When combining work and study, the employee has the right to be granted study leave by the employer. It is in no way connected with the main vacation, but can be attached to it. Depending on the form of training and the category of education received, the employee will have paid study leave or not.

The first sheet of the summons certificate is attached to the application. The second part is given to the employer after the employee visits an educational institution, passes a session, entrance exams or defends a thesis. This certificate confirms that the employee did not use his vacation in vain. That is, he successfully studies at an educational institution and has the right to receive the next vacation if necessary.

Providing study leave upon receipt of the first higher education

Upon receipt of the first higher education, the employer is obliged to pay the employee study leave if:

• he is studying part-time or part-time;
• The educational institution has state accreditation.

An employer can provide an employee with study leave even if the educational institution does not have state accreditation. But such a provision must be spelled out in a collective agreement or in another local regulatory act of the employer.

The employer is obliged to pay the employee:

• 40 calendar days of paid leave to pass the exam in the first two years of study;
• 50 calendar days of paid leave to pass a session in subsequent courses;
• up to 4 months of paid leave to undergo state accreditation and defend a thesis.

The employee goes on vacation on the basis of an application, the attachment to which is the first part of the summons certificate. The form of the certificate was approved by the Ministry of Education of Russia by order No. 1368 of December 19, 2013. The application is written in any form.

An employer does not have the right to refuse to grant an employee study leave. This is a violation of labor laws.

17.01.2018

is a break in an employee’s work provided at the place of work in connection with study.

Weekends are issued at the request of the employee with an attached certificate of summons.

To avoid violation of labor standards, you should be guided by Ch. 26 of the Labor Code of the Russian Federation, its individual articles regulate the registration procedure and determine guarantees and compensation for a student employee.

Who is eligible under the Labor Code?

Categories of workers and grounds for registration are prescribed in articles, , 177 chapter. 26 Labor Code of the Russian Federation. In some cases, the provided study days are paid, but not always.

To whom is it provided with payment?	To whom is it provided without payment?
Part-time or part-time students receiving first higher/secondary education in a profession (for transitional and final work)	Full-time students receiving their first higher/secondary education in their profession (for transitional and final work)
Postgraduate students, assistant trainees, residents only by correspondence	Persons entering higher or secondary educational institutions (for introductory work)
Persons receiving general education on a part-time basis (exclusively for preparation for the control state certification)	Graduates of the preparatory departments of the university (for submitting the final work)

For the specifics of granting study leave to part-time students, see - how many days are required, and in what cases is payment made?

Step-by-step instructions for registration

How to apply for student leave at work:

• Step 1. Receive a package of documents from the employee.
• Step 2. Issue an order by the employer.
• Step 3. Pay for study leave.
• Step 4. Make entries in the vacationer’s personal card.
• Step 5. Fill in the fields of the timesheet with information about the reasons for absence.

What documents must the employee provide?

In order for the employer to arrange training days off, the worker at work must submit two documents to management:

1. Statement— a personal written request from an employee for a break from work.
2. Help-call- an official standard document from an educational institution.

How to write a statement?

After registration, both documents are submitted by the employee to the responsible person of the employer - a specialist in the human resources department, immediate superior, head of the company (depending on the rules established in the company).

Submission deadlines

How many days before study leave an employee submits documents is not specified in labor laws. However, it is clearly stated Deadline for paying vacation pay is 3 days in advance, not later than. It is logical that an application should be required from the employee no later than the specified period.

Important! If an employee submits documents immediately before the start of student leave, the employer will not have time to issue an order, assign and issue payment without violating the Labor Code of the Russian Federation, but he has no right to refuse an employee.

To minimize risks and avoid violations and fines, the employer is recommended enter a specific deadline in the LNA, no later than which the employee must submit documents.

Employer's actions

After receiving papers from the worker confirming the validity of the request for days off, the employer draws up. The form of this administrative form can be standard or free. Laws do not limit the employer’s right to independently determine the form of the order that is convenient for use. The main thing is to have a sufficient amount of details.

As a rule, personnel officers traditionally issue orders using the standard T-6 form. This form contains three sections: A, B and C. When applying for study leave, section A is not filled out, section B reflects data on the break from work provided, and section C contains information transferred from section B.

Example of order T-6:

It is possible to combine several types of vacations. For example, an employee, upon his request, is entitled to study leave and, according to the schedule, paid annual leave. In such a situation, it is enough to draw up one order form with Section A filled in with data on annual leave and Section B with information on student leave. In section B, indicators A and B are summed up.

