How is study leave different from regular leave? Study leave: rules for granting, procedure for registration and payment

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 educational institution and vice versa, reducing 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 employees 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 granted 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 agreement on training 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 is studying (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. The employee is entitled to guarantees and compensation regardless of what specialty he is studying in and whether it is related to his current one. 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. 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, nor is it 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 a higher or secondary educational institution vocational education, during study holidays he is retained average earnings(Article 173 and Article 174 of the Labor Code of the Russian Federation). In other words, he is paid for such vacations. 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

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 academic year pay for travel to the location of the educational institution and back. 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

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, for ten academic months before starting to write a diploma project (work) or before passing state exams, he may be given a working week shortened by seven hours (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 educational 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 minimum size wages (minimum wage). This rule applies both to workers receiving higher or secondary specialized education, and to students studying 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

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 study leave he was actually in the 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 qualified as absence from work without good 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 during the vacation the employee maintains an average salary, the organization draws up a calculation note in form No. T-60, in which it 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 to indicate in the application which option for reducing working time the employee intends to use: an additional day off from work per week or a reduction daily duration 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 - harmful or hazardous work, in areas 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 to non-working days. holidays, falling on him. 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 the 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 Federal Law dated 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 an employment 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 collectively or employment contract

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 Torzhok, Tver Region, is studying part-time in his second year at the College of Telecommunications at the Moscow University technical university communications and computer science, specializing in radio communications, radio broadcasting and television. His employment contract states that after successfully passing the winter session, the organization will compensate 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 Railway tickets for travel to Moscow and back in the amount of 1140 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 the place of study and back 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 what document study leave is granted and the working week is shortened - the Labor Code or the labor (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 promotion professional level workers.

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.

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 of constituent entities of the Russian Federation or decisions of representative bodies local government, and only within the limits 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.

Employees who combine work with study have the right to receive additional leave - study leave. What determines the duration of such a vacation? Is it always paid? What documents must an employee submit to receive study leave? How to reflect the payment of vacation pay to a student employee in accounting and tax accounting? You will find answers to these and other questions in this article.

Guarantees and compensations (including the provision of study leave) to employees combining work with education, as well as employees admitted to seeking the academic degree of a candidate or doctor of sciences, are established in Chapter. 26 Labor Code of the Russian Federation. According to the provisions of this chapter, study leave is provided subject to:

• the employee receives education at the appropriate level for the first time;
• availability of state accreditation of the educational program;
• the employee’s successful completion of the relevant education (that is, the employee undergoing training has no academic debt for the previous semester, has completed all required coursework, laboratory and other work, and has passed tests in all disciplines provided for by the curriculum).

A collective or labor agreement may additionally stipulate the possibility of granting study leave to an employee who combines work with the development of educational programs that do not have state accreditation (Articles 173 - 176 of the Labor Code of the Russian Federation).

In relation to certain categories of employees, the provision of educational leave is carried out taking into account the following features:

1. Part-time employee by virtue of Art. 287 of the Labor Code of the Russian Federation has the right to apply for study leave only at the main place of work. In this regard, if an employee combining work with study is registered on an internal part-time basis, he is granted paid study leave at his main place of work in accordance with Chapter. 26 of the Labor Code of the Russian Federation, and part-time he must take leave without pay for the duration of his study leave.
2. Employees who combine work under fixed-term employment contracts with training have the right to receive study leave in the general manner established for employees signed under an employment contract for an indefinite period. The validity period of the employment contract does not affect the possibility of granting an employee study leave (Articles 58, 173 of the Labor Code of the Russian Federation).

Duration of study holidays

We present in the table a list of persons entitled to paid (unpaid) educational leave, indicating their duration.

Documentation of sending an employee on study leave

In 2015, the specified form of certificate-call was updated by orders of the Ministry of Education and Science of the Russian Federation dated March 2, 2015 No. 134, dated May 26, 2015 No. 525.

The challenge certificate issued by an educational institution consists of two parts: directly from the challenge certificate and the tear-off spine for it. If an employee does not provide the employer with a completed form confirming his actual presence at an educational institution during the period of study leave, he may lose the right to the next study leave. On the page we will provide a sample of the call certificate.

