How many months can they be allowed to study? Money question: how is study leave paid?

An employer can provide study leave to employees who are studying:

• in a higher educational institution (institute, academy, university);
• in an educational institution of secondary vocational education (college, technical school);
• in an educational institution of primary vocational education;
• in an evening (shift) general education institution.

The employer is obliged to provide study leave to these employees. Regardless of how long the employee has worked for the organization. There are no restrictions on length of service giving the right to study leave.

Study leave is subject to payment only if the following conditions are simultaneously met:

• This is the first time an employee has received education at this level. Or the organization sent an employee for training. Already having this level of education. Having fixed the condition of training in an employment or student contract (Part 1 of Article 177 of the Labor Code of the Russian Federation, letter of the Ministry of Labor of Russia dated November 8, 2013 No. 14-1-187);
• the employee studies successfully (Part 1, Part 1 of Article 174, Part 1 of Article 176 of the Labor Code of the Russian Federation);
• vacation is related to passing exams or defending a diploma (part 1 of article 173, part 1 of article 173.1, part 1 of article 174 of the Labor Code of the Russian Federation);
• the educational organization has state accreditation (part 1 of article 173, part 1 of article 174, part 1 of article 176 of the Labor Code of the Russian Federation).

The organization can provide study leaves to employees. Those who study in educational organizations that do not have state accreditation. To do this, such a condition must be stated in the labor (collective) agreement (part 6 of article 173, part 6 of article 174, part 2 of article 176 of the Labor Code of the Russian Federation).

Successful learning determined by the educational institution. In which the employee is trained, in accordance with internal documents. In particular, the charter. Confirmation of the employee’s successful training for the employer is a certificate of challenge. Issued to an employee who combines work with training. And indicating his admission to the next certification. Interim or final (order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368). Require any other documents to confirm the success of the training. For example, a certificate of no debt. The employer doesn't need it. As well as waiting until the end of the current session to pay for study leave.

When receiving education for the first time, there is an exception. Leave can also be given if the person already has a higher (secondary, primary vocational) education. And he gets the second (third, etc.). But only on condition. That his employer sent him for training “in accordance with the employment contract. Or a training agreement concluded... in writing” ().

Paid study leaves are provided in calendar days. The duration and number of such leaves depend on what kind of education the employee receives. Higher, secondary or initial professional.

Providing study leave to an employee at the expense of the employer

• Studying part-time or part-time within the framework of bachelor's and specialty programs. Or a master's degree at a university. Passes intermediate certification (session) in the 1st or 2nd year - 40 calendar days,
• Studying part-time or part-time as part of undergraduate programs. Specialist or master's degree at a university, undergoes intermediate certification (session) in the 3rd, 4th and 5th (6) courses - 50 calendar days, art. 173 Labor Code of the Russian Federation
• Studying part-time or part-time as part of undergraduate programs. Specialist or master's degree, undergoes state final certification - 4 months, art. 173 Labor Code of the Russian Federation
• Masters teacher training programs in postgraduate (postgraduate) studies. Residency programs and assistantship-internship programs via distance learning - 30 calendar days,
• Masters teaching staff programs in postgraduate (postgraduate) studies. And writes a dissertation for the academic degree of Candidate of Sciences - 3 months, art. 173.1 Labor Code of the Russian Federation
• Studying in the secondary vocational education program by correspondence or part-time, undergoing an intermediate certification (session) in the 1st or 2nd year - 30 calendar days,
• Studying in the secondary vocational education program by correspondence or part-time. Passes intermediate certification (session) at 3. And each subsequent course - 40 calendar days, Art. 174 Labor Code of the Russian Federation
• Studying in the secondary vocational education program by correspondence or part-time. Passes state final certification - 2 months, art. 174 Labor Code of the Russian Federation
• Studying in general education organizations (schools, gymnasiums, etc.) through part-time and part-time education. Passes the state final certification of the basic general education program - 9 calendar days,
• Studying in general education organizations (schools, gymnasiums, etc.) through part-time and part-time education. Passes the state final certification for the secondary general education program - 22 calendar days, art. 176 Labor Code of the Russian Federation

to menu

Providing study leave at the expense of the employee

• Enters a university (passes entrance exams) - 15 calendar days, Art. 173 Labor Code of the Russian Federation
• Passes final certification at the preparatory department of an educational organization of higher education - 15 calendar days, Art. 173 Labor Code of the Russian Federation
• Studying in accredited bachelor's, specialist's or master's programs full-time at a university, undergoing intermediate certification (session) - 15 calendar days per academic year, art. 173 Labor Code of the Russian Federation
• Studying full-time at a university, passing state exams and defending a diploma - 4 months, art. 173 Labor Code of the Russian Federation
• Studying full-time at a university, passing state exams - 1 month, art. 173 Labor Code of the Russian Federation
• Enrolls in educational programs of secondary vocational education (passes entrance exams) - 10 calendar days, art. 174 Labor Code of the Russian Federation
• Studying in an accredited program of secondary vocational education full-time, undergoing intermediate certification (passes the session) - 10 calendar days per academic year, Art. 174 Labor Code of the Russian Federation
• Students study in an accredited full-time secondary vocational education program, undergo state final certification - 2 months, art. 174 Labor Code of the Russian Federation
• Masters teacher training programs in graduate school (adjunct), residency and internship programs by correspondence in the last year of study - 2 days a week, art. 173.1 Labor Code of the Russian Federation

to menu

Three rules for applying for study leave

1. It is important to distinguish between the legal nature of annual (main and additional) vacations. And additional leaves in connection with training. For the correct application of legislation on the procedure for their calculation and provision.

2. Holidays falling during the period of additional paid leave in connection with training. They are included in the number of his calendar days and paid accordingly.

3. The employer provides study leave on the basis of a summons certificate.

Paid study leave

In addition to students of universities, colleges, technical schools and schools. Employees who study at night school have the right to study leave. For example, to pass final exams after 9th grade. They can take 9 calendar days, after 11th grade - 22 calendar days.

In addition to paid study leave, an employee has the right to additionally take study leave at his own expense (also in calendar days). For example, during entrance exams. The right to additional unpaid leave is available not only to “evening” and “correspondence” students, but also to full-time students of universities, technical schools and colleges.

to menu

Calculation of vacation pay for study leave

Study leaves are paid in the same way as annual ones. Based on average earnings (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation). Average earnings are calculated based on the employee’s salary for the last 12 months (Article 139 of the Labor Code of the Russian Federation). In this case, all calendar days of educational leave are subject to payment. Including holidays. (Clause 14 of the Regulations approved by the Decree of the Government of the Russian Federation of December 24, 2007).

An example of calculating vacation pay. The employee was granted paid study leave

A.S. Kondratyev was hired by the organization on October 1, 2014. He combines work with studying in the second year of Moscow State University (in absentia). This is the first time an employee has received higher education. The educational program in which the employee is studying has state accreditation.

On April 17, 2015, the employee wrote an application for study leave. To pass the session from April 22, 2015. The duration of study leave according to the call certificate is 30 calendar days. This period does not exceed the maximum duration of study leave. Established by law (40 calendar days). The organization is obliged to provide the employee with paid study leave.

The calculation period for vacation pay includes October–December 2014, January–March 2015. These months have been fully worked out. For the period from October 2014 to March 2015, the employee was accrued 100,000 rubles.

The period of study leave includes holidays, for which the organization’s accountant also calculated Kondratiev’s average earnings.

