Providing leave for the period of the session. Providing study leave to an employee at the expense of the employer. How to calculate average earnings during study leave

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

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

Each session, the student is entitled to leave with preservation of earnings.

To do this, he must provide the following documents:

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

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

Who won't be provided with it?

It turns out that there are such cases:

• if a person receives a second (also subsequent) higher education;
• those who do not have academic success (Article 177 of the Labor Code);
• education takes place at a commercial university without accreditation;
• the citizen works part-time.

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

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

Who is responsible for payment?

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

How is study leave paid for part-time students?

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

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

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

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

It is enough for him to meaningfully tell him that in the absence of this employee the business will suffer losses - and that’s all. The law does not provide any punishment for intractable employers.

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

It is for this reason that students clarify the question about leave for the session even at the interview stage. Study leave cannot coincide with other vacations. It should be remembered that even a student cannot be deprived of the right to a planned annual paid vacation.

How is it calculated?

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

Such time off is paid on the same principle as the annual planned one. Namely - based on average income, which as a general rule is calculated per year.

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

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

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

• O= S * number of vacation days.

Before issuing vacation pay, the entrepreneur will withhold personal income tax from the resulting amount.

The organization's obligation to pay for study leave

Can an employer not pay for study leave? No, the obligation of the enterprise if the employee is registered according to the rules of labor legislation (remember that these rules do not apply to workers), and also:

• receives first education or attends evening school;
• this is his main place of work (Article 287 of the Labor Code);
• the student successfully copes with the course load(has no “tails”. In other words, it’s one thing about the session. But if suddenly in the middle of autumn a cadre with a guilty head comes to the director and asks for a couple of days to pay off the debt - otherwise deduction - we can only talk about days at his own expense );
• The educational institution has state accreditation.

What to do if the employer refuses to pay?

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

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

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

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

But all this comes later.

What should you do first if they don’t even let you in?

To begin with, the employee is faced with a dilemma: to comply and possibly lose the university, or to show character and be kicked out for absenteeism?

This is quite possible - if you just take it and don’t go to work. True, if we are talking about an ordinary planned vacation, then absenteeism will not be considered absenteeism, even if the satrap refuses to comply. But the fact of the matter is that, according to the law, educational time off is not included.

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

In the future, this paper will play a role in legal proceedings. This way you can save not only your job, but also your salary, and perhaps even increase your authority in the eyes of the team and the employer himself.

ADVICE! If a trial is inevitable, then in no case should you take on the case alone, without the help of an experienced lawyer specializing in labor law.

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

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

• general passport;
• educational documents;
• refusal by management to pay and/or provide;
• correspondence with the boss;
• state duty check.

Employer's liability for failure to provide rest

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

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

As the session approaches, students engaged in working activities will certainly puzzle their employer with the question of registration and payment of student (educational) leave in accordance with the Labor Code. We will help you deal with this situation based on articles 173-177 of this document.

Who should be granted leave during the session?

Who can apply for study leave? If a citizen is already working, this in no way prevents him from receiving another education. Many work and study at the same time, striving to acquire new knowledge. But student leave is simply necessary when the next session approaches. Are there any difficulties in providing it?

According to the rules, leave should only be given by the company that is the employee’s main place of business. And if this is only a part-time job, then he can count exclusively on vacation at his own expense.

The legislation indicates that combining several types of vacations is completely prohibited. A typical example: if an employee is on maternity leave and is caring for a baby, in order to receive student leave for the period of passing exams, she must suspend her maternity leave.

The employer decides at his own discretion whether to add study leave to the main one. And if an employee takes student leave, then he has every right to the required annual rest. And if they have the same dates, the annual one should be provided later.

When an employee receives education in several places, he can take vacation only in one of them. The choice of which one is his.

An employee applying for student leave must familiarize himself with the certificate that is previously issued to him by the educational institution in which he intends to acquire knowledge. It should indicate whether the educational institution has state accreditation. If yes, then the citizen has every right to leave. Otherwise, you need to check the employment agreement concluded when applying for a job: does it stipulate that management is obliged to provide leave in connection with the upcoming session, etc. In most cases, this is possible.

Leave is definitely granted if the subordinate is studying at one of the listed institutions: technical school, college, university, general education institution. Moreover, he can count on all payments only if he receives education at one of the listed institutions for the first time.

Reasons for taking leave for a session

First of all, the subordinate must bring his application for student leave to the personnel department, along with a letter of invitation from the educational institution. Moreover, there are no clear rules on how to draw up this statement. The main thing is to simply clearly indicate why the vacation is needed. For example, to prepare for a session, travel for consultations with teachers, as well as directly passing exams.

The right-call is issued and issued by the educational institution. Its first component is before the student’s tests, the second - after their completion. The employee submits them to the accounting department of the company where the applicant works.

Thus, the employee submits the first part of the certificate along with the application, and sends the second part after the end of the session. And if the second component is missing, this is not a reason to refuse vacation.

How to apply for study leave: step-by-step instructions

Step 1.

Receive from the employee:

• application for study leave;
• a summons certificate issued by an educational organization in the approved form (Article 177 of the Labor Code of the Russian Federation).

Step 2.

Issue an order to grant study leave (T-6), in section “B” indicate:

• type of leave - for example, “additional paid leave with preservation of average earnings (educational)”;
• number of paid vacation days;
• total number of vacation days;
• its start and end dates.

Step 3.

In the working time sheet (T-12 or T-13), designate the days of study leave as:

• paid leave - letter code “U” or digital code “11”;
• unpaid leave – with the letter code “UD” or the numeric code “13”.

Step 4.

Make a note about study leave in section. VIII personal card of the employee.

When to pay for vacation

In cases where a citizen can prove that he is receiving additional education, the enterprise in which his main work activity takes place must provide him with leave to undergo testing. This could be exams, a diploma, a session, etc.

