STUDENT LEAVE: PROCEDURE FOR PROVIDING

REGISTRATION 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 legislation, these employees are entitled to study leave. Consider the features of their provision, documenting and payment, and how an accountant avoids additional problems at the same time.

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 22.08.1996 N 125-FZ "On higher and postgraduate professional education." In particular, such guarantees include the right of these employees to additional (educational) leave. Study leaves can be roughly divided into two types. Firstly, these are leaves provided 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 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 education.

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

It should be noted that employees are entitled to study 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, study leaves are required to be provided by all employers, regardless of the form of ownership and types of activity. At the same time, despite the employee's right to study leave, these leaves are granted provided that the requirements established by Art. Art. 173 - 177 of the Labor Code of the Russian Federation. Thus, an employee who studies full-time, part-time or part-time (evening / shift) forms of study in an educational institution that has state accreditation can issue a study leave. If an educational institution does not have state accreditation, the employee is granted leave only if the collective or labor agreement reflects the condition on the granting of educational leave, regardless of whether the educational institution has the above document.

In addition, study leave is only granted to an employee who is 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 a training agreement concluded in writing. In the presence of the named documents, the employee has the right to issue a study leave, despite the fact that the received education is not the first for him.

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

Example 1. Employee of LLC "Crystal" N.А. Mikhailov is on trial. He is studying in absentia in the second year of the university. In May 2011, the employee submitted to the organization all the necessary documents for registration of educational leave. The employer has no right to refuse N.M. Mikhailov in the provision of study leave, arguing that he is on the trial period. Indeed, in this case, the norms of Art. 70 of the Labor Code of the Russian Federation, in accordance with which, during the test 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.

Moreover, for granting study leave the named employee of Kristall LLC should take into account the following:

- the dismissal of an employee at the initiative of the employer (including as a failure to pass the probationary period) during the employee's vacation is not allowed (Article 81 of the Labor Code of the Russian Federation);

- the period of probation 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 at the same time in two educational institutions, study leave is granted at his choice only in connection with training in one of these institutions. In addition, an employee is entitled 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 the main place of work.

Example 2. Employee of CJSC "Morozko" A.V. Novikov receives 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 an educational institution of accreditation issued in accordance with the legislation of the Russian Federation does not exclude the possibility of an employee receiving an educational leave. A.V. Novikov can receive a study leave by studying at this institution, if the employment contract concluded with him states that the study leave is provided on the condition that a document confirming the employee's invitation to the session is presented from the educational institution.

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

If, in accordance with labor legislation, the employee is entitled to paid educational leave, the employer has no 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 responsibility 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 the payment of vacation sums, the organization is also financially liable. 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 at least 1/300 of the refinancing rate of the Bank of Russia from the unpaid amounts for each day of delay. Interest is calculated from the next day after the due date for the payment of the amounts due to the employee until the day of actual settlement, inclusive. In this case, the obligation to pay the specified interest arises from the employer, regardless of whether he is guilty.

The procedure for providing and documenting educational leave

The study leave provided by the employer is divided into leave with the preservation of average earnings and without preservation of wages. Holidays With the employer is obliged to preserve the average earnings during the entire period of training to employees with part-time and part-time (evening) forms of training. 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 who receive full-time education.

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

- inquiry-call of the educational institution;

- an application for a study leave.

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

Help call. This document from an educational institution is the basis for granting study leave, as well as other guarantees to employees who combine work with training. 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 is entitled to paid educational leave must submit a call-out certificate in the form that is given in Appendix N 1 to the Order of the Ministry of Education of Russia dated 05.13.2003 N 2057. An employee entering a university and entitled to leave without pay, must submit a certificate-call in the form given in Appendix No. 2 to the named Order. Employees entering and studying in secondary specialized educational institutions submit certificates-calls in the forms approved by Order of the Ministry of Education of Russia dated December 17, 2002 N 4426.

