How is study leave paid at work? Rules for paying educational leave according to the labor code

Educational leave is the number of days guaranteed by the Labor Code, which is necessary according to the standards of an educational institution for 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 vacation is provided and is paid subject to a number of necessary conditions and the presence of a certificate-call.

Conditions for obtaining study leave

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

1. Any, except for full-time (evening, remote, full-time), conducted on the basis of the university.
2. Secondary vocational.
3. Initial evening (replaceable).

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

Terms of study leave:

1. Education of this level is obtained for the first time. This means that the employee has the right to receive one higher, secondary or primary education with the provision of paid leave.
2. The employee is referred 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 in granting leave are successful study and education at a state university.

Successful study is considered to be without retakes and satisfactory grades.

Calculation and payment of study leave

The calculation takes into account the average salary of the employee for the last year. At the same time, the legislation does not specify any restrictions on seniority.

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

The maximum number of days provided is regulated by the labor code, the nominal number is indicated in the call certificate of the educational institution.

The amount of payment for the day of study leave is calculated according to the formula:

where GZ is the annual salary, 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 compensations when it is necessary to find a postgraduate employee in the service, similar to the practice with annual leave.

Although there are no provisions prohibiting such a practice in the Labor Code, difficulties and confusion are possible when submitting reports to the tax service, so the Federal Tax Service is extremely negative about this type of compensation.

The calculation of payment for study leave is made by an accountant or directly by the employer. The calculation can be made in any program, for example, Microsoft Excel.

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

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 one speaks of the need to provide educational leave, regardless of how many times an employee receives it, the Labor Code stipulates the obligations of an organization in relation to a student employee only in the case of receiving the first education.

On April 8, 2004, the Constitutional Court considered the complaint of 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 publicly available.

The Constitutional Court ruled that Article 177 does not prevent such education, but is a guarantee of harmonious relations between the 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 vacation to attend classes or pass a session when an employee receives a second higher education.

An employee can count on annual unpaid leave if the employer is notified that he/she is receiving a second education and does not object

Vacation is granted at the request of the employee in writing or electronically without remuneration and accrual of seniority. 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 holidays

An employer must grant an employee leave with or without pay at its discretion in the following cases:

1. Submission of documents to an educational institution - 15 calendar days once a year for passing entrance examinations.
2. Attending preparatory courses on the basis of an educational institution - 15 calendar days once a year.
3. Conducting the practical part of scientific work, defending a graduation project, preparing and passing state exams by full-time students - 4 months at a time.
4. Attending tests and exams by full-time students - 15 calendar days once a year.

Controversial situations

Often, when granting educational leave, freelance and non-standard situations occur, which are not regulated in any way by the current legislation.

1. Coincidence of the annual basic leave with the study period. The employee during this period of time is listed as being on the main vacation. In this case, the employer is not obliged to extend it or pay monetary compensation.
2. Coincidence of study leave in time with administrative leave or leave without pay. As in the previous case, the employer has the right, but is not obliged to pay study leave or provide compensation.
3. An employee falls ill while on study leave. In this case, payment for temporary disability benefits is made from the first day of the expected start of employment.
4. Holidays and days off during study leave are paid according to the average salary.

Application for the use of study leave, sample:

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

Guarantees and compensations (including the provision of study leave) to employees who combine work with education, as well as employees admitted to the degree of candidate or doctor of science, are established by Ch. 26 of the Labor Code of the Russian Federation. According to the provisions of this Chapter, the granting of study leave is subject to:

• obtaining by the employee of education of the corresponding level for the first time;
• availability of state accreditation of the educational program;
• the success of the employee in mastering the relevant education (that is, the absence of an academic debt for the previous semester by the employee undergoing training, the completion of all mandatory term papers, laboratory and other work, the employee passing tests in all disciplines provided for by the curriculum).

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

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

In relation to certain categories of employees, educational leave is granted taking into account the following features:

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

Duration of study holidays

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

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

Employees eligible for study leave	Purposes of granting study leave	Length of study leave	Possibility of paid study leave
Employees sent for training by the employer or who independently enrolled in state-accredited bachelor's, specialist's or master's degree programs in part-time and part-time forms of study and successfully master these programs (Article 173 of the Labor Code of the Russian Federation)		40 calendar days	Vacation paid
	Passing an intermediate certification in the second year when studying in a shortened time	50 calendar days
		50 calendar days
		Up to 4 months
Employees admitted to entrance examinations to educational organizations of higher education (Article 173 of the Labor Code of the Russian Federation)		15 calendar days	Vacation not paid
Employees - students of preparatory departments of educational organizations of higher education (Article 173 of the Labor Code of the Russian Federation)	Passing the final certification	15 calendar days
Employees studying under state-accredited bachelor's, specialist's or master's full-time programs (Article 173 of the Labor Code of the Russian Federation)		15 calendar days per academic year
	Preparation and defense of the final qualifying work with the passing of the final state exams	4 months
	Passing the final state exams	1 month
Employees mastering programs for the training of scientific and pedagogical personnel in graduate school (adjuncture), residency programs and assistantship-internships for correspondence courses (Article 173.1 of the Labor Code of the Russian Federation)	Education under the training programs for highly qualified personnel	30 calendar days during a calendar year	Vacation paid
Employees admitted to the competition for the degree of candidate of science or doctor of science (Article 173.1 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated 05.05.2014 No. 409 “On approval of the Rules for granting leave to persons admitted to the degree of candidate of science or doctor of science”)	Preparation for the thesis defense	3 months - for the applicant for the degree of candidate of sciences; 6 months - for PhD
Employees who successfully master state-accredited educational programs of secondary vocational education in part-time and part-time forms of education (Article 174 of the Labor Code of the Russian Federation)	Passing an intermediate certification in the first and second years	30 calendar days
	Passing an intermediate certification at each of the subsequent courses	40 calendar days
	Passing the state final certification	Up to 2 months
Employees admitted to entrance examinations to educational organizations of secondary vocational education (Article 174 of the Labor Code of the Russian Federation)	Passing entrance exams	10 calendar days	Vacation not paid
Employees mastering state-accredited educational programs of secondary vocational education in full-time education (Article 174 of the Labor Code of the Russian Federation)	Passing an intermediate certification	10 calendar days per academic year
	Passing the state final certification	Up to 2 months
Employees who successfully master state-accredited educational programs of basic general or secondary general education in part-time and part-time education (Article 176 of the Labor Code of the Russian Federation)	Passing the state final certification for the educational program of basic general education	9 calendar days	Vacation paid
	Passing the state final certification for the educational program of secondary general education	22 calendar days

Documentation of sending an employee on study leave

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

In 2015, the specified form of the certificate-call was updated by orders of the Ministry of Education and Science of the Russian Federation dated 02.03.2015 No. 134, dated 05.26.2015 No. 525.

The certificate-call issued by the educational institution consists of two parts: directly from the certificate-call and a tear-off stub to it. If the employee does not provide the employer with a completed stub confirming his actual stay during the study leave in an educational institution, then he may lose the right to the next study leave. On the page we give a sample help-call.

Having presented a certificate-call to the employer, the employee must write an application for leave. The application can be made in the following form.

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

Study leave payment

During the time the employee is on study leave, he is paid average earnings. The calculation of the average wage retained by the employee during the period of such leave is made in accordance with Art. 139 of the Labor Code of the Russian Federation and the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter - Regulation No. 922).

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

According to paragraph 10 of Regulation No. 922, the average daily earnings to pay for holidays provided in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).

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

When determining the average earnings for the payment of additional study holidays, all calendar days (including non-working holidays) falling within the period of such holidays provided in accordance with the certificate-call of the educational institution (clause 14 of Regulation No.  922) are subject to payment.

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

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

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

Vacation pay for 14 cal. days is equal to 5,972.70 rubles. (150,000 rubles / 12 months / 29.3 days x 14 days).

Recall that the payment of study leave, taking into account the provisions of Art. 136 of the Labor Code of the Russian Federation should be made no later than three days before its start. If the day of payment of vacation pay coincides with a weekend or non-working holiday, vacation pay is made on the eve of this day or at an earlier date (Letter of Rostrud dated 07/30/2014 No. 1693-6-1).

Taxation of the amounts of payment for study leave with personal income tax and insurance premiums

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

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

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

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

Insurance premiums. The amount of average earnings due to the employee during his stay on study leave is subject to insurance premiums paid to the PFR, FSS and FFOMS. The amount of vacation pay is included in the base for calculating insurance premiums in full on the date of their accrual (clause 1, article 7, clause 1, article 8, clause 1, article 11 of the Federal Law No.   212-FZ).

Reflection in accounting operations for the accrual and payment of vacation pay

According to the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 07/01/2013 No.  65n, the expenses for paying study holidays for employees of an institution combining work with education are reflected in the type of expenses 111 “Fund for wages of institutions” and sub-article 211 “Salary » KOSGU. According to the same codes, the costs of paying personal income tax should be shown.

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

Based on this, and also in accordance with instructions No.   162n, 174n, 183n, operations for accruing and paying average earnings for the time the employee is on study leave will be reflected in accounting (budget) accounting with the following correspondence accounts:

Government institution (Instruction No. 162n)		State-financed organization (Instruction No. 174n)		Autonomous institution (Instruction No. 183n)
Debit	Credit	Debit	Credit	Debit	Credit
Vacation pay accrual
1 401 20 211	1 302 11 730	0 401 20 211	0 302 11 730	0 401 20 211	0 302 11 000
Calculation of personal income tax from the amount of vacation pay
1 302 11 830	1 303 01 730	0 302 11 830	0 303 01 730	0 302 11 000	0303 01 000
Payment of vacation pay from the institution's cash desk
1 302 11 830	1 201 34 610	0 302 11 830	0 201 34 610	0 302 11 000	0 201 34 000
Transferring the amount of vacation pay to the employee's bank card
1 302 11 830	1 304 05 211	0 302 11 830	0 201 11 610	0 302 11 000	0 201 11 000 0 201 21 000
Transfer of personal income tax
1 303 01 830	1 304 05 211	0 303 01 830	0 201 11 610	0 303 01 000	0 201 11 000
Accrual of insurance premiums on the amount of vacation pay
1 401 20 213	1 303xx730	0 401 20 213	0 303 xx 730	0 401 20 213	0 303 xx 000
Transfer of insurance premiums to off-budget funds
1 303xx830	1 304 05 213	0 303xx830	0 201 11 610	0 303 xx 000	0 201 11 000 0 201 21 000

On the basis of a note-calculation, the amount of accrued average earnings retained by an employee of a budgetary institution during his study leave amounted to 10,000 rubles. The amount of personal income tax is 1,300 rubles, and insurance premiums - 3,020 rubles. (including contributions to compulsory social insurance in case of temporary disability and in connection with motherhood (2.9%) - 290 rubles; contributions to compulsory health insurance (5.1%) - 510 rubles; contributions to pension insurance, allocated to finance the insurance part of the labor pension (22%) - 2,200 rubles; contributions to social insurance against injuries (0.2%) - 20 rubles).

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

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

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

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

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

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

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

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

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

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

Every year at the end of spring, a session begins in educational institutions. Working students take study leave during this time. Read about the features of granting and processing paid study leave in the article.

Employees who combine work with study are entitled to paid and unpaid study leave (Articles 173-176 of the Labor Code of the Russian Federation). Right to granting study leave does not depend on whose initiative the employee is studying, who pays for the training, whether the employee is trained on a budgetary or commercial basis. There are no restrictions on the right to study leave for employees on probation. After all, according to part 3 of Art. 70 of the Labor Code of the Russian Federation during the period of probation, the provisions of labor legislation apply to the employee.

Conditions for granting study leave

Study leave is granted subject to a number of conditions established by Art. Art. 173 - 177 of the Labor Code.

Accreditation. An educational institution must have state accreditation. The form of the certificate of accreditation was approved by the Order of Rosobrnadzor dated 11.06.2009 N 1281.

First education. The education that an employee receives should be the first for him (of this level). Obtaining a bachelor's, graduate or master's degree is considered as obtaining a second higher professional education (paragraph 2, clause 5, article 6 of the Federal Law of August 22, 1996 N 125-FZ "On Higher and Postgraduate Professional Education").

Academic success. Leave will be given to those who study successfully. What is meant by the Labor Code is not established. According to experts, successful training is confirmed by a certificate issued by the university for the current session. If the certificate was issued to the employee, it means that he completed the curriculum for the previous semester.

If at least one of the conditions is not met , the employer can still grant study leave to the employee. But only if it is provided for by a collective or labor agreement (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).

Note. Cash compensation instead of study leave If an employee is entitled to paid study leave, it cannot be replaced by cash compensation. This conclusion follows from Part 1 of Art. 126 of the Labor Code of the Russian Federation. It states that only annual paid leave can be replaced with monetary compensation.

Refusal to grant study leave

Two educational institutions. If an employee is studying in two educational institutions, paid leave can only be granted in connection with training in one of them (at the employee's choice) (part 3 of article 177 of the Labor Code of the Russian Federation).

Part-time student. At a part-time job, paid study leave will not be given. An employee can receive it only at the main place of work (part 1 of article 287 of the Labor Code of the Russian Federation). To pass exams, part-time workers, as a rule, take annual paid leave or leave at their own expense.

Length of paid study leave

The length of paid study leave depends on the education your worker receives.

In the Russian Federation, the following educational levels are distinguished (sections 31 and 32 of the All-Russian classifier of information about the population, approved by the Decree of the State Standard of Russia dated July 31, 1995 N 412):

— basic general education (evening school);

— primary vocational education (vocational education);

- secondary vocational education (technical school, college, college);

— higher education (institute, university, academy);

— postgraduate education (residency, postgraduate studies, doctoral studies).

The duration of paid study holidays for students of educational institutions of various educational levels is shown in the table.

Table. Length of paid study leave

Grounds for study leave	Duration	Norm
University (evening and correspondence form)
	40 cal. days	Part 1 Art. 173 Labor Code of the Russian Federation
Passing the session at the 3rd - 6th courses	50 cal. days
Thesis defense and delivery state exams	4 months
Passing state exams	1 month
Technical school, college, school (evening and correspondence form)
Passing the session on the 1st and 2nd courses	30 cal. days	Part 1 Art. 174 Labor Code of the Russian Federation
Passing the session on the 3rd and subsequent courses	40 cal. days
Thesis defense and delivery state exams	2 months
Passing state exams	1 month
vocational school
Exams passage	30 cal. days during of the year	Part 1 Art. 175 Labor Code of the Russian Federation
Night school
Passing final exams in the ninth grade	9 cal. days	Part 1 Art. 176 Labor Code of the Russian Federation
Passing final exams in XI (XII) class	22 cal. days

What are required for study leave

Study leave is taken in the same way as annual paid leave. The only difference is that it is provided on the basis of a call certificate issued by an educational institution.

