-10 / 2012 noted that the forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on According to the Trudoviks, after the entry into force of Law N 402-FZ, non-governmental organizations have the right to use the forms of primary accounting documents developed by them independently (letters of Rostrud dated 09.01.13 N 2-TK, dated 01.23.13 N PG / 10659-6 -1, from 14.02.13 N PG / 1487-6-1).

The requirements for primary accounting documents contained in Article 9 of Law N 402-FZ can only be partially applied to documents used to record events in the field of labor relations. Paperwork using independently developed forms for accounting for labor and its payment may cause claims from inspectors, since the developed form may not take into account (not fully take into account) the requirements of labor legislation for a particular document. Therefore, at present, in our opinion, in terms of compiling documents on accounting for labor and its payment, it is still more expedient for organizations to use unified forms approved by the Decree of the State Statistics Committee of Russia dated 05.01.04 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 of the head of the organization, or by an annex to the accounting policy.

When using unified forms, an order for the provision of study leave is issued in the form N T-6. In section "B" of this form, it is necessary to reflect the type of vacation in accordance with Chapter 26 of the Labor Code of the Russian Federation (additional leave with the preservation of average earnings or without pay). In parentheses, you can give the common name "training". The column "Period of work" is not filled in, since the Labor Code of the Russian Federation does not associate the provision of this leave with the period of work.

Section "B" indicates the total number of calendar days and the period of vacation (vacations) with the specific dates of its (their) beginning and end.

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

If a vacation is issued with the preservation of average earnings, the order with the signature of the employee is transferred to the accounting department for accrual of vacation pay. At the same time, a note-calculation is drawn up on the provision of leave to the employee (form N T-60): the personnel department fills out section "B" in terms of additional leave, while the accounting department provides data on the calculation of vacation pay.

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

Recall that the average daily earnings () for paying holidays and paying compensation for unused holidays are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days) (part 4 of article 139 of the Labor Code RF).

But in most cases, student workers do not work out the full billing period. If one or several months of the billing period are not fully worked out or the time was excluded from it when:

the employee retained the average salary in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the 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 specified in paragraph 5 of the Regulations on the peculiarities of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 07 N 922), the average daily wage is calculated by dividing the amount of actually accrued wages for the billing period by the aggregate of the average monthly number calendar days multiplied by the number of full calendar months, and the number of calendar days in partial calendar months (clause 10 of the said 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 that month and multiplying by the number of calendar days falling on the time worked in that month.

Example 2

The employee was granted study leave from June 9 to July 3, 2014 for a period of 25 calendar days to pass an interim certification. The billing period from June 1, 2013 to May 31, 2014 was not fully worked out: from June 10 to June 29 and from December 2 to December 21, he was on study leave, and from September 2 to September 29 - on annual paid leave. The salary of an employee 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 actual hours worked.

For not fully worked months of the billing period, the employee was accrued: 5657.89 rubles. (21,500 rubles: 19 days x 5 days) in June, 1023.81 rubles. (21,500 rubles / 21 days x 1 day) in September, 6840.91 rubles. (21,500 rubles: 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 RUB 693 + RUB 18,627 + RUB 26,200).

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

The average daily earnings - 1013.85 rubles / day. (287,810.61 rubles / (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. (1013.85 rubles/day x 25 days).

It is possible that the days of study leave will have a non-working holiday. The legislation does not provide for the extension of study holidays by the number of non-working holidays that fall during such a vacation, since the rule on extending vacation for non-working holidays that fall during the vacation period applies only to annual basic or annual additional holidays (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 within the period of such vacations provided in accordance with the call certificate of the educational institution are subject to payment.

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

The rule on non-extension of study leave also applies to the period of incapacity for work. If the period of temporary disability fully or partially coincides with the period of study leave, the corresponding allowance 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 maternity", subparagraph "a", paragraph 17 of the Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth for citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved by the Decree of the Government of the Russian Federation of 15.06.07 N 375).