After presenting the summons certificate to the employer, the employee must write an application for leave. The application can be prepared in the following form.

After the application is approved by the head of the institution, an order is issued to provide to this employee vacation. The accountant accrues vacation pay based on such an order. To do this, he fills out a note-calculation on calculating average earnings when granting leave, dismissal and in other cases (f. 0504425), and then information about study leave is entered into the employee’s personal card.

Payment for study leave

The average daily earnings for vacation pay are calculated for the last 12 calendar months (calculation period) (clause 4 of Regulation No. 922).

According to clause 10 of Regulation No. 922, the average daily wage for paying for vacations granted in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by monthly average calendar days (29.3).

The amount of vacation pay due to the employee is determined by multiplying the average daily earnings by the number of calendar days in the period subject to payment (that is, by the number of calendar days of study leave) (clause 9 of Regulation No. 922).

When determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling during the period of such leaves provided in accordance with the educational institution’s certificate are subject to payment (clause 14 of Regulation No. 922).

To calculate average earnings, all types of payments provided for by the remuneration system are taken into account, regardless of the sources of receipt of these payments (clause 2 of Regulation No. 922). It is worth remembering that when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if (clause 5 of Regulation No. 922):

• the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child provided for by the Labor Code of the Russian Federation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
• the employee did not participate in the strike, but due to this strike he was unable to perform his work;
• the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
• in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

Amount of vacation pay for 14 cal. days equal to 5,972.70 rubles. (RUB 150,000 / 12 months / 29.3 days x 14 days).

Let us remind you that payment for study leave, taking into account the provisions of Art. 136 of the Labor Code of the Russian Federation should be carried out no later than three days before its start. If the day of payment of vacation pay coincides with a day off or a non-working holiday, payment for vacation is made on the eve of this day or more early date(Letter of Rostrud dated July 30, 2014 No. 1693-6-1).

Taxation of study leave payments with personal income tax and insurance contributions

The list of income not subject to personal income tax is established by Art. 217 Tax Code of the Russian Federation.

Since the amount of payment for an employee’s study leave is in the amount of average earnings in clause 3 of Art. 217 of the Tax Code of the Russian Federation are not included; they are subject to personal income tax in the generally established manner. A similar opinion is given in the Letter of the Ministry of Finance of the Russian Federation dated July 24, 2007 No. 03-04-06-01/260.

The date of actual receipt of income in the form of vacation pay is the date of actual payment of such income (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). When paying income to a taxpayer in the form of vacation pay, tax agents - employers are required to transfer the amounts of calculated and withheld personal income tax no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Insurance premiums. The amount of average earnings due to an employee during his time on study leave is subject to insurance contributions paid to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund. In the base for calculating insurance premiums, vacation pay amounts are included in full on the date of their accrual (clause 1, article 7, clause 1, article 8, clause 1, article 11 of Federal Law No. 212-FZ).

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

At the same time, payment in off-budget funds Insurance contributions accrued on vacation pay must be made according to type of expenses 119 “Contributions for compulsory social insurance for payments to workers’ compensation and other payments to employees of institutions” and subarticle 213 “Accruals for payments to pay” KOSGU.

Based on this, and also in accordance with instructions No. 162n, 174n, 183n, operations for the calculation and payment of average earnings during the employee’s study leave will be reflected in accounting (budget) accounting in the following account correspondences:

Based on the calculation note, the amount of accrued average earnings retained by an employee of a budgetary institution while he is on study leave amounted to 10,000 rubles. The amount of personal income tax is 1,300 rubles, and insurance premiums are 3,020 rubles. (including contributions to compulsory social insurance in case of temporary disability and in connection with maternity (2.9%) - 290 rub.; contributions to compulsory medical insurance (5.1 %) - 510 rub.; contributions to pension insurance, aimed at financing the insurance part of the labor pension (22 %), - 2,200 rub.; contributions for social insurance against injuries (0.2 %) - 20 rub.).