Help-call

Consists of two parts: help-call and help-confirmation. The organization issues leave to the employee on the basis of a call certificate. In particular, it specifies the duration of the study leave. It should not exceed the norms established in Art. Art. 173 - 176 of the Labor Code of the Russian Federation.

After the end of the study leave, the employee must bring to work a completed confirmation certificate. It proves the legitimacy of the employee being on vacation.

Help form approved:

- for university students - by Order of the Ministry of Education of Russia dated May 13, 2003 N 2057;

- for students of secondary vocational education - by Order of the Ministry of Education of Russia of December 17, 2002 N 4426.

Institutions of primary vocational education develop the form of a certificate-call independently.

Employee Statement

To receive study leave, an employee must write an application in any form (a sample is provided). The application should be accompanied by a certificate-call, which should indicate the specific terms for granting leave.

Sample application for study leave

to CEO

CJSC Veterinary Clinic "Fluffy Friend"

Lisitsyn A.L.

from a laboratory assistant

Khomyakova N.N.

Statement

I beg grant study leave with the preservation of average earnings from May 28 to June 15, 2012 for a duration of 19 calendar days to pass the examination session at the Moscow State Academy of Veterinary Medicine and Biotechnology. K.I. Scriabin.

Application: reference-call dated 18.05.2012 N 1234

Khomyakov N.N. Khomyakov

Leave order

Vacation is issued by order in the form N T-6, while:

- the column "for the period of work" is not filled;

- in sec. "B" of the order should indicate "additional leave with the preservation of average earnings" or "without pay (educational)". The fact is that in the Labor Code there is no concept of "study leave".

Personal card

Information about the granted study leave must be entered in section. VIII form N T-2. Entry in column 1 sec. VIII cards should be similar to the entry in section. "B" of the order to grant leave.

Postponement and extension of paid study leave

The procedure for granting and paying for study leave is largely similar to the procedure for granting and paying for annual leave. Therefore, the question often arises: is it permissible to extend or postpone paid study leave, as is possible with annual paid leave? Consider, in relation to paid study leave, several situations in which annual paid leave is extended or postponed.

Holiday during study leave

If the period of study leave falls on non-working holidays, the study leave shall not be extended. Such a conclusion can be drawn from part 1 of Art. 120 of the Labor Code of the Russian Federation. Study leave does not apply to rest time and is provided strictly for the days indicated in the call certificate. At the same time, non-working holidays falling on vacation are paid as vacation days (clause 14 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, 2007 N 922).

The student fell ill during the session

The legislation does not provide for the possibility of extending study leave in the event of temporary disability during this period. 29.12.2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood").

Study leave coincides with other holidays

As a general rule, an employee cannot be on two holidays at the same time.

Annual paid vacation. If the examination session begins during the annual leave, the employee must interrupt the main vacation, and transfer the rest of it to another period by agreement with the employer. In this case, you need to issue an order to recall the employee from vacation.

Holiday to care for the child. If an employee is under one and a half (three) years old, she can also be granted study leave on the condition that she interrupts her parental leave.

Study leave and vacation experience

Consider how vacation experience and study leave depend on each other.

Is vacation time required for study leave?

The right to study leave does not depend on the length of time an employee has worked for a given employer. On the basis of a certificate-call, an employee can take a vacation at any time.

Does study leave interrupt vacation experience?

Study leave does not reduce vacation experience. The time of paid study holidays is included in the length of service, giving the right to the annual basic paid leave. Such a conclusion can be drawn on the basis of Part 1 of Art. 121 of the Labor Code of the Russian Federation. Indeed, during the study leave, the employee, although he does not work, retains his place of work and position. However, when calculating vacation pay, the time spent on study leave is excluded from the billing period (paragraph “a”, 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, 2007 N 922).

Note. Can an employee be fired on study leave?

As follows from the norm, Part 6 of Art. 81 of the Labor Code, during the period of vacation, an employee cannot be dismissed at the initiative of the employer (except in the case of liquidation of the organization). This rule also applies to study holidays.

If the notice period for dismissal expires during the period of study leave, the employee should be dismissed on the first working day after the end of the leave.

Labor legislation establishes additional guarantees for employees who combine work with training, including the right to study leave. It is provided in calendar days, regardless of the actual duration of the employee's work with the employer. Study leave is granted to the employee upon his written application. An application for study leave is written in any form addressed to the head of the organization. A certificate-call from an educational institution must be attached to the application without fail.