The accountant calculated vacation pay to pay for study leave as follows.

The average daily earnings for vacation pay were:
100,000 rub. : 6 months : 29.3 days/month = 568.83 rub./day.

The total amount of vacation pay is:
RUB 568.83/day × 30 days = 17,064.90 rub.

to menu

When studying in another city

The Labor Code provides another benefit for individuals. Combining work with training. It concerns correspondence students who study in educational institutions. Located in other cities. For such students, the employer pays for travel to the location of the relevant educational institution and back.

If previously the Labor Code did not set any conditions for this. And all university students were paid for travel once a year. Now the situation has changed. Legislators added just one word to Article 173 of the Labor Code of the Russian Federation. And from now on only the employee will be able to claim payment for travel. Who studies “successfully”. At the same time, there is no explanation of successful studies here either. It would hardly be correct to assume that travel can only be paid for excellent students. Probably, as mentioned above, it is enough for a student to pass all exams on time. No retake.

Students of correspondence departments of secondary educational institutions. Only half of the round trip fare will continue to be paid. For them, legislators did not impose restrictions on academic performance.

to menu

What documents are needed to apply for study leave?

Study leave is given to university students only after that. How will they bring certificate calling the educational institution. The certificate form was approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 N 1368. "On approval of the form of a summons certificate giving the right to provide guarantees and compensation to employees combining work with education."

Upon presentation of the certificate, the student employee must write leave application. This document is drawn up in any form. The application must indicate what kind of leave the employee is applying for. For example: “Please provide me with paid study leave.” After this, the personnel department draws up the same documents. The same as when an employee goes on “regular” vacation.

To the Director of Gazprom LLC
A.V. Ivanov

from an economist
A.S. Petrova

STATEMENT

I ask you to provide me with additional leave while maintaining my average earnings (study leave). For the period from 06/15/2019 to 07/10/2019. Duration 26 calendar days. To pass intermediate certification at the Moscow State Industrial University.

I am attaching a summons certificate to the application.

Information about study leave is entered in employee personal card(unified form No. T-2, approved by Decree of the State Statistics Committee of January 5, 2004 No. 1). For this purpose, the card provides a special section VIII “Vacation”.

From January 1, 2013, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation are not mandatory for use. At the same time, the forms of documents used as primary accounting documents continue to be mandatory. Established by authorized bodies in accordance with. And on the basis of other federal laws. (for example, cash documents) (see information from the Ministry of Finance of Russia N PZ-10/2012).

An employee graduating with a diploma means one thing - the company will have to do without him for 4 months. But in order to receive such leave, you will need a certificate from the employee - a call in a certain form. He will go on study leave at the employer’s expense only if he receives a specialist diploma for the first time. To obtain a second higher education, he will have to take leave at his own expense.

Already from the second or third year of the institute, students, on their own initiative, strive to work part-time or get a full-time job in order to gain practice along with theoretical knowledge. Managers learn about this, as a rule, after receiving a certificate - a call. It is impossible to refuse study leave because of its length or due to the absence of a replacement, but in connection with obtaining a second specialist diploma, it is possible. One nuance is important here: the employee will receive this type of guarantee only when receiving education at the appropriate level for the first time. In other words, an employee who is studying to become an economist and is also a certified lawyer is not entitled to targeted leave at the expense of the employer. In this case, the employee must agree on a vacation at his own expense. But without an organizational order, an employee’s absence from the workplace is considered absenteeism with unpleasant consequences for him.

Study leave is not required if the employee receives a second higher education

Few employers are eager to employ student workers to carry out serious projects. Combining work and study causes disagreements between the parties, since at an inopportune moment for the company, an employee can bring a summons certificate and leave for the session. Therefore, HR employees, even when hiring, warn young applicants that the rhythm of work in the company does not include absences due to exams or tests. They are offered to solve problems with study leave on their own and in their free time from work.

And when employees contact the HR department, instead of additional leave for study, they are sometimes persistently advised to take vacation at their own expense or annual paid leave. The workers agree, but then go to court for monetary compensation. They prove the forced nature of leave without pay by evidence of the transfer to the employer of an application and a certificate - a call and the lack of his response, or a direct refusal of study leave (appeal rulings of the Arkhangelsk Regional Court dated May 27, 2013 in case No. 33-2773/2013, Supreme Court of the Republic of Bashkortostan dated 02/04/2014 in case No. 33-359/2014).

If there is no such evidence, then the employee will not be able to win (appeal ruling of the Sverdlovsk Regional Court dated July 1, 2014 in case No. 33-8285/2014).

So, subject to the requirements of the law (Article 173 of the Labor Code of the Russian Federation), the employee has the right to go on study leave and, in the interests of the employer, check the existence of mandatory conditions for granting it. It is important to keep track of the following points.

Training must take place via correspondence or part-time form.

For full-time or so-called full-time education, guarantees Art. 173 of the Labor Code of the Russian Federation do not apply. In other words, if study takes place outside of work and involves mandatory attendance at lectures, seminars and practices, then study leaves (with or without pay) are not allowed. An employee who has entered the full-time department of the institute and continues to work will have to get out on his own.

Part-time or part-time study does not interfere with combining two activities, and the employer has no obstacles to applying for study leave.

State accreditation of the educational program is required. Previously, it was important that an educational institution had state accreditation, but now it is important that the educational program have such accreditation (Part 1 of Article 173 of the Labor Code of the Russian Federation). Educational organizations post such information on their websites (sub-clause “c”, clause 2, part 2, article 29, Federal Law No. 273-FZ of December 29, 2012; hereinafter referred to as Law No. 273-FZ).

But in order to go on study leave, the employee is not required to provide a copy of the state accreditation certificate. This information is indicated in the call help in a special line.

If an employer wants to check the accreditation of an educational program, this information can be found via the Internet or by contacting a specific educational institution.

Education at this level should be completed for the first time. An employee is entitled to study leave only when receiving education at the appropriate level for the first time (Part 1 of Article 177 of the Labor Code of the Russian Federation). Law No. 273 - Federal Law will help you understand the levels of education and determine which one is the first and which is the next.

For employers who employ university students, it is important to remember about two levels of professional education: bachelor's degree (first level) and specialty, master's degree (second level). If an employee has a bachelor’s degree, but he entered a master’s program, then the guarantees under Art. 173 of the Labor Code of the Russian Federation is due to him, since the levels of education are different and, moreover, the second “higher” in status (Part 5 of Article 10 of Law No. 273 - Federal Law).

The same benefits will be received by employees with the qualification “certified specialist” who are admitted to the university on a competitive basis for training in a master’s program. Such a situation is not considered a citizen receiving a second higher education (Part 15, Article 108 of Law No. 273 - Federal Law).

Cases when education is considered second (subsequent), which means the employer has the right to refuse an employee study leave, are listed in Part 8 of Art. 69 of Law No. 273 - Federal Law. The guarantees provided for student workers will not be received by those who study:

• for bachelor's degree programs or specialty programs - by persons who have a bachelor's degree, a specialist's diploma or a master's degree;

• for master's programs - by persons who have a specialist's diploma or a master's degree.

In other words, a bachelor of jurisprudence (by diploma) who has entered a bachelor's degree in Economics will not be able to qualify for paid study leave; the levels of these formations are the same. The same thing will happen to a Master of Law who wants to change his field and go to study to become a journalist. He has already exhausted the limit of targeted vacations while receiving his first legal education.