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

Note: the duration of 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 pages 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 exams 4 months 2 months —— Passing the final state exams (if the program of the educational institution does not provide for the writing and defense of the final qualifying (diploma) work at the end of the training) 1 month 1 month —— Passing 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. Duration of study leave without keeping average earnings

Purpose of vacation, for which employees are provided	Type of education
	the average	professional
Entrance exams 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 in state-accredited educational institutions on a full-time basis, combining study with work: a) to undergo intermediate certification;

b) for the preparation and defense of the final qualifying work and the passing of 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 (diploma) work at the end of the training)

15 calendar days in the academic year

10 calendar days in the academic year

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

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

Note. Truancy refers to a disciplinary offense, for the commission of which the employer (based on the explanations provided by the absent employee) has the right to apply different types of disciplinary sanctions provided for in Art. 192 of the Labor Code of the Russian Federation (remark, reprimand, dismissal). In order to apply a disciplinary sanction, the employer must carry out a number of mandatory procedures established by Art. 193 of the Labor Code of the Russian Federation.

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

Since the employee has the right to use the study leave in part, in order to receive the study leave, in addition to the call-out 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 certificate call, the dates of its start and end, as well as the duration in days.

On the basis of the above-mentioned duly completed documents, the employer is obliged to provide the employee with study leave, as well as to calculate and pay vacation pay. To do this, the employer:

- issues an order on the provision of educational 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 drawing up a note-calculation on the granting of leave in the form N T-60<1>and pay vacation pay;

- reflects information on the provision of educational leave in section. VIII "Vacation" of the employee's personal card in 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 affixing the letter code "У" (for paid vacation) or the letter code "УД" (for unpaid vacation).

———————————

<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 applied for an educational leave, since all the necessary information (certificate number, date of issue, name of the issuing authority) is available in the call certificate.

The procedure for paying vacation pay

Vacation payments to employees for the period of study leave are 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 12.24.2007 N 922. To determine the amount of vacation pay, you need 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 to the employee must be paid no later than three days before its start. At the same time, this article does not specify which days are meant - working or calendar. According to the author, the employing organization is obliged to issue educational 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 and paid for him 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, can be granted regular leave without pay (Table 3).

Table 3. The procedure for granting educational leave to part-time workers

Note. In Art. 128 of the Labor Code says that for family reasons and other valid reasons, an employee, upon his application, can 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 for employees who receive higher education in correspondence and evening forms of study, the organization is obliged to provide paid educational leave for a period of four months to prepare and defend the final qualifying work and pass the final state exams. Payment of 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.

The 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 the intermediate or final certification, defend the final work, pass state exams, etc. Therefore, if the employee decided not to take this vacation, then simultaneously with the end of the period for which it should be granted, the employer's obligation to provide and pay for it ceases. The employer cannot pay monetary compensation for unused leave, 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 the measures of administrative responsibility established by Art. 5.27 of the Administrative Code of the Russian Federation.

Note. According to the norms of the Labor Code, monetary compensation is not paid for non-use of study leave. If the employer still 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, which the organization must provide to the student employee, is determined on the basis of the reference-call. At the same time, this period is not obligatory for the employer if the employee has decided to use it partially or not at all. In the first case, vacation pay is calculated 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. An employee of LLC "Avangard" N.А. Smirnova submitted to the organization a certificate-call from the university for the provision of paid educational leave from April 1 to April 25, 2011 (25 days). In her application for study leave, she indicated the period from 1 to 20 April 2011 (20 days). Such a statement is not a violation, since the employee has the right to use the due vacation at his own discretion - in whole, in part, or not at all.

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

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

Note. Documents on payment of educational leave (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 administrative 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 25.08.2010 N 588).

Example 4. Employee of CJSC "Agat" S.M. Ivanov is studying in absentia at a higher educational institution. He was granted a paid study leave within the time frame specified in the certificate-call - from May 14 to June 5, 2011 S.M. Ivanov passed the tests and exams ahead of schedule, therefore, the confirmation certificate submitted at the time of starting work on June 6, 2011 indicates other periods of study leave - from May 14 to May 31, 2011.

