Academic leave at work labor code. What documents are needed to apply for study leave?

1. According to Article 173 of the Labor Code of the Russian Federation, guarantees and compensation for employees studying part-time and part-time (evening courses) in higher educational institutions, regardless of their organizational and legal forms, are provided only at the main place of work (Article 287 of the Labor Code) and subject to two conditions: the presence of state accreditation from educational institution and successful completion of the educational program by students.

2. The procedure for state accreditation of educational institutions of higher education vocational education regardless of their departmental subordination and organizational and legal forms, it is determined by the Regulations on state accreditation of a higher educational institution, approved. Decree of the Government of the Russian Federation of December 2, 1999 N 1323 (SZ RF. 1999. N 49. Art. 6006). Its effect applies to universities that have a license to conduct educational activities in the field of higher professional education, issued by the Federal Service for Supervision in Education and Science, and a conclusion on the certification of the university issued by the relevant government body that conducted the certification.

State accreditation is a procedure for recognition by the state represented by its government agencies management of the status of an educational institution (type, type, category of educational institution, determined in accordance with the level and focus of the educational programs being implemented).

Universities are accredited for a period of no more than 5 years. Based on the positive results of state accreditation, an educational institution of higher professional education receives a certificate established sample. The certificate confirms the state status of the educational institution, the level of educational programs being implemented, the compliance of the content and quality of graduate training with the requirements of state educational standards, the right to issue documents to graduates state standard about the appropriate level of education.

3. Employees are considered to be studying successfully if they have no debt for the previous course (semester) and by the beginning of the laboratory examination session they have passed all tests and completed all work in the disciplines of the curriculum ( tests, course projects, etc.) on subjects presented at the session.

4. Successful combination labor activity with training in higher educational institutions is guaranteed by employers providing additional leaves while maintaining average earnings.

Article 173 of the Labor Code of the Russian Federation distinguishes the following types paid holidays:

• a) leave to undergo intermediate certification;
• b) leave for the period of preparation and defense of final qualifying work and delivery of final state exams;
• c) leave for the period of passing final state exams.

The duration of leave depends on the course in which the employee is studying (on the period of completion of educational programs), and on specific purpose vacation.

Leaves are provided for:

• passing intermediate certification in the 1st and 2nd years, respectively - 40 each calendar days, in subsequent courses, respectively - 50 calendar days;
• passing intermediate certification in the 2nd year when mastering basic educational programs in a shortened time - 50 calendar days;

In addition, the commented article imposes on the employer the obligation to provide unpaid leave wages lasting 15 calendar days: employees admitted to entrance examinations to higher educational institutions; employees who are students of preparatory departments at institutions of higher professional education to pass final exams.

5. Since full-time students are allowed to combine study with work, it became necessary to establish guarantees for them to ensure the exercise of their right to receive higher education with the opportunity to engage in useful activities in a certain field national economy(clause 63 of the Model Regulations on an educational institution of higher professional education (higher educational institution) Russian Federation, approved Decree of the Government of the Russian Federation of April 5, 2001 N 264 // SZ RF. 2001. N 16. Art. 1595).

In accordance with Article 173 of the Labor Code of the Russian Federation, the employer is obliged to provide leave without pay to full-time students of institutions of higher professional education, combining study with work, for:

• passing intermediate certification - 15 calendar days per academic year;
• preparation and defense of final qualifying work and passing final state exams - 4 months;
• passing the final state exams - 1 month.

6. Leave in connection with training is granted on the basis of a certificate from the educational institution. The forms of this certificate are approved by Order of the Ministry of Education of Russia dated May 13, 2003 N 2057 (BNA RF. 2003. N 47).

One certificate is intended for obtaining additional leave with pay in connection with passing the intermediate certification, the other - in connection with the preparation and defense of the final qualifying work and passing the final state exams or passing the final state exams (BNA RF. 1997. N 4).

Upon receipt of a summons certificate, the employee has the right to demand timely provision of leave, and the employer has the obligation to provide him with leave.

7. Vacations granted in connection with on-the-job training in educational institutions of higher professional education have a strictly intended purpose and must be used only within the established time frame.

Therefore, if a student did not participate in the examination session and did not use study leave, he loses the right to it. If the reasons for a student’s failure to attend a session are valid (for example, in case of illness), the right to leave is retained.

Students who were retained for a repeat course of study for valid reasons and did not use study leave for this course are entitled to it if they successfully completed the relevant curriculum for the second year of study.

8. Leave is usually granted to participate in the examination session for a number of prescribed days in a row. If the educational institution has allowed the student to perform laboratory work, take tests and exams during the intersession period, he can use the leave in parts. The duration of the leave provided by breakdown should not exceed the total duration of leave established in the academic year for the corresponding course of study.

Last-year students of correspondence educational institutions of higher professional education, taking a theoretical course for one semester according to the curriculum and participating in one examination session, are granted half-time leave.

9. Leave for the period of passing final state exams is, as a rule, granted at a time. And only when the final exams are held in 2 terms - in parts. But even in this case, study leave should not exceed the duration specified for it by law.

10. When applying Article 173 of the Labor Code of the Russian Federation, it should be taken into account that additional vacation time is paid based on average earnings, calculated in the manner established for annual vacations (see commentary to Article 139).

11. Wages for the period of leave are paid before it begins, and not after the return of a student studying at a higher education institution on the job without interruption from work, from the examination session, as is often the case in practice. If a student does not pass all tests or exams, no deductions are made from his salary.

