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Leave from work during the session. How is study leave calculated and paid? Display in accounting

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

Who should be granted leave during the session?

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

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

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

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

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

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

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

Reasons for taking leave for a session

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

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

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

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

Step 1.

Receive from the employee:

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

Step 2.

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

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

Step 3.

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

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

Step 4.

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

When to pay for vacation

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

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

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

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

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

Read also The minimum wage in Moscow and the Moscow region from May 1, 2018

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

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

How to pay for study holidays

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

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

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

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

Nuances that you should be aware of

There is no second part of the help

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

Vacation dates don't match

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

Got sick while on student leave

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

No progress in studies

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

Gaining knowledge is one of the most noticeable trends of our time.

Having completed his youthful student years, a person, even if he is a professional, an expert in his field, often wants to continue his studies, receive additional education or improve his existing qualifications.

A common situation can be considered when an employee begins his career without having a diploma in his chosen specialty, but receives it on the job.

The legislative framework

Legislative information regarding who can be given study leave and the procedure for paying it is contained in the Labor Code of the Russian Federation (Articles 173-177, 287, etc.), the Federal Law “On Education in the Russian Federation,” and a number of orders of the Russian Ministry of Education.

An employee who combines work at an enterprise and study can take advantage of the study leave allotted to him. In addition, study leave can be paid if a number of necessary conditions are met, such as the primary requirement for obtaining a certain level of education and the form of study. Study leave should not be confused with other types of leave at work; it cannot be replaced or replace them.

Employees may be provided depending on goals and levels of training study leave, which:

  • paid (it is, and the employee is paid the average salary);
  • paid (it can be used by a student employee, but he will not receive a salary during this period).

Conditions and terms of receipt

The legislation of the Russian Federation guarantees study leave to an employee of an organization if he takes a course of study at an educational institution in accordance with a number of mandatory conditions:

Study leave is used by employees, as a rule, to pass a session at an educational institution.

The Labor Code of the Russian Federation establishes maximum session duration when receiving education at different levels:

The employee also has the opportunity to use unpaid study leave as an additional one at your own expense .

Its duration will depend on the purpose and level of education:

  1. For admission to a bachelor's, specialist's, or master's programs, 15 days are allotted for entrance examinations, 15 days for full-time study sessions, and 4 months for passing state exams, preparing and defending a diploma.
  2. In technical schools and colleges for any form of study, 10 days will be given for entrance examinations, 10 days for intermediate certification for full-time students, and 2 months for final certification for full-time students.

Labor legislation clearly establishes the conditions under which study leave can be obtained, as well as its duration. The employer cannot voluntarily reduce these terms, even if this is stated in the employment contract. However, it is not prohibited to improve the situation of training employees in comparison with what is prescribed by law; in particular, it is possible to provide additional leaves or increase their duration, to guarantee the preservation of wages during the leave, even if they are not required by law to receive them.

Since study leave must be guaranteed to be given to studying employees, they have the right to either take full advantage of this guarantee or refuse it or use it partially. At the same time, vacation dates must fit within the period indicated in the summons certificate. In this case, the employee will be paid average earnings for actual vacation days, and wages for hours worked.

Calculation and payment procedure

Study leave is paid according to the same scheme as the main one, that is, it is based on average earnings student employee for the last year. To correctly calculate the average monthly earnings, you must first add up all your income for the annual period and divide by 12 months, and then divide the resulting amount again by the average number of days in a month. According to the law, it is taken equal to the value of 29.3. The resulting number will show the employee’s average earnings for 1 day in the billing period (year). Next, to determine the full amount of compensation, you need to multiply the resulting number by the number of calendar days of vacation.

Please note that payment for vacation must take place no later than 3 days before it starts, crediting funds after the end of the session and confirmation of the success of the training with a certificate-call is illegal. For such a violation, the employer bears administrative responsibility, regardless of whether he is actually guilty or not.