During study leave, the subordinate receives exactly the same earnings as during regular vacation days. But sometimes the employer has every right during such a period not to keep his salary. This occurs when a full-time employee:

• passes entrance exams, final testing at the preparatory department, intermediate certification, passes state exams, prepares for and conducts a diploma defense (higher education);
• passes entrance exams, passes intermediate and final state certification (secondary vocational education).

In other cases, the employee can count on receiving his salary on all vacation days.

Regarding leave without pay, such leave for educational purposes is also provided for by law. As the name suggests, he is not entitled to a salary on days when the subordinate does not appear at the workplace. Meanwhile, his job is guaranteed to be retained.

There is a rule: graduation certificates are issued three days before the start of the vacation (Part 9 of Article 136 of the Labor Code of the Russian Federation). But when an employee provides a summons certificate only a day before the planned vacation, the accounting department is obliged to arrange payments as soon as possible.

The employee brings the second part of the certificate to the accounting department after completing the training tests. Keep in mind: if an organization tries to delay payments until a certificate of passing exams is received, this is a direct violation of the law. The employer will not only be required to pay vacation pay, but will also be fined.

How to pay for study holidays

The calculation of student leave days includes both holidays and other days. Payment for them is received, just like for working days.

At the request of the employee, it is possible to divide such leave into parts. According to the Labor Code, the employer does not have the right to recall an employee from study leave.

The employer’s attempts to replace study leave with payments of equivalent or any other funds are completely outside the scope of the law. The fact is that this period is guaranteed to the employee by law as time to obtain an education.

If an employee receives secondary education, his main employer is obliged to pay him half the cost of travel to the place of study and a return ticket once a year. If this is a higher education, then 100% of the round trip fare is paid.

Nuances that you should be aware of

There is no second part of the help

The second part of Article 137 of the Labor Code indicates all the options when a certain part of the salary may not be paid. It says nothing about a certificate from an educational institution. This means that even if the employee cannot provide the second part (about passing the exam), management does not have the right to deduct funds for paid days of such leave.

Vacation dates don't match

When, due to early passing of tests at an educational institution, the vacation end dates in the first and second parts of the certificate do not coincide, the manager cannot recoup the money for the paid days.

Got sick while on student leave

If an employee falls ill during study leave, he should obtain a new certificate from the dean’s office of the educational institution. The new dates will be indicated there. Leave is extended according to the information on the sick leave certificate. If a student continues to be ill after the end of his vacation, sick leave is already issued at the expense of his company.

No progress in studies

If the test at the institute is failed or the student is expelled, the employer does not have the right to withhold money for the vacation - he is obliged to pay it.

If you don't give student leave

Sometimes situations arise when the employer tries to play around by not giving leave, even if a summons certificate and application have been provided. What are the possible consequences?

The law guarantees the opportunity for every employee to receive student leave. Therefore, if the documents are in hand, management is obliged to give such leave. Practice shows that employees who were forced to resign in spite of this were subsequently reinstated. In addition, they are compensated for their earnings during their absence.

From all that has been said, we can conclude that student leave is legally entitled to everyone, without exception. And if all the documents, namely the application and the certificate, are in the hands of the accounting department, then the refusal to provide such leave is a reason to sue the company.

Example of calculating study leave

Let us give an example of accrual of vacation pay for study leave. A company employee is studying in the 1st year of correspondence education at a higher educational institution, which has state accreditation for this area of ​​training. The employee provided the HR department with a summons certificate for the session for a period of 15 days. Over the previous 12 months, the employee’s salary amounted to 234,756 rubles. The accounting department calculated the average earnings per day for the previous 12 months: 234,756 / (12 x 29.3) = 667.67 rubles. The resulting average wage per day is multiplied by the number of days provided for study leave (15). In this case, the amount of vacation pay for study leave will be: 667.67 x 15 = 10,015.05 rubles.

Postings

Average earnings accrued to an employee during the period of study leave:

• in tax accounting, both under the OSN and under the simplified tax system, it is taken into account in labor costs (clause 6, clause 1, clause 2, article 346.16 of the Tax Code of the Russian Federation);
• subject to personal income tax and insurance contributions (clause 1 of article 420 of the Tax Code of the Russian Federation).

For employees who combine work with study, labor legislation provides additional guarantees, including the right to study leave. It is provided in calendar days, regardless of the actual duration of the employee’s work with the employer. Study leave is granted to an employee upon his written application. An application for study leave is written in any form addressed to the head of the organization. The application must be accompanied by a certificate of summons from the educational institution.