The vacation pay amount is transferred to the employee’s bank card.

All payments and transfers are made at the expense of the subsidy provided for the implementation of the state task.

Since the work of this employee is directly related to the provision of basic government services, expenses associated with the payment of vacation pay and insurance premiums accrued on their amount are considered direct costs included in the cost of services provided.

In the accounting records of a budgetary institution, these transactions will be reflected as follows:

An employee who combines work with study has the right to study leave. The duration of such leave, as well as the possibility of paying for it, depend on the level of education received by the employee, the form of training and the purposes of providing educational leave (passing intermediate, final certification, admission to an educational institution, preparing a final work, passing final exams). Payment for this leave is based on the average earnings accrued to the employee over the last 12 months. When paying for educational leave to an employee, the employer is obliged to calculate and pay personal income tax and insurance contributions from the vacation pay amounts.

Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund.”

Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Instructions for using the Chart of Accounts budgetary institutions, approved By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Study leave Labor Code - Article 173 - refers to state guarantees of education. The procedure for its provision, registration and payment is somewhat different from annual paid leave. Let's look at these features in our article.

When and how study leave can be granted

The Labor Code of the Russian Federation points out several points that must be taken into account when applying for leave in connection with training (hereinafter referred to as OSO):

• OCO can only be taken at the main place of work;
• the university must have state accreditation, which is confirmed by a separate certificate from the educational institution or the inclusion of the necessary data in the challenge certificate;
• the employee receives higher professional education (hereinafter referred to as HPE) for the first time; the exception is the case when a new higher education qualification is obtained at the initiative of the employer;
• To receive OCO, the employee must provide a certificate of summons from the university and ask for leave in writing.

Other conditions under the CCA may be included in the employment or collective agreement. As a rule, these are “mitigating” conditions. According to the Labor Code of the Russian Federation, the employer is obliged to provide CCA only in the specified cases, and under an agreement with the employee, leave can be provided in other situations. For example, you can apply for a vacation even if the educational institution does not have state accreditation.

How long is study leave and how is it paid in 2017-2018?

Payment for study leave according to the Labor Code provides for differences depending on the form of training and on the purpose for which the compulsory education is provided.

NOTE! The Law of December 29, 2012 No. 273-FZ established Various types Higher professional education, including education according to the standards of bachelor's, specialist and master's degrees. The subject of consideration in Art. 173 of the Labor Code of the Russian Federation are specifically these types. However, there may be others according to other standards.

The main nuances of the duration and payment of CCA in accordance with Art. 173 of the Labor Code of the Russian Federation are presented in the table:

CCA compensation is always calculated based on average earnings.

According to Art. 173 of the Labor Code of the Russian Federation, if desired, an employee studying part-time or part-time can be provided with a working week shortened by 7 hours. Such provision is permitted:

• for a period of up to 10 months before the final certification;
• with payment of 50% of average earnings for the freed time.

Is the employer obligated to pay expenses related to study?

In addition to the time spent on the study process, the employee also bears other expenses:

• on educational materials and benefits;
• for travel to and from the place of study;
• for rental housing for the period of the session (defense), if the place of study is in another city, etc.

According to the standards of the Labor Code of the Russian Federation, the employer undertakes to pay only travel expenses to the university and back:

• 1 time per year;
• for correspondence students;
• subject to successful studies.

NOTE! What is meant by “successful study” is not specifically explained. Therefore, if a student successfully passes intermediate exams (certifications) and continues his studies, his studies can be considered successful.

Payment by the employer of other expenses is not mandatory. Additional compensation may be provided for in contracts with employees.

Certain nuances regarding the provision and payment of vacation

1. The CCA is given in calendar days without extension for holidays. Holidays are paid as regular calendar days.
2. In case of incapacity for work during the period of compulsory medical insurance, it is not extended, and sick leave during this period is not paid. If the compulsory medical insurance is over, but the incapacity for work is not, those days of sick leave when the employee was supposed to work are paid.

1. The employer cannot:

• refuse the CCA;
• transfer CCA;
• replace it with monetary compensation.