A controversial situation is when an employee has completed training unsuccessfully: violations have been identified, absences from exams have been obtained, and unsatisfactory results have been obtained. Labor legislation does not directly determine the consequences of such actions. If study leave is used inappropriately, the employer can only offer the employee to return the vacation pay received on a voluntary basis. If the employee does not agree with this, then it will be unlawful to withhold money from his salary, since there is no legal basis for this. The employer can only file a claim in court, but the outcome of the trial is quite difficult to predict.

It is unacceptable to replace educational leave with monetary compensation or continue to work while on such leave. Here the employee is entitled to wages for the days worked, and at the same time the average earnings in the form of vacation pay are considered overpaid.

Features of calculation in various situations

At correspondence or part-time (evening) education an employee can apply for paid leave when receiving education of this level for the first time in an educational institution with state accreditation. An enterprise has the right to pay for studies at an institution that does not have accreditation, but this possibility must be reflected in the collective agreement and local regulations at work.

Also part-time workers have additional benefits:

  • before state exams or defense of a diploma, work on a shortened working week for a period of up to 10 months (1 non-working day per week or shortened every working day);
  • payment once a year for travel to and from the place of study without the imposition of insurance premiums on these amounts.

Payment for study leave for part-time students will be calculated in the same way as for the main one.

Receipt second higher education does not give the employee the right to be granted study leave, in accordance with current legislation. In this case, you can go on study leave only at your own expense.

During training in master's degree an employee of an enterprise can apply for paid study leave, since the holder of a bachelor's degree is not considered to be receiving a second education in a master's program. Therefore, here the employee can count on all the guarantees provided for by the labor legislation of the Russian Federation.

When working at the same time Study leaves are not provided to employees, since this right applies only to workers at their main place of work. During training, a part-time worker has the right to apply for regular leave without pay.

To pay for travel or sick leave During study leave, employees can count on their main place of work if they are studying for the first time at one of the educational levels in a correspondence or evening department. Payment for a travel ticket to the place of study and back can only be made once a year.

Procedure for registration and provision

An employee receives the right to study leave when presentation of a certificate of summons from an educational institution as confirmation that the employee misses work for a good reason.

Next, they fill out an application addressed to the employer in any form with an attachment in the form of the first part of the summons certificate (standard form from 2013). The second part of the document is given to work after passing the exam or defending a diploma with the seal of the university as confirmation of the success of the training and the employee’s right to count on study leave the next time if necessary.

The application indicates the reason why the employee should receive leave, the name of the educational institution, and whether wages will be maintained during this period. Based on the application received, the HR department must issue an order according to which the employee is entitled to vacation compensation.

Based on the documents received, the employee’s request for study leave must be satisfied by the employer. If the documentation is correctly completed, the refusal will be considered a gross violation of labor legislation, and may serve as a reason for an inspection by the labor inspectorate at the enterprise.

To whom and how to provide this type of leave is described in the following video:

And the issuance of a summons certificate is regulated by local regulations, the procedure for payment and provision of study leave is regulated by the Labor Code of the Russian Federation. Be sure to read the orders and instructions of the management of the educational institution where you are studying. Do not hesitate to ask the secretary of your department for clarification.

Most often, a summons certificate is issued by an educational institution based on your successful completion of studies at a particular faculty (department). Thus, to receive a certificate, you must not have any debts. Usually, significant time is given to close the “tails” (for example, to close debts for the summer session, you will have until September 15).

A summons certificate is issued upon written (or oral) request. At the same time, the educational institution must approve sessions and examination (or orientation) sessions.

Considering that the certificate is issued by methodological (or specially authorized) employees of the dean’s office, you should contact them with your request.

The summons certificate must be obtained in advance so that the management of the organization where you will work can see the supporting document.
In some educational institutions, the challenge certificate is sent in advance to the mailing address agreed upon with you, subject to the provision of a blank envelope. It is best to find out the details from the methodologist.

It is optimal to receive a call at least 10 days before the start of the session.

The methodologist is obliged to indicate on the summons certificate the full name of the educational institution, as well as information about accreditation, the duration of study leave, the date of the first and last day of leave. The challenge certificate must be signed by the rector of the university or a specially authorized person (for example, the dean of the faculty); if the amendment is issued in a secondary educational institution, then it must be signed by the head of the educational institution. The certificate must be marked with a registration number in accordance with the certificate register to be able to verify the authenticity of the issued document. Naturally, each certificate issued is recorded in this journal. The certificate also bears the seal of the educational institution or the dean's office.

