Study while working is the law. Study leave for distance learning

The legislation provides for a guarantee of granting leave to persons receiving education. In some cases, it is paid according to average earnings, in others it is given, but not paid. The procedure and conditions for its provision are prescribed in labor legislation.

Conditions for granting study leave

Session leave is subject to the following conditions:

• Mastering the curriculum of the corresponding level is carried out for the first time. The form of study does not affect the right to study leave, but payment is not made when receiving full-time education.

Important: leave is provided and paid in full, if it is provided for by the collective agreement or the law.

• According to Art. 177 of labor legislation, when combining education in two educational institutions, guarantees and compensations are provided only from one.
• The educational institution must be accredited. An exception is education in a non-accredited educational institution provided for by a collective agreement.
• The basis for providing time for the session is a calling document from the place of study and an application addressed to the employer.
• The duration of study leave is determined by labor legislation.

If a person works part-time, then study leave is granted at the main place of work. At another job, the employer must provide additional unpaid time.

Is study leave paid for distance learning?

Educational leave for part-time and part-time education is subject to payment by the employer. For example, the employer pays for time when passing the final certification and passing the state exam. Entrance examinations are not subject to payment.

How is a session paid for a part-time student at work ?

Study leave is paid before the start of the session. As a rule, payment is made 3 days before the start of studies or is timed to coincide with the nearest date for the issuance of advance payment or wages.

Peculiarities:

• In the first year, when passing intermediate exams, 40 days are given for vacation, in the second - 40 days (50 if the training is accelerated), in the rest - 50 days each.
• When writing a bachelor's thesis or a diploma, passing state exams and defending a final work, the vacation is extended up to 4 months.
• Earnings are saved by 50% with a reduction in the working week by 7 hours to 10 months.
• Additional study time for a postgraduate student in the amount of 30 days is provided.
• It is possible to release 1 day per week with payment in the amount of 1/2 of the average earnings and 2 days in the last year of study without saving wages for a graduate student.
• According to the norms of labor legislation, leave is not paid when receiving a second higher education. The exception is the cases provided for by the collective agreement.

Payment is not made when listening to courses and passing entrance exams within 15 days. Leave for the session is paid based on the average wage. For example, earnings for 1 year is 340 thousand rubles:

• 340 thousand rubles: 12 months = 28333 rubles (average earnings for 1 month);
• 28333 rubles: 29.3 (average number of days in 1 month) = 967 rubles (salary for 1 day);
• If the certificate-call is provided for 23 days, then payable is 967 rubles * 23 = 22,241 rubles.

In addition to paying for the study time itself, the employee has the right, in case of successful mastering of the program, to pay for travel to the city where the educational institution is located.

If education is obtained in a higher educational institution, then the fare is reimbursed in 100% of the amount. In the case of studying at a secondary specialized educational institution - in the amount of 50%.

How to arrange a vacation for a part-time student?

A session is paid for a part-time student at work if the employee writes an application for leave in advance. It is drawn up in any form and is written by hand or on a computer.

The document states:

• name of company;
• position and full name of the head;
• position of a student worker;
• Full name of the employee;
• the name of the document "Application";
• pleading part;
• Appendix;
• the date;
• signature and decryption.

The personnel officer issues an order, which is signed by the head. After the formalities, the employee receives the money. The second part of the certificate-call is given to the employer after the session. It is a confirmation of the successful completion of studies.

Depending on the type of education, a different number of paid session days is provided:

1. Obtaining education under the program of a specialist, bachelor's and master's programs:
   • 40 days - in the first two courses;
   • 50 days for the rest.
2. Obtaining secondary specialized education:
   • 30 days - in the first 2 years;
   • 40 days - in other years.

Is an employer obligated to pay full-time study leave?

According to the provisions of Art. 173 of the Labor Code, the session is paid only to persons undergoing training in correspondence and evening form. The payment is made according to the average earnings for the number of days specified in the call certificate.

An employee receiving full-time education has the right to rely only on the provision of additional unpaid leave. It should be noted that travel in case of successful mastering of the full-time study program is also not paid.

Frequently asked Questions

Let's consider some issues of providing time for passing the session.

Is it possible to partially use study leave?

According to labor legislation, persons who combine work and study are provided with certain guarantees. An employee who is mastering an educational program in part-time or part-time education has the right to apply for additional paid time.

This measure is the right of the employee and the obligation of the employer, that is, the employee, at his own request, can use the guarantee provided or refuse it.

Leave is granted on the basis of an application. The document that gives the basis for registration of study leave and payment is a certificate-call from the educational institution. It specifies the number of days of the session.

Important: the employee in the application may indicate a smaller number of days than in the certificate-call. In this case, the rest of the time should be spent on the performance of labor functions. There is no legal prohibition on such activities. Payment is made in accordance with the application (the required number of days is indicated within the interval from the certificate-call). The rest of the time is paid in the usual way.

Can an employee add the main one to the study leave?

The employee is entitled to annual rest time. Time for study is given on the basis of a certificate from an educational institution. In case of their coincidence, the annual leave is added to the study or postponed to another time with the consent of the employee.

According to Art. 124 of the Labor Code of the Russian Federation, the annual rest period is extended or transferred to another period in the following cases:

• illness;
• performance of public duties;
• other situations provided for by the Labor Code of the Russian Federation.

The list of circumstances under which annual leave is extended is open. Therefore, there are no grounds for refusing an extension.

In this case, it is necessary to take into account the interests of other employees. If the vacation schedule for this time provides for the rest time of another employee, and the departure of both entails a stop in the production process, then a transfer is carried out.

Educational leave is granted and paid if education is obtained for the first time by correspondence or evening form. The employee has the right to use both all and part of the time provided. In case of coincidence of educational and annual leave, the second one is extended or postponed for another period of time.

Grant study leave employees employer maybe who are learning:

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

The employer is obliged to provide study leave to the specified employees. Regardless of how long the employee has been with the organization. Restrictions on the length of service giving the right to study leave are not established in the legislation.

study leave payable only if the following conditions are met simultaneously:

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

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

Learning Success determines the institution. In which the employee is trained, in accordance with internal documents. In particular, the statute. A confirmation of the successful training of an employee for the employer is a certificate-call. Issued to an employee who combines work with study. And testifying to his admission to the next certification. Intermediate or final (order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368). Require any other documents to confirm the success of the training. For example, a certificate of no debt. The employer doesn't need to. As well as waiting for the end of the current session to pay for study leave.

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

Paid study holidays are provided in calendar days. The duration and number of such vacations depend on what kind of education the employee receives. Higher, secondary or primary vocational.

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

• Studying by correspondence or part-time form within the framework of bachelor's and specialist's programs. Or a master's degree at a university. Passes an intermediate certification (session) on the 1st or 2nd year - 40 calendar days,
• Studying by correspondence or part-time form in the framework of undergraduate programs. A specialist or a master's degree at a university, passes an intermediate certification (session) on the 3rd, 4th and 5th (6th) course - 50 calendar days, art. 173 Labor Code of the Russian Federation
• Studying by correspondence or part-time form in the framework of undergraduate programs. Specialist or magistracy, passes the state final certification - 4 months, art. 173 Labor Code of the Russian Federation
• Masters programs for the training of teaching