The fact of early completion of the session or the defense of the diploma does not oblige the employee to interrupt his study leave and go to work. The recalculation of the vacation amounts in such cases is not carried out. And the actions of an employee cannot be qualified as absenteeism.

If there are non-working holidays during the study leave, then these days are counted and paid for as days of study leave. On non-working holidays, educational leave provided to an employee in connection with training at an educational institution is not extended (Table 4).

Table 4. Influence of non-working holidays on the duration and payment of educational and annual leave

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

An employee cannot be on two leaves at the same time - on annual paid leave and on study leave. The fact is that these vacations 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 sect. V "Time to rest". This means that if these vacations coincide in time, the employee is infringed on one of his rights - in the right to receive guarantees and compensation, or in the right to rest. Taking this into account, 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. Employee of LLC "Cosmos" S. B. Potapov submitted to the organization a certificate-call 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 issue an 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 study leave of the employee, there is a public 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 educational 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, p. 1 p. 1 of Art. 9 of the Federal Law of December 29, 2006 N 255-FZ, as well as p. "A" clause 17 of the Regulation on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly childcare benefits to citizens subject to compulsory social insurance in case of temporary disability and in connection with motherhood, approved by the Decree of the Government of the Russian Federation of 15.06. 2007 N 375. According to these norms, for the period of dismissal from work, benefits for temporary incapacity for work are not assigned (except for illness during annual leave).

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

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

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

Income tax. Expenses for payment of study leave granted in accordance with 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 of the Tax Code of the Russian Federation. If vacation days fall on 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 days of vacation 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 13.04.2010 N 03-03-06 / 1/255).

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

Personal income tax and insurance premiums. The amount of payment for study leave is subject to personal income tax and insurance contributions to extra-budgetary funds in accordance with the generally established procedure. Since according to paragraph 3 of Art. 217 of the Tax Code of the Russian Federation and Art. 9 of the Federal Law of 24.07.2009 N 212-FZ, the indicated amounts are not included in the list of payments exempted from personal income tax and insurance premiums.

Russian labor legislation encourages the training of workers and regulates the relationship between the employer and the employee undergoing training in such a way that it is beneficial for the employee to improve the level of his education and qualifications. The employer also benefits indirectly from this: the more educated the employees, the more efficiently they perform their work. Using the knowledge gained, the employee is able to optimally organize the execution of the tasks assigned to him, to intensify production or organizational processes.

The legislator imposed on the employer the obligation to pay the leave associated with educational activities. There are some exceptions to this rule.

The following types of study leave are considered unpaid:

• If the employee receives education at the level at which he has already studied earlier and has a corresponding diploma. For example, if an employee has a bachelor's degree, he will not be paid for study leave for the bachelor's program, but will be paid for the master's and specialist's programs. An exception is the situation when the employer himself sends the employee to such training: in this case, the vacation can be paid. In addition, secondary vocational education under the programs of training skilled workers and under the programs of mid-level specialists, which, although they belong to the same level of education, are not considered second (duplicate) in relation to each other.
• The period of entrance examinations in higher (15 days) and secondary specialized educational institutions (10 days).
• The period of attestation at the preparatory departments of higher educational institutions (15 days).
• The period of the examination session in full-time education in higher (15 days) and secondary specialized educational institutions (10 days).
• The period of state final certification in higher (1 month) and secondary specialized educational institutions (up to 2 months).

An employee has the right to take study leave on the listed grounds without pay.