12. As provided for in paragraph 3 of Art. 17 of the Law on Vocational Education, students studying under for full-time, once per academic year, the employing organization pays for travel to the location of the higher educational institution and back to carry out laboratory work, passing tests and exams, as well as for passing state exams, preparing and defending a final qualifying thesis.

13. If students have the right to 2 different vacations in a given calendar year, for example, vacations to take course exams for the last year and final state exams, travel is paid twice.

The time required for travel is not included in the total duration of study leave and is not paid.

14. When calculating the 10-month period provided before starting a diploma project (work) or passing final state exams, only academic months are taken into account; holiday months (July - August) are excluded from the calculation.

15. The procedure for providing a guarantee in the form of a reduction in working hours during the week (by one day off from work or by the corresponding number of hours off from work) is determined by agreement of the parties.

16. As a general rule, summing up days off from work provided to employees in connection with training is not allowed.

Students of educational institutions of higher professional education training specialists for the fishing industry are allowed for a period of 10 academic months before starting their diploma project (work) or passing final state exams to sum up their days off from work and use them at a time convenient for them by agreement with their employers ( Order of the USSR Ministry of Higher Education dated September 10, 1985 N 636 // Bulletin of the USSR Ministry of Higher Education 1985. N 11).

At the request of teachers studying in educational institutions of higher professional (pedagogical) education, days off from work are provided to them in total during the vacation period (Resolution of the Council of Ministers of the RSFSR of March 15, 1962 // SP RSFSR. 1962. N 7. Art. 39) .

17. The guarantees and compensation provided for in Article 173 of the Labor Code of the Russian Federation do not apply to workers who combine work with study at higher educational institutions that do not have state accreditation. For such workers, guarantees and compensation may be included as additional conditions in employment contracts. For student employees of organizations, regardless of their organizational and legal forms and forms of ownership, guarantees and compensation can be established in collective agreements and even a higher degree of social protection (for example, additional vacations longer duration, instead of leave without pay, provide leave with pay).

Many companies employ employees who combine work with training. The employer has an obligation to provide study leave. Accountants often ask questions: how is study leave paid? whether all employees are entitled to it; how to provide it to those who work in several organizations; what documents to fill out, etc. Answers to these and others current issues you will find in this article.

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

Example: the employee has secondary vocational education (for example, graduated from college). And so he decided to study at college in a different specialty - in this case, he cannot again count on providing him with a guarantee in the form of study leave.

Important: the specified guarantees and compensations can also be provided to employees who already have a professional education of the appropriate level and are sent to receive education by the employer in accordance with an employment contract or student agreement concluded between the employee and the employer in writing.

3. The educational institution in which the employee is trained must have state accreditation. The register of accredited educational organizations can be found on the website Federal service on supervision in the field of education and science.

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

4. Study leave can be provided only on the basis of a summons certificate from an educational institution.

5. Study leave is granted for a duration not exceeding that specified in the Labor Code of the Russian Federation. Exception: the employer can provide study leave of longer duration, provided that this is stipulated in the employment (collective) agreement.

Please note that study leave is provided only at the main place of work (Article 287 of the Labor Code of the Russian Federation). Therefore, during the session, a part-time worker must either continue to work in his free time from studies, or take leave without pay during this time (pay attention to rules 4 and 5).

Example: An employee has two jobs: permanent and part-time. He combines work with obtaining higher education. In this case, leave will be granted to the employee only at one place of work. For example, in the organization in which he works constantly. An employee had a question: is it possible to undergo training and at the same time work in an organization that is a second place of work - part-time? In this case, the employee can contact the employer of the organization where he works part-time with a request to grant him leave at his own expense for the period of study.

But you must be prepared for the fact that the employer may refuse the employee’s request, citing the fact that this condition is not stated in the employment (collective agreement). In this case, the employer has the right to do so.

Rule 3. Registration of study leave

An employee's study leave must be properly documented. Procedure for granting study leave:

• the employee applies to the employer with an application, which will be accompanied by a certificate of summons from the educational institution,
• the manager issues an order (form No. T-6 or No. T-6a) to provide the employee with this guarantee,
• the accountant, in turn, draws up a calculation note where the average earnings will be calculated,
• data on study leave is recorded in the employee’s personal card (Form No. T-2), personal account (Form No. T-54 or No. T-54a) and in the working time sheet (Form No. T-12 or No. T-13).

Rule 4. How study leave is paid

Study leave should be correctly calculated and the resulting amount taken into account when calculating certain types of taxes, as well as insurance contributions to extra-budgetary funds. Let's consider what the payment for study leave is and how to calculate study leave, which can be presented either with or without saving the average earnings.

Example: the employee undergoes final state certification for a period of up to 4 months upon receipt of higher education in a bachelor's program. During this period, he retains his average earnings. But if an employee passes the entrance examination to a given educational institution, then the average salary is no longer paid. In this case, the employee can only count on maintaining his place of work for the period of entrance examinations.

I advise you to familiarize yourself in more detail with the cases when the average salary should be paid and when not, in Chapter 26 of the Labor Code of the Russian Federation, namely in Articles 173-176. It also lists other guarantees that an employee who combines work with training can count on. For example, for employees who successfully master state-accredited bachelor's degree programs, specialist programs or master's programs in part-time and part-time forms of study, a period of up to 10 academic months before the start of the state final certification is established at their request working week, shortened by 7 hours.