The employer is obliged to provide the employee with study leave regardless of the amount of time worked.
Study leave can be either paid or without maintaining average earnings. What kind of leave an employee is entitled to depends on the form of training, the type of educational programs and a number of other conditions.
Study leave is granted to employees who receive the following types of education:
- higher education in bachelor's degree programs, specialty programs or master's programs, as well as those entering the specified educational programs (Article 173 of the Labor Code of the Russian Federation);
— higher education — training of highly qualified personnel (Article 173.1 of the Labor Code of the Russian Federation);
- secondary vocational education, as well as those entering training in this type of education (Article 174 of the Labor Code of the Russian Federation);
— basic general education or secondary general education through part-time and part-time education (Article 176 of the Labor Code of the Russian Federation).
Student leave is granted subject to the following conditions:
— guarantees and compensations for employees combining work with education are provided upon receiving education at the appropriate level for the first time (Article 177 of the Labor Code of the Russian Federation).
Let's look at an example:
The employee has secondary vocational education (for example, graduated from college). And so he decided to study at college in a different specialty - in this case, he cannot again count on providing him with a guarantee in the form of study leave.
The specified guarantees and compensations can also be provided to employees who already have a professional education of the appropriate level and are sent to receive education by the employer in accordance with an employment contract or student agreement concluded between the employee and the employer in writing;
— if an employee combines work with receiving education simultaneously in two organizations engaged in educational activities, guarantees and compensation are provided only in connection with receiving education in one of these organizations (at the employee’s choice). This is also stated in Art. 177 Labor Code of the Russian Federation.
Let's look at an example:
The employee has two jobs: permanent and part-time. He combines work with obtaining higher education. In this case, leave will be granted to the employee only at one place of work. For example, in the organization in which he works constantly. An employee had a question: is it possible to undergo training and at the same time work in an organization that is a second place of work - part-time? In this case, the employee can contact the employer of the organization where he works part-time with a request to grant him leave at his own expense for the period of study.
It must be taken into account that the employer may refuse the employee’s request, citing the fact that this condition is not stated in the employment (collective agreement). In this case, the employer has the right to do so;
— the educational institution in which the employee is studying must have state accreditation.
Exception: the employer has the right to provide an employee with study leave who is studying at an educational institution that does not have state accreditation, provided that this is stipulated in the labor (collective) agreement;
— study leave can be granted only on the basis of a summons certificate from an educational institution;
- study leave is granted for a duration not exceeding that specified in Chapter. 26 Labor Code of the Russian Federation. Exception: the employer can provide study leave of longer duration, provided that this is stipulated in the employment (collective) agreement.

Registration and payment of study leave

Study leave is granted on the basis of an employee’s application and a summons certificate. After which an order is issued.
On January 1, 2013, Federal Law of December 6, 2011 N 402-FZ “On Accounting” came into force. It does not contain requirements for the need to compile primary accounting documents according to unified forms. The Ministry of Finance of Russia in Information No. PZ-10/2012 noted that the forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on their basis remain mandatory for use. According to experts, after the entry into force of Law N 402-FZ, non-governmental organizations have the right to use forms of primary accounting documents developed by them independently (Letters of Rostrud dated January 9, 2013 N 2-TZ, dated January 23, 2013 N PG/10659- 6-1, dated February 14, 2013 N PG/1487-6-1).
Requirements for primary accounting documents contained in Art. 9 of Law N 402-FZ can only be partially applied to documents used to document events in the field of labor relations. Executing documents using independently developed forms for recording labor and its payment may cause complaints from inspectors, since the developed form may not take into account (not fully take into account) the requirements of labor legislation for a specific document. Therefore, at present, in terms of drawing up documents on labor accounting and payment, it is still more advisable for organizations to use unified forms approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. The use of these unified forms in accordance with paragraph 4 of Art. 9 of Law N 402-FZ must be approved either by a separate order of the head of the organization or by an appendix to the accounting policy.
When using unified forms, an order for granting study leave is drawn up in Form N T-6. In section B of this form it is necessary to reflect the type of leave in accordance with Chapter. 26 of the Labor Code of the Russian Federation (additional leave with preservation of average earnings or without preservation of wages). The commonly used name “educational” can be given in parentheses. The column “Period of work” is not filled in, since the Labor Code of the Russian Federation does not connect the provision of this leave with the period of work.
Section B indicates the total number of calendar days and the period of vacation(s) with specific start and end dates.
The signed order is registered in the log of orders for granting leave.
If a vacation is issued while maintaining average earnings, an order signed by the employee is submitted to the accounting department for accrual of vacation pay. In this case, a note-calculation on granting leave to the employee is drawn up (form N T-60): the personnel service fills out section B regarding additional leave, and the accounting department provides data on the calculation of vacation pay.
Study leave is paid based on the employee’s average salary. Payment for study leave is calculated in the same way as for annual paid leave.
Note that the average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.4 (average monthly number of calendar days) (Part 4 of Article 139 of the Labor Code of the Russian Federation) .
But in most cases, student workers do not work the entire pay period. If one or more months of the billing period were not fully worked out or the time was excluded from it when (the employee retained average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding a child provided for by the labor legislation of the Russian Federation, and (or)) the employee received temporary disability benefits or maternity benefits - as well as in other cases given in 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), average daily earnings is calculated by dividing the amount of actually accrued wages for the billing period by the totality of the average monthly number of calendar days, multiplied by the number of complete calendar months, and the number of calendar days in incomplete calendar months (clause 10 of the mentioned Regulations).
The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.
It is possible that the days of study leave will include a non-working holiday. The legislation does not provide for the extension of educational leave by the number of non-working holidays falling during such leave, since the rule on extending leave for non-working holidays falling during the vacation period applies only to annual main or annual additional leaves (Article 120 of the Labor Code of the Russian Federation). Therefore, when determining the amount of vacation pay for additional educational leave, all calendar days (including non-working holidays) falling during the period of such vacations provided in accordance with the educational institution’s certificate are subject to payment.
During study leave there is a non-working holiday on June 12th. And it was included in the number of paid 25 calendar days specified in the summons certificate.
The rule on non-extension of study leave also applies to the period of incapacity for work. If the period of temporary disability completely or partially coincides with the period of educational leave, the corresponding benefit is not paid (clause 1, clause 1, article 9 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and connection with motherhood", paragraph "a" paragraph 17 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth to 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).
If, after the end of study leave, the employee continues to be ill, then starting from the day when he was supposed to go to work, he should be accrued temporary disability benefits (Part 1 of Article 183 of the Labor Code of the Russian Federation, Clause 2 of Article 5, Clause 1 of Art. 13 of Law N 255-FZ).
Payment for vacation must be made no later than three days before its start (Part 9 of Article 136 of the Labor Code of the Russian Federation). This rule also applies to paid educational leave. If the organization is late with payment, the employee may demand interest for each day of delay on the unpaid amount of vacation pay (Article 236 of the Labor Code of the Russian Federation). In addition, for violation of the deadline for paying vacation pay, a fine is possible under Art. 5.27 Code of Administrative Offenses of the Russian Federation. In practice, it is not so rare for employers to neglect this rule, thereby infringing on the rights of employees. Payment of remuneration for study leave after the employee has provided the second part of the summons certificate is a violation of the labor legislation of the Russian Federation.
A record of granting study leave is also made in section. VIII “Vacation” personal card (Form N T-2) of the employee.
In the work time sheet (Form No. T-13) or the work time sheet and calculation of wages (Form No. T-12) (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1) when granting study leave:
— with the preservation of wages, the letter code “U” or the digital code “11” is entered;
- without saving earnings - letter “UD” or digital “13”.
The summons certificate, on the basis of which study leave is granted, must be kept in the organization for at least five years (clause 417 of the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by the Order Ministry of Culture of Russia dated August 25, 2010 N 558).
If an employee is registered on an internal part-time basis, he is granted paid study leave only at his main place of work, unless otherwise provided in the university’s collective agreement. Part-time, he must take leave without pay for the duration of his study leave. Taking this into account, the calculation of the maintained average earnings is carried out.
As we can see, the provision of study leave on the basis of a summons certificate does not depend on the discretion of the employer. Additional leave for persons combining work with education is one of the types of guarantees provided for by the current legislation of the Russian Federation (mentioned articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation). Consequently, the employee has the right to take such leave even if he disagrees. Employers should remember that their actions:
- for failure to provide an employee with study leave, which is due to him in accordance with the law or a collective agreement, employment contract, agreement, local regulations of the organization;
- providing less than required leave;
— to replace study leave with annual paid leave;
- on registration of leave without pay in the case when it must be paid, - as well as the failure to provide other guarantees and compensation related to study leave, can be appealed by the employee in court (Article 391 of the Labor Code of the Russian Federation).
For such acts, the employer may be held administratively liable under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Violation of labor legislation entails the imposition of an administrative fine:
- for officials and entrepreneurs-employers - in the amount of 1000 to 5000 rubles;
— for legal entities — from 30,000 to 50,000 rubles.