If we talk about obtaining an evening or part-time higher education that does not duplicate the level of existing education, then leave is payable, including the following sequential types of student activities:

• Examination session for 1-2 courses lasting 40 days.
• Externally trained in the 2nd year, 50 days long.
• Examination session for the 3rd and subsequent courses lasting 50 days.
• State final certification up to 4 months.
• Mastering programs in graduate school, residency, assistant for 30 days, excluding travel time to the place of study.
• Mastering the training of teaching staff in graduate school, as well as the completion of a Ph.D. thesis - lasting 3 months.

If we talk about receiving secondary specialized education of an evening or part-time form that does not duplicate the level of existing education, then leave is payable, including the following sequential types of student activities:

For employees studying at night school, study leave with pay is provided for the following reasons:

• Final certification at the end of the basic general school (9 classes) lasting 9 days.
• Final certification at the end of secondary general school (11 classes) lasting 22 days.

Study leave is given and paid in calendar days.

Conditions for granting study leave

By default, study leave is granted only to employees studying in educational institutions with state accreditation. Information about this must be indicated in the certificate-call issued to the student at the educational institution for submission at the place of work. In the help call, the level of education received is also indicated.

Study leave is given only to successfully trained employees, that is, those who do not have academic debts and are admitted to the next session. Otherwise, the student is subject to expulsion for academic failure. Information about the employee's progress should also be indicated in the inquiry-call.

The help call consists of two parts:

• Directly a call to an educational institution for passing the student test.
• Certificate confirming the fact of passing the session, state exams, diploma defense, etc.

A call-out certificate is a mandatory document justifying the granting of a study leave.

To provide an educational leave, an employee must write a corresponding application in a free form with a request to grant leave in connection with training for a certain number of days with preservation (without preservation) of wages.

Also, an employee can legally request that the employer pay for travel to and from the place of training.

The methodology for calculating the payment for leave in connection with training is similar to the method for calculating the payment for regular labor leave. It is based on the average daily earnings, calculated using the average number of working days in a month: 29.3.

Average daily earnings for vacation pay purposes are calculated as follows:

(The amount of accrued wages for the billing period, taking into account all payments related to wages) / (number of months in the billing period) / 29.3. The resulting number is multiplied by the number of calendar days of study leave.

Example

Suppose that an employee who has worked in an organization for the past five years intends to use paid study leave to pass an examination session in the second year of 40 calendar days - this is the maximum guaranteed to an employee by law. At the same time, for the previous 12 months, the sum of all accrued payments, including salaries and bonuses, amounted to 364,570 rubles. In total, the billing period in accordance with the production calendar accounted for 247 working days. First, let's calculate the average daily earnings of an employee for the purpose of paying for vacation:

364,570 / 12 / 29.3 = 1,036.89 rubles.

1,036.89 x 40 = 41,475.6 rubles.

Thus, the amount of 41,475.6 rubles should be charged for a study leave lasting 40 calendar days. Since wages are calculated before income tax is deducted, 13% of personal income tax must be deducted to get the amount that the employee will receive.

Terms of payment for study leave

In accordance with the Labor Code (Art. 136), payment for any vacation must take place no later than 3 days before the start of the vacation.

The time sheet is a summary table in which the presence or absence of an employee at his workplace is recorded daily by means of special codes:

• Finding an employee on study leave with pay-as-you-go is recorded in the report card with the letter "U" or the digital code "16".
• Additional educational leave without pay is marked in the report card with the letters "UD" or the digital code "18".
• Unpaid leave is recorded as "DO" or digital code "22".

The employees who decide to raise their level of knowledge are faced with questions: how such a period is paid and to whom it is provided. Let us dwell on these points in more detail.

This is the time provided to employees for training in special institutions. This period is paid or issued without pay.

During such a period, absence from the workplace takes the form:

• for a certain period of time;
• reducing the working time, reducing the working week to four days or hours daily.

Leave due to training is regulated by Articles 173-176 of the Labor Code of the Russian Federation.

It is provided in full-time, part-time, part-time, part-time and full-time in the following institutions:

• general education evening schools;
• giving special vocational education;
• universities;
• under the bachelor's, master's and specialty programs.

