Study leave accrual. Money question: how is study leave paid?

The modern edition of the Labor Code contains a large list of conditions and requirements for taking part-time students on paid leave 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 necessary conditions for this at the workplace. 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 is currently 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.
• With simultaneous training in educational institutions of different levels, leave is possible only for 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 general, 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 per calendar year, third year students and beyond - 40 days. No more than 2 months are given for the defense of the diploma and final exams.

Display in accounting

Records of study holidays in accounting should be made in section 8 of the employee's personal card form No. T-2 or a form of their 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.

The certificate refers to the 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 by the Labor Code of the Russian Federation, 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 TK. The amount of payment depends on the average earnings of a person per day.

According to the provisions of the Labor Code of the Russian Federation, not all student employees are entitled to such a privilege, but only:

• receiving the first education;
• students in institutions with state accreditation;
• having academic success.

Each session, the student is entitled to leave with pay.

To do this, he must provide the following documents:

• student ticket;
• certificate-call from the institute (Article 137 of the Labor Code);
• a document confirming the state accreditation of the educational institution;

Documents are provided to the director of the company. Such a vacation, like a standard planned one, must be paid before it starts.

Who will not be given?

It turns out that there are such cases:

• if a person receives a second (also subsequent) higher education;
• not having success in studies (Article 177 of the Labor Code);
• education takes place in a commercial university without accreditation;
• citizen works part-time.

REFERENCE. A separate question - what is considered a successful study? Only fives? No triplets? The Labor Code does not provide an answer to this question. Most companies understand this point as follows: the student has no student debt.

How long the study leave will last depends on many circumstances.(Art. 173,, 176 of the Labor Code of the Russian Federation). It should be remembered, however, that here there are restrictive limits - for example, for first and second year students of the correspondence department, the maximum is forty days per session. So, now let's move on to the main question: "How is study leave paid?"

Who is responsible for payment?

Is study leave paid for distance learning? Yes, but it all depends on the specific case, each of which you can find out below.

How is student leave paid?

It all depends on what kind of education a person receives, where he studies.

If this is the first higher education and he provided the employer with the relevant documents, the payment for educational leave occurs as expected, by the organization where the student works.

In other cases, a working student usually negotiates with the employer about a vacation “at his own expense”, that is, or try to take it. And here it all depends on what kind of relationship he has with the management of the company.

Is an employer obligated or required to pay for study leave? An entrepreneur is not at all obliged to satisfy requests for administrative leave, even the most deserving citizens.

It is enough for him to weightily say that in the absence of this employee, the business will suffer losses - that's all. The law does not provide for any punishment for intractable employers.

In the overwhelming majority of cases, if the employee successfully copes with his duties at work, the directorate meets him halfway and provides him with a week or two to pass the exams. But anything happens, often the employee has no choice but to quit.

So it is for this reason that students who study at the interview stage clarify the issue of leave for the session. Training cannot coincide with other holidays. It should be remembered that even a student cannot be deprived of the right to a planned annual paid vacation.

How is it calculated?

This question has many formulations, and here are some of them: “How to calculate study leave for part-time students?”, “How is student leave paid for part-time students?”.

Such a day off is paid according to the same principle as the annual planned one. Namely - starting from the average income, which, as a general rule, is calculated for the year.

Let's remember exactly how this is done. First you need to calculate the average daily income. In the formula, it will be denoted by S:

• S = Z/(12*29.3);
• Z is the average income;
• 12 - the number of months;
• 29.3 is the state-established average number of days in a month.

Now that we know the average daily income (S), we can calculate the vacation pay that will be given to the student. They will be labeled O:

• O = S * number of vacation days.

Before holiday pay the entrepreneur will withhold personal income tax from the resulting amount.

The obligation of the organization to pay for study leave

Can an employer refuse to pay study leave? No, the obligation of the enterprise, if the employee is registered in accordance with the rules of labor legislation (recall that these norms do not apply to workers), as well as:

• receives a first education or studies at an evening school;
• this is his main place of work (Article 287 of the Labor Code);
• the student successfully copes with the academic load(does not have "tails". In other words, we are talking about a session. But if suddenly in the middle of autumn a frame with a guilty head comes to the director and asks for a couple of days to pay off the debt - otherwise deduction - we can only talk about days at our own expense );
• the educational institution has state accreditation.

What if the employer refuses to pay?

Firstly, first answer the question of whether the employee has the right to it. And it may be that relations with the company are not sealed by an employment contract at all, but by a civil law one - that is, in this case we have paid services, what kind of vacation can we talk about?

Secondly, if an employee was previously expelled and is now receiving education at another university, this also does not oblige the entrepreneur to pay out of his own pocket for his studies - otherwise than by a court decision.

If the situation is completely transparent and devoid of ambiguity, you should first ask for an audience with a superior person and talk, with a hint that the employee knows his rights and, if anything, is ready to defend them.