Thus, if the employee meets the specified requirements, then a study leave is issued. Otherwise, the company faces a lawsuit with a high risk of losing. The employee will recover money for additional leave, interest for violation of payment deadlines, compensation for moral damage and travel expenses to and from the place of study. This is confirmed by judicial practice: the ruling of the Kaluga Regional Court dated 02/03/2014 in case No. 33-25/14; appeal rulings of the Altai Regional Court dated 09/02/2014 in case No. 33-7213/2014, Saratov Regional Court dated 10/02/2014 in case No. 33-5630.

Moreover, similar consequences can await the company if the employee receives a second higher education. In this case, the court will find out whether a student agreement has been concluded between the parties. If it turns out that the employer sent the employee for training regardless of the fact that he is already a specialist in another field, then the court, by virtue of Part 1 of Art. 177 of the Labor Code of the Russian Federation can take the side of the employee. As a result, he will receive payment for study leave, interest, and moral damages (ruling of the Kaluga Regional Court dated August 11, 2014 in case No. 33-2062/14).

The duration of study leave cannot be shortened

In practice, in order to go on study leave, employees submit two documents: an application and a summons certificate. You can do without the first of them (ruling of the Moscow City Court dated October 12, 2011 in case No. 33-29084). But a summons certificate is needed, otherwise the employee will be left without additional leave.

A summons certificate is the main document that confirms the employee’s right to study leave under Art. 173 of the Labor Code of the Russian Federation (ruling of the Sverdlovsk Regional Court dated March 12, 2013 in case No. 33-2986/2013). It contains the necessary information to assess the employee’s right to the specified guarantee (form of training, information about accreditation, period of absence of the employee to take the session). Such a certificate is stored in the organization’s archives for at least five years (clause 417 of the List, approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558).

Now the form of the summons certificate is uniform (approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368; hereinafter referred to as Order No. 1368). Previously, two forms were used: for secondary and higher educational institutions (orders of the Ministry of Education of the Russian Federation dated December 17, 2002 No. 4426, dated May 13, 2003 No. 2057). Students of general education institutions did without an official call-up certificate form.

When receiving the certificate, you need to check the completeness of its completion: the start and end dates of the session or entrance exams, the reason for absence (interim, final certification, preparation and defense of the final qualifying thesis), etc. In addition, the certificate must bear the seal of the university. This will help avoid problems with tax authorities, who carefully check the validity of expenses.

After this, you can issue an order. As a rule, it is drawn up in form No. T-6, but you can develop and approve your own form (Part 4, Article 9 of Federal Law No. 402-FZ of December 6, 2011).

But the certificate is not always filled out correctly, for example, the code of the specialty being acquired is omitted, and employees sometimes present a copy of it instead of the original document, and promise to bring the original later. These problems are solved this way.

When there is not enough information or there are doubts about the authenticity of a document, it makes sense to send a request to the educational institution. The courts come to such conclusions when considering “educational” disputes (cassation ruling of the Smolensk Regional Court dated 06/07/2011 in case No. 33-1853; appeal rulings of the Pskov Regional Court dated 07/08/2014 in case No. 33-1049/2014, Moscow City Court dated 09/10/2014 in case No. 33-19266).

It is not advisable to ignore official confirmation from the university, since this information in court will allow the employee to prove the employer’s guilt (decision of the Moscow City Court dated September 16, 2013 No. 4g/8-9629).

The situation with the absence of the original certificate - challenge is not so clear. When an employee abuses his right, ignores the employer’s demands and deliberately delays submitting the original summons certificate, the court may side with the company (appeal ruling of the Sverdlovsk Regional Court dated April 4, 2014 in case No. 33-4535/2014). But if the employee presented the certificate later for objective reasons, for example, due to a delay at the university, then there are no reasons for refusing to issue and pay for study leave. When the court determines that the employee studied, he will be reimbursed the amounts required by law (decision of the Moscow City Court dated July 18, 2014 No. 4g/9-6581/2014).

Another controversial issue concerns the reduction of study leave. Sometimes employees, on their own initiative or at the request of managers, want to leave for a session later or return to work earlier than the time specified in the call-up certificate.

Rostrud, in paragraph 1 of letter No. 697-6-1 dated September 12, 2013, responded negatively to this, justifying this with the intended purpose of study leave. Officials believe that the duration of leave should remain the same regardless of the circumstances, employee requests and other conditions. In other words, the parties do not have the right to change the period specified in the summons certificate.

In addition, we cannot exclude claims from an employee who, after returning to work ahead of schedule, changes his mind and demands to continue his educational leave. A complaint to the State Tax Inspectorate, taking into account the position of the department, may result in an order.

Therefore, study leave must be issued for the entire period, and, if necessary, civil contracts must be drawn up with student employees.

But if an employee does not have enough leave to pass the “tails,” then he will have to ask the employer for leave at his own expense.

Study leave must be paid in full before it begins.

An employee who combines work and study has the right to count on additional vacations while maintaining average earnings. Ignoring this rule ends in a conflict that will have to be resolved in court.

If the employee does not miss the deadline to go to court with a demand for recovery of the uncollected amount, then the decision will be in his favor. Payment for study leave, of course, subject to all conditions for its provision, is the responsibility of the employer (appeal ruling of the Moscow City Court dated December 18, 2012 in case No. 11-27672).

Therefore, the employer needs to ensure timely payment of vacation pay. They are calculated according to the rules for paying annual basic and additional leaves. The amount of vacation pay is determined based on the average daily earnings, calculated according to the rules of Part 4 of Art. 139 Labor Code, clause 10 of the Regulations, approved. Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.

But getting the amount right isn't everything; it must be issued on time. For study leave, the three-day rule applies. It states that payment for vacation is made no later than 3 days before its start (Part 9 of Article 136 of the Labor Code of the Russian Federation).

The specified norm does not say whether 3 days should be counted in calendar or working days. According to Rostrud, we are talking about calendar days. If the issuance of vacation pay coincides with a weekend or holiday, then it must be postponed to an earlier date, and it is not necessary to do this the day before (Part 8 of Article 136 of the Labor Code of the Russian Federation, letter of Rostrud dated July 30, 2014 No. 1693-6-1).

In some companies, it is customary to pay for study leave after receiving the detachable part of the certificate - the call. This approach is justified by the fact that it is impossible to return the money if you fail the exams. After an employee complaint or a scheduled GIT inspection, the system will have to be changed. Thus, the St. Petersburg City Court recognized the order of the State Technical University to pay for study leave, including interest, as legal. Since the Labor Code of the Russian Federation does not have a special procedure for paying average earnings for targeted leave, you must be guided by Part 9 of Art. 136 Labor Code of the Russian Federation. In other words, the employer has 3 days to issue “study” vacation pay (appeal ruling dated May 7, 2014 No. 33-7195/2013).

Suppose an employee received the money on time in full, but fell ill during his studies. In this case, it is not clear whether it is necessary to postpone study leave, recalculate vacation pay and pay disability benefits.

There is no need to extend or transfer leave, since this opportunity is provided only for annual paid leave (Part 1 of Article 124 of the Labor Code of the Russian Federation). In addition, the vacation period is set by the university, and the employer and student only comply with it. The only way out is for the employee to get another summons certificate from the institute.

At the same time, the employee should not hope for double payment for the same period. He will not receive money for sick leave that coincides with study leave. This follows from paragraphs. 1 tsp. 1 tbsp. 9 of the Federal Law of December 29, 2006 No. 255-FZ and paragraphs. "a" clause 17 of the Regulations, approved. Decree of the Government of the Russian Federation dated June 15, 2007 No. 375.