The employer is obliged to provide the employee with study leave, regardless of the amount of time worked.
Study leave can be either paid or unpaid. 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.
Study leave is granted to employees who receive the following types of education:
- higher education in bachelor's, specialist's or master's programs, as well as applicants for training in these educational programs (Article 173 of the Labor Code of the Russian Federation);
- higher education - training of highly qualified personnel (Article 173.1 of the Labor Code of the Russian Federation);
- secondary vocational education, as well as applicants for training in this type of education (Article 174 of the Labor Code of the Russian Federation);
- basic general education or secondary general education in part-time education (Article 176 of the Labor Code of the Russian Federation).
Student leave is granted subject to the following conditions:
- Guarantees and compensations for employees who combine work with education are provided upon receiving an education of the appropriate level for the first time (Article 177 of the Labor Code of the Russian Federation).
Consider an 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.
These guarantees and compensations may 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;
- if an employee combines work with education at the same time in two organizations engaged in educational activities, guarantees and compensations are provided only in connection with education in one of these organizations (at the choice of the employee). This is also mentioned in Art. 177 of the Labor Code of the Russian Federation.
Consider an example:
The 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.
It should be borne in mind that the employer may refuse the employee's request, citing the fact that this condition is not spelled out in the labor (collective agreement). In this case, the employer has the right to do so;
- the educational institution in which the employee is trained must have state accreditation.
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;
- study leave can be granted only on the basis of a certificate-call from an educational institution;
- study leave is granted for a duration not exceeding that specified in Sec. 26 of the Labor Code of the Russian Federation. Exception: the employer can provide educational leave of longer duration, provided that this is stated in the labor (collective) agreement.

Registration and payment of study leave

Study leave is granted on the basis of an employee's application and a call certificate. Then an order is issued.
On January 1, 2013, the Federal Law of December 6, 2011 N 402-FZ “On Accounting” came into force. It does not contain requirements on the need to draw up primary accounting documents according to unified forms. The Ministry of Finance of Russia in Information N PZ-10/2012 noted that the forms of primary accounting documents established by the authorized bodies in accordance with other federal laws and on their basis remain mandatory. According to experts, 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 January 9, 2013 N 2-TK, dated January 23, 2013 N PG / 10659- 6-1, dated February 14, 2013 N PG / 1487-6-1).
The requirements for primary accounting documents contained in Art. 9 of Law N 402-FZ, can only be partially applied to documents used to process 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 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 January 5, 2004 N 1. The use of these unified forms in accordance with paragraph 4 of Art. 9 of 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 Ch. 26 of the Labor Code of the Russian Federation (additional leave with saving of average earnings or without saving wages). In parentheses, you can give the common name "educational". 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 specific dates for 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 regarding 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.
Note that the average daily earnings for vacation pay and compensation for unused vacation 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 of the Russian Federation) .
But in most cases, student workers do not work out the full billing period. If one or several months of the billing period were 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 allowance or maternity allowance - as well as in other cases specified in clause 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, 2007 N 922), average daily earnings is calculated by dividing the amount of actually accrued wages for the billing period by the aggregate of the average monthly number of calendar days multiplied by the number of full calendar months and the number of calendar days in incomplete calendar months (clause 10 of the said Regulation).
The number of calendar days in an 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.
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 certificate-call.
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 (clause 1 clause 1 article 9 of the Federal Law of December 29, 2006 N 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability and in connection with motherhood", subparagraph "a" of paragraph 17 of the Regulations on the peculiarities 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 motherhood, approved by the Decree of the Government of the Russian Federation of June 15 2007 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 must 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. If the organization is late with payment, the employee may demand interest for each day of delay from the unpaid vacation pay (Article 236 of the Labor Code of the Russian Federation). In addition, for violation of the deadline for paying vacation pay, a fine is possible under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. 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 grant of study leave is also made in sect. VIII "Vacations" of the personal card (form N T-2) of the employee.
In the time sheet (form N T-13) or the time sheet and payroll calculation (form N T-12) (approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 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 stored in the organization for at least five years (clause 417 of the List of standard administrative archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the storage periods, approved by Order Ministry of Culture of Russia dated August 25, 2010 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 the employee with study leave, which is due to him in accordance with the law or the collective agreement, labor contract, agreement, local regulatory act of the organization;
- on granting vacation less than required;
- to replace study leave with annual paid leave;
- on registration of leave without pay, in the case when it must be paid, - as well as the failure to provide other guarantees and compensations 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 Art. 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;
- for legal entities - from 30,000 to 50,000 rubles.

