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's written in employment contract and for this, the workplace has the necessary conditions. Otherwise, the employer can always refuse study leave, and absenteeism during the session will qualify as.

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

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

Students enrolled in graduate or doctoral programs are also entitled to paid vacation time during the session. Study leave must not coincide with other types of leave. So, if a student 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 common cases successful learning means no debts for previous study periods.

Collection of necessary documents

To apply for a study leave, a student needs to take at a university or other educational institution certificate-call of the established form 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.

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

But the maximum duration of paid leave does not increase.

Let's sum up the article. Paid leave for part-time students is guaranteed in full 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.

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. Answers to these and others topical issues you will find in this article.

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

Example: the employee has a secondary vocational education (for example, graduated from college). And so he decided to go to college in 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 where the employee is trained must have state accreditation. Register of accredited educational organizations can be found on the website of the Federal Service for Supervision of Education and Science.

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

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

5. Study leave is provided for a duration not exceeding that specified in the Labor Code of the Russian Federation. Exception: the employer 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, the part-time worker must either continue to work in his free time, or take leave for this time without pay (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 head 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 passing the state final certification are set at their request a working week reduced by 7 hours.

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

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

Rule 5. Calculation of average earnings during study leave

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

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

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

Carefully read chapter 26 of the Labor Code of the Russian Federation, as this chapter has undergone changes in connection with the entry into force of the new Law on Education.

Answers to the most common questions about study holidays

The employee asks to add the main vacation to the study leave. Is it correct?
The employee's request is invalid. The issue of joining the study leave to the annual paid leave is decided by agreement between the employer and the employee (part 2 of article 177 of the Labor Code of the Russian Federation).

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

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

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

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

This type of 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 average salary employee in 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 - annual earnings, 12 - the number of months in a year, 29.4 - 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 spells out the obligations of an organization in relation to a student employee only if they receive their 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 guarantor 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

The employer must provide the employee with paid or unpaid leave wages 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. visit preparatory courses on the basis of an educational institution - 15 calendar days once a year.
3. Conducting the practical part scientific work, defense of the graduation project, preparation and passing of 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 of temporary disability benefits is made from the first day of the expected start labor activity.
4. Holidays and days off during study leave are paid according to the average salary.

Application for the use of study leave, sample:

Before employees who decide to improve their level of knowledge by studying in educational institutions, the question arises: how is study leave paid, and to whom it can be provided. In the article we will analyze this issue from all sides.

Educational leave is the time given to employees undergoing training in special institutions to complete the study plan. This period of time can be both paid and unpaid, that is, at your own expense. On what it depends, we will analyze further.

The period of absence of an employee from the workplace due to study has the form:

• , i.e. provided for a certain period of time (in accordance with the documents available to the student and existing legal acts);
• reducing the employee's work time, i.e. reduction of the working week to four days or daily reduction of working hours.

The provision of leave due to training is regulated by articles 173-176 of the Labor Code of the Russian Federation.

Leave for the period of study is provided to employees undergoing training in full-time, part-time, evening, part-time and full-time forms at the following educational institutions:

• General education evening schools;
• Educational institutions providing special vocational education;
• higher education institutions;
• Universities under the bachelor's, master's and specialist's programs.

Registration of study leave

Registration of study leave is as follows:

1. The student writes an application addressed to the employer to provide him with the leave required by law to study or reduce working hours.
2. An invitation letter is attached to the application. This document, received at the place of study, has two parts. Upon completion of this training period, the employee returns the second part to the enterprise with a mark of successful completion of the training.
3. The head of the enterprise issues a vacation order. An example of this document is shown below.

Sample letter for study leave

How to calculate study leave

The period of exemption from work for the period of study is regulated by the Labor Code of the Russian Federation.

• Pupils receiving secondary education in the evening form of education, the employer is obliged to release from work for the period of passing exams for grade 9 - for 9 days, for grade 11 - for 22 days.
• The period of absence from work due to the passage of entrance examinations for enrollment in an educational institution of secondary professional level is 10 days;
• For admission to higher educational institutions - 15 days.
• The same 15 days are used by the employee to pass the final certification at the end of the preparatory courses at the university.
• Part-time students and students of evening departments for passing the examination session are entitled to leave in the amount of 40 calendar days for 1 and 2 training courses, and in subsequent courses of study, its duration increases to 50 days.
• If an employee is studying at an institution of secondary vocational education in the evening or correspondence department, his additional leave lasts 30 days on the 1st and 2nd year, and on subsequent ones - up to 40.
• Passing the intermediate certification of full-time students in universities lasts 15 days, and in secondary specialized institutions - 10 days.
• The preparation and defense of a graduation project, as well as state exams at a university, release an employee from work for a period of 4 months, regardless of the form of education.
• For students of secondary vocational institutions, this period lasts 2 months.

For some categories of students, according to the adopted laws, the employer is obliged to reduce the period of performance of labor functions. This category includes, first of all, students of general education evening schools. According to the law, during the entire academic year, their working week is reduced by 7 hours by reducing the working hours of daily shifts or by providing an additional free day.

The same reduction in the time of labor activity is provided to students of universities and secondary specialized educational institutions, correspondence students and evening students for a period of ten months before passing state exams and defending a thesis.

Study leave and benefits

Russian legislation has determined a number of benefits for student employees.

1. Exemption from the performance of professional functions for the time provided for by the educational schedule and legislative norms.
2. Reducing the time to fulfill labor obligations.
3. Financial payments during the study.
4. Reimbursement for travel expenses to and from school.