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

Personal income tax should be withheld from the amount received and this amount should be included in the base for calculating insurance contributions to extra-budgetary funds of the Russian Federation. When calculating income tax, these amounts can be included in expenses, according to Article 255 of the Tax Code.

Rule 5. Calculation of average earnings during study leave

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

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

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

Carefully read Chapter 26 of the Labor Code of the Russian Federation, since this chapter has undergone changes due to the entry into force of the new Law on Education.

Answers to the most common questions about study leave

The employee requests that the main leave be added to the study leave. Is this correct?
The employee's request is unlawful. The issue of adding study leave to annual paid leave is resolved by agreement between the employer and employee (Part 2 of Article 177 of the Labor Code of the Russian Federation).

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

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

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The modern edition of the Labor Code contains a large list of conditions and requirements for part-time students to take paid leave to take exams. Such leave includes the number of days necessary and sufficient to prepare for the session and pass it. Article 287 of the Labor Code of the Russian Federation states that part-time workers have the right to guaranteed paid leave only at their main place of work. In 2017, the procedure for paying vacations to absentees did not change.

If a student combines several jobs, then he can take leave at his own expense from other, non-main places. But only if it is written in employment contract and for this purpose in the workplace there is necessary conditions. Otherwise, the employer can always refuse study leave, and absence from work during the session will be classified as.

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

• Part-time, evening or distance learning at a university.
• Secondary vocational (technical school, school, college).
• Evening primary, if it occurs in shifts.
• Overall average.

Students enrolled in graduate or doctoral programs are also entitled to paid leave during the session. Study leave should not coincide with other types of leave. So, if a student is currently in , then to receive study leave he needs to leave the previous one.

Other requirements for receiving paid leave:

• A person receives a specific level of education for the first time, that is, at the first higher or secondary level.
• A student can receive if his employer sent him to study.
• The educational institution must have a state license-accreditation.
• Payment is also possible in other cases, if this is stated in the employment contract.
• While simultaneously studying in educational institutions different levels Vacation is possible only for one of them.
• The university provides the student with a certificate of challenge to take the exam.

Education must be successful. The Labor Code does not say what exactly is considered successful study.

But in general cases, successful study implies no debts for previous study periods.

Collection of necessary documents

To apply for leave while studying, a student must obtain a certificate of summons of the established form from a university or other educational institution and draw up an application independently.

The application is written addressed to the main employer and contains a request to go on vacation within a specific period according to stated reasons(for example, to pass the winter session at Moscow State University).

At the end it is written “I am attaching a summons certificate to the application”, signed and dated.

The end of the session is certified in a special part of the call certificate at the educational institution.

Such a confirmation certificate is given to the employer and serves as documentary evidence that the student used the leave for its intended purpose. The employer has the right to regard the absence of a certificate as absenteeism, and it may be followed by.

Upon receipt of the summons certificate and written application from the student, the employer draws up and signs order form No. T-6 or your own form, When granting study leave to several employees, an order of form T-6a is used.

Amount of payments for study leave

• Payments for educational leave are calculated based on the average monthly level.
• All the employee’s labor income for the year is taken and divided by 12 months.
• The resulting figure is divided by the average number of days in a month (according to Article 139 of the Labor Code of the Russian Federation, it is equal to 29.3).
• It turns out .
• The amount of vacation pay is equal to the average income per day multiplied by the number of vacation days.

All vacations by law must be paid no later than 3 days before they begin (Article 136 of the Labor Code of the Russian Federation). In the case of study leaves, payments are due within the same time frame, that is, even before the start of the session.

Vacation dates

According to Art. 173 of the Labor Code of the Russian Federation, part-time students while studying at a university are entitled to certain vacation periods if they are receiving education for the first time and in a state educational institution:

1. In the first and second year - 40 days to pass the session;
2. Third and subsequent courses - 50 calendar days;
3. Defense of the diploma and final state accreditation - up to 4 months.

In the period of 10 months before the start of final state exams, at the initiative of a part-time student, the length of the working week can be reduced by 7 hours while maintaining half of the average earnings.

Leave during the session when receiving secondary specialized education is slightly shorter. For first and second year students - 30 days per calendar year, third year students and beyond - 40 days. No more than 2 months are given to defend your thesis and final exams.

Display in accounting

Entries about educational leave in accounting should be made in section 8 of the employee’s personal card, Form No. T-2, or a form of your own design. One of two entries is made about the type of leave:

1. Additional paid for the duration of your studies.
2. Unpaid training.

Columns No. 2 and 3 about the period of work should not be filled in, since study leave is not included in the accounting of working hours. Fill in the fields about the number of vacation calendar days, exact dates the beginning and end of the vacation, and also provides a link to the number and date of the order signed by the director.

The work time sheet based on forms No. T-12 or T-13 during the vacation period is filled out by affixing special codes. Paid study leave corresponds to code U or 11.

Possibility of extending vacation

A part-time student can extend his study leave if he is ill during the session. To do this, he needs to contact his educational institution and draw up an application to increase the session for the duration of his illness. At the same time, a new challenge certificate with different dates is issued to the student.

Help refers to workplace, to the accounting department or human resources department, where the employee is granted the remainder of the vacation.

But the maximum duration of paid leave does not increase.

Let's summarize the article. Paid leave for part-time students is guaranteed in full by the Labor Code of the Russian Federation, but only if certain conditions are met. Among them is getting an education this level for the first time, state accreditation of the educational institution and the success of studies, the absence of “tails” for previous sessions.