Secondly, you can file a complaint with the commission on labor disputes, the prosecutor's office or the court (if such violations are systematic and the appeal to the labor inspectorate did not work).

But all this later.

And what to do first, if they don’t even let you in?

To begin with, the employee faces a dilemma: to obey and lose, perhaps, the university, or to show character and be put out of the door for absenteeism?

This is quite possible - if you just take it and not go to work. True, if we are talking about the usual planned rest, then absenteeism will not be considered absenteeism, even if the satrap refuses to comply. But the fact of the matter is that according to the law, study days off are not included.

Therefore, you can try to do this: the employee addresses the boss with a notice of impending absence from work with reference to the legislation and an explanation of the reasons. And you need to make sure that the head of the company accepted it - this is especially important!

In the future, this paper will play a role in the trial. So you can save not only the workplace, but also the salary, and perhaps even increase your authority in the eyes of the team and the employer itself.

ADVICE! If the court is inevitable, then in no case should one take up the case alone, without the help of an experienced lawyer specializing in labor law.

Firstly, the layman is rarely aware of all the nuances and possible loopholes in the law - and on the side of the entrepreneur there will be a venerable lawyer and, probably, more than one.

The statement of claim is submitted to the court of general jurisdiction at the location of the organization in the number of copies based on the number of participants in the analysis. It will need to attach the following papers:

• general passport;
• training documents;
• refusal of the authorities to pay and / or provide;
• correspondence with the boss;
• duty check.

Responsibility of the employer for failure to provide rest

If it is established that the rights of a citizen have been violated, the supervisory authority will issue an order to satisfy the requirement to grant leave - this is the first thing. Secondly, if the entrepreneur does not come to his senses, this threatens him with liability under Article 5.27 of the Code of Administrative Offenses and fine - up to fifty thousand rubles.

Of course, the best thing is to live peacefully, including with those who provide jobs. But if necessary, it is best to first consult with an experienced labor dispute lawyer - he will tell you how best to proceed in a particular given situation - with his help you can resolve the issue even without a trial.

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 salary is retained for the period of the 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 another specialty - in this case, he cannot 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 of the Federal Service for Supervision in Education and Science.

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 specified 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 can provide study leave for a 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 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.

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 manager issues an order (form No. T-6 or No. T-6a) to provide the employee with this guarantee,
• the accountant, in turn, draws up a 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 of taxes, as well as insurance premiums to non-budgetary 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 certification for a period of up to 4 months upon receipt of 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.

Having trouble with calculations? Come to the online course at the School of Accountancy. We will teach everything!

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The calculation of study leave in the year has not changed in comparison with previous years. Study leave is calculated in the same way as annual leave. Based on average earnings. On study leave, payment is made for each day, holidays and weekends are also taken into account, and in annual leave, the transfer of these days is used.

Study leave calculation sample

Vasya Pushkin was hired as a manager at McDonald's on February 1, %year% of the year. Vasya Pushkin also receives an extramural education in his fourth year at the university. This higher education is the first for him.

The university has a license for its students to receive education in this form and has state registration with the assignment of a certain category. On May 13, Vasya Pushkin applies for study leave from May 20 of the year.

Study leave is granted for 29 calendar days. If necessary, it can be increased up to 40 calendar days, which is the maximum for this type of vacation. McDonald's is obliged to pay Vasya Pushkin his vacation.

Calculation of vacation pay for study leave

The algorithm for determining the amount of payment, the calculation of study leave per year - an example:

1. We determine the time of work before granting vacation. (for Vasya Pushkin, this is February-April).
2. We will assume that all these months he worked out completely and did not miss working days due to illness or other reasons, and his earnings are 90,000 rubles. Holidays and weekends are taken into account in the final calculation.
3. Now we calculate what was the average daily earnings of Vasya Pushkin before the study leave according to the following formula - 90,000 rubles: 3 months: 29.4 (days per month on average) and we get 1020.40 rubles a day.
4. Now we consider how much he, in general, should receive for all 29 days of his vacation 1020.40 (rubles per day) * 29 days, which, in general, gives us 29,591.83 rubles.

Who can take study leave

Who can be granted this type of leave as educational? Educational leave, which is paid by the employer or company can take:

• an employee who is studying at a university, institute or academy or in institutions of secondary vocational education (college (vocational school), technical school, etc.) in correspondence, as well as evening education;
• an employee who is studying in educational institutions of primary vocational education (training and production complex, etc.) or general education institutions (schools, etc.)

In which case can a vacation pay paid by the company be provided? An employee is paid study leave only if several conditions are met:

1. The employee must receive this education for the first time. An exception is that an organization sends an employee to study under an agreement concluded with the company and the employee, if the employee has the required level of education, the company still has the right to send the employee for retraining.
2. The employee must be successful in learning.
3. Study leave should be associated with the passing of the session or with the defense of the graduation project.
4. An educational institution must have a license and have state registration with the assignment of a certain category.