To issue an order, the personnel officer fills out the T-6 form:

• information about the employee;
• the type of leave being issued is “study”, it is specified with or without payment;
• the duration of vacation time, expressed in calendar days (this parameter is determined by the call, taking into account the standards prescribed in the Labor Code of the Russian Federation);
• start and end date of student leave.

You can make up free form order, an example of this design:

If the certificate says the number of days required is more than the number prescribed for a given case in the code, then you should be guided, first of all, by the latter. The employee is given a number of paid days off for study, equal to that specified in the Labor Code of the Russian Federation; the rest of the days on the call certificate is also provided, but without payment.

Deadline for drawing up an order

The order serves as the basis for payment to the vacationer. According to the Labor Code of the Russian Federation, there is a deadline for payment of student leave - no later than three days before the start of the vacation period. Respectively, the order must be issued taking into account the terms of payment - three days in advance, not later than.

Filling out a personal card

The fact of registration of study leave is recorded in the personal card. If it is drawn up according to the standard form T-2, then an eighth section is provided for completion. According to the order, the following data is sequentially entered into it:

1. Type of leave – “study” is indicated.
2. The work period is not filled.
3. Number of calendar vacation days.
4. Start and end dates of study holidays, according to the order.
5. Documents grounds for registration - details of the certificate and order.

Example of filling out form T-2:

Designation of student days off in the report card

The timesheet is prepared by all employers to reflect data on time worked and any deviations according to the standard form T-12 or T-13. During the period of study leave, the employee is absent from the workplace. For such cases, a corresponding letter or number designation is provided:

• U or 11– if days off are paid;
• UD or 14– if study leave is not paid.

Example of filling out form T-12 on paid study leave:

Sample without saving earnings:

Deadlines for payment of vacation pay

The order, after execution and approval by the manager, serves as a documentary basis for issuing funds for vacation time.

For all days of study leave, the worker retains his earnings, calculated on average based on income for the last 12 months. All calendar vacation days, including holidays and weekends, are subject to payment. — step-by-step instructions and calculation examples.

Important! According to the Labor Code of the Russian Federation, the deadline for payment of educational leave is established - no later than 3 days before the first day of vacation.

Violation of this deadline is unacceptable and leads to the imposition of liability on the official representing the organization and on the organization itself. Fines make up 10 – 20 thousand rubles. for officials and 30 -50 thousand rubles. For the company. Plus, there is an obligation to assign compensation for each overdue day; the amount of compensation payment is 1/150 of the key rate of the amount of vacation pay not paid on time.

Useful video

Features of registration of student paid and unpaid leaves are discussed in detail in the video:

Providing a break from work for study requires the implementation of a number of steps on both sides of the employment relationship: the employee is obliged to submit applications and receive a standard summons certificate at the place of study, the employer is obliged to issue an order at the request of the applicant and, if necessary, pay for the days off provided. The registration process is completed by making an entry in the T-2 personal card and making marks on the report card for days of absence.

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

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

Conditions for granting study leave

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

Accreditation. The educational institution must have state accreditation. The form of the accreditation certificate was approved by Order of Rosobrnadzor dated June 11, 2009 N 1281.

First education. The education that an employee receives must be his first (at this level). Obtaining a bachelor's, certified specialist or master's degree is considered as receiving a second higher professional education (paragraph 2, paragraph 5, article 6 of the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education”).

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

If at least one of the conditions is not met , the employer can still grant study leave to the employee. But only if this is provided for by a collective or labor agreement (part 6 of article 173, part 6 of article 174, part 2 of article 175, part 2 of article 176 and part 1 of article 177 of the Labor Code of the Russian Federation).

Note. Monetary compensation instead of educational leave If an employee has the right to paid educational leave, it cannot be replaced with monetary compensation. This conclusion follows from Part 1 of Art. 126 Labor Code of the Russian Federation. It states that only annual paid leave can be replaced with monetary compensation.

Refusal to grant study leave

Two educational institutions. If an employee is studying in two educational institutions, paid leave can be provided only in connection with studying in one of them (at the employee’s choice) (Part 3 of Article 177 of the Labor Code of the Russian Federation).

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

Duration of paid study leave

The length of paid study leave depends on the type of education your employee is pursuing.