Also, only the employer from the main place of work can provide leave. The terms of study leave and additional benefits for correspondence students are described in Art. 173-176 TK. The amount of payment depends on the person’s average daily earnings.

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 implementation of the rights granted to employees in the field of social and social security is ensured. labor relations, A

under compensation - cash 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;

main programs vocational training-programs vocational training by professions of workers, positions of employees, retraining of workers, employees and advanced training of workers, employees.

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

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

The established durations of educational leaves provided with preservation of 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;

This is the first time the employee has received education at this level;

successful learning employee.

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 No. 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. Previously they were used different shapes certificates 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 surname, first name and patronymic of the applicant for study leave, his status is also indicated in the summons certificate: student, student of the preparatory department - or admission to entrance exams.

All are now listed in the call help possible reasons granting study leave:

• passing entrance exams;
• intermediate certification;
• state final certification;
• final certification;
• 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. TO new form All educational institutions that carry out training programs, the mastery of which by an employee-student allows him to apply for guarantees and compensation provided for by the mentioned articles 173, 173.1, 174 and 176 of the Labor Code of the Russian Federation, now apply for a 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 period 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 says nothing about guarantees for an employee if he takes exams for certificates of basic general or secondary general education as an external student. In Law N 273-FZ there is only a mention of the possibility of persons who do not have 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 relevant state accredited main general education program(Clause 3, Article 34 of Law No. 273-FZ). At one time, guarantees for such a case were spelled out in the Regulations on benefits for workers and employees combining work with study in educational institutions (approved by Resolution of the Council of Ministers of the USSR of December 24, 1982 N 1116). But this document, in accordance with Decree of the Government of the Russian Federation 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 planning to enter a higher vocational educational institution, then during 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 a duration of 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 total quantity 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 master 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 compensations 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 in terms of first education, in the opinion of Constitutional Court RF, 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 all 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 from constitutional principle equality does not entail the requirement to provide the same guarantees and compensation to persons belonging 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 04/08/04 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". It does not contain requirements for the need to draw up primary accounting documents in 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. 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-ТЗ, 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 the 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 on granting leave to the employee is drawn up (form N T-60): the personnel service fills out section “B” regarding additional leave, and the accounting department provides data on the calculation of vacation pay.

Study leave is paid based on the employee’s average salary. Payment for study leave is calculated in the same way as for annual paid leave.

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 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 falling on 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 June 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 rub. + 18,627 rub. + 26,200 rub.).

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 RUB 25,346.25. (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 study leave by the number of non-working holidays falling during such leave, since the rule on extending leave for non-working holidays holidays falling during the vacation period applies only to annual main or annual additional vacations (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. Decree of the Government of the Russian Federation dated 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, 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:

on officials and entrepreneurs-employers - in the amount of 1000 to 5000 rubles;

on 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 income tax. individuals(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 Mandatory Fund health insurance") and compulsory social insurance against industrial accidents and occupational diseases (Clause 1, Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against industrial accidents 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 additional days educational leave in comparison with that established by law, or payment is made in amounts exceeding the employee’s retained average earnings, then the resulting excess amount over the amounts calculated in accordance with the current legislation is not taken into account in expenses that reduce income received (clause 24 Art. 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 in 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 was taken into account by him 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 pieces.

Some employees are entitled to study leave. Labor Code Article 173 says to whom and when it is due. Let's figure out in what cases an employer is obliged to provide an employee who combines work with study with study leave to take regular exams, prepare and defend thesis.

What documents are used to document study leave and how is payment for study leave made? Are payments made during study leave subject to salary taxes and included in expenses?

In this article you will find:

• How do you pay for study leave?
• study leave: payment and registration
• how to calculate insurance premiums and personal income tax when paying for study leave

Guarantees and compensation for employees combining work with training are established in Articles 173-176 of the Labor Code of the Russian Federation. They can be divided into three groups: provision of additional leaves, payment of travel to the location of the educational institution and back, reduction of the length of the working week.

The procedure for providing these benefits depends on what kind of education the employee receives (primary vocational, secondary or higher), what form of education he is studying in (full-time, part-time (evening) or correspondence), and whether the educational institution has state accreditation.

Providing guarantees and compensation to workers in connection with training

When providing benefits to employees who combine work and study, the employer must be guided by the following provisions. To determine the payment procedure for study leave- open the Labor Code article 173.

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 (Article 164 of the Labor Code of the Russian Federation)