Registration

1. The student writes an application addressed to the employer about leave for study or reduction of working hours.
2. A call certificate is attached to the application. The document has two parts. The second one returns to the enterprise with a mark of successful completion.
3. The leader issues an order.

How to calculate your study leave

• Those who receive secondary education in the evening form are given a deferral from work for the duration of the exams for the 9th grade - for 9 days, for the 11th grade - for 22.
• The absence period for passing the entrance examinations for admission to vocational school is 10 days.
• For admission to universities - 15.
• This amount is also used by the employee for passing the final certification at the end of the preparatory courses at the university.
• Part-time students and listeners of evening departments are entitled to 40 calendar days for 1 and 2 courses to pass the examination session, and for subsequent courses, the duration is increased to 50.
• When an employee studies at an institution of secondary vocational education in the evening or correspondence department, his additional leave lasts 30 days for the 1st and 2nd year, and for the next - up to 40.
• The delivery of the intermediate certification of full-time students lasts 15 days, and in secondary specialized institutions - 10 days.
• Preparation and defense of the diploma project, state exams at the university are released from work for a period of 4 months.
• In secondary vocational institutions - for 2 months.

Certain categories of working students are required to reduce working hours. Evening school students are legally reduced to 7 hours a year during the year by reducing the length of daily shifts or by providing additional days off.

Such a reduction is also due to university students, vocational schools, correspondence students and evening students for ten months before state exams and the defense of a diploma.

Privileges

Russian legislation has defined benefits for students of employees.

1. Release from professional duties.
2. Reducing the time for fulfilling labor obligations.
3. Cash payments.
4. Compensation for the cost of travel to an educational institution and back.

Benefits are not provided to everyone and not in full.

The legal release of employees from work is possible in the case when the received education is the first in a given department. For a second higher or special education - at the request of the employer or at his own expense.

Legal suspension of work with subsequent material compensation occurs only at the main place of work of a citizen. At the enterprise, part-time leave is possible at the expense of the employee.

Payment is made to those who have no arrears under the program. This information is confirmed by a help call.

An employee is released for advanced training in institutions with a state license. Otherwise, the wishes and possibilities of the employer are taken into account.

Payment

Financial payments to student employees are not made in the following cases:

• obtaining a second education of this level;
• the educational institution does not have a state. licenses;
• work at the enterprise is part-time;
• the student is presented for expulsion;
• time for passing exams at the preparatory departments of universities and entrance examinations to any other institutions is not subject to payment;
• the law exempts full-time students from paying compensation, passing midterm certification, state exams and graduate work.

The manager has the right to pay for the training of employees in the given situation by mutual agreement.

The average salary is accrued to an employee in case of successful study at universities that provide special vocational education in correspondence and part-time forms. This applies to the delivery of the session, state exams, and the defense of the diploma.

Pupils of evening schools are paid the average salary for the period of passing the final exams.

Payment in the amount of 50% of the salary - for correspondence students and students in evening schools for the period of a reduction in the working week.

The calculation is made three days before the start of training.

In the absence of confirmation that the employee was at school, the employer may require the unscrupulous employee to return the money paid.

Not produced.

Part-time students studying in another city are provided with a discount on the return of the fare. But there are nuances.

• Travel compensation is paid once a year.
• Extramural students are paid 100% of the costs.
• Students in special professional institutions - 50%.

Study leave - features

The design and presentation is similar to the main one, but there are differences.

The period is not extended due to public holidays or due to illness, as is the case with regular holidays.

It cannot be part of the basic, which is required by law. If it coincides with the training schedule, legal rest is postponed to another time at the request of the employee.

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

Vacation is provided regardless of the time of admission: before applying for a job or after.

The Labor Code of the Russian Federation enables citizens of the country to exercise the right to receive education without interrupting the production process.