Guarantees and duration of study leave

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

Form and type of training Duration of paid study leave (vacation) Reason
Part-time study programs:
training of scientific and pedagogical personnel in postgraduate (adjunct) studies;
residencies;
assistantship-internship 30 calendar days annually during training;
additional time spent traveling from the place of work to the place of training and back Article 173.1 of the Labor Code of the Russian Federation
Workers mastering programs for training scientific and pedagogical personnel in graduate school (postgraduate studies), as well as persons who are applicants for the academic degree of Candidate of Sciences Three months - to complete a dissertation for the academic degree of Candidate of Sciences Article 173.1 of the Labor Code of the Russian Federation
Part-time and part-time (evening) forms of study for state-accredited programs: bachelor's, specialist's and master's degrees 40 calendar days - for passing intermediate certification in the first and second years;
50 calendar days - to pass intermediate certification in each of the subsequent courses (when mastering educational programs in a shortened time - in the second year);
up to four months - to pass the state final certification Article 173 of the Labor Code of the Russian Federation
Part-time and part-time (evening) forms of education for state-accredited secondary vocational education programs 30 calendar days - for passing intermediate certification in the first and second years;
40 calendar days - to pass the intermediate certification at each of the subsequent courses;
up to two months - to pass the state final certification Article 174 of the Labor Code of the Russian Federation
Part-time and part-time courses in state-accredited educational programs of basic general or secondary general education To pass the state final certification:
9 calendar days - according to the educational program of basic general education;
22 calendar days - according to the educational program of secondary general education Article 176 of the Labor Code of the Russian Federation