1. The guarantees and compensations provided for in Articles 173-176 of the Labor Code of the Russian Federation are provided to employees only when they receive education at the appropriate level for the first time (Part 1 of Article 177 of the Labor Code of the Russian Federation). In other words, the employer is not obliged to provide study leave, pay for travel to the place of study and reduce the working week for an employee receiving a second higher education. But there is one exception to this rule. Benefits can be maintained if an employee who already has a professional education of the appropriate level studies at the direction of the employer. The need for such training must be provided for in the employment contract or a special training agreement concluded between the employee and the employer in writing.
2. If an employee studies simultaneously in several educational institutions, guarantees and compensation are provided to him in connection with studying in only one of them (Part 3 of Article 177 of the Labor Code of the Russian Federation). Which one is chosen by the employee himself.
3. Established benefits are provided to employees only at their main place of work. That is, the employer is not obliged to provide study leave and other benefits to persons working part-time for him (Part 1 of Article 287 of the Labor Code of the Russian Federation). However, he has the right to do this, since the legislation does not contain a direct prohibition.
4. All benefits in connection with training are provided only if the educational institution in which the employee is studying has state accreditation. The presence of state accreditation at an educational institution is confirmed by a certificate of state accreditation. It is issued for a period of five years and without an appendix(es) containing information about accredited educational programs is invalid. Please note: on its own initiative, the employer has the right to provide the employee with study leave and other benefits, even despite the lack of state accreditation at the educational institution where the employee studies (Articles 173-176 of the Labor Code of the Russian Federation). In such a situation, the possibility and procedure for providing these benefits are established in the employment or collective agreement.
5. For the provision of benefits in connection with training, the organizational and legal form of the educational institution in which the employee studies does not matter.
6. An employee is entitled to guarantees and compensation regardless of what specialty he is studying in and whether it is related to his current job responsibilities. After all, such a requirement is not contained in the Labor Code.
7. When providing benefits, it does not matter whether the employee entered the educational institution independently or was sent for training by the employer.
8. The established benefits are entitled to the employee regardless of when he began studying at an educational institution - before starting work for this employer or while he was already working for him.
9. Certain types of benefits ( payment for study leave and travel) are provided only to successfully trained employees. The Labor Code does not define this concept, it is not contained in other regulations. It is considered that a student is studying successfully if he has no academic debt for the previous semester, has completed all work (coursework, laboratory work), passed tests in all disciplines provided for by the curriculum, and is admitted to the next session. Let us note that in order to apply for study leave, the employee must not only write a corresponding application, but also attach to it a certificate of summons from the educational institution. This document, among other information, also contains information that the student is a successful student. In other words, confirmation of the success of training is the presence of a certificate of summons from the educational institution.
10. The employer must provide the employee with study leave regardless of how long he has worked in the organization. The fact is that the Labor Code does not establish any requirements for length of service that gives the right to use the specified leave.
11. At the request of the employee and with the consent of the employer, annual paid leave may be added to the study leave (Part 2 of Article 177 of the Labor Code of the Russian Federation).
12. On its own initiative, the employer has the right to provide a student employee with study leave of a longer duration than that established by the Labor Code. The procedure for granting and duration of such leave must be specified in the employment or collective agreement.

Who is granted study leave?

Leave in connection with training is provided both to employees who are already studying in educational institutions and to those who are just entering them. Study leaves They can be paid or without salary (Table 2).

If an employee is studying part-time or part-time (evening) at an educational institution of higher or secondary vocational education, his average earnings are retained during study leaves (Article 173 and Article 174 of the Labor Code of the Russian Federation). In other words, he is paid for such vacations. Please note: we're talking about only about those employees who successfully study.

Educational institutions of higher professional education are universities, academies, and institutes. And secondary vocational education - technical schools and colleges

When studying full-time at an educational institution of higher or secondary vocational education, the employee is entitled only to unpaid educational leave (2 Articles 173 and Article 174 of the Labor Code of the Russian Federation).

Let's say an employee successfully studies in an educational institution of primary vocational education (vocational school or vocational lyceum) or in an evening (shift) general education institution (school, gymnasium or lyceum). Regardless of the form of study, students of these educational institutions are entitled to paid leave to take exams.

Table 1. Study leave with the employee maintaining average earnings

	Form of study	Appointment of study leave		Norm of the Labor Code of the Russian Federation
Higher professional			In the first and second* courses, 40 calendar days each, in each of the subsequent courses, 50 calendar days	Part 1 of Article 173
		Preparation and defense of final qualification (diploma) work and passing final state exams	Four months
Secondary vocational	Part-time and part-time (evening)	Passing the intermediate certification (passing the session)	In the first and second courses, 30 calendar days each, in each of the subsequent courses, 40 calendar days**	Part 1 of Article 174
		Preparation and defense of final qualifying (diploma) work and passing final state exams	Two months
	Doesn't matter
Studying in evening (shift) general education institutions		Passing final exams in 9th grade	9 calendar days	Part 1 Article 176
		Passing final exams in 11th (12th) grade	22 calendar days

The employer is obliged to provide paid study leave to the employee if he is studying in graduate school (adjunct) by correspondence. In addition, leave with preservation of average earnings is based on:

• employees who are admitted to entrance tests (exams) to graduate school (adjunct school);
• graduate students (adjuncts), doctoral students and applicants - to complete dissertations for the academic degree of Candidate of Sciences or Doctor of Sciences.

Information on the duration and assignment of vacations for these categories of workers is given in table. 3.

Study leave: payment of travel to and from the place of study

For employees who study in educational institutions located in other cities, the employer is obliged to pay for travel to the location of the educational institution and back once per academic year. This benefit is only available to successfully trained employees. Moreover, the full cost of travel is reimbursed only to those employees who study by correspondence in educational institutions of higher professional education (Article 173 of the Labor Code of the Russian Federation). Employees studying full-time at universities are not paid for travel. If an employee receives education by correspondence at a secondary specialized educational institution (technical school or college), the employer is obliged to reimburse him only 50% of the cost of travel to the place of study and back (3 Article 174 of the Labor Code of the Russian Federation).