It should be noted that these benefits are not provided to everyone and not always in full.

Legal and unconditional release of employees from labor activity is possible in the case when the education they receive is the first in this department. Leave to receive a second higher or special professional education may be granted to an employee at the request of the employer. Or this time of study is made out as a vacation at your own expense.

Legal suspension of work with its subsequent material compensation for training is possible only at the main place of work of a citizen. In an enterprise where the work is part-time, it is possible to provide leave at your own expense. An exception in this case is the desire of the employer.

The provision and payment of leave for study is made only to those employees who do not have debts for curriculum. This information is confirmed by a certificate-call.

An employee is exempted from performing labor activities for study only in those institutions that have a state license. Otherwise, the wishes and possibilities of the employer are taken into account.

Study leave payment

In some situations, an employer is not required to make financial payments to its student employees. Such cases include:

• obtaining by the employee of the second education of this level;
• the educational institution does not have a state license;
• work at this enterprise is part-time work;
• the student treats studies in bad faith and is presented for expulsion;
• the time provided to the employee for passing exams at the preparatory departments of universities and for passing entrance exams to any educational institutions is not subject to payment;
• the law exempted the employer from paying compensation for the period of study of full-time students, passing their intermediate certification, state exams and graduation projects.

But, at the same time, the head of the enterprise has the right to pay for the education of his employees in the above situation, if there is a mutual agreement.

And yet, despite the above list, the employer in most cases pays for the period of study of its employees. How to calculate study leave? The employer is obliged to pay educational leave to employees in accordance with the adopted legal rules and norms.

The average salary is paid to an employee for the period of study leave in case of successful study in higher educational institutions and institutions providing special vocational education in part-time and part-time forms of education. This applies to periods for passing the session, state exams, defense of diplomas.

Pupils of general education evening schools are paid the average salary for the period of delivery final exams.

Payment in the amount of 50% of the amount of earnings is paid to part-time students and students of evening schools for the period of reduction of the working week.

Study leave is paid in the same way as regular leave. Pay Money made three days before the start of this period.

In the absence of confirmation that the employee was at school (failure to provide a certificate from the educational institution), the employer may require the unscrupulous employee to return the money paid.

During the absence of an employee from the workplace due to study, it is not performed.

For part-time students studying in another city, a discount is provided for the return of the fare. But even here there are nuances.

• First, travel allowance is paid once per academic year.
• Secondly, part-time students studying at universities are paid 100% of the cost.
• Thirdly, for employees studying in special vocational schools, this figure is 50%.

In this situation, we are pleased with the concern of our state to increase the knowledge of citizens. A part-time student working at an enterprise, at least partially, is protected financially.

Study leave - features

The design and provision of study leave is somewhat similar to the main one, but there are some features.

The period of study leave is not extended in accordance with holidays or time of incapacity for work (sickness), as is the case during regular leave.

Study leave cannot be part of the main one laid down by law. If the employee's main vacation coincided with the study schedule, the head of the enterprise is obliged to postpone the legal vacation to another time, at the request of the employee.

The acquired specialty may not correspond to the professional obligations performed by the employee at the moment.

The employer is obliged to provide leave for study, regardless of when the employee entered the educational institution: before or after taking this job.

Labor Code Russian Federation provides our citizens with the opportunity to exercise their right to receive education without interrupting their production process. It is a sin not to use such a right.

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 as an accountant while avoiding 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 the employee’s training 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 study holidays for 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(for 7 hours) with payment for the time of release of 50% of average earnings, 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 Required documents for 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, in accordance with which, during the probationary 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 calculated from the next day after due date payment of amounts due to the employee up to and including the day of actual settlement. 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 educational leave must submit a call certificate in the form that is given in Appendix No. 1 to Order of the Ministry of Education of Russia dated May 13, 2003 No. 2057. 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 graduation qualifying work and passing the final state exams 4 months 2 months—— Passing the final state exams (if the program of the educational institution does not provide for writing and defending the final qualifying (thesis) work after graduation) 1 month 1 month—— Passing the exams—— 30 calendar days within one year— Passing the final exams in the IX grade———9 calendar days Passing the final exams in the XI (XII) grade———22 calendar days

Table 2. Length of study leave without saving average earnings

The purpose of the leave, for which employees is provided	Type of education
	average	professional
Entrance examinations to educational institutions (regardless of the form of education) - for employees admitted to entrance examinations	15 calendar days	10 calendar days
Passing final exams (regardless of the form of education) - for employees - students of the preparatory departments of universities	15 calendar days	—
Employees studying in state-accredited educational institutions full-time, combining study with work: a) to pass an intermediate certification;

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. Walking refers to disciplinary offenses for which the employer (on the basis of the explanations provided by the absent employee) has the right to apply different types disciplinary action under Art. 192 of the Labor Code of the Russian Federation (remark, reprimand, dismissal). To apply disciplinary action, 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).

———————————

<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 to employees for the period of study leave is calculated according to general rules established by Art. 139 of the Labor Code of the Russian Federation and 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. 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 to employees who receive higher education for correspondence and evening forms of education, for the preparation and defense of the final qualification work and the passing of the 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 final work, passing 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. Cash compensation for unused vacation the employer cannot pay, 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 period 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. Impact of non-working public holidays for 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. Given this, the annual paid leave is postponed to another time or, by agreement between 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 from among vacation days is not excluded, and 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 sick days 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 fell 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. Sick leave he was issued from 21 to 30 June 2011. The temporary disability benefit for this employee must be accrued and paid for the period from 27 to 30 June. 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 of 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.