Paid study leave is granted to an employee if the following conditions are simultaneously met (Articles 173, 174, 176, 177 of the Labor Code of the Russian Federation):
— state accreditation of educational programs;
— the employee receives education at this level for the first time;
— successful employee training.
There is no concept of “successful training” in labor legislation. It is logical to assume that if a student worker presented a certificate of invitation from an educational institution, and earlier, after the end of educational leave, brought a certificate of confirmation (from the end of February this is the detachable part (second) of the certificate of invitation), the training can be considered successful.
If an employee is studying in two educational institutions at once, then educational leave is provided only in connection with training in one of these institutions at the employee’s choice (Part 4 of Article 177 of the Labor Code of the Russian Federation). At the same time, the mentioned norm does not limit the right to choose to one university.
Vacations related to studying at an educational institution of higher or secondary vocational education are granted for the number of days indicated in the summons certificate, but not more than the number specified in Art. Art. 173 and 174 of the Labor Code of the Russian Federation.
Usually, to be granted study leave, an employee studying at a higher or secondary educational institution submits an application, which is accompanied by a certificate of summons from the educational institution. The form of the summons certificate, which gives the right to provide guarantees and compensation to employees combining work with education, was approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 N 1368. It has been used since February 25 of this year. And it is the same for all training programs. Before this, different forms of certificates were used for students in secondary and higher educational institutions (approved by Orders of the Ministry of Education of Russia dated December 17, 2002 N 4426 and dated May 13, 2003 N 2057, respectively). In the Appendices to the mentioned Orders, two forms of certificates were given: one of them was used if the employee was entitled to study leave with preservation of average earnings, the other - if he was entitled to unpaid leave.
When indicating the last name, first name and patronymic of the applicant for study leave, the invitation certificate also indicates his status: student, student of the preparatory department - or admission to entrance exams.
All possible reasons for granting study leave are now listed in the call certificate:
— passing entrance exams;
— intermediate certification;
— state final certification;
- final examination;
— preparation and defense of final qualifying work;
— passing final state exams;
- completion of a dissertation for the scientific degree of Candidate of Sciences, one of which must be indicated.
The certificate also shows the level of education (basic general, secondary general, secondary vocational, higher) provided by the educational institution according to the educational programs that the students are mastering.
The certificate states:
— form of education (full-time, part-time, part-time);
— course of study (for students);
— name of the accreditation body that issued the certificate of state accreditation to the educational institution;
— details of the certificate of state accreditation;
— start and end dates of study leave and its duration in calendar days;
- code and name of the profession.
This information allows the employer to verify that the required conditions are met when granting study leave.
All educational institutions implementing training programs, the mastery of which by an employee-student allows him to claim the guarantees and compensation provided for in the above-mentioned Articles, are now applying to the new form of challenge certificate. Art. 173, 173.1, 174 and 176 of the Labor Code of the Russian Federation.
Study leave must be granted strictly within the time limits specified in the summons certificate. It happens that a student employee indicates in the application for educational leave a shorter period than that given in the summons certificate. It is understandable that the employee wants to have as little money loss as possible, since payment for a day of study leave is lower than the employee’s payment for a working day. Therefore, he tries to document a shorter period of his vacation in order to increase the number of working days. Moreover, the use of such leave is a right and not an obligation of the employee, and in the labor legislation of the Russian Federation there is no rule prohibiting the partial use of study leave.
The help call consists of two parts. The first part is filled out by the educational institution and transferred to the employer. Based on this part of the certificate, the employee is granted study leave. The initially blank second part of the certificate is issued by the educational institution after completion of the relevant training. This part is a confirming document that the employee is studying, and this in turn confirms the intended use of his study leave.
Let us note that the Labor Code of the Russian Federation says nothing about guarantees for an employee if he takes exams for certificates of basic general or secondary general education as an external student. In Law N 273-FZ there is only a mention of the possibility of persons who do not have a basic general or secondary general education to undergo external intermediate and state final certification in an organization that carries out educational activities according to the corresponding basic general education program that has state accreditation (clause 3 of Art. 34 of Law No. 273-FZ). At one time, guarantees for such a case were spelled out in the Regulations on benefits for workers and employees combining work with study in educational institutions (approved by Resolution of the Council of Ministers of the USSR of December 24, 1982 N 1116). But this document, in accordance with Decree of the Government of the Russian Federation of March 28, 2012 N 245, from April 14, 2012, was recognized as no longer valid on the territory of the Russian Federation (clause 10 of Appendix No. 1 to Decree No. 245).
In some cases, the employer, at the request of the employee, is obliged to provide him with study leave without pay. Such educational leaves are calculated in calendar days, and their duration depends on the purposes for which these leaves will be used.
The employer is obliged to provide leave without pay:
- employees admitted to entrance exams - 15 calendar days;
- employees - students of preparatory departments of educational organizations of higher education to pass the final certification - 15 calendar days;
- employees studying full-time at higher educational institutions, combining education with work: for passing intermediate certification - 15 calendar days;
- employees studying full-time at higher educational institutions, combining education with work - 4 months;
— for passing final state exams — 1 month.
For employees who successfully complete higher education through correspondence courses, the employer pays travel to and from the location of the educational institution once per academic year.
Employees who successfully receive higher education through part-time and part-time (evening) forms of study for a period of up to 10 academic months before the start of the state final certification;
- at their request, a working week is established, shortened by 7 hours.
During the period of release from work, these employees are paid 50% of the average earnings at their main place of work, but not lower than the minimum wage.
By agreement of the parties to the employment contract, working hours are reduced by providing the employee with one day off from work per week or by reducing the length of the working day during the week.
In accordance with the provisions of Art. 173.1 (this article was introduced by Federal Law No. 185-FZ of July 2, 2013) employees mastering the programs:
— training of scientific and pedagogical personnel in graduate school (postgraduate studies);
— residency;
— assistantship internships;
— in correspondence courses, have the right to:
annual additional leave at the place of work lasting 30 calendar days with preservation of average earnings.
In this case, the time spent traveling from the place of work to the place of training and back is added to the employee’s annual additional leave while maintaining average earnings. The specified travel is paid by the employer;
one day off from work per week with payment in the amount of 50% of the salary received.
The employer has the right to provide employees, at their request, in the last year of study with no more than two additional days off from work per week without pay.
In addition, the above-mentioned employees, as well as employees who are candidates for the academic degree of Candidate of Sciences, have the right;
- to provide them with an additional annual leave of 3 months at their place of work to complete a dissertation for the academic degree of Candidate of Sciences while maintaining their average earnings.

Taxation of payments to employees combining work and study

Let's consider whether an organization, when calculating income tax, can take into account the expenses incurred by it in connection with the provision and payment of educational leaves and other established benefits to employees, and what taxes and insurance contributions it should charge on these payments.

Income tax

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

• In what cases is it necessary to provide educational leave to an employee?
• What does registration of study leave include?
• Providing study leave to employees on probation.
• What is the duration of study leave?
• Is it possible to partially use study leave?
• Does an employer have the right to refuse to provide an employee with study leave due to production needs?

Often managers are faced with the fact that an employee continues to receive education, combining training with work. In this regard, many questions arise regarding study leave: what is the procedure for paying it, what categories of employees is it provided, and how to properly document it.

Rules for granting study leave to an employee

Federal Law of December 29, 2012 N 273-FZ “On Education in the Russian Federation” allows for the combination of study and work, and also imposes on the employer the obligation to pay for study leaves to employees who receive:

• higher education in bachelor's, specialist's or master's programs or enrolling in these programs (Article 173 of the Labor Code of the Russian Federation);
• higher education in the field of training highly qualified personnel (Article 173.1 of the Labor Code of the Russian Federation);
• secondary vocational education or enroll in institutions of this type (Article 174 of the Labor Code of the Russian Federation);
• basic general or general secondary education on a part-time basis (Article 176 of the Labor Code of the Russian Federation).

1. Reimbursement of costs and guarantees due to employees in accordance with Article 177 of the Labor Code of the Russian Federation are provided only if the data employees are receiving education for the first time.