In the Russian Federation, the following educational levels are distinguished (sections 31 and 32 of the All-Russian Classifier of Information on the Population, approved by Resolution of the State Standard of Russia dated July 31, 1995 N 412):

— basic general education (evening school);

— primary vocational education (vocational school);

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

— higher education (institute, university, academy);

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

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

Table. Duration of paid study leaves

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

What are required to apply for study leave?

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

Help-call

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

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

Certificate form approved:

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

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

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

Employee statement

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

Sample application for study leave

to CEO

JSC "Veterinary hospital "Furry Friend"

Lisitsyn A.L.

from the laboratory assistant

Khomyakova N.N.

Statement

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

Appendix: reference-call dated 05/18/2012 N 1234

Khomyakov N.N. Khomyakov

Order on granting leave

The leave is issued by order in Form N T-6, in this case:

— the column “during the period of work” is not filled in;

- in section “B” of the order should indicate “additional leave with preservation of average earnings” or “without preservation of wages (study).” The fact is that the Labor Code does not contain the concept of “study leave”.

Personal card

Information about the granted study leave must be entered in section. VIII form N T-2. Entry in column 1 section. VIII card should be similar to the entry in section. “B” of the order for granting leave.

Transfer and extension of paid study leave

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

Holiday during study leave

If the period of study leave falls on non-working holidays, the study leave is not extended. This conclusion can be drawn from Part 1 of Art. 120 Labor Code of the Russian Federation. Study leave does not apply to rest time and is granted strictly for the days specified in the summons certificate. In this case, non-working holidays falling on vacation are paid as vacation days (clause 14 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

A student fell ill during a session

The legislation does not provide for the possibility of extending study leave in the event of temporary disability occurring during this period. Temporary disability benefits for an ill student employee will be accrued only from the day he was supposed to return to work (clause 1, part 1, article 9 of the Federal Law dated 12/29/2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”).

Study leave coincides with other leaves

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

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

Holiday to care for the child. If the employee stays for up to one and a half (three) years, she can also be granted study leave on the condition that she interrupts her maternity leave.

Study leave and vacation experience

Let's look at how vacation experience and study leave depend on each other.

Is vacation experience required for study leave?

The right to study leave does not depend on the length of time an employee works for a given employer. Based on the call certificate, the employee can take leave at any time.

Does study leave interrupt the vacation period?

Study leave does not reduce the vacation period. The time of paid study leave is included in the length of service, which gives the right to annual basic paid leave. This conclusion can be made on the basis of Part 1 of Art. 121 Labor Code of the Russian Federation. Indeed, during study leave, although the employee does not work, he retains his place of work and position. However, when calculating vacation pay, the time spent on study leave is excluded from the calculation period (clause “a”, clause 5 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922).

Note. Is it possible to fire an employee while on study leave?

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

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

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 ending, and the next exam session is coming soon. In accordance with the law, these employees are entitled to study leave. Let's consider the features of their provision, documentation and payment, and how an accountant can avoid additional problems.

Guarantees and compensation for employees combining work with training are provided for in Art. Art. 173 - 177 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 Professional Education.” In particular, such guarantees include the right of these employees to additional (study) leave. Study leaves can be divided into two types. Firstly, these are leaves 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 preparatory departments of higher educational institutions, if they were students of these departments. And secondly, study leaves that employees can receive 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 training. education.

According to Art. 173 of the Labor Code, employees who are sent for training by the employer themselves, as well as those who have entered an educational institution on their own initiative, have the right to study leave. In addition, the employer is obliged to provide these vacations regardless of whether or not the employee’s training is related to his job responsibilities, whether he began studying before or after being hired, and whether or not the employee is on a probationary period.

Please note that employees are entitled to educational leave for all forms of training: full-time, evening and part-time.

Conditions for granting study leave

According to Art. 11 of the Labor Code of the Russian Federation, all employers are required to provide educational leave, regardless of their form of ownership and type of activity. At the same time, despite the employee’s right to study leave, these leaves are provided provided that the requirements established by Art. Art. 173 - 177 Labor Code of the Russian Federation. Thus, study leave can be taken out by an employee who is studying full-time, part-time or part-time (evening/shift) forms of study at an educational institution that has state accreditation. If the educational institution does not have state accreditation, the employee is granted leave only if the collective or employment agreement reflects the condition for granting study 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 professional education of the appropriate level and are sent for training by the employer on the basis of an employment contract or training agreement concluded in writing. If the above documents are available, the employee has the right to apply for study leave, despite the fact that the education he receives is not his first.