Remember that the summons certificate must be issued upon request. Contact the secretariat personally, or your employer, it makes no difference.

Sometimes, in the course of an organization’s business activities, an employer uses the so-called calling an employee to work on weekends and non-working holidays. First of all, it is worth noting that when performing this operation, the manager must accrue payment for overtime hours worked. To prevent the labor inspectorate from imposing penalties on the organization, it is necessary to correctly issue that same challenge.

Instructions

After this, issue an order to call an employee for overtime, where you indicate the last name, first name, patronymic, position of the employee, and the number of overtime hours. If you are not sure that the employee will manage within a given time period, it is better not to indicate the hours, but simply write: “Call for overtime work and make payment according to the time sheet.”

Employees who combine work and study have to find time to take exams, defend their thesis, and write a dissertation. Find out how to provide students with the guarantees required by law, including financial ones.

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Who is granted additional study leave?

Additional study leave with pay is granted to those who combine work with study in licensed organizations of general, secondary or higher education. An employee who, in parallel with the performance of his work function, is studying at a school, technical school, college or university, has the right to be released from work to take exams or tests, defend a course or dissertation, or write a dissertation. At the same time, his length of service at the enterprise does not matter.

The following can take study leave from work:

  • students of schools, gymnasiums and other organizations of secondary or general education;
  • students of secondary vocational education organizations and universities, including those receiving a second higher education;
  • residents, interns, graduate students and other employees studying scientific and pedagogical personnel training programs.

To receive study leave, you must write an application, attaching a summons certificate issued by the educational institution. This document confirms that the employee has valid reasons for being absent from work. Both the application and the certificate must indicate the exact start and end dates of the vacation.

How to apply for study leave at work

Having received an application and a summons certificate from the employee, issue. Take as a basis the unified form No. T-6 or a form approved by the employer.

Mandatory data in the order

Make sure that all required fields are filled in in the document:

  • organization details;
  • information about the employee;
  • start and end dates of vacation;
  • data on the type of leave and its total duration in calendar days.

Attention! Do not forget to familiarize the employee with the certified order against signature!

★ The presence of an order means that the employee’s absence from work is not regarded as absenteeism. But unauthorized departure on study leave is considered gross disciplinary violation, for which serious penalties are provided, including dismissal. However, before terminating an employment contract with a discipline violator, make sure that the refusal to grant study leave was justified. Otherwise, the court may reinstate the employee at work. Read more about in the magazine “Personnel Affairs”.

Step-by-step algorithm from the experts of the magazine “Personnel Business”. How to send an employee on study leave

How to pay for study leave at work

The law provides for two types of study leave: paid and unpaid. In the first case, the employee retains not only the place of work, but also the average salary, in the second - only the place of work. The Labor Code describes in great detail the rules and conditions subject to which payment for study leave is made (Article 173-176 of the Labor Code of the Russian Federation).

Payment for study leave according to the Labor Code is based on:

  • for university students of part-time and part-time courses for intermediate certification: in the 1st or 2nd year - 40 calendar days, in the 3rd, 4th and 5th (6) courses - 50 calendar days;
  • for university students of part-time and part-time education (bachelors, specialists, masters) for final state certification - 4 months;
  • graduate students, adjuncts, residents and assistant trainees of distance learning - 30 calendar days;
  • graduate students and adjuncts writing a candidate's dissertation - 3 months;
  • applicants for a doctorate degree - 6 months;
  • for employees studying under the secondary vocational education program: for intermediate certification in the 1st or 2nd year - 30 calendar days, in the 3rd and all subsequent courses - 40 calendar days;
  • for employees studying under the secondary vocational education program, for final state certification - 2 months;
  • for students of schools, gymnasiums and other general education institutions to take final exams in the basic education program - 9 calendar days;
  • for students of schools, gymnasiums and other general education institutions to take final exams in the secondary education program - 22 calendar days.