So, there will be no negative consequences if you pay for your study leave on time and in full. Delaying payments or establishing additional (beyond the law) conditions for receiving them will help the employee prove a violation of rights.

You can deduct money from an unscrupulous employee for study leave

The period of study leave is determined by the educational institution. The call certificate indicates the start and end dates of the vacation, and the duration in calendar days. This period is reflected in the order.

Sometimes employees take exams early. Employers learn about this from the detachable part of the challenge certificate, the so-called confirmation certificate. It indicates the student’s full name, the name of the university and the actual duration of study. Employees bring confirmation after the session and it happens that the final dates differ from those indicated in the call certificate.

Some employers regard such a discrepancy as a basis for deducting from the employee the amounts that he received before the start of his study leave. But workers dispute such actions by management.

There is another situation: an employee “fails” the session, does not pass the exams, and is expelled from the university for poor academic performance. In this case, it is also impossible to withhold vacation pay, since unsatisfactory training results do not apply to the grounds for deductions listed in Art. 137 Labor Code of the Russian Federation. For the same reason, the employee will not have to return the amounts received for study leave and if he does not return the detached part of the certificate - the summons (appeal ruling of the Court of the Khanty-Mansiysk Autonomous Okrug - Ugra dated September 24, 2013 in case No. 33-4087/2013).

The situation is ambiguous when an employee, having completed his studies at the employer’s expense, quits before the end of the period stipulated by the student agreement.

Some employees fail to challenge the withholding of vacation pay, and the courts take the side of employers (cassation ruling of the Perm Regional Court dated November 16, 2011 in case No. 33-11677; ruling of the Supreme Court of the Komi Republic dated August 27, 2012 in case No. 33-3665/2012).

But not everyone shares this point of view. There is an opinion that an employee cannot be required to reimburse the average earnings paid during study leave. The company has the right to expect reimbursement of costs associated with training an employee if he quits before the agreed date (Article 249 of the Labor Code of the Russian Federation). Such costs include the cost of training, consumables, additional classes, etc.

However, payment of student leave is a guarantee provided for in Art. 173 Labor Code of the Russian Federation. It also applies in a situation where the parties have agreed to provide study leave to an employee who is not entitled to it by virtue of the specified norm (Article 177 of the Labor Code of the Russian Federation). The employer does not have the authority to cancel the guarantee unilaterally, since it is established at the state, and not local or contractual level (ruling of the Sverdlovsk Regional Court dated March 28, 2006 No. 33-2139/2006, appeal ruling of the Irkutsk Regional Court dated August 15, 2012 in the case No. 33-6608/12).

Therefore, in similar situations, it is worth preparing for legal proceedings and trying to convince the court that the average earnings for study leave are included in the company’s expenses stipulated in the student agreement.

But the employer’s chances of getting money from an unscrupulous student employee are great. Thus, the Moscow Regional Court confirmed the decision of the lower court, which recovered overpaid vacation pay from the employee. She hid the fact of receiving a second higher education and applied for study leave on the basis of a summons certificate. At the same time, in the employment or student contract in accordance with Part 1 of Art. 177 of the Labor Code of the Russian Federation, the parties did not include a special condition guaranteeing student benefits. When the deception was discovered, the employer went to court and won the case (ruling dated August 26, 2010 in case No. 33-16633).

Successful studies at the institute will be confirmed by a certificate - challenge

There is no need to request an additional document from the employee signed by the dean or other university employee. Such actions are not provided for by law.

Some employers, in addition to the call certificate, require employees to provide another document confirming successful completion of the curriculum. In doing so, they refer to Part 1 of Art. 173 of the Labor Code of the Russian Federation, in which this requirement is mandatory for the provision of study leave.

But such a claim is unfounded, since by virtue of Part 4 of Art. 177 of the Labor Code of the Russian Federation, an employee has the right to receive all guarantees and compensation on the basis of a certificate - a call. This is what indicates the success of the training. This conclusion is confirmed by judicial practice (appeal ruling of the St. Petersburg City Court dated October 8, 2012 No. 33-14608/2012).

In addition to paid educational leaves, employees are entitled to targeted leaves at their own expense.

Employees-students have the right not only to paid leave to pass the exam or diploma, but also to leave without pay. The latter are also provided on the basis of a certificate - a call.

Study leave usually means leave for which the employee will receive average earnings. But this doesn't always happen. For example, if an employee is just planning to become a student, then he will take entrance exams to a university at his own expense. These events will take no more than 15 calendar days (paragraph 2, part 2, article 173 of the Labor Code of the Russian Federation).

But for admission to a secondary vocational institution, a third less time is allocated - 10 calendar days (paragraph 2, part 2, article 174 of the Labor Code of the Russian Federation).

In order to receive leave at his own expense to pass entrance examinations for the specified number of days, the employee will have to submit a certificate of summons (Part 3 of Article 177 of the Labor Code of the Russian Federation).

Does the duration of study leave change if it falls on a holiday?

No, the period of study leave remains the same as indicated in the summons certificate. You need to pay for all days (regular, holidays) falling during the period of such vacation.

For annual paid vacations during which a holiday falls (Article 112 of the Labor Code of the Russian Federation), a special rule is provided: the holiday is not included in the number of calendar days of vacation (Part 1 of Article 120 of the Labor Code of the Russian Federation). In fact, this gives the employee the opportunity to rest longer.

Some employers apply this rule to study leave, and in a unique way. They exclude holidays from the period of such leave, reducing its total duration. This is an unsuccessful decision, which the employee will be able to challenge in court (decision of the Moscow City Court dated February 28, 2011 in case No. 33-5421).

Article 120 of the Labor Code of the Russian Federation does not apply to study leaves, since they do not relate to annual leaves, but are granted for a certain period depending on the training program. In addition, the employee is entitled to average earnings for the entire period of study leave, including non-working holidays (clause 14 of the regulation, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).

Should an employee submit a summons certificate if the right to study leave is enshrined in the employment contract?

Yes, because without a summons certificate the employer has no basis for applying for study leave.

Availability of state accreditation is a mandatory condition for granting study leave (Part 1 of Article 173 of the Labor Code of the Russian Federation). This restriction is circumvented using a special provision of Part 6 of Art. 173 of the Labor Code of the Russian Federation, using a collective or labor agreement. They include provisions requiring the employer to provide additional leave for training in non-accredited programs. In this case, the employee will receive average earnings, despite non-compliance with the rule of Part 1 of Art. 173 Labor Code of the Russian Federation.

But the employer will still need a summons certificate provided for in Part 4 of Art. 177 of the Labor Code of the Russian Federation, although it will contain an empty line with the code and name of the specialty. The specifics of filling out follow from the notes to the form, approved. Order No. 1368.

It is not so rare for individuals to combine work with studying in educational institutions. Guarantees and compensation for such employees are established by Chapter 26 of the Labor Code of the Russian Federation. These include: provision of additional paid leave and leave without pay, payment for travel to the place of study, reduction of the length of the working day or working week.

Let us recall that (Article 164 of the Labor Code of the Russian Federation):

guarantees mean the means, methods and conditions by which the exercise of the rights granted to employees in the field of social and labor relations is ensured, and

under compensation - monetary payments established for the purpose of reimbursing employees for costs associated with the performance of their labor or other duties provided for by the Labor Code of the Russian Federation and other federal laws.