Guarantees and duration of study leave

Guarantees and compensations for employees receiving higher education are provided in accordance with the provisions of Art. 173 of the Labor Code of the Russian Federation.
In educational institutions with state accreditation, employees studying in higher educational institutions in part-time and part-time (evening) forms of education, the company must provide additional leave with the preservation of average earnings:

Form and type of education Duration of paid study leave (vacation) Reason
Correspondence education programs:
training of scientific and pedagogical staff in graduate school (adjuncture);
residency;
assistantship-internships 30 calendar days annually during training;
additional time spent on travel from the place of work to the place of study and back Article 173.1 of the Labor Code of the Russian Federation
Employees mastering programs for the training of scientific and pedagogical personnel in graduate school (adjuncture), as well as persons who are applicants for the degree of candidate of science Three months - to complete a dissertation for the degree of candidate of science Article 173.1 of the Labor Code of the Russian Federation
Correspondence and part-time (evening) forms of education for state-accredited programs: bachelor's, specialist's and master's programs 40 calendar days - for passing intermediate certification in the first and second years;
50 calendar days - to pass an intermediate certification at 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
Correspondence and part-time (evening) forms of education for state-accredited programs of secondary vocational education 30 calendar days - for passing intermediate certification in the first and second years;
40 calendar days - to pass the 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 form of education according to state-accredited educational programs of basic general or secondary general education To pass the state final certification:
9 calendar days - according to the educational program of 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

Paid study leave is granted to an employee if the following conditions are met at the same time (Articles 173, 174, 176, 177 of the Labor Code of the Russian Federation):
— state accreditation of educational programs;
- the employee receives education of this level for the first time;
- Successful employee training.
There is no concept of “successful training” in 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 choice of the employee (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.
Vacations associated with studying at an educational institution of higher or secondary vocational education are granted for the number of days indicated in the call certificate, but not more than the number specified in Art. Art. 173 and 174 of the Labor Code of the Russian Federation.
Usually, in order to provide educational leave, an employee studying at a higher or secondary educational institution submits an application, to which he encloses a call certificate 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 the current year. And it is the same for all training programs. Prior to this, various forms of certificates were used 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 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, the other - if unpaid leave was due.
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.
All possible reasons for granting study leave are now listed in the help-call:
- passing entrance exams;
— intermediate certification;
— state final certification;
- final examination;
— preparation and defense of the final 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 the educational institution according to educational programs that are mastered by the 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.
All educational institutions that implement training programs, the development of which by an employee-student allows him to claim the guarantees and compensations provided for by the mentioned Art. Art. 173, 173.1, 174 and 176 of the Labor Code of the Russian Federation.
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 grant of study leave a shorter period than that given in the call certificate. The desire of the employee to have as little loss of money as possible is understandable, because the payment for a day of study leave is lower than the payment 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 the right, and not the obligation of the employee, and in the legislation of the Russian Federation on labor there is no rule prohibiting the partial use of educational leave.
The help call 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 targeted use of study leave by him.
It should be noted 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 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 corresponding state-accredited basic general education program (clause 3 of Art. 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).
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 calculated in calendar days, and their duration depends on the purposes for which these holidays will be used.
The employer is obliged to grant unpaid leave:
- employees admitted to entrance examinations - 15 calendar days;
- employees - students of preparatory departments of educational organizations of higher education to pass the final certification - 15 calendar days;
- employees studying in higher educational institutions in full-time education, combining education with work: for passing intermediate certification - 15 calendar days;
- employees studying in higher educational institutions on a full-time basis, combining education with work - 4 months;
- for passing the final state exams - 1 month.
For employees who successfully receive higher education by correspondence, the employer pays for travel to the location of the educational institution and back once in the academic year.
Employees who successfully receive higher education in part-time and part-time (evening) forms of education for a period of up to 10 academic months before the start of the state final certification;
- at their request, a working week is established, reduced by 7 hours.
During the period of release from work, the specified employees are paid 50% of the average earnings at their main place of work, but not lower than the minimum wage.
By agreement of the parties to the employment contract, the reduction of working time is carried out by providing the employee with one day off from work per week or by reducing the length of the working day during the week.
In accordance with the provisions of Art. 173.1 (this article was introduced by the Federal Law of July 2, 2013 N 185-FZ) employees mastering the program:
– training of scientific and pedagogical staff in graduate school (adjuncture);
- residency;
- assistant traineeships;
— in part-time education, have the right to:
additional annual leave at the place of work lasting 30 calendar days with the preservation of average earnings.
At the same time, the time spent on travel from the place of work to the place of training and back is added to the annual additional leave of the employee, while maintaining the average earnings. The specified travel is paid by the employer;
one free day from work per week with payment in the amount of 50% of the salary received.
The employer has the right to provide employees, at their request in the last year of study, with no more than two additional free days from work per week without pay.
In addition, the above employees, as well as employees who are applicants for a PhD degree, are entitled to;
- to provide them with an annual additional leave of 3 months at their place of work to complete a dissertation for the degree of candidate of sciences while maintaining their average earnings.