Note. In addition to study leave, an employee who combines work with training has the right to claim other guarantees and compensation provided for by the Labor Code. These include, in particular, the right to a shortened working week (by 7 hours) with payment during release of 50% of average earnings, but not less than the minimum wage, to pay for travel to the place of study and back, etc.

Example 1. Employee of Kristall LLC N.A. Mikhailov is on probation. He is studying part-time in his second year at university. In May 2011, the employee submitted to the organization all the necessary documents to apply 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, 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, collective agreements, agreements and local regulations of the organization.

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

— dismissal of an employee at the initiative of the employer (including as someone who has not completed the probationary period) while the employee is on vacation is not allowed (Article 81 of the Labor Code of the Russian Federation);

— the probation period does not include periods when the employee was actually absent from work (Article 70 of the Labor Code of the Russian Federation).

If an employee is studying simultaneously in two educational institutions, study leave is granted at his choice only in connection with studying in 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. Internal and external part-time workers are granted and paid for study leave only at their main place of work.

Example 2. Employee of Morozko JSC A.V. Novikov is receiving his first higher professional education at 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 of an employee receiving study leave. A.V. Novikov can receive study leave while studying at a given institution if the employment contract concluded with him states that study leave is provided provided that a document is presented from the educational institution confirming the employee’s call to the session.

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

If, in accordance with labor legislation, 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 employing organization may be brought to administrative liability 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 payment of vacation 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 an amount not less than 1/300 of the Bank of Russia refinancing rate on unpaid amounts for each day of delay. Interest is accrued from the next day after the due date for 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 on the employer, regardless of whether he is at fault.

The procedure for granting and documenting study leave

Study leaves provided by the employer are divided into leaves with preservation of average earnings and without preservation of wages. Vacations With while maintaining average earnings, the employer is obliged to provide employees with part-time and part-time (evening) forms of education during the entire training period. Leave without pay is issued to employees to take entrance exams to various educational institutions, as well as to take final exams at the end of preparatory departments of universities. Also, unpaid leave during the study period 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:

— certificate of invitation from the educational institution;

— application for study leave.

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

Help-call. This document from the educational institution is the basis for granting study leave, as well as other guarantees to employees who combine work with study. The form of the summons certificate 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 summons certificate in the form given in Appendix No. 1 to Order of the Ministry of Education of Russia dated May 13, 2003 N 2057. An employee entering a university and who has the right to leave without pay, must submit a summons certificate in the form given in Appendix No. 2 to the said Order. Employees entering and studying in secondary specialized educational institutions submit certificates of summons in the forms approved by Order of the Ministry of Education of Russia dated December 17, 2002 N 4426.

A summons certificate is issued by the educational institution to the employee before the start of study leave. It consists of two parts: directly from the call certificate and the confirmation certificate. The organization receives this document with the first part completed. It, in particular, 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 study leave.

Note: The duration of study leave (both with preservation of average earnings and unpaid), indicated in the summons certificate, 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. Duration of study leave with preservation of 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 upon completion of training)1 month1 month——Passing the exams——30 calendar days within one year—Passing final exams in grade IX———9 calendar days Passing final exams in grade XI (XII)———22 calendar days

Table 2. Duration of study leaves without maintaining average earnings

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

b) to prepare and defend final qualifying work and pass final state exams;

c) to pass final state exams/final exams (if the program of the educational institution does not provide for writing and defending a qualifying (diploma) thesis upon completion of training)

15 calendar days per academic year

10 calendar days in the academic year

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

The second part of the summons certificate is filled out by the educational institution and certified with a seal after study leave. It confirms that the employee used the study leave for its intended purpose, namely: he was actually in the educational institution that issued him the specified summons certificate. The employer gives this part to the employee upon receipt of a summons certificate from him before the vacation, and the employee returns it when returning to work from study leave. In case of failure to provide this document at the request of the employer, the period of absence of the employee from work may be classified 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 provided for in Art. 192 of the Labor Code of the Russian Federation (reprimand, reprimand, dismissal). To apply a disciplinary sanction, the employer must carry out a number of mandatory procedures established by Art. 193 Labor Code of the Russian Federation.

Application for study leave. Registration of study leave is a right, not an obligation of the employee. Therefore, he may or may not formalize it. 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 completely, but partially. For example, if the duration of vacation is 15 calendar days, specified in the call certificate, the employee can take out study leave for 10 calendar days.