In this case, the form of training only affects the procedure for paying for study leave. Thus, paid study leave is provided in the case of part-time or part-time study (payment is made in the amount of the average salary). If an employee is a full-time student, then payment for study leave is not made (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation).

An employee who already has one higher education is not entitled to study leave if he re-enters a higher educational institution for any other specialty.

However, there are cases when an employee already has an education, and is later directed by management to receive education at the same level. In this situation, the employee can receive study leave and its payment if such a procedure is recorded in the employment or student agreement and confirmed by the signatures of all interested parties.

Training in the following systems is equivalent to obtaining a second higher education:

• Bachelor's degree or specialist's degree (for persons who have received a bachelor's degree);
• master's degree (for persons who have received a master's degree);
• residency or assistantship-internship (for persons who have received a diploma of completion of residency/assistant-internship);
• training of scientific and pedagogical personnel (for persons who have received a diploma of completion of postgraduate studies (postgraduate studies) or a diploma of a candidate of sciences).

If an employee has a bachelor’s degree, then admission to a master’s program will not be equivalent to a second higher education for him, which means he will be provided with all the rights and compensation provided by law.

2. There are situations when an employee studies and works in several places at the same time. In this case, he can receive rights and compensation only as an employee of one of the organizations (Article 177 of the Labor Code of the Russian Federation). The choice of institution remains with the employee.

Thus, at one of the places of work, the employee must continue to work or write an application for leave (clauses 4, 5).

If an employee has a permanent job and an additional one (part-time work), and also continues to receive education, then he can apply for study leave only in one organization (usually at his main place). Then, at his second job, he must contact his superiors to solve this problem, namely, ask for leave without pay during his studies. The decision in this case remains with management, which has the right to either allow or refuse such leave (especially if such situations are not specified in the employment contract).

3. An important criterion for granting study leave is the educational institution has a state license. This fact is documented upon request. Moreover, such information must be contained in full in the call to study, which the employee provides at the place of work.

If an educational institution does not have a state license, the management of the organization where the student works may grant him study leave at its own discretion. To avoid conflict situations, it is better to specify such nuances in a collective or employment agreement.

4. The employer signs a study leave for the employee only after granting call to study from an educational institution.

5. Duration of study leave cannot exceed the deadlines prescribed in the Labor Code of the Russian Federation. However, this issue can be adjusted upward if this is stipulated in the collective or labor agreement.

Also, the Labor Code of the Russian Federation stipulates that an employee who continues training must be distinguished by successful educational activities, but does not specify this thesis. By default, it is generally accepted that studies are successful if there are no failed exams or tests for the previous period of study and admission to the next semester is obtained.

Registration of study leave

It is important to avoid mistakes when applying for study leave. The following algorithm of actions will be correct:

1. The employee writes an application for study leave addressed to the supervisor based on the attached call from the educational institution.
2. The employer, by order drawn up in a specific form (No. T-6 or No. T-6a), allows the granting of study leave.
3. Based on the order, accounting according to the employee’s form.
4. Information about the study leave received is entered into the employee’s personal card (form T-2), work time sheet (form No. T-12 or No. T-13), personal account (form No. T-54 or No. T-54a) . Also, data on study leave is recorded in the employee’s personal card (Form No. T-2).

1. Help-call. The official reason for granting an employee study leave and corresponding payments is the provision of a certificate of summons from the place of study. This certificate must be drawn up in a form approved by the Ministry of Education of the Russian Federation, order No. 1368 of December 19, 2013. At the moment, this form is the same for students of both higher and secondary specialized institutions, which was not the case before it was put into circulation in 2014. Later, on 03/02/2015 and 05/26/2015, the form was updated, enshrined in orders of the Ministry of Education and Science of the Russian Federation No. 134 and No. 525, respectively.

Structurally, this certificate has two parts: the certificate itself and a detachable counterfoil, which must be filled out by the employee and provided to management. If violations are committed here, management has the right to refuse subsequent study leave. After presenting the certificate, the employee must contact the employer with an application for the provision of appropriate guarantees.

2. Statement from the employee. At the same time as the summons certificate, the employee must provide an application endorsed by his signature, which contains a request for study leave. The employee has the right to receive both full and shortened study leave, but in any case it should not exceed the time period stated in the call.

An important nuance is the fact that an employee is not obliged to take study leave - this is a right that he can exercise at will if there are legal grounds. Circumstances may develop in such a way that an employee prefers not to use his right, but to combine educational and work processes.

3. Order on granting study leave. After the employee provides a call from the place of study and a corresponding statement, the employer prepares an order using the uniform form No. T-6*. The order for study leave specifies the number of calendar days of leave provided. It is worth taking into account that vacation time may fall on holidays. In this case, the existing provision that holidays are not included in the number of calendar days of vacation does not apply.

4. Calculation note regarding the provision of leave. The issued order serves as a reason for the HR department employee to prepare a note-calculation according to the unified form No. T-60, adopted on January 5, 2004 by the State Statistics Committee of the Russian Federation. This note is additional evidence that the employee has been granted study leave and helps to calculate the amount of vacation payments that the employee should receive. All calculations are carried out not on the front, but on the reverse side of the above form.

5. Personal card of the employee. The final stage of the process of registering educational leave for employees is filling out a personal card according to a single form No. T-2, approved on January 5, 2004 by the State Statistics Committee of the Russian Federation.

Providing study leave to employees on probation

The right to take study leave is also granted to temporary employees. The basis for the exercise of this right is a summons certificate. Such employees are not subject to dismissal until the end of the vacation.

The issue of granting study leave during the probationary period deserves special attention.

During the probationary period, new employees have the same rights as permanent employees (Article 70 of the Labor Code of the Russian Federation), all provisions of the Labor Code apply to them.