Taxation of payments to employees who combine work with study

Consider whether an organization, when calculating income tax, can take into account the expenses incurred by it in connection with the provision and payment of study holidays and other established benefits to employees, and what taxes and insurance premiums it must accrue from these payments.

income tax

The cost of paying the average salary that is kept by the employee in accordance with the legislation of the Russian Federation for the duration of the study leave, as well as the cost of travel to and from the place of study, are related to labor costs and, therefore, reduce the taxable profit of the organization. This is stated in paragraph 13 of Art. 255 of the Tax Code of the Russian Federation.
Note that in the above paragraph we are talking only about those paid educational holidays, the provision of which is provided for by the current legislation - the Labor Code or Law N 273-FZ. But employers have the right to provide study leave in other cases (for example, when an employee receives a second higher education or when studying at a university that does not have state accreditation). In such situations, study leave is granted on the basis of an employment or collective agreement. The cost of paying them cannot be taken into account when calculating income tax, because in paragraph 24 of Art. 270 of the Tax Code of the Russian Federation states that for tax purposes, the costs of paying for vacations provided under a collective agreement additionally in excess of those provided for by current legislation are not taken into account.
Suppose an employee is educated at a secondary specialized educational institution that has state accreditation, but is located in another city. In accordance with Part 3 of Art. 174 of the Labor Code of the Russian Federation, the employer once in the academic year is obliged to pay 50% of the cost of travel to the place of study and back. However, in an employment contract concluded with an employee, it may be established that the organization fully compensates for all travel expenses to and from the place of study, and not once in the academic year, but every session. When calculating income tax, the company has the right to include in the costs only 50% of the fare (once per academic year). The remaining amounts of compensation paid to the employee, she will not be able to take into account in expenses for the purposes of taxation of profits (clause 24, article 270 of the Tax Code of the Russian Federation).
Guarantees and compensations for employees who combine work with education in educational institutions that do not have state accreditation are established by a collective or labor agreement
As already mentioned, according to the Labor Code, the obligation of the employer to provide study leave and other benefits is not made dependent on whether the specialty received by the employee is related to his official duties.
There is no such restriction in the Tax Code. That is, the organization has the right to include in the expenses the amount of vacation pay accrued to the employee during the study leave, even if he is studying in a specialty that does not correspond to his labor functions. In addition, once in the academic year, the company can take into account in expenses the amount of compensation to the employee for the cost of travel to and from the place of study, paid in accordance with Art. 173 or art. 174 of the Labor Code of the Russian Federation.

Employees who combine work with study may go on study leave. This right is provided for by labor law.

Study leave cannot coincide with other holidays. For example, if an employee is on parental leave, then in order to receive study leave, he will have to interrupt it.

By analogy, the issue of annual leave is solved. In this case, study leave can be added to the annual one. In this case, the employee, among other things, will need an application for joining the vacation. An employee cannot demand a combination of two holidays; such a long absence from the workplace is possible only with the consent of the employer.

If an employee studies in two educational organizations at once, guarantees and compensations are provided only in connection with training in one of them. The choice of an educational organization in this case remains with the employee.

Attention

Please note that an employee who went on study leave cannot be deprived of the right to annual paid leave.

Study leave is granted in calendar days. At the same time, non-working holidays that fall during the vacation are included in the calculation of time. They are paid as normal calendar days. Vacation can be divided into several parts, but the total number of days should not exceed the established norms. Labor legislation does not provide for the possibility of recalling an employee from study leave.

Among other things, the employer cannot refuse to grant study leave or replace it with monetary compensation. This is due to the fact that this vacation is not equated to the employee's rest time, but is a guarantee that provides an opportunity to receive education.

Also, the employer once a year is obliged to pay travel (back and forth) to an educational organization for an employee who is studying at the correspondence department. At the same time, the employee must study under the programs of secondary vocational or higher education.

Travel for study under the higher education program is paid in full, and for the program of secondary vocational education - 50 percent of the fare.

Mandatory conditions

The right of a student employee to study leave is enshrined at the legislative level. At the same time, the Labor Code establishes conditions, the fulfillment of which obliges the employer to release the employee for certification or the development of educational programs.

Firstly, requirements are put forward for the educational organization in which the employee is studying. It must be state accredited. This status of the educational institution is confirmed by a certified copy of the certificate that the employee may request from the educational institution. Also, information on the availability of accreditation must be indicated in the call certificate (registration number, date of issue, full name of the body that issued the certificate of state accreditation), which is provided by the employee.

However, an employer can release an employee on paid study leave, even if the educational organization does not have state accreditation. In order to avoid misunderstandings with inspectors, it is better to register this possibility in an employment or collective agreement.

Secondly, it is obligatory to send those employees who receive education of the appropriate level for the first time on paid study leave. If the employee receives, for example, a second higher education, the employer is not obliged to let the employee go on study leave. Of course, if the corresponding “promise” is not spelled out in the labor (collective) agreement or the employer himself did not send the employee to receive a second higher education.

Since September 1, 2013, the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation” has been in force in Russia. It fixes the following levels of general education:

• preschool general education;
• elementary education;
• basic general education;
• secondary general education.