Table 2. Study leaves without pay for the employee

Level of education received	Form of study	Appointment of study leave	Duration of study leave	Norm of the Labor Code of the Russian Federation
Higher professional	Full-time	Passing the intermediate certification (passing the session)	15 calendar days per academic year	Part 2 of Article 173
			Four months
		Passing final state exams	One month
	Doesn't matter	Passing entrance tests to a university	15 calendar days
		Passing final exams at preparatory departments of universities	15 calendar days
Secondary vocational	Full-time	Passing the intermediate certification (passing the session)	10 calendar days in the academic year	Part 2 of Article 174
		Preparation and defense of final qualifying (diploma) work and passing final state exams	Two months
	Doesn't matter	Passing entrance tests to a secondary specialized educational institution	10 calendar days**

How the working week is shortened during study leave

While an employee is studying at a higher or secondary specialized educational institution, his working week is not shortened. That is, along with other employees, he works 40 hours a week. However, at the request of a student, a working week shortened by seven hours may be established for ten academic months before starting to write a diploma project (work) or before passing state exams (part 4 of article 173 and part 4 of article 174 of the Labor Code of the Russian Federation). That is, (with a normal working week) it is reduced to 33 hours per week (40 hours - 7 hours).

Normal working hours cannot exceed 40 hours per week (Article 91 of the Labor Code of the Russian Federation)

A reduction in the length of the working week for an employee is carried out on the basis of his written application.

Let's say an employee - a university student - is disabled in group I or II. This means that he is already given a reduced working time - no more than 35 hours a week (Article 92 of the Labor Code of the Russian Federation). But since an employee combines work with getting an education, at his request, for ten months before writing a thesis or passing state exams, his work week can be shortened by another seven hours - up to 28 hours a week (or up to 5 hours 36 minutes a day).

If an employee studies in an evening (shift) general education institution, the length of the working week may also be reduced for the duration of the school year (Part 3 of Article 176 of the Labor Code of the Russian Federation). To do this, the employee (as in the case of studying at a university or secondary specialized educational institution) must contact the employer with a corresponding application. However, when studying at the specified general education institution, the working week is shortened by one working day, or working days (shifts) during the week are reduced by the number of hours per working day. So, with a five-day working week, the working day should be reduced by 1 hour 36 minutes (8 hours 5 days), which will be 6 hours 24 minutes.

During the period of release from work due to a reduction in the working week, the employee is paid 50% of the average earnings at the main place of work, but not less than the minimum wage (minimum wage). This rule applies both to workers receiving higher or secondary specialized education, and to students in evening (shift) general education institutions (Part 4 of Article 173, Part 4 of Article 174 and Part 3 of Article 176 of the Labor Code of the Russian Federation)

Table 5. Reduction of working hours for employees combining work and study

Level of education received	Form of study	Procedure for reducing the working week	The period during which the reduction is valid	Procedure for paying for study leave and other features	Legal norm
Higher professional	Full-time	Doesn't shrink	-	-	Article 173 of the Labor Code of the Russian Federation
	Part-time (evening)		During ten academic months before the start of the diploma project (work) or passing state exams		Parts 4 and 5 of Article 173 of the Labor Code of the Russian Federation
	Correspondence
Secondary vocational	Full-time	Doesn't shrink	-	-	Article 174 TCRF
	Part-time (evening)	Reduced by seven hours per week by either providing the employee with one day off from work per week, or reducing the length of the working day (shift) during the week*	Within ten academic months before starting a diploma project (work) or passing state exams**	During the period of release from work, 50% of the average earnings at the main place of work are paid (but not lower than the minimum wage)	Parts 4 and 5 of Article 174 of the Labor Code of the Russian Federation
	Correspondence
	Doesn't matter
Studying in evening (shift) educational institutions		Reduced by one working day or the corresponding number of working hours (in case of a reduction in working day (shift) during the week)*	During the school year**	During the period of release from work, 50% of the average earnings at the main place of work are paid (but not lower than the minimum wage)	Part 3 of Article 176 of the Labor Code of the Russian Federation

Study leave: documentation

Study leave is issued according to the same rules as annual paid leave. That is, the employee must write an application for leave in connection with training. There is only one difference: the employee must attach a certificate of summons from the educational institution in which he is studying to the application. Use this sample.

Higher and secondary educational institutions that have state accreditation issue summons certificates using forms approved by Order of the Ministry of Education of Russia dated December 19, 2013 No. 1368.

The challenge certificate consists of two parts: the challenge certificate itself and the detachable part to it - the confirmation certificate, which is filled out by the educational institution after the end of the session and is a supporting document

After passing the session (defending a thesis, passing state exams), the employee must confirm that during his study leave he was actually in an educational institution. To do this, he should submit to the employer a confirmation certificate signed by the head (rector, other authorized person) of the educational institution.

Failure by an employee to provide a confirmation certificate may be classified as absence from work without a valid reason. This means that if an employee was on paid study leave and did not present a confirmation certificate at the end of it, the organization has the right to withhold from him the amount of paid vacation pay.

Based on the employee’s application, the company issues an order to grant him study leave. As is the case with other types of vacations, such an order is drawn up in form No. T-65. After this, a note is made in the employee’s personal card (form No. T-25) about the provision of study leave. If the employee maintains an average salary during the vacation, the organization draws up a calculation note in form No. T-60, which determines the amount of vacation pay to be issued.

To the application for granting an employee additional annual leave in connection with postgraduate (postgraduate) studies, he must attach a certificate from the educational institution stating that he is studying in postgraduate (postgraduate) school.
Leave to write a dissertation for the academic degree of candidate or doctor of science is granted if there is a letter of recommendation from the academic council of the educational institution, which indicates the time and timing of such leave.

In order for the organization to pay for the employee’s travel to and from the place of study, upon returning from study leave, he must write a corresponding application and attach to it travel documents and a confirmation certificate from the educational institution. Let us remind you that the employee is already obliged to present this certificate to the employer to confirm that during study leave he was in an educational institution and passed a session (state exams) or defended a diploma.