Study leave is a special leave that is granted to employees for advanced training, additional education, master's studies, etc. The employer is obliged to provide the student-employee with leave, but only under certain conditions. What are the conditions and how the study leave is paid, we will consider further.

Is study leave paid?

An employee has the full right to receive educational leave in the event of advanced training, master's studies, etc. In almost all cases, when registering an educational leave, the employer undertakes to keep the employee's average salary, which is calculated in the same way as for any other vacation.

However, there are a number of conditions according to which the vacation remains unpaid. These include:

• When studying at a university: passing entrance examinations, final and intermediate attestation of full-time form, state forms of attestation in full-time studies, writing and defending a thesis, passing state examinations for full-time studies.
• Passing entrance exams when studying at an institution of secondary vocational education, as well as intermediate and state forms of certification when studying full-time.

In the situations listed above, the employee is given the opportunity to study leave without payment of wages. At the same time, he, regardless of the length of this vacation, retains his job legally. All other cases keep the employee's average wage.

The question often arises regarding studying in a master's degree. In this case, it should be noted that the employer undertakes to provide the employee with paid educational leave in the circumstances when the employee is mastering the education of the proposed level for the first time.

Payment of study leave according to the labor code

The main legislative document regulating the payment of educational leave is the Labor Code of the Russian Federation. It contains the most important provisions that should be consulted by both employer and employee. Among them, the following provisions can be noted:

• TC guarantees paid study leave to employees in training (with the exception of the conditions listed above). In this case, the received specialization, as well as the initiator of the training procedure, does not matter;
• the employee has the opportunity to get paid leave exclusively at the main place of his work;
• the educational institution in which the training is carried out must have a valid state accreditation;
• when training is carried out in another city / region, in addition to vacation pay, the employee must also receive travel funds in the amount established by regulatory documents;
• if the employee, for one reason or another, did not pass the examination session, the employer has no right to withhold paid funds from vacation pay or deduct a certain penalty from the employee's salary;
• if the initiative for training belongs to the employer, and the study falls on a weekend or holiday, then the employee has the right either to refuse to attend such training, or to demand in the future to provide one more additional day off;
• study leave can be spent by an employee only for training, and not for any personal needs;
• the average earnings for study leave are retained by the employee for all days or hours missed according to the work schedule.

This and additional information on study leave is reflected in Articles 196, 21, 22, 139, 187 of the Labor Code, as well as in the Constitution of the Russian Federation.

How do you pay for study leave while working?

The employee needs to know the special algorithm of actions provided for receiving educational paid or unpaid leave. In stages, this procedure is as follows:

• It is necessary to submit an application and a call-out certificate to the accounting department, confirming the need to obtain a study leave. This certificate can be obtained at the educational institution where the training takes place.
• If the study leave is recognized as paid, a corresponding order is issued, and the required amount must be paid no later than 3 days before the start of the vacation itself. In a situation where an employee submitted a call-out certificate too late (less than 3 days before the required start of the vacation), the accounting department charges the required amount within 24 hours.
• At the end of the period of study leave (as a rule, after the close of the session), the employee must provide as confirmation the second part of the certificate-call containing information about the closure of the session.

A sample application is presented below:

Sample order for the provision of paid leave:

In some cases, employers who are not familiar with the legal framework do not pay vacation pay until the employee submits a certificate of closing the session. Thus, the employer is breaking the law. As a result, he undertakes in the future to pay a penalty in the amount of 1/300 of the refinancing rate at the current rate of the Central Bank for each day of delayed payment.

How many days of study leave are paid per year?

The number of days of study leave paid per year varies depending on the place and direction of study, as well as some additional factors:

• university students, when passing intermediate certification in 1 or 2 courses, receive 40 days of paid leave, in senior courses - 50 days when studying in the evening or part-time department;
• for postgraduate studies at the correspondence department - up to 30 calendar days;
• in accordance with the individual curriculum when passing state certification - up to 4 months. Education - in correspondence or evening departments.