The list of guarantees and benefits provided to the employee depends both on the level of education received (secondary general, primary vocational, secondary vocational, higher vocational, postgraduate vocational) and on the form of education (full-time, part-time, evening).

The number of basic general education programs includes, in particular, educational programs of basic general and secondary general education.

The main professional educational programs include:

educational programs of secondary vocational education - training programs for qualified workers, employees and training programs for mid-level specialists;

educational programs of higher education:

Bachelor's, specialist's, master's programs;

Programs for training scientific and pedagogical personnel in postgraduate (adjunct) studies, residency and assistantship internship programs;

basic vocational training programs - vocational training programs for blue-collar professions, white-collar positions, retraining of blue-collar workers, white-collar workers and advanced training of blue-collar workers, white-collar workers.

Additional educational programs include (clause 4 of article 12 of law N 273-FZ):

additional general education programs: additional general developmental and pre-professional programs;

additional professional programs: advanced training and professional retraining programs.

Let us note that the receipt of education under training programs for mid-level specialists by an employee who has a diploma of secondary vocational education with the qualification of a qualified worker or employee, by virtue of paragraph 5 of Article 68 of Law N 273-FZ, is not considered as receiving a second or subsequent secondary vocational education.

Note. According to the Federal Law of December 29, 2013 N 273-FZ “On Education in the Russian Federation”, which entered into force on September 1, 2013, the main educational programs include basic general education, basic professional educational programs and basic vocational training programs (clause 3 of Article 12 Law N 273-FZ).

Receipt by an employee who has a bachelor's degree of higher professional education under a master's program cannot be considered as receiving a second higher professional education and does not deprive him of the right to take advantage of the guarantees provided for by the legislation of the Russian Federation.

Training in master's programs by persons with higher professional education, confirmed by the assignment of the qualification "certified specialist" (clause 15 of article 108 of law N 273-FZ, introduced by Federal Law dated 03.02.14 N) is also not considered as receiving a second or subsequent higher education. 11-FZ “On Amendments to Article 108 of the Federal Law “On Education in the Russian Federation””).

Note. The second higher education is now considered education received (subclause 1, clause 8, article 69 of law N 273-FZ):

• for bachelor's degree programs or specialty programs - by persons who have a bachelor's degree, a specialist's diploma or a master's degree;
• for master's programs - by persons who have a specialist's diploma or a master's degree;
• for residency programs or assistantship-internship programs - by persons who have a diploma of completion of residency or a diploma of completion of assistantship-internship;
• for training programs for scientific and pedagogical personnel - by persons who have completed a postgraduate (adjunct) diploma or a candidate of sciences diploma.

Study leave

The most significant guarantee for employees combining work and study is study leave. It is provided in calendar days, regardless of the actual duration of the employee’s work with the employer. Moreover, 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.

- paid

Study leave with preservation of average wages is provided to employees who study:

in universities on part-time or part-time (evening) courses;

institutions of secondary vocational education (technical schools, colleges) on part-time or part-time (evening) courses;

educational institutions of primary vocational education (schools, training centers) regardless of the form of education;

evening (shift) general educational institutions (schools, gymnasiums) regardless of the form of education.

The established durations of educational leaves provided with the same average earnings, depending on the type of training, are shown in the table.

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 definition of the 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 granted 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.

Note. Until September 1, 2013, Article 175 of the Labor Code of the Russian Federation provided for guarantees and compensation for workers studying in educational institutions of primary vocational education. By paragraph 21 of Article 80 of the Federal Law of July 2, 2013 N 185-FZ, this norm was abolished. This is due to the fact that, on the basis of Article 108 of Law N 273-FZ, primary vocational education is equal to secondary vocational education in training programs for qualified workers (employees). And for persons combining work with obtaining secondary vocational education, and workers enrolling in educational programs of secondary vocational education, guarantees and compensation are established by Article 174 of the Labor Code of the Russian Federation.

Example 1

To pass intermediate certification at a university in the first year, an employee with an application for study leave presented a certificate of invitation from one educational institution. At the same time, the name of this institution appeared in the application submitted by him.

To undergo such certification in his second year, in his application for study leave, he indicated the name of another educational institution, from which the summons certificate was submitted.

In both cases, the employer is obliged to provide the employee with study leave.

The right to choose an educational institution cannot affect the total duration of educational leave.

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 determined by Articles 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 (Appendix 1), the other - if he was entitled to unpaid leave (Appendix 2).

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 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 profession.

This information allows the employer to verify that the required conditions are met when granting study leave.

Note. All educational institutions implementing training programs, the mastery of which by a student employee allows him to claim the guarantees and compensation provided for in the mentioned articles 173, 173.1, 174 and 176 of the Labor Code of the Russian Federation, are now applying to the new form of challenge certificate.

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 study 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. After all, pay for a day of study leave is lower than pay for an employee’s 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, 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 Trudoviks are inclined towards something else. The employer, in their opinion, does not have the right to reduce the period of study leave specified in the summons certificate. This additional leave has a strictly intended purpose and should be used only within the prescribed time frame. Reducing the duration of study leave may adversely affect the effectiveness of training and affect the overall performance of the student. At the same time, officials believe that reducing the period of study leave will not fully comply with the current legislation of the Russian Federation (letter of Rostrud dated September 12, 2013 N 697-6-1).

The call help, as mentioned above, 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 does not say anything 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 N 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 dated March 28, 2012 N 245, has been declared invalid on the territory of the Russian Federation since April 14, 2012 (clause 10 of Appendix No. 1 to Decree N 245).

- unpaid holidays

In some cases, the employer, at the request of the employee, is obliged to provide him with study leave without pay. Such study leaves are also calculated in calendar days, and their duration depends on the purposes for which these leaves will be used.

If an employee combines work with full-time study in state-accredited bachelor's, specialist's or master's programs at a higher educational institution, then the employer, by virtue of Part 2 of Article 173 of the Labor Code of the Russian Federation, is obliged to provide him with leave without pay for the duration:

15 calendar days in the academic year - for the period of passing intermediate certification in each course;

four months - for the period of preparation and defense of the final qualifying work and passing the final state exams;

one month - for the period of passing final state exams.

A similar standard has been established for the case of combining work with full-time study in educational programs of secondary vocational education that have state accreditation. An employee carrying out such studies is entitled to leave without pay for the duration (Part 2 of Article 174 of the Labor Code of the Russian Federation):

10 calendar days in the academic year - for the period of passing intermediate certification in each course;

up to two months - to pass the state final certification.

If an employee is just going to enter a higher vocational educational institution, then for the period of passing the entrance exams he is granted leave without pay for 15 calendar days (Part 2 of Article 173 of the Labor Code of the Russian Federation). When entering a secondary vocational educational institution, the duration of such leave is 10 calendar days (Part 2 of Article 174 of the Labor Code of the Russian Federation).

When passing final exams at the preparatory department of an educational institution of higher professional education, leave without pay is granted for 15 calendar days per academic year (Part 2 of Article 173 of the Labor Code of the Russian Federation).

Other guarantees

For employees studying in full-time and part-time forms of study in state-accredited educational programs:

bachelor's, specialist's, master's degrees;

secondary vocational education, -

for a period of up to 10 academic months before the start of the state final certification, a working week shortened by 7 hours is established at their request. During the period of release from work, these employees are paid 50% of the average earnings at their main place of work, but not less than the minimum wage (Part 4 of Article 173, Part 4 of Article 174 of the Labor Code of the Russian Federation).