It is noteworthy that in the event of study leave or sick leave, the probationary period for the employee is interrupted and resumed after the employee returns to the workplace.

In a conflict situation, when the employer refused to provide the employee with the required guarantees and compensation, and there is no opportunity to resolve this issue due to lack of time, the employee has the right to take study leave without obtaining the consent of management and without providing the necessary documents. All required operations, including payment of compensation, in this case can be performed after the expiration of study leave (Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2, paragraph 39).

• How to provide labor leave so that the company's work does not suffer

Duration of study leave

The duration of study leaves is regulated by the Labor Code of the Russian Federation and the annex to the order of the Ministry of Education and Science of the Russian Federation dated December 19, 2013 No. 1368. It depends on a number of factors (for example, the type and level of education received).

The law stipulates the maximum time frame that can be given to an employee to participate in the educational process. Those who want to take part in entrance exams can also exercise their right to study leave. Master's degree students are paid for study leave in a larger amount than students of secondary specialized educational institutions.

The longest such leave is granted to researchers working on dissertations and is six months. This is the maximum amount of paid study leave. If the university provides information about more days, then periods exceeding the established limit are not subject to payment.

Private educational institutions that do not have a state license also issue summonses to their students, but employees who receive such certificates are not guaranteed to receive paid study leave.

Financial compensation for those on study leave is paid only when there are local regulations drawn up by the organization in the prescribed manner.

In addition to study leave, an employee has the right to take leave without pay (at his own expense), for example, for the period of entrance exams (15 calendar days are provided for university applicants).

According to the Labor Code of the Russian Federation, educational leaves are granted for the period specified in the call. It is worth remembering that the employee also has the right to take a shortened study leave, partially. If the total duration of study leave is greater than what is allowed by law, then there are the following ways out of the situation:

• the employer can provide the student employee with regular paid leave;
• the employer can provide the student employee with leave at his own expense for all those days that go beyond the established limit.

These are final criteria and cannot be increased.

If an employee falls ill during vacation, the vacation period is not extended by sick leave. If the illness continues after the end of the vacation, the employee is asked to open a sick leave until recovery (part 1 of article 183 of the Labor Code of the Russian Federation, part 2 of article 5, part 1 of article 13 of the Federal Law of December 29, 2006 No. 255 -FZ).

• Unused vacation: rules for calculating and paying compensation

How to pay for study leave

The issue of the procedure and amount of vacation payments is one of the most pressing.

The calculation is made by the accountant after he has been provided with an order to grant study leave, endorsed by all interested parties. The process of calculating vacation pay is similar to calculating payments for the next vacation.

The only significant difference is the non-compliance with the rule on extending vacation if it falls on holidays. Study leave cannot be extended by the number of holidays on which it falls. Also in this situation, holidays are paid as usual. This approach is explained by the fact that study leave is granted for the implementation of educational activities, the timing of which is known, and therefore there is no need to increase such leave.

Let's look at an example. Golovanov P.G. applied for leave in the period from 02/20/2017 to 03/12/2017. Below we give an example of calculations of leave payments if:

• the employee is about to go on another annual paid leave;
• An employee needs study leave.

Two dates of national significance fall within the specified time period: February 23 and March 8.

Since the employee indicated the deadlines for the desired vacation, 19 calendar days will be paid during the next vacation (21 − 1 − 1 = 19).

If we are talking about study leave, then holidays will be taken into account and payments will cover 21 calendar days.

The situation is equivalent in the case of sick leave: study leave can be extended by the time of sick leave only if the student has submitted a corresponding application to the dean’s office and received consent to extend the session due to illness. However, in this case, do not forget that the call certificate also needs to be updated and the changed terms of the call must be indicated.

Having received an order to grant study leave, the accounting department calculates the amount of leave compensation based on the employee’s salary data for the year. The calculation formula is such that the salary for each of the past 12 months is summed up and then divided by 12, which allows us to obtain the employee’s average monthly earnings. The next step is to divide the resulting value by the number of days in a month established by Article 139 of the Labor Code of the Russian Federation (29.3), and thus specialists receive data on the average daily earnings of a specific employee in the past year.

If the employee has not worked for 12 months in the organization, the amount of payments will be less. According to paragraph 5b of the “Regulations on the specifics of calculating wages”, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922, payments for sick leave are not included in the calculations.

To avoid mistakes and misunderstandings with the procedure for making payments, you need to thoroughly study the existing legislation, namely Art. 173-176 of the Labor Code of the Russian Federation. A thorough analysis of these provisions will allow us to take into account many important nuances, including those related to the organization of work for employees who combine training and work.

Decree of the Government of the Russian Federation of December 24, 2007 No. 922 regulates the procedure for making payments to employees in the amount of average earnings and prescribes withholding personal income tax from the amount of compensation. The resulting value must be entered into the database used to calculate insurance contributions to extra-budgetary funds of the Russian Federation. Art. 225 of the Tax Code allows these payments to be indicated in the expense item.

• How to increase staff initiative without rigid bureaucracy and useless material motivation

How is payment for study leave made to part-time students?

For part-time students, study leave is paid in the same manner as labor leave.

Simultaneously with the application, the manager is given one part of the challenge. The other part is provided upon expiration of the study leave and the employee’s return to the place of work and indicates that the employee was really conscientiously engaged in educational activities. This document also gives the right to the next study leave.

How to calculate average earnings during study leave

An employee who has gone on study leave is paid in the amount of average earnings. The procedure for calculating this amount is made in accordance with Article 139 of the Labor Code of the Russian Federation, as well as the “Regulation on the specifics of the procedure for calculating average wages” dated December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922). The average daily wage for the past year is calculated (clause 4 of Regulation No. 922). To do this, it is necessary to divide the actual salary for the past year by 12 and by the established average number of calendar days of the month, equal to 29.3 (clause 10 of Regulation No. 922).