And levels of vocational education:

• secondary vocational education under the training programs for skilled workers (employees), mid-level specialists;
• higher education - bachelor's degree;
• higher education - specialty or master's degree;
• higher education - training of highly qualified personnel in the programs for the training of scientific and pedagogical personnel in graduate school (adjuncture), residency programs, assistant-internship programs.

If an employee who has a diploma of secondary vocational education with the qualification of a skilled worker (employee) studies under the training programs for mid-level specialists, then this is not a second or subsequent secondary vocational education.

The second higher education is considered to be received:

• for undergraduate or specialist programs - by persons with a bachelor's (specialist's or master's) degree;
• for master's programs - by persons with a specialist (master's) diploma;
• for residency or assistant-internship programs - by persons who have a diploma of completion of residency (assistant-internship);
• for training programs for scientific and pedagogical personnel - by persons who have a postgraduate diploma (adjuncture) or a candidate of science diploma.

At the same time, training in the magistracy of an employee with a bachelor's degree will not be a second higher education. Therefore, such an employee can take advantage of the guarantees provided for by labor legislation.

The call certificate must indicate what level of education the employee receives.

Thirdly, a working student must show academic success. Establishing such a condition, the Labor Code does not contain clarifications of what exactly is meant by successful study. In practice, it is considered that the training is successful if the working student has no debt for the previous course (semester), he passed all tests (works, exams) and is not expelled from the educational institution. Also, the employee must provide a certificate-call from the educational organization.

Duration and "payment" of the session

Labor legislation establishes specific terms of study leave, which the employer is obliged to provide to the employee. The duration depends on the purpose of the leave and the form of study. At the same time, depending on the reason for the leave, it can be provided both with pay for the session, and without pay (see table).

Table 1. Duration of paid leave

Type of education	Leave reason	Duration	Payment
Higher education under the bachelor's, specialist's or master's degree programs	Entrance tests	15 calendar days
	Passing the final certification of the preparatory departments of higher educational organizations	15 calendar days	Without pay
		15 calendar days per academic year	Without pay
	Passing the final state exams (full-time education)	1 month	Without pay
	Preparation and defense of the final qualifying work and passing the final state exams (full-time education)	4 months	Without pay
		40 calendar days
	Mastering educational programs of higher education in a shortened time on the 2nd year (correspondence or part-time education)	50 calendar days	Maintaining average earnings
	Intermediate certification at the 3rd and each of the subsequent courses, respectively (correspondence or part-time education)	50 calendar days	Maintaining average earnings
	Passing the state final certification (correspondence or part-time education)	up to 4 months	Maintaining average earnings
Higher education - training of highly qualified personnel	Preparation for the defense of a dissertation for the degree of candidate of sciences	3 months	Maintaining average earnings
	Preparation for the defense of the dissertation for the degree of Doctor of Science	6 months	Maintaining average earnings
Secondary vocational education	Entrance tests	10 calendar days	Without pay
	Intermediate certification (full-time education)	10 calendar days	Without pay
	Passing the state final certification (full-time education)	up to 2 months	Without pay
	Intermediate certification at the 1st and 2nd year (correspondence or part-time education)	30 calendar days	Maintaining average earnings
	Intermediate certification of each of the subsequent courses (correspondence or part-time education)	40 calendar days	Maintaining average earnings
	Passing the state final certification (correspondence or part-time education)	up to 2 months	Maintaining average earnings
Basic general education or secondary general education	Passing the state final certification for the educational program of basic general education (part-time and part-time education)	9 calendar days	Maintaining average earnings
	Passing the state final certification for the educational program of secondary general education (part-time and part-time education)	22 calendar days	Maintaining average earnings

However, at the discretion of the employer, these periods may be extended. Relevant remarks must be contained in the labor or collective agreements.

Registration of study leave

Reduction of working hours

In addition to the right to study leave, an employee who combines work with education is provided with other guarantees.

Thus, an employee receiving higher or secondary vocational education in part-time and part-time forms of study for a period of up to 10 academic months before the start of the state final certification has the right to reduce the working week by seven hours. This time is paid in the amount of 50 percent of the average salary, but not less. At the same time, an agreement must be concluded between the employer and the employee, which indicates how the working time will be reduced: one day off from work per week or a reduction in the working day during the week.

When receiving education under the training programs for highly qualified personnel, an employee has the right to one free day from work per week, which is paid in the amount of 50 percent of the salary received. Also, the employer, at its discretion, may reduce the working week by two days to an employee who is studying under the training programs for highly qualified personnel in the last year (correspondence department). This time is not paid.

If an employee receives basic or secondary general education in part-time education, then during the academic year he has the right to reduce the working week by one working day or by the corresponding number of working hours (if the working day is reduced during the week). In this case, it is also necessary to conclude an agreement in which the method of reducing working hours will be determined. Payment for these hours is made in the amount of 50 percent of average earnings, but not lower than the minimum wage.

I.R. Svetlichnaya, lawyer, for the magazine "Practical Accounting"