1. The CCA does not cancel the right to basic leave. It is permissible to add OSO to the main leave (Article 177 of the Labor Code).
2. The OSO should not coincide in time with any other vacation. If the employee is on another vacation, it will have to be interrupted (rescheduled) in order to issue an OCO.

How to correctly reschedule another vacation, read the material .

Results

OSO is a guarantee that ensures a citizen’s right to receive an education, and therefore differs from other types of leave. For correct design and payment, the requirements for study leave of the Labor Code and the nuances arising from the special characteristics of such leave should be taken into account.

06 August 2012, 21:46, question No. 13681 User, St. Petersburg

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Good afternoon. In accordance with the Labor Code of the Russian Federation:

Employees sent for training by the employer or who independently entered educational institutions of higher professional education with state accreditation, regardless of their organizational and legal forms, in part-time and part-time (evening) forms of study, successfully studying in these institutions, the employer provides additional leave from maintaining average earnings for: passing intermediate certification in the first and second years, respectively - 40 calendar days, in each of the subsequent courses, respectively - 50 calendar days (when mastering the main educational programs of higher professional education in a shortened time in the second year - 50 calendar days);

But please note that these benefits are provided to employees combining work with training when receiving education at the appropriate level for the first time.

That is, if YOU are receiving higher education for the first time, then the employer is obliged to provide YOU with paid leave during the session

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Have a nice day!

Article 173 of the Labor Code of the Russian Federation provides guarantees for employees who combine work with training.

For employees who entered independently having state accreditation educational institutions higher professional education regardless of their organizational and legal forms by correspondence and part-time (evening) For those who successfully study in these institutions, the employer provides additional leave while maintaining average earnings For:
- passing intermediate certification in the first and second years, respectively - 40 calendar days, in each of the subsequent courses, respectively - 50 calendar days (when mastering the main educational programs of higher professional education in a shortened time in the second year - 50 calendar days);
- preparation and defense of final qualifying work and passing final state exams - four months;
- passing final state exams - one month.

Employees studying through part-time and part-time (evening) forms of study in educational institutions of higher professional education with state accreditation for a period of ten academic months before starting a diploma project (work) or passing state exams are given a working week, at their request, reduced by 7 hours. During the period of release from work, these employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage.

At the same time, guarantees and compensations are provided to employees combining work with training upon receiving education at the appropriate level for the first time.

To additional leaves provided for in Articles 173 - 176 of the Code, by agreement of the employer and employee can join annual paid holidays.

In case of violation by the employer labor legislation he may be held accountable. If your rights are violated, you have the right to contact Labor inspection.

But it’s better to reach an amicable agreement with the employer., because in the event of a conflict and an appeal to the Labor Inspectorate, it is possible that you will have to change your job, since they simply won’t let you work... Such is the legal consciousness of our employers.

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Belov Anton

Law and Army, Kazan

286 replies

57 reviews

In accordance with the Labor Code of the Russian Federation, the employer is obliged to provide employees with paid study leave, provided that education of the appropriate level is obtained for the first time. Those. If you receive your first higher education, you have the right to additional education. paid holiday.

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Druzhkin Maxim

Lawyer, Moscow

Free assessment of your situation

1103 replies

249 reviews

Hello!

According to Art. 173 of the Labor Code of the Russian Federation and paragraph 1 of Art. 17 of the Federal Law of August 22, 1996 N 125-FZ “On Higher and Postgraduate Professional Education” for employees who independently entered state-accredited educational institutions of higher professional education, regardless of their organizational and legal forms, in part-time and part-time (evening) forms of education successful students in these institutions, the employer provides additional leave with preservation of average earnings for passing intermediate certification in the first and second years, respectively - 40 calendar days, in each of the subsequent courses, respectively - 50 calendar days (when mastering the basic educational programs of higher professional education in a shortened period of time in the second year - 50 calendar days).

The basis for granting such additional leave related to studying at a higher educational institution is a summons from the educational institution stating that the employee is studying there (Clause 4, Article 17 of Federal Law No. 125-FZ).

According to Art. 177 of the Labor Code of the Russian Federation, guarantees and compensation for employees combining work with training are provided when receiving education at the appropriate level for the first time.

In accordance with clause 14 of the Regulations on the specifics of the procedure for calculating the average salary, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, when determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling on the period such leaves provided in accordance with the certificate of invitation from the educational institution.

In addition, I would like to note that Article 137 of the Labor Code of the Russian Federation establishes cases in which deductions are made from an employee’s salary. This article does not include such a basis as deduction from the employee’s salary of the amount of average earnings paid for the days of study leave if the employee did not pass the exam.

One of the conditions for providing additional leave while maintaining the average salary for an employee studying at a university is his successful learning ability. In the situation under consideration, a letter of invitation from the university confirms that the employee is studying successfully and has been admitted to the intermediate certification. Consequently, the average salary paid to an employee for the days of study leave does not depend on passing the subsequent session. The legislation of the Russian Federation does not provide for the return of average earnings paid to an employee during study leave. Thus, an employer who, on the basis of a summons certificate, has provided an employee who is receiving his first higher education at the correspondence department of a state-accredited university with additional leave to pass the exam while maintaining average earnings, does not have the right to withhold from the employee’s salary the amount of payment for additional educational leave in the event , if the employee did not pass the session.

Therefore, if you are receiving your first education, then go to the personnel officer with a request, write an application asking for leave to undergo intermediate certification. If you receive a refusal, then with the resolution of refusal on the application (copy), you can contact the labor inspectorate with a complaint, unless of course you are afraid of ruining your relationship with the employer.

All the best!

Hello.

There are a number of leave provisions to consider.

In accordance with Article 116 Labor Code RF,

Annual additional paid leave is provided to employees engaged in work with hazardous and (or) dangerous conditions labor, workers with a special nature of work, workers with irregular working hours, workers working in the Far North and equivalent areas, as well as in other cases provided for by this Code and other federal laws.

Article 173 of the Labor Code of the Russian Federation, Guarantees and compensation for employees combining work with study in educational institutions of higher professional education, and employees entering these educational institutions
For employees sent for training by the employer or who independently entered educational institutions of higher professional education with state accreditation, regardless of their organizational and legal forms, through correspondence and part-time (evening) forms of study, who successfully study in these institutions, the employer provides additional holidays while maintaining average earnings For:

passing intermediate certification in the first and second years, respectively - 40 calendar days, in each of the subsequent courses, respectively - 50 calendar days (when mastering the main educational programs of higher professional education in a shortened time in the second year - 50 calendar days);
preparation and defense of final qualifying work and passing final state exams - four months;
passing the final state exams - one month.
The employer is obliged to provide leave without pay:
employees admitted to entrance examinations in educational institutions of higher professional education - 15 calendar days;
employees - students of preparatory departments of educational institutions of higher professional education for passing final exams - 15 calendar days;
employees studying in state-accredited educational institutions of higher professional education on a full-time basis, combining study with work, for passing intermediate certification - 15 calendar days per academic year, for preparing and defending a final qualifying thesis and passing final state exams - four months, for passing final state exams - one month.
For employees who successfully study via correspondence courses in educational institutions of higher professional education with state accreditation, the employer pays for travel to the location of the relevant educational institution and back once per academic year.
(as amended by Federal Law No. 90-FZ of June 30, 2006)
Employees studying through part-time and part-time (evening) forms of study in educational institutions of higher professional education with state accreditation for a period of ten academic months before starting a diploma project (work) or passing state exams are given a working week, at their request, reduced by 7 hours. During the period of release from work, these employees are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage.
By agreement of the parties to the employment contract, working hours are reduced by providing the employee with one day off from work per week or by reducing the length of the working day during the week.
Guarantees and compensations for employees who combine work and study in educational institutions of higher professional education that do not have state accreditation are established by a collective agreement or an employment contract.

Taking into account the fact that Article 123 of the Labor Code of the Russian Federation regulates the order of granting annual paid leave ( that is, both main and additional), seek to include you in the vacation schedule for the future period, and if necessary, then make changes to the existing schedule.

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