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

Based on the above properly 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 form N T-6<1>;

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

- reflects information on the provision of study leave in section. VIII “Vacation” of the employee’s personal card in form N T-2<1>;

— indicates vacation days in the working time sheet according to 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 Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.

Note. There is no need to require a copy of the certificate of state accreditation of an educational institution from an employee who has applied for study leave, since all the necessary information (certificate number, date of issue, name of the body that issued the certificate) is available in the summons certificate.

The procedure for paying vacation pay

Vacation pay for employees during study leave is calculated according to the general rules established by Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, 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 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 the employee no later than three days before it starts. However, this article does not specify which days are meant—working or calendar days. According to the author, the employing organization is obliged to issue study leave no later than three working days before the start of the leave.

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

Table 3. Procedure for granting study leave to part-time employees

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

In accordance with Art. 173 of the Labor Code, the organization is obliged to provide paid study leave for a period of four months to employees who receive higher education through correspondence and evening forms of study, in order to prepare and defend their final qualifying work and pass the final state exams. Payment of vacation pay during such leave 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 does not have the right to pay for the specified leave in installments (for example, monthly), since this is not provided for by labor legislation.

Study leave is of a targeted nature. 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 final 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 should 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 employer’s actions are regarded as a violation of labor legislation, and therefore administrative liability measures established by Art. 5.27 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 leaves

As stated above, the duration of study leave that an organization must provide to a student employee is determined on the basis of a summons certificate. However, this period is not mandatory for the employer if the employee decides to use it partially or not 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 or paid to him at all.

Example 3. Employee of Avangard LLC N.A. Smirnova submitted to the organization a letter of invitation from the university for the provision of paid study leave from April 1 to April 25, 2011 (25 days). In her 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 entitlement leave at his own discretion - in whole, in part or not at all.

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

It often happens that the summons certificate indicates one period of study leave and, in accordance with this period, the employee is accrued vacation pay, but the confirmation certificate states a different (smaller) period. This is possible, for example, if the employee passed the exams ahead of schedule. In such a situation, the vacation pay amounts are not recalculated and the vacation does not stop.

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

Example 4. Employee of JSC "Agat" S.M. Ivanov studies by correspondence at a higher educational institution. He was granted paid study leave within the period specified in the summons certificate - from May 14 to June 5, 2011. S.M. Ivanov passed his tests and exams ahead of schedule, therefore the confirmation certificate submitted when he returned to work on June 6, 2011 indicates other periods of study leave - from May 14 to May 31, 2011.

The fact of passing a session or defending a diploma early does not oblige the employee to interrupt his study leave and go to work. Vacation amounts are not recalculated in such cases. And the employee’s actions cannot be qualified as absenteeism.

If non-working holidays occur during study leave, then these days are taken into account and paid as days of study leave. 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 holidays on the duration and payment of educational and annual leave

Note. Study leaves are granted not for the working year (like annual ones), 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 vacations at the same time - annual paid leave and study leave. The fact is that these leaves have different purposes and are regulated by different norms of the Labor Code. Study leave is granted on the basis of the provisions of Section. VII “Guarantees and compensations”, and annual paid leave - in accordance with Section. V "Rest time". This means that if the specified vacations coincide in time, the employee is infringed on one of his rights - the right to receive guarantees and compensation or the right to rest. Taking this into account, annual paid leave is transferred to another time or, by agreement of the employer and employee, is added to study leave. The basis is Art. Art. 124 and 177 of the Labor Code of the Russian Federation.

Example 5. Employee of Cosmos LLC S.B. Potapov submitted to the organization a letter of invitation from the university for the provision of 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 by S.B. Potapov from June 27 or at a later date.

During the employee's study leave there is a holiday - June 12. This day is not excluded from the number of vacation days, and study leave is not extended. Thus, Cosmos LLC must pay S.B. Potapov study leave for the period from June 1 to June 26, 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 Labor Code of the Russian Federation, paragraphs. 1 clause 1 art. 9 of the Federal Law of December 29, 2006 N 255-FZ, as well as paragraphs. “a” clause 17 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by the Decree of the Government of the Russian Federation of June 15. 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 days of illness falling during the period after the end of study leave.

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

Calculation of taxes and insurance contributions from amounts paid for educational leave

Income tax. Expenses for payment of study leave granted taking into account the requirements of Art. Art. 173 - 177 of the Labor Code of the Russian Federation, are taken into account for profit tax purposes as part of labor costs. This is stated in paragraph 13 of Art. 255 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 April 22, 2010 N 03-03-06/1 /288 and dated 04/13/2010 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 payment of educational leave are not recognized when calculating income tax.