If an employee combining work and study wants the organization to establish a shortened working week for him, he must contact the employer with a written application about this. It is also advisable in the application to indicate which option for reducing working hours the employee intends to use: an additional day off from work per week or a reduction in the daily duration of the working day (shift).

The chosen option for reducing the working week is enshrined in an agreement between the employee and the employer, which is concluded in writing

Study leave: payment and registration

So, the employee is entitled to paid study leave.

To calculate the amount of vacation pay due to him, you must be guided by general rules calculation of average earnings. They are established in Article 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. In other words, the average earnings for paying for study leave are calculated in the same way as for paying for annual main leave.

In any mode of work, the average earnings to pay for study leave according to the Labor Code are determined based on the wages actually accrued to the employee and the time actually worked by him for the 12 calendar months preceding the start of study leave (Part 3 of Article 139 of the Labor Code of the Russian Federation)

In the working time sheet, paid study leave is reflected by the letter code U or digital code 11, and study leave without pay - UD or 13

Let us note that paid educational leaves provided to employees in connection with training are called additional leaves in Articles 173-177 of the Labor Code of the Russian Federation with preservation of average earnings. But in accordance with Article 116 of the Labor Code of the Russian Federation, additional paid leave is granted only to certain categories of employees for work in unfavorable conditions- in harmful or dangerous jobs, in the Far North and equivalent areas, etc. Additional study leave does not apply to this category of leave. After all, its provision is related to the employee’s studies (defending a diploma project, passing state exams) and does not depend on the actual time worked.

Consequently, the employer is not obliged to add study leave to the annual main paid leave, as is done when providing additional paid leave. However, at the request of the employee, study leave can be combined with his main leave (Part 2 of Article 177 of the Labor Code of the Russian Federation).

Let’s say that study leave or part of it coincided with the employee’s annual paid leave according to the vacation schedule approved by the organization for the current year. The employer must provide such an employee with study leave in accordance with the summons certificate from the educational institution and transfer annual leave or part of it for another time, taking into account the wishes of the employee (Article 124 of the Labor Code of the Russian Federation).

Unlike annual basic and additional paid leaves, educational leave is not extended for non-working holidays falling on it. The fact is that leave in connection with training is granted exactly for the number of days indicated in the summons certificate. Even if there are non-working holidays in this period of time, they are subject to payment in accordance with the general procedure. Reason - clause 14 of the Regulations on the specifics of the procedure for calculating average wages.

Example 1

In November 2019, the secretary-referent of Olympus CJSC N.I. Melnikova was granted leave to take exams at the Moscow Pedagogical University state university. The letter of invitation from the university states that study leave is granted for 25 calendar days from November 2 to November 26, 2019 inclusive. Average daily earnings N.I. Melnikova for billing period amounted to 510 rubles.

During the study leave there is one non-working holiday - November 4th. Despite this, the duration of study leave does not increase, that is, the employee must return to work on November 27, 2019. In addition, a holiday, like other days off that fall during the period of study leave, is subject to payment. During his study leave N.I. Melnikova should be accrued vacation pay in the amount of 12,750 rubles. (510 rub. ? 25 days).

If an employee falls ill during study leave, such leave will not be extended for the period of his illness. Moreover, for days of illness that coincided with educational leave, he is not paid temporary disability benefits. This is stated in subparagraph 1 of paragraph 1 of Article 9 of the Federal Law of December 29, 2006 No. 255-FZ and subparagraph “a” of paragraph 17 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability and maternity benefits for citizens subject to compulsory social insurance. But if the employee has not recovered before the end of his study leave, starting from the day he was supposed to return to work, he is awarded temporary disability benefits.

Payment for study leave: taxation of payments to employees combining work and study

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

Payment for any leave, including educational leave, is made no later than three days before its start (Article 136 of the Labor Code of the Russian Federation).

Income tax

The costs of paying the average salary retained by the employee in accordance with the legislation of the Russian Federation during study leave, as well as the costs of travel to the place of study and back, are considered labor costs and, therefore, reduce the taxable profit of the organization. This is stated in paragraph 13 of Article 255 of the Tax Code of the Russian Federation.

Let us note that in this paragraph we are talking only about those paid educational leaves, the provision of which is provided for by current legislation - the Labor Code or Law No. 273-FZ. But employers have the right to provide study leave in other cases (for example, when an employee receives a second higher education or when studying at a university that does not have state accreditation). In such situations, study leaves are granted on the basis of labor or collective agreement. The costs of their payment cannot be taken into account when calculating income tax. Indeed, paragraph 24 of Article 270 of the Tax Code of the Russian Federation states that for tax purposes, expenses for paid vacations provided under a collective agreement in addition to those provided for by current legislation are not taken into account.

Let’s say an employee receives an education in a secondary specialized educational institution that has state accreditation, but is located in another city. In accordance with Part 3 of Article 174 of the Labor Code of the Russian Federation, the employer is obliged to pay 50% of the cost of travel to the place of study and back once per academic year. However, in the employment contract concluded with the employee, it may be established that the organization fully compensates for all travel expenses to the place of study and back, not just once in the academic year, but every session. When calculating income tax, a company has the right to include in expenses only 50% of the cost of travel (one per academic year). She will not be able to take into account the remaining amounts of compensation paid to the employee as expenses for profit tax purposes (clause 24 of Article 270 of the Tax Code of the Russian Federation).