A possible version of this abbreviation:

providing the employee with one day off from work per week, or

reduction of working hours during the week -

determined by agreement of the parties to the employment contract (part 5 of article 173, part 5 of article 174 of the Labor Code of the Russian Federation).

Note. If during the year intermediate certification or examinations are carried out at an educational institution several times, then the educational leave is divided into parts in accordance with the summons certificate. At the same time, the total number of days of study leave should not exceed the norms established by the legislation of the Russian Federation.

Employees completing training programs for scientific and pedagogical personnel in graduate school (postgraduate studies), residency programs and assistant internships through correspondence courses are entitled to one day off from work per week with payment in the amount of 50% of the salary received.

In the last year of study, the employer has the right to provide, at their request, no more than two additional days off from work per week without pay (Part 1 of Article 173.1 of the Labor Code of the Russian Federation).

It was stated above that for these persons, the time spent traveling from the place of work to the place of study and back is added to the annual additional leave, while maintaining the average earnings. The specified travel is paid for by the employer (Part 1 of Article 173.1 of the Labor Code of the Russian Federation).

The legislator has imposed the obligation on the employer to pay for the travel of part-time workers studying in educational institutions located in other cities. Thus, for employees who successfully complete state-accredited bachelor's, specialist's or master's degree programs, the employer must pay for travel to the location of the relevant organization carrying out educational activities and back once per academic year (Part 3 of Article 173 of the Labor Code of the Russian Federation).

Note. Guarantees and compensation for persons combining work and study are provided when receiving education at the appropriate level for the first time. Fulfillment of this condition is not required in the case (Part 3 of Article 177 of the Labor Code of the Russian Federation):

referral by the employer to receive appropriate professional education for an employee who already has education at this level, and

if such an obligation of the employer is specified either in the employment contract or in a specially concluded agreement between him and the employee.

For employees who are studying educational programs of secondary vocational education with state accreditation, the employer is obliged to pay travel to the location of the educational organization and back once per academic year in the amount of 50% of the cost of travel (Part 3 of Article 173 of the Labor Code of the Russian Federation).

The type of transport and route are chosen by the student.

The procedure for paying for travel is not established by labor legislation; therefore, it is determined by agreement between the employee and the employer. In our opinion, in order to pay the said compensation, the employee must submit:

application for payment of travel to and from the place of study;

a document that confirms studies at the relevant educational institution (certificate, student card, grade book, etc.);

travel documents indicating travel to and from the place of study.

The lack of state accreditation by an educational institution to make the aforementioned payment can be “compensated” by the employer’s obligation to pay for travel for students, prescribed in a collective or employment agreement.

The norm establishing the corresponding condition regarding the first education, in the opinion of the Constitutional Court of the Russian Federation, does not prevent the issue of guarantees and compensation for employees receiving a second higher education within the framework of collective contractual and individual contractual regulation and does not exclude the employer’s obligation to provide such employees with benefits in connection with training, if this is provided for by a collective agreement or an agreement between the employee and the employer.

The provision of Part 1 of Article 177 of the Labor Code of the Russian Federation cannot in itself be considered as limiting the constitutional rights and freedoms of citizens wishing to obtain a second higher education, and violating the provisions of Parts 2 and 3 of Article 55 of the Constitution of the Russian Federation. It cannot be regarded as violating the equality of everyone before the law and the court and the equality of rights and freedoms of man and citizen (Parts 1 and 2 of Article 19 of the Constitution of the Russian Federation), since the constitutional principle of equality does not entail the requirement to provide the same guarantees and compensation to persons related to to different categories - those receiving higher education for the first time and those already having an education of this level (definition of the Constitutional Court of the Russian Federation dated 08.04.04 N 167-O).

Guarantees and compensation for employees combining work with the development of educational programs that do not have state accreditation:

Bachelor's, specialist's or master's degrees;

secondary vocational education;

basic general or secondary general education through part-time and part-time education, -

may be established by a collective agreement or an employment contract (Articles 173, 174, 176 of the Labor Code of the Russian Federation).

Vacation registration

Based on the employee’s application and summons certificate, an order is issued to grant study leave.

On January 1, 2013, Federal Law dated 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 the Trudoviks, 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 01/09/13 N 2-TZ, dated 01/23/13 N PG/10659-6-1, dated 02.14.13 N PG/1487-6-1).

The requirements for primary accounting documents contained in Article 9 of Law No. 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 our opinion, in terms of drawing up documents on labor accounting and its payment, it is still more expedient for organizations to use unified forms approved by Resolution of the State Statistics Committee of Russia dated 01/05/04 N 1. The use of these unified forms in accordance with paragraph 4 of Article 9 of the law N 402-FZ must be approved either by a separate order from the head of the organization or as 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 is drawn up on the provision of leave to the employee (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.

Let us remind you that the average daily earnings () for paying vacations and paying 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 (the average monthly number of calendar days) (Part 4 of Article 139 of the Labor Code RF).

But in most cases, student workers do not work out the entire pay period. If one or more months of the billing period are not fully worked out or the time is excluded from it when:

the employee retained his 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 paragraph 5 of the Regulations on the specifics of the procedure for calculating the average wage (approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922), the average daily wage is calculated by dividing the amount of actually accrued wages for the billing period by the total monthly average 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 provision).

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 corresponding to the time worked in this month.

Example 2

The employee was granted study leave from June 9 to July 3, 2014, lasting 25 calendar days to undergo interim certification. He did not fully work out the billing period from June 1, 2013 to May 31, 2014: from June 10 to 29 and from December 2 to 21, he was on study leave, and from September 2 to 29 - on annual paid leave. The employee's salary in the billing period is 21,500 rubles. During this period, he received quarterly bonuses of 18,268, 17,693, 18,627 and 26,200 rubles, which were calculated based on the time actually worked.

For months of the billing period that were not fully worked, the employee was accrued: RUB 5,657.89. (RUB 21,500: 19 days x 5 days) in June, RUB 1,023.81. (RUB 21,500 / 21 days x 1 day) in September, RUB 6,840.91. (RUB 21,500: 22 days x 7 days) in December.

In total, for the billing period, the employee was accrued 287,810.61 rubles (21,500 rubles/month x 9 months + 5657.89 rubles + 1023.81 rubles + 6840.91 rubles + 18,268 rubles + 17 693 RUR + 18,627 RUR + 26,200 RUR).

In June, 5 days worked equal 9 calendar days. Based on this, when calculating the average daily earnings for this month, the time worked accounts for 8.82 cal. days (29.4 x 9:30). In September, the employee worked one working day - the 30th, which accounts for the same number of calendar days, and 0.98 cal is taken into account. days (29.4 x 1:30). In December, for every 7 days worked there are 10 calendar days, based on this, 9.48 days are taken into account. (29.4 x 10:31).

The average daily earnings is 1013.85 rubles/day. (RUB 287,810.61 / (29.4 days/month x 9 months + 8.82 days + 0.98 days + 9.48 days)). For study leave, the employee was accrued 25,346.25 rubles. (RUB 1,013.85/day x 25 days).

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 indicated 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 study leave, the corresponding benefit is not paid (subclause 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 in connection with maternity", sub-clause "a" clause 17 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth for citizens subject to compulsory social insurance in case of temporary disability and in connection with maternity, approved by 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. 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.

An entry on the granting of study leave is also made in section VIII “Vacation” of the employee’s personal card (Form N T-2).