Personal income tax and insurance premiums. Amounts of payment for educational leave are subject to personal income tax and insurance contributions to extra-budgetary 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 Federal Law No. 212-FZ of July 24, 2009, the specified amounts are not included in the list of payments exempt from personal income tax and insurance contributions.

Going on leave to pass a session in the correspondence department is regulated by the provisions of labor legislation, which determines the specific conditions for the implementation of such a right and the requirements for its registration in the personnel department of the employer. Vacation pay for correspondence workers under the Labor Code is established in accordance with Art. 287, where the preservation of earnings at the main place is guaranteed, subject to compliance with certain parameters.

Right to paid study leave

The right to use paid leave does not always arise. If a citizen is employed in two or more jobs, earnings are retained only at the main place of employment, and in other enterprises leave without pay is issued, i.e. at your own expense.

The main thing is that this point is reflected in the employment contract with the employer. It is recommended that you immediately inform about your status as an applicant or student when applying for a job in order to include clauses related to study leave in the contract with the employer when applying.

If you ignore this recommendation, the employer’s administration will have the right to refuse to provide additional leave, and the time of absence from work will be classified as absenteeism, followed by dismissal due to absenteeism and non-payment of training.

When planning to improve professionally and receive education at universities or colleges, an employee must clarify in advance the conditions under which it is possible to combine study and work.

The law allows the use of study leave within the framework of education:

• on a correspondence or evening course at a higher educational institution;
• in a technical school, college, or other institutions of secondary vocational education;
• during shift training at evening school;
• upon receipt of general secondary education;
• in graduate and doctoral studies.

Study leave is provided separately from regular leave, as well as maternity leave. To exercise the right to study leave, a woman on maternity leave must return from maternity leave.

Conditions for maintaining payment during study leave for a part-time student

Payment is provided when going on vacation if the employer sends the employee on his own initiative, or reflects this condition in the employment contract.

The law obliges payment for the time allotted for preparing and passing exams if the employee is receiving this type of education for the first time, and the educational institution has received state accreditation.

An employee can receive compensation when going on vacation of various lengths:

• sessions of the first two years of study – 40 days;
• sessions on subsequent courses – 50 days in advance;
• state exams and other final tests - within 4 months.

In the future, postgraduate students will have the opportunity to use 30 days of leave for each year of continuing their postgraduate studies.

You should balance your strengths by obtaining education in several directions at once - the law will allow you to use study leave only at one educational institution. The possibility of paying for vacation is also determined - if there are several places of work, earnings will be retained only at the main place of work, and in other organizations they take vacation at their own expense. For registration, the part-time student prepares and submits to the employer’s administration the established form for the summons certificate.

Design features

Correct execution of documents will allow you to avoid disagreements with the employer regarding the agreement on the duration and calculation of earnings accrued during study leave.

On the eve of leaving for the session, the employee writes a statement to the director of the organization asking for leave for the period of the session or taking state exams.

In the text of the document, the applicant indicates:

• personal information – full name, position;
• information about the education being received - the name of the institution, the purposes of using the vacation and its period.

Payment for the session period remains within the framework of legal norms, subject to the provision of a correctly completed summons certificate of a strictly established form. After successfully passing the test, the employee submits a summons certificate for additional registration of a separate part of the document at the educational institution.

You should be responsible when filling out the certificate, because its absence does not guarantee receipt of payment during study leave, because without it, the employee will not be able to confirm that the leave was used for its intended purpose.

If an employee who went on leave to take exams does not provide a summons certificate, the management of the employing company may consider the fact of absence from work as absenteeism, which threatens further dismissal under the article for absenteeism.

After returning from the session, the administration prepares an internal order in accordance with the established Form No. 6 or on its own form, which specifies how the leave should be processed: with pay or without pay. If the employer sent several employees for training at once, the order is drawn up on Form T-6a. The text of the order must reflect the number of days used and the date of return to the workplace.

The order approved by management will become the basis for assigning appropriate payments during the employee’s absence due to study.

Video about payments to absentee students

The law of the Russian Federation does not distinguish between full-time and part-time students - the right to use paid leave is granted to both categories of citizens. The duration of legal leave is determined based on the purposes of its use: admission to universities, passing intermediate tests, state exams, or defending a diploma.