If at the end of the study leave the employee continues to get sick, then starting from the day when he was supposed to go to work, he should accrue temporary disability benefits (part 1 of article 183 of the Labor Code of the Russian Federation, clause 2 of article 5, clause 1 of article 13 of Law N 255-FZ).

Vacation payment must be made no later than three days before it starts (part 9 of article 136 of the Labor Code of the Russian Federation). This rule also applies to educational paid holidays. In practice, employers not so rarely neglect this rule, thereby infringing on the rights of employees. The payment of remuneration for study leave after the employee provides the second part of the certificate-call is a violation of the labor legislation of the Russian Federation.

An entry on the provision of educational leave is also made in section VIII "Vacations" of the personal card (form N T-2) of the employee.

In the timesheet (form T-13) or in the timesheet and payroll calculation (form T-12) (approved by the resolution of the State Statistics Committee of the Russian Federation of 05.01.04 N 1) when granting study leave:

with the preservation of wages, the letter code "U" or the digital code "11" are affixed;

without saving earnings - the letter "UD" or the digital "13".

The call certificate, on the basis of which the study leave is granted, must be kept in the organization for at least five years (clause 417 of the List of typical managerial archival documents generated in the course of activities government agencies, local authorities and organizations, indicating the terms of storage, approved. Order of the Ministry of Culture of Russia dated 25.08.10 N 558).

If the employee is registered on the terms of internal combination, he is provided with paid study leave only at the main place of work, unless otherwise provided in the collective agreement of the university. Concurrently, he must issue a leave without maintenance for the duration of the study leave. With this in mind, the calculation of the retained average earnings is also carried out.

As you can see, the provision of study leave on the basis of a call certificate does not depend on the discretion of the employer. Additional leave for persons who combine 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). Therefore, 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 normative act organizations;

granting less than the required leave;

replacement of study leave with annual paid leave;

registration of unpaid leave in the case when it must be paid, -

as well as the failure to provide other guarantees and compensations related to study leave, may be appealed by the employee to judicial order(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 1,000 to 5,000 rubles;

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

Arising Obligations

The average salary accrued to an employee during the period of study leave is 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, Article 209, Clause 1, Article 210 of the Tax Code of the Russian Federation).

This value is the object of taxation of insurance premiums for compulsory pension and medical insurance, as well as for compulsory social insurance in case of temporary disability and in connection with motherhood (clause 1, article 7 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Fund health insurance") and compulsory social insurance against industrial accidents and occupational diseases (clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases").

The amount of compensation for paying the employee’s travel to and from the place of study 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 premiums (subparagraph 2 of clause 1 of article 9 of Law N 212-FZ, subparagraph 2, paragraph 1, article 20.2 of Law No. 125-FZ).

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

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

When using the accrual method in tax accounting, labor costs are taken into account on a monthly basis, 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 vacation days attributable to each reporting period(Letters of the Ministry of Finance of Russia dated July 23, 2012 N 03-03-06/1/356, dated December 23, 2010 N 03-03-06/1/804).

From vacation pay, the tax agent withheld personal income tax in the amount of 3295 rubles. (25,346.25 rubles x 13%) and transferred it to the account of the Federal Treasury on June 4. At the same time, 22,051.25 rubles were sent 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. (21,500 rubles / 19 days x 5 days).

These amounts were taken into account when forming the taxable base for insurance premiums to state off-budget funds and for injuries in June of this year.

Following the insistent wishes of the financiers, the organization divided the vacation pay of 25,346.25 rubles. in proportion to the number of study leave days falling in June (22 days) and July (3 days) - 22,304.70 rubles. (1013.85 rubles / day x 22 days) and 3041.55 rubles. (1013.85 rubles / 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 was taken into account by him when forming the taxable base for income tax for nine months of the current year.