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

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

Conditions for granting study leave

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

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

First education. The education that an employee receives should be the first for him (of a given level). Obtaining a bachelor's, graduate's or master's degree is considered as obtaining a second higher professional education (paragraph 2, clause 5, article 6 of the Federal Law of 22.08.1996 N 125-FZ "On higher and postgraduate vocational education").

Academic success. Holidays will be given to those who study successfully. What is meant by the Labor Code is not established. According to experts, successful training is confirmed by a certificate issued by the university for the current session. If the employee was given a certificate, 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 provide the employee with study leave. But only if it is provided for by a collective or labor agreement (part 6 of article 173, part 6 of article 174, part 2 of article 175, part 2 of article 176 and part 1 of article 177 of the Labor Code of the Russian Federation).

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

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 training in one of them (at the employee's choice) (part 3 of article 177 of the Labor Code of the Russian Federation).

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

Duration of Paid Study Leave

The length of paid study leave depends on your worker's education.

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

- basic general education (evening school);

- primary vocational education (PTU);

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

- higher education (institute, university, academy);

- postgraduate education (residency, postgraduate study, doctoral studies).

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

Table. Duration of Paid Study Leave

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

What are required for registration of educational leave

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

Help call

Consists of two parts: help-call and help-confirmation. The organization draws up a vacation for an employee on the basis of a reference call. It specifies, in particular, the duration of the study leave. It should not exceed the norms established in Art. Art. 173 - 176 of the Labor Code of the Russian Federation.

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

The certificate form is approved:

- for university students - by the Order of the Ministry of Education of Russia dated 05.13.2003 N 2057;

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

Institutions of primary vocational education develop the form of inquiry-call on their own.

Employee statement

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

Sample application for study leave

to CEO

CJSC "Veterinary clinic" Fluffy friend "

Lisitsyn A.L.

from the laboratory assistant

Khomyakova N.N.

Statement

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

Appendix: help call dated 05/18/2012 N 1234

Khomyakov N.N. Khomyakov

Leave order

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

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

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

Personal card

Information about the provided study leave must be entered in section. VIII form N T-2. Entry in column 1 of sect. VIII of the card should be similar to the entry in section. "B" of the vacation order.

Transfer and extension of paid educational leave

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

Holiday during study leave

If the period of the study leave falls on non-working holidays, the study leave is not extended. This conclusion can be drawn from Part 1 of Art. 120 of the Labor Code of the Russian Federation. The study leave does not apply to the rest period and is provided strictly for the days indicated in the inquiry-call. 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 the average wage, approved by the Government of the Russian Federation of 12.24.2007 N 922).

The student got sick during the session

The legislation does not provide for the possibility of extending the study leave in the event of temporary disability during this period. Temporary disability allowance for a sick student worker will be accrued only from the day he was supposed to go to work (clause 1 of part 1 of article 9 of the Federal Law of 12/29/2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood").

The study leave is the same as any other leave

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

Annual paid vacation. If the examination session begins during annual leave, the employee must interrupt the main vacation, and postpone the rest of it for 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 is up to one and a half (three) years, it is also possible to grant her a study leave, provided that she interrupts the parental leave.

Study leave and work experience

Let's consider how vacation time and study leave depend on each other.

Do I need a vacation experience for study leave

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

Does the study leave interrupt the vacation period

Study leave does not reduce the length of the leave period. The time of paid educational leave is included in the length of service, which gives the right to the annual basic paid leave. This conclusion can be made on the basis of Part 1 of Art. 121 of the Labor Code of the Russian Federation. Indeed, during the 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 (subparagraph "a" of paragraph 5 of the Regulation on the specifics of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of 12.24.2007 N 922).

Note. Can an employee be dismissed on study leave?

As follows from the norm of Part 6 of Art. 81 of the Labor Code, during the vacation period, the 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 term of the notice of dismissal expires during the period of study leave, the employee should be dismissed on the first working day after the end of the vacation.