In addition, in some cases, the employee has the right to take study leave at his own expense. For example, for admission to a university or studying at preparatory courses.

HR question: Is an accountant right to pay for student leave after graduation?

Expert answer: For employees who are studying in bachelor's, specialist's, master's programs in part-time and part-time forms, the employer must provide additional leave while maintaining average earnings (Article 173 of the Labor Code of the Russian Federation). The specifics of payment for such leave have not been established; therefore, he is obliged to pay for study leave no later than...

Study leave without pay cannot be denied if:

  • the educational institution has state accreditation;
  • the employee receives education at this level for the first time in his life or is sent for training by the employer with the conclusion of an employment or apprenticeship contract;
  • the duration of leave does not exceed the legally established maximum.

A hint from an expert from the magazine “Personnel Business”. Duration of unpaid study leave

The maximum number of days that an employee has the right to take at his own expense to resolve academic issues is established by the Labor Code of the Russian Federation. In addition to other guarantees, graduate students, residents and other employees who study in scientific and pedagogical personnel training programs have the right to one day a week free from work, with 50% of salary retained.

What documents are needed to pay for study leave at work?

The basis for accrual and payment of vacation pay is a written order from the employer to grant study leave. Accounting calculates the amount payable based on the number of paid vacation days, based on the order data.

When paying vacation pay, you do not need to issue a separate payslip. It is enough to reflect the amount received by the employee on the pay slip, which is issued in the general manner upon receipt of the next salary (letter of Rostrud No. 5277-6-1 dated December 24, 2007).

★ Study leave is provided and paid only at the main place of work. If an employee works in one place, but studies in two or more educational institutions at once, provide paid leave only in connection with studying in one of them (Article 177 of the Labor Code of the Russian Federation). An expert from Sistema Personnel will explain how study leave is paid at work, what billing period is used when calculating average earnings and Do students need to pay for travel to and from their place of study? .

Terms of payment for study leave according to the Labor Code of the Russian Federation

Neither the Labor Code nor other regulatory documents at the federal level specify the terms of payment for study leave. However, there is a general procedure for paying vacation pay, which requires it to be issued no later than three days before the start of paid vacation (Article 136 of the Labor Code of the Russian Federation). The legislator does not specify which days are meant, working days or calendar days. But it’s better to play it safe and count in calendar days. Indirectly, the feasibility of this approach is confirmed by letters from Rostrud No. TZ/3464-6-1 dated June 6, 2018, No. 1693-6-1 dated July 30, 2014, No. 428-6-1 dated March 22, 2012, and No. 3707-6-1 dated December 21 .2011, as well as Article 14 of the Labor Code of the Russian Federation.

Violating this requirement is very risky. Failure to pay vacation pay on time is regarded as delayed wages and threatens the employer with large fines, so it is important to know how academic leave is paid at work and not delay paying for it.

Attention! For delays in vacation pay, Article 5.27 of the Code of Administrative Offenses of the Russian Federation provides for:

  • for the responsible official: a fine of 10,000 to 20,000 rubles for the first violation, from 20,000 to 30,000 rubles or disqualification for a period of one to three years for a repeated violation;
  • for an individual entrepreneur: a fine of 1,000 to 5,000 rubles for the first violation, from 10,000 to 30,000 rubles for a repeated violation;
  • for an organization: a fine of 30,000 to 50,000 rubles for the first violation, from 50,000 to 100,000 rubles for a repeated violation.

To ensure that neither the employee nor the supervisory authorities have any complaints, do not resolve financial issues at the last moment. Issue the order at least 4-5 days before the expected start of your vacation. In this case, the accountant will have enough time to make all the necessary calculations and issue vacation pay on time.

Combining work and study is not such a rare phenomenon these days, so the personnel officer must know how study leave is processed, how many days of vacation pay are paid for, and how the final amount is calculated.

Pay special attention to the dates indicated in the application and summons certificate, the presence of state accreditation at the educational institution where the employee is studying, and the specific type of academic activity for which he needed leave from work.