An organization can provide an employee with training at a university that does not have state registration with the assignment of a certain category. But this should be written into the contract between the employee and the company. Calculation of study leave and its provision is carried out only at the place of the main work.

If there is another robot somewhere, then the leave will not be issued. If an employee studies in several institutions, how will the vacation be paid? In such cases, the employee chooses only one university, the rest will not be taken into account. If the study leave begins in the middle of the month, then payment will be based on hours worked.

Length of study leave

A paper that confirms the duration of the study leave is a certificate-call from the university, which the employee must bring to the place of work.

Forms for such certificates are approved by orders of the Ministry of Education of Russia for employees who receive higher education and a decree for employees who receive secondary vocational education.

By law, the manager of the company must give paid study leave to the employee, and this period does not depend on how long the employee has worked in this company. By law, there is a limit on the duration of paid study holidays.

STUDY LEAVE: PROCEDURE FOR PROVIDING,

DESIGNS AND TAX ACCOUNTING

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

Guarantees and compensation for employees who combine work with training are provided for in Art. Art. 173 - 177 of the Labor Code of the Russian Federation, as well as Art. 17 of the Federal Law of August 22, 1996 N 125-FZ "On Higher and Postgraduate Vocational Education". In particular, such guarantees include the right of these employees to additional (training) leave. Study holidays can be divided into two types. Firstly, these are holidays granted for admission to educational institutions, that is, for passing entrance exams to institutions of higher and secondary vocational education, as well as for passing final exams at the end of the preparatory departments of higher educational institutions, if they were students of these departments. And secondly, educational leave that employees can get while studying in institutions of higher and secondary vocational education (for passing intermediate certification, passing final exams, etc.), as well as in evening (shift) schools and institutions of primary vocational education.

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

It should be noted that employees are entitled to educational leave in all forms of education: full-time, evening and part-time.

Conditions for granting study leave

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

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

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

Example 1 An employee of Kristall LLC N.A. Mikhailov is on probation. He is studying part-time in his second year of high school. In May 2011, the employee submitted to the organization all the necessary documents for registration of study leave. The employer does not have the right to refuse N.M. Mikhailov in granting study leave, citing the fact that he is on probation. Indeed, in this case, the norms of Art. 70 of the Labor Code of the Russian Federation, according to which, during the probation period, the employee is subject to the provisions of labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements and local regulations of the organization.

In addition, at granting study leave named employee of Kristall LLC must take into account the following:

- dismissal of an employee at the initiative of the employer (including as a person who has not passed the probationary period) during the period the employee is on vacation is not allowed (Article 81 of the Labor Code of the Russian Federation);

- periods when the employee was actually absent from work (Article 70 of the Labor Code of the Russian Federation) are not counted in the probationary period.

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

Note. Study leave is granted to internal and external part-time employees and is paid only at the main place of work.

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

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

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

If, in accordance with labor law, an employee is entitled to paid study leave, the employer does not have the right (regardless of the reasons for such actions) to oblige the employee to take leave without pay. Otherwise, when an employee applies to the state labor inspectorate, the employer organization may be held administratively liable in the form of a fine in the amount of 30,000 to 50,000 rubles. or suspension of activities for up to 90 days. In addition, an administrative fine in the amount of 1,000 to 5,000 rubles may be imposed on the head of the organization. (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In addition to administrative responsibility for the delay in paying holiday amounts, the organization also bears financial responsibility. According to Art. 236 of the Labor Code of the Russian Federation, simultaneously with the payment of vacation pay, she must pay the employee interest in the amount of not less than 1/300 of the refinancing rate of the Bank of Russia from unpaid amounts for each day of delay. Interest is accrued from the next day after the due date for payment of the amounts due to the employee until the day of the actual calculation, inclusive. In this case, the obligation to pay the specified interest arises from the employer, regardless of the presence of his fault.

The procedure for granting and documenting study leave

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

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

- a certificate-call of an educational institution;

- application for study leave.

Note. By order of the Ministry of Education of Russia, the form of a certificate-call is approved only for higher and secondary specialized educational institutions. Therefore, employees studying in educational institutions of primary vocational education submit these documents in accordance with forms independently developed by these institutions.

Help-call. This document from an educational institution is the basis for granting study leave, as well as other guarantees for employees who combine work with study. The form of the certificate-call depends on the status of the educational institution and the grounds on which it is issued. So, for example, an employee who studies at a higher educational institution and has the right to paid study leave must submit a call certificate in the form that is given in Appendix No. 1 to Order No. 2057 of the Ministry of Education of Russia dated 13.05.2003. and having the right to leave without pay, must submit a certificate-call in the form given in Appendix No. 2 to the said Order. Employees entering and studying in secondary specialized educational institutions submit certificates-calls according to the forms approved by Order of the Ministry of Education of Russia dated December 17, 2002 N 4426.