In the work time sheet (form T-13) or in the work time sheet and calculation of wages (form T-12) (approved by Resolution of the State Statistics Committee of the Russian Federation dated 01/05/04 N 1) when granting study leave:

with the same salary, the letter code “U” or the numeric code “11” is entered;

without saving earnings - letter "UD" or number "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 order Ministry of Culture of Russia dated 08.25.10 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;

replacing study leave with annual paid leave;

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 Article 5.27 of the 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.

Emerging obligations

The average earnings accrued to an employee during the period of study leave are recognized as income received from sources in the Russian Federation. Therefore, on a general basis, it is included in the taxable base when calculating personal income tax (clause 1 of article 209, clause 1 of article 210 of the Tax Code of the Russian Federation).

This value is subject to insurance contributions for compulsory pension and health insurance, as well as compulsory social insurance in case of temporary disability and in connection with maternity (clause 1, article 7 of the Federal Law of July 24, 2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund") and compulsory social insurance against accidents at work and occupational diseases (clause 1, article 20.1 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases").

The amount of compensation for paying for the employee’s travel to the place of study and back as a compensation payment established by the legislation of the Russian Federation is recognized as income not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation) and insurance contributions (subclause 2 of clause 1 of Article 9 of Law N 212-FZ, subparagraph 2, clause 1, article 20.2 of law N 125-FZ).

The average earnings retained by an employee during study leave are recognized as wage expenses (Clause 13, Article 255 of the Tax Code of the Russian Federation) and are included in the expenses taken into account when calculating income tax. Also recognized as labor costs are the amounts of compensation payments for travel to and from the place of study.

If the collective agreement provides for the provision of additional days of educational leave in comparison with those established by law, or payment for it is carried out in amounts exceeding the employee’s maintained average earnings, then the resulting excess amount over the amounts calculated in accordance with the current legislation is not taken into account in expenses , reducing the income received (clause 24 of article 270 of the Tax Code of the Russian Federation).

When using the accrual method in tax accounting, labor costs are taken into account monthly, based on the amounts calculated in accordance with Article 255 of the Tax Code of the Russian Federation (clause 4 of Article 272 of the Tax Code of the Russian Federation). It is possible that the period of study leave falls on two reporting (tax) periods. The Ministry of Finance of Russia, considering such a case with annual paid leave, strongly recommends that the amount of accrued vacation pay be included in expenses in proportion to the days of vacation falling on each reporting period (letter of the Ministry of Finance of Russia dated July 23, 2012 N 03-03-06/1/356, dated December 23 .10 N 03-03-06/1/804).

The tax agent withheld personal income tax in the amount of 3,295 rubles from vacation pay. (RUB 25,346.25 x 13%) and transferred it to the Federal Treasury account on June 4. At the same time, 22,051.25 rubles were transferred to the employee’s card account. (25,346.25 - 3295).

When determining the wage fund for the organization for June, it included vacation pay of 25,346.25 rubles. and the remuneration accrued to the employee for five days worked - 5657.89 rubles. (RUB 21,500 / 19 days x 5 days).

These amounts are taken into account when forming the taxable base for insurance contributions to state extra-budgetary funds and for injuries for June of the current year.

Following the persistent wishes of the financiers, the organization divided the vacation pay of 25,346.25 rubles. in proportion to the number of days of study leave falling on June (22 days) and July (3 days) - RUB 22,304.70. (1013.85 rub./day x 22 days) and 3041.55 rub. (1013.85 rub./day x 3 days) respectively.

The taxpayer included the first amount in labor costs when calculating income tax for the first half of 2014, while the second amount was taken into account when forming the tax base for income tax for nine months of the current year.

However, judges do not always agree with this proposal. Thus, the judges of the Federal Antimonopoly Service of the West Siberian District, taking into account the provisions of Article 136 of the Labor Code of the Russian Federation, according to which payment for vacation is made no later than three days before its start, considered it legitimate to include vacation pay accrued by the taxpayer for the period falling on two tax periods following each other. after another, as expenses for tax purposes in the first tax period (resolution of the Federal Antimonopoly Service of the West Siberian District dated December 26, 2011 N A27-6004/2011).

The Federal Antimonopoly Service of the Moscow District, in resolution dated June 24, 2009 N KA-A40/4219-09, indicated that expenses accrued in December of the reporting year for vacations falling in January-February of the next year should be recognized as expenses of the reporting year in full, without division into parts.

Every person has the right to improve the level of their knowledge by obtaining higher or secondary specialized education. This right is also granted to those who are engaged in labor activities. The process of obtaining study leave has its own subtleties and nuances that should be taken into account by every employee. Below we propose to talk about how study leave is paid on the territory of the Russian Federation.

When combining work and study, the employee has the right to be granted study leave by the employer

What the Labor Code says

The term “study leave” should be understood as a period of time provided to employees who are undergoing training in educational institutions. It is important to note that this leave can be paid by the employer, but for this it is necessary to meet a number of strict criteria, which we will discuss below.

Today there are two main types of study leave:

1. Standard holiday– the employee is absent from the employer’s territory for a certain period of time (the basis for such leave is legal acts and student documentation).
2. Half-holiday– during the educational process, the employer regulates the employee’s schedule in accordance with his needs (it is possible to reduce the working day by several hours or the working week by up to 4 days).

Articles 173–176 of the Labor Code of the Russian Federation regulate the process of granting study leave. It is important to note that such leaves are provided not only to those employees who use full-time education, but also to “correspondence” students, as well as evening school students.

According to the established rules, the employer is obliged to provide study leave to an employee undergoing training at a general education evening school, higher educational institutions and educational institutions providing secondary specialized education.

Rules for drawing up an application

Providing study leave to an employee of the Labor Code of the Russian Federation can be divided into several stages. At the first stage, the student needs to receive a summons certificate. This form is issued by the educational institution. Please note that this document is divided into two parts.

After receiving the summons certificate, the student must draw up an application addressed to the head of the company with a request to grant leave or reduce the working week. It is important to note that this application must be accompanied by a certificate received earlier. After signing the application from the employee, the employer must issue a corresponding order.

As mentioned above, the call help is divided into two parts. At the end of the training process, the employee must provide the employer with this certificate, where in the second part of the form there will be a mark indicating the completion of the training process.

Calculation of the duration of study leave

The Labor Code of the Russian Federation regulates the duration of the period of exemption from fulfillment of labor obligations for students of educational institutions. According to the established rules, the head of the company undertakes to provide leave to employees receiving secondary education at evening school while passing state exams. Pupils in the ninth grade are given a vacation of nine days, and in the eleventh grade for twenty-two calendar days.

The Labor Code also establishes a period during which an employee may be absent from his workplace due to passing entrance exams to an educational institution providing secondary specialized education. This period is ten days. Employees entering universities are granted leave of fifteen days. It should also be noted that leave of fifteen days is provided to employees undergoing final certification after completing preparatory courses at higher educational institutions.

Employees using the correspondence education system are required to be given a leave of forty days to take exams during the session. It should be noted that such leave is provided exclusively to first and second year students. Further, the duration of vacation increases by ten calendar days. In the event that an employee is studying at an educational institution that provides secondary vocational education, the duration of additional leave is thirty days for first- and second-year students. At further stages of training, the duration of absence from work increases by ten days.