However, judges do not always agree with such a 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, in accordance with which vacation pay is made no later than three days before its start, considered it lawful to include vacation pay accrued by the taxpayer for the period falling on two tax periods following each other. after another, into expenses for taxation purposes in the first tax period (Decree of the Federal Antimonopoly Service of the West Siberian District of December 26, 2011 N A27-6004 / 2011).

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

The modern edition of the Labor Code contains big list conditions and requirements for taking paid leave for part-time students to pass exams. Such leave shall include the number of days necessary and sufficient to prepare for and pass the session. Article 287 of the Labor Code of the Russian Federation states that part-time students are entitled to guaranteed paid leave only at their main place of work. In 2017, the procedure for paying vacations to part-time students has not changed.

If a student combines several jobs, then he can take a vacation at other, non-primary places, at his own expense. But only if it is written in the employment contract and there are the necessary conditions. Otherwise, the employer can always refuse study leave, and absenteeism during the session will qualify as.

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

• Correspondence, evening or remote on the basis of the university.
• Secondary professional (technical school, college, college).
• Evening initial, if it takes place in shifts.
• General average.

Students enrolled in graduate or doctoral programs are also entitled to paid vacation time during the session. Study leave must not coincide with other types of leave. So, if a student this moment is in, then in order to receive a study leave, he needs to exit 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 an employer sent him to study.
• An educational institution must have a state license-accreditation.
• Payment is also possible in other cases, if it is written in the employment contract.
• While studying in educational institutions different levels vacation is possible only on one of them.
• The university provides the student with a certificate-call to pass the session.

Education must be successful. What exactly is considered a successful study, the Labor Code does not say.

But in common cases successful learning means no debts for previous study periods.

Collection of necessary documents

To apply for a leave for the period of study, a student is required to take a certificate-call of a standard form at a university or other educational institution and independently draw up an application.

The application is written in the name of the main employer and contains a request to go on vacation at a specific time for the specified reasons (for example, to pass the winter session at Moscow State University).

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

The end of the session is certified in a special part of the certificate-call 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 the intended purpose. The employer has the right to regard the absence of a certificate as absenteeism, and it may be followed.

Upon receipt of a certificate-call and a written application of 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.

The amount of payment for study leave

• Payments for study holidays are calculated on the basis of the average monthly level.
• All employee earnings for the year are 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 their occurrence (Article 136 of the Labor Code of the Russian Federation). In the case of study holidays, payments are due at the same time, that is, even before the start of the session.

Vacation terms

According to Art. 173 of the Labor Code of the Russian Federation, part-time students during their studies at the university are given certain vacation periods if they receive education for the first time and at a state educational institution:

1. On the first and second year - 40 days for passing the session;
2. Third and subsequent courses - 50 calendar days;
3. Diploma defense and final state accreditation - up to 4 months.

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

Leave for the duration of the session when receiving secondary specialized education is slightly shorter. For first and second year students - 30 days for calendar year, third course and beyond - 40 days. No more than 2 months are given for the defense of the diploma and final exams.

Display in accounting

Entries about study holidays in accounting should be made in section 8 personal card an employee of the form No. T-2 or a form of his own design. One of two records is made about the type of leave:

1. Additional paid at the time of study.
2. Unpaid educational.

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

The timesheet on the basis of forms No. T-12 or T-13 during the vacation period is filled in by affixing special codes. Paid study leave corresponds to code U or 11.

Possibility to extend vacation

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

Help refers to workplace, to the accounting department or the personnel department, where the employee is provided with the rest of the vacation.

But the maximum duration of paid leave does not increase.

Let's sum up the article. Paid leave for part-time students is guaranteed in full Labor Code RF, but only under certain conditions. Among them - receiving education of this level for the first time, state accreditation of an educational institution and the success of studies, the absence of "tails" for previous sessions.

Also, only the employer from the main place of work can provide leave. Terms of study holidays and additional benefits for part-time students are described in Art. 173-176 TC. The amount of payment depends on the average earnings of a person per day.