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

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

Table 1. Length of study leave while maintaining average earnings

—Preparation and defense of the final qualifying work and passing the final state exams4 months2 months——Passing the final state exams (if the program of the educational institution does not provide for writing and defending the final qualifying (diploma) work after graduation)1 month1 month——Passing the exams——30 calendar days within one year—Passing final exams in grade IX———9 calendar daysPassing final exams in grade XI (XII)———22 calendar days

Table 2. Length of study leave without saving average earnings

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

c) to pass the final state exams / final exams (if the program of the educational institution does not provide for the writing and defense of a qualifying (thesis) work upon graduation)

15 calendar days per academic year

10 calendar days per academic year

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

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

Note. Absenteeism refers to disciplinary offenses for which the employer (based on the explanations provided by the absent employee) has the right to apply various types of disciplinary sanctions under Art. 192 of the Labor Code of the Russian Federation (remark, reprimand, dismissal). To apply a disciplinary sanction, the employer must carry out a number of mandatory procedures established by Art. 193 of the Labor Code of the Russian Federation.

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

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

Based on the above duly completed documents, the employer is obliged to provide the employee with study leave, as well as accrue and pay vacation pay. To do this, the employer:

- issues an order to grant study leave in the form N T-6<1>;

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

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

- indicates the days of vacation in the time sheet in the form N T-12<1>or N T-13<1>by putting down the letter code "U" (for paid leave) or the letter code "UD" (for unpaid leave).

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

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

The procedure for paying vacation pay

Vacation pay for employees for the period of study leave is calculated according to the general rules established by 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 N 922. To determine the amount of vacation pay, you need to divide the amount of wages accrued for the last 12 calendar months before going on vacation, divided by 12 and 29 ,4, and then multiply the result by the number of calendar days of vacation.

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

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

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

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

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

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

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

Typical situations when granting study leave

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

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

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

It often happens that the certificate-call indicates one period of study leave and, in accordance with this period, vacation pay is accrued to the employee, and another period (shorter) is indicated in the confirmation certificate. This is possible, for example, if the employee passed the exams ahead of schedule. In such a situation, the recalculation of the amount of vacation pay is not made and the vacation does not stop.

Note. Documents on payment for study holidays (applications, decisions, certificates, correspondence) must be kept until the end of the need for these documents, but not less than five years (clause 417 of the List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations , indicating the terms of their storage, approved by the Order of the Ministry of Culture of Russia dated August 25, 2010 N 588).

Example 4 CJSC Agat employee S.M. Ivanov studies in absentia at a higher educational institution. He was granted paid study leave within the time specified in the call certificate - from May 14 to June 5, 2011. S.M. Ivanov passed his tests and exams ahead of schedule, therefore, in the confirmation certificate submitted when he returned to work on June 6, 2011, other periods of study leave are indicated - from May 14 to May 31, 2011.

The fact of early delivery of the session or the defense of the diploma does not oblige the employee to interrupt the study leave and go to work. Recalculation of holiday amounts in such cases is not made. And the actions of the employee cannot be qualified as absenteeism.

If non-working holidays fall during the study leave, then these days are taken into account and paid as study leave days. On non-working holidays, study leave granted to an employee in connection with studying at an educational institution is not extended (Table 4).

Table 4. The impact of non-working holidays on the duration and payment of study and annual leave

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

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

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

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

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

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

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

Example 6 Let's use the condition of Example 5. Suppose S.B. Potapov, while on study leave (from June 1 to 26), fell ill. The sick leave was issued to him from June 21 to June 30, 2011. The temporary disability benefit for this employee must be accrued and paid for the period from June 27 to June 30. During the period of illness falling on study leave, the employee is not entitled to benefits.

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

income tax. Expenses for payment of study leave granted subject to the requirements of Art. Art. 173 - 177 of the Labor Code of the Russian Federation, are taken into account for the purposes of taxation of profits as part of labor costs. This is stated in paragraph 13 of Art. 255 of the Tax Code of the Russian Federation. If vacation days fall in different reporting periods, then when determining the tax base for income tax, the amount of accrued vacation pay is included in expenses in proportion to the vacation days falling on each reporting period (Letters of the Ministry of Finance of Russia dated 04.22.2010 N 03-03-06 / 1 /288 and dated April 13, 2010 N 03-03-06/1/255).

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

income tax and insurance premiums. The amounts of payment for study holidays are subject to personal income tax and insurance contributions to off-budget funds in the generally established manner. Since, according to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation and Art. 9 of the Federal Law of July 24, 2009 N 212-FZ, these amounts are not included in the list of payments exempt from personal income tax and insurance premiums.