Guarantees and compensations for employees combining work with study in educational institutions that do not have state accreditation are established by a collective or labor agreement

As already mentioned, according to the Labor Code, the employer’s obligation to provide study leave and other benefits does not depend on whether the specialty acquired by the employee is related to his job responsibilities.

There is no such restriction in Tax Code. That is, the organization has the right to include in expenses the amount of vacation pay accrued to an employee during study leave, even if he is studying in a specialty that does not correspond to his job functions. In addition, once per academic year, the company can take into account the amount of compensation to the employee for the cost of travel to the place of study and back, paid in accordance with Article 173 or 174 of the Labor Code of the Russian Federation.

Example 2

Storekeeper of Standard LLC D.I. Vinogradov, who lives and works in the city of Torzhok, Tver Region, is a second-year correspondence student at the College of Telecommunications at the Moscow Technical University of Communications and Informatics, majoring in radio communications, broadcasting and television. His employment contract states that after successful completion during the winter session, the organization compensates the employee for 100% of the cost of travel to the location of the educational institution and back. The cost of travel to the place of study to take the summer session is not reimbursed by the employer.

Let’s say that from December 8 to December 22, 2019, the employee was on study leave and took the winter session. During his study leave, he was credited with 6,225 rubles. At the end of the study leave, the employee returned to work and presented a confirmation certificate from the educational institution and train tickets for travel to Moscow and back in the amount of 1,140 rubles. Along with the salary for December 2019, the employee was paid compensation for travel costs in the amount of 1,140 rubles.

Despite the fact that the specialty in which D.I. is studying. Vinogradov, is not related to his official duties, the organization has the right to recognize as expenses payment for study leave under the Labor Code and compensation in the amount of 50% of the cost of travel to the place of study and back. In December 2019, Standard LLC will include 6,795 rubles in expenses that reduce taxable profit. (6225 RUR + 1140 RUR X 50%). The remaining 50% of the travel cost that the organization paid to the employee cannot be taken into account for tax purposes on the basis of paragraph 24 of Article 270 of the Tax Code of the Russian Federation.

In the event of a reduction in the length of the working week, an employee studying at a higher or secondary specialized educational institution or at an evening (shift) general education institution that has state accreditation, during the period of release from work, is paid 50% of the average earnings, but not lower than the minimum wage (Articles 173, 174 and 176 Labor Code of the Russian Federation). The amounts of average earnings accrued during the period of release from work due to the specified circumstances also relate to labor costs and are taken into account when calculating income tax. The basis is paragraph 6 of Article 255 of the Tax Code of the Russian Federation.

If an organization decides to pay for an additional day off from work in full and stipulates this condition in an employment or collective agreement, for tax purposes it will only be able to recognize payments in the amount established by the Labor Code, that is, 50% of the employee’s average daily earnings.

Payment for study leave: insurance contributions for compulsory pension insurance

From vacation pay accrued to the employee during study leave, the organization must also pay insurance contributions to the Pension Fund.

If the employing organization pays an employee the cost of travel to and from the place of study in the amounts and manner established in Articles 173 and 174 of the Labor Code of the Russian Federation, insurance contributions to the Pension Fund of the Russian Federation are not required from the amounts of such payment. The fact is that these payments relate to compensation and are not subject to contributions.

Payment in the amount of 50% of average earnings, retained by the employee for periods of release from work, provided for by law in connection with the reduction in the length of the working week, is subject to insurance contributions to the Pension Fund on a general basis.

Suppose, on its own initiative, an organization provides employees with paid study leave in cases not provided for by the Labor Code, or pays for travel to and from the place of study more than once per academic year. The procedure for providing and paying for such vacations, travel and other benefits is fixed in the labor or collective agreement. The organization does not have the right to include accrued vacation pay or travel reimbursement amounts as expenses for profit tax purposes (clause 24 of Article 270 of the Tax Code of the Russian Federation). This means that insurance premiums do not need to be charged on these amounts.

Payment for study leave: personal income tax

The average earnings retained by the employee during the period of study leave, as well as paid during the period of release from work due to a reduction in the length of the working week, is his income subject to personal income tax (clause 1 of Article 210 of the Tax Code of the Russian Federation). In other words, when paying the specified amounts, the employing organization must withhold personal income tax and transfer it to the budget. It does not matter on the basis of which document study leave is granted and the working week is shortened - the Labor Code or an employment (collective) agreement. In any of these cases, these amounts are subject to personal income tax.

Payment of the cost of travel to the location of the educational institution and back (once per academic year) refers to compensation payments related to reimbursement of expenses for improving the professional level of employees.

For an employee who studies by correspondence at a higher or secondary specialized educational institution that has state accreditation, the employer is obliged to reimburse the cost of travel to and from the place of study once per academic year.

Such payments are not subject to personal income tax in accordance with paragraph 3 of Article 217 of the Tax Code of the Russian Federation. The Russian Ministry of Finance recalled this in letter dated July 24, 2007 No. 03-04-06-01/260.

Let us note that paragraph 3 of Article 217 of the Tax Code of the Russian Federation deals only with those compensations that are established by the current legislation of the Russian Federation, legislative acts subjects of the Russian Federation or by decisions of representative bodies of local self-government, and only within the limits of the norms established in accordance with the legislation of the Russian Federation. This means that if, according to the Labor Code, the employer is not obliged to pay the employee the cost of travel to the place of study and back, but does it voluntarily, he must withhold personal income tax from the amounts paid and pay it to the budget.