The amount of vacation compensation is calculated by multiplying the average daily earnings by the number of vacation days that are subject to payment (clause 9 of Regulation No. 922).

If we are talking about compensation for subsequent additional vacations, then all calendar days included in them are paid, including holidays (clause 14 of Regulation No. 922).

In the process of calculating average earnings, all types of payments established by the system are taken into account, without reference to their sources (clause 2 of Regulation No. 922). However, in some cases, time and funds transferred during this time are deducted from the amount of payments. According to clause 5 of Regulation No. 922, this happens in cases where:

• the employee retained payments in the amount of the average salary, except for cases when a break was taken to care for a child in accordance with the Labor Code of the Russian Federation;
• the employee was paid sickness, maternity and childbirth benefits;
• the employee did not fulfill his duties due to the fault of management or due to external circumstances beyond anyone’s control;
• the employee could not perform his job duties due to the strike, but did not take part in it;
• the employee was assigned additional days off to care for a disabled child (including a person disabled since childhood), which was paid accordingly;
• There were other cases established by the legislation of the Russian Federation when an employee did not fulfill his job duties, but received cash payments in full or in part, as well as in cases where such payment was not made.

As an example, we can consider the situation when teacher Petrova I.N. went on educational leave for 14 calendar days, starting from September 7, 2015. The time period from September 1, 2014 to August 31, 2015 was taken as the calculation period. The total salary for the past period was 150 thousand rubles. Based on the calculation procedure indicated above, the amount of payments for the upcoming two-week vacation will be: 150,000 rubles. / 12 months / 29.3 days * 14 days = 5,972 rubles. 70 kopecks

Article 136 of the Labor Code of the Russian Federation prescribes the payment of vacation funds within three days before the start of the vacation. If the payment period falls on a weekend or holiday, then transfers must be made in advance in accordance with the letter of Rostrud dated July 30, 2014 No. 1693-6-1.

If the employee did not provide the manager with a call, then corrective entries must be made in the accounting documentation regarding funds previously paid to the employee before the vacation.

How study leave is spent in accounting

Personal income tax. According to paragraph 1 of Article 210 of the Tax Code of the Russian Federation, information about all types and forms of profit received by the taxpayer is entered into the personal income tax accounting database. This also includes acquired material benefits (Article 212 of the Tax Code of the Russian Federation).

Article 217 of the Tax Code of the Russian Federation sets out a list of income that is not taxed. However, study leave compensation equal to the amount of average earnings does not appear in this list, therefore, they are taxed in the generally accepted way. This information is confirmed in the letter of the Ministry of Finance of the Russian Federation dated July 24, 2007 No. 03-04-0601/260.

Income in the form of vacation payments is considered received on the day the transfer was made (Clause 1, Clause 1, Article 223 of the Tax Code of the Russian Federation). The calculated and withheld tax on personal income must be transferred by insurers during the month when payments were made to the taxpayer (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Insurance premiums. Payments to an employee in the amount of the average salary are subject to insurance contributions transferred to various funds. The amount of average earnings due to an employee during his time on study leave is subject to insurance contributions paid to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund. Moreover, this type of income is entered into the appropriate database in full, linked to the day the transfers are made (Clause 1, Article 7, Clause 1, Article 8, Clause 1, Article 11 of Federal Law No. 212-FZ.

Reflection in accounting of transactions for accrual and payment of vacation pay

All costs associated with the payment of compensation for study leaves are recorded in Form No. 111 “Organizations’ Compensation Fund” and item No. 211 “Wages” according to the classification of operations of the public administration sector (“Instructions on the procedure for applying the budget classification of the Russian Federation”, approved by the Ministry Finance of the Russian Federation dated July 1, 2013).

Transfer of contributions to extra-budgetary funds is carried out using codes 119 and 213 (“Compulsory social insurance contributions for payments to workers’ compensation and other payments to employees of institutions” and “Accruals for payments to pay”, respectively).

Instructions numbered 162n, 174n, 183n require that payments for educational leave be reflected in accounting documentation in the following way:

According to the calculation results, the average salary payable as vacation pay is 10,000 rubles, the amount of personal income tax is 1,300 rubles, the amount of insurance payments is 3,020 rubles, where 290 rubles. – social security contribution insurance in connection with illness or pregnancy and childbirth, 510 rubles. – contribution for compulsory medical care. insurance, 2,200 rub. – contributions to the pension fund, 20 rubles. – insurance in case of injury.

Vacation payments are made to the employee’s bank card. The remaining deductions are made from subsidies provided for the implementation of government orders. All costs related to the transfer of vacation and insurance premiums are included in expenses, which include the nominal cost of the services provided.

In the documentation, the accountant will reflect such a movement of funds as follows:

Summarizing the above, it should be said that an employee who continues to receive education may be granted educational leave, the duration and payment of which depends on a number of factors (for example, these include the level of education, form of training, specific types of educational activities during such leave). The amount of vacation pay is calculated by calculating the average daily earnings for the past year. The employer's responsibilities include calculating and paying tax and insurance contributions on the amount paid to the employee.

The employee requests that the main leave be added to the study leave. Is it correct?

The employee has no right to make demands of this kind. According to Part 2 of Article 177 of the Labor Code of the Russian Federation, such a situation must be resolved by agreement jointly between the employee and his manager.

Can an employee use study leave partially?

Current legislation allows for partial use of study leave. Also, the Labor Code of the Russian Federation defines the receipt of study leave by an employee as his right, but only within the time limits outlined in the summons certificate (Part 4 of Article 177 of the Labor Code of the Russian Federation, the form of the summons certificate approved by order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368).

Does an employer have the right to refuse to provide an employee with study leave due to production needs?

The manager does not have such a right. The legislation allows employees to exercise their right to study leave if they have a summons certificate, even if the manager does not give his consent.