When passing the intermediate certification, for students of higher educational institutions, additional time off for fifteen days is allowed. Students of secondary vocational institutions are provided with days off for ten calendar days. While preparing a diploma and passing state exams in higher educational institutions, the employee is released from work for four months. Please note that this rule applies to all forms of training. When passing state exams in a secondary specialized institution, the above period is reduced to two months.

It is important to pay attention to the fact that, according to current legislation, the management of various companies must necessarily reduce the length of the working day for evening school students. According to the Labor Code of the Russian Federation, the duration of the working week for these students should be reduced to seven hours by reducing the length of the working day. Students of secondary vocational educational institutions and workers studying in higher educational institutions have the right to expect a reduction in their working day.

Benefits provided to employees during training

Each employee undergoing training in various educational institutions is provided with a number of benefits guaranteed by the law of the Russian Federation. Such benefits include maintaining wages during the period of receiving education and exemption from fulfilling labor obligations for the period provided for by the training schedule. In addition, it should be noted that this category of persons has the right to receive compensation for travel expenses to an educational institution. In addition, some employees are provided with a flexible work schedule. . Please note that these benefits may not be provided to employees in full.

Paid study leave is provided to employees receiving their first education in a specific department. In the case of receiving additional secondary specialized education and a second higher education, the decision to grant leave rests with the employer. This means that in some cases the employer has every right to refuse to provide an employee with additional days off. Employees are also given the right to take leave at their own expense to obtain a second education.

It is important to note that the above benefits are provided to employees who have their main place of work. This means that employees with flexible working hours or employees holding multiple positions cannot take advantage of study leave. Such benefits are provided only if the employer wishes.

It should also be said that paid study leave is provided to employees who do not have debts on the educational program. This information is contained in the call help. In addition, provision of additional time off to employees for training is carried out only if the educational institution has a state license. In other situations, the right to decide whether to grant time off rests with the head of the organization.

Payment rules

Many people are interested in the question of whether an employer is required to provide paid time off for a second higher education? According to the established rules, an employee receiving a second education in his specialty is not entitled to benefits. This means that in order to undergo training, the employee will need to take leave at his own expense. You should also list the situations when the employer has the right to refuse to provide time off and additional payments:

1. The employee is undergoing training in an institution without a special license from the state.
2. The employee carries out part-time work.
3. The employee is on the list of students to be expelled.

When examining the question of whether an employer is obliged to pay for study leave, we should dwell in detail on several nuances. First of all, it should be said that the time allocated for preparing for the entrance exams is not subject to payment. Also, time off for the purpose of passing the examination tests themselves is not paid. According to the rules established by law, the employer has the right to refuse to pay financial resources during time off work required for passing midterm assessments and course projects. In some cases, employers pay for the training of their own employees by entering into additional agreements with them.

It should be noted that, despite the above list of various situations when the employer does not provide time off and additional payments, many employees have the right to count on paid study leave. To calculate the duration of time off, the employer should take into account the rules and regulations of current legislation.

According to current legislation, the employer is obliged to make additional payments to employees studying in evening schools only during examination tests. In the event of a reduction in the working hours, the amount of additional payments will be fifty percent of the employee’s total earnings. It is important to note that when paying for study leave, the same scheme is used as for regular leave. This means that funds are issued several days before the start of training.

Next, we propose to move on to the question of whether study leave is paid for distance learning? Current legislation regulates the procedure for paying average salaries to employees undergoing training in educational institutions. According to the regulations, cash payments are made only upon successful training of the employee. Paid time off is provided for the period of passing the session, state exams and defense of the thesis.

It should be noted that the absence of a summons certificate may result in the employer’s demands to return the funds paid. Therefore, every employee undergoing training at an educational institution is required to provide this document. It should also be mentioned that when you issue sick leave while you are away from work, sick pay is not provided.

Payment for study leave under the Labor Code of the Russian Federation has a number of specific features. For students studying in other regions, the employer must reimburse the cost of travel. Please note that this payment is made once per year. The rules established by law state that the employer is obliged to compensate one hundred percent of the costs of training part-time students. In the case of students of secondary specialized educational institutions, this amount is fifty percent of expenses. Taking into account all the above factors, we can conclude that the state is aimed at increasing the level of education of its citizens.

Features of granting study leave

Despite the high similarity in the methods of granting basic and study leave, the latter has a number of its own nuances. It is necessary to pay attention to the fact that in case of illness of a student, the number of days off does not increase. Also, during calculations, weekends and holidays are not taken into account.

According to current legislation, educational time off cannot be part of the main vacation. In the case where the main vacation coincides with the study schedule, the employer needs to redistribute the vacation schedule, taking into account the employee’s wishes. In addition, it should be noted that the specialty acquired by the employee may differ from the current profession. An employer must provide time off to its employees even if they entered an educational institution before employment.

Thanks to current legislation, citizens of the Russian Federation have the opportunity to get an education by combining the learning process with work. In order to exercise this right, a company employee only needs to correctly fill out an application addressed to the employer.

Below is a sample application for study leave with pay:

"To the director

IP "Oasis"

Filatov M.K.

From the manager

Ovsyannikova S.V.

Statement

I ask you to grant me study leave, with the possibility of maintaining the average salary, to study at the Volgograd Humanitarian Institute.

This application is accompanied by a certificate of summons from the educational institution,

Ovsyannikov S.V. Ovsyannikov 15.05.2016.

Study leave is a special leave that is provided to employees to improve their skills, obtain additional education, study in a master's degree, etc. An employer is required to provide a student employee with leave, but only under certain conditions. We will consider further what the conditions are and how study leave is paid.

Is study leave paid?

However, there are a number of conditions under which leave remains unpaid. These include:

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

A question often arises regarding master's degree studies. In this case, it should be noted that the employer undertakes to provide the employee with paid study leave in circumstances where the employee is mastering the offered level of education for the first time.

Payment for educational leave according to the labor code

• The Labor Code guarantees paid study leave to students (except for the conditions listed above). In this case, the specialization received, as well as the initiator of the training procedure, does not matter;
• the employee has the opportunity to receive paid leave exclusively at his main place of work;
• the educational institution in which training is carried out must have valid state accreditation;
• when training is carried out in another city/region, in addition to vacation pay, the employee must also receive travel allowances in the amounts established by regulatory documents;
• if the employee for one reason or another does not pass the examination session, the employer does not have the right to withhold funds paid from vacation pay or deduct a certain penalty from the employee’s salary;
• if the training initiative belongs to the employer, and the training falls on a weekend or holiday, then the employee has the right to either refuse to attend such training or demand another additional day off in the future;
• educational leave can be spent by an employee only on training, and not on any personal needs;
• the average earnings applicable to study leave are retained by the employee for all days or hours missed according to the work schedule.

This and additional information about 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 is study leave paid while working?

• You must submit an application and a summons certificate to the accounting department confirming the need for study leave. This certificate can be obtained from 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 leave itself. In a situation where an employee submitted a summons certificate too late (less than 3 days before the required start of the vacation), the accounting department accrues the required amount within 24 hours.
• At the end of the study leave period (usually after the session is closed), the employee must provide as confirmation the second part of the call certificate containing information about the session closure.

How many days of study leave are paid per year?

• University students, when passing intermediate certification in the 1st or 2nd year, receive 40 days of paid leave, in senior courses - 50 days when studying in the evening or part-time department;
• for postgraduate studies in the correspondence department – ​​up to 30 calendar days;
• in accordance with the individual curriculum when passing state certification - up to 4 months. Training is carried out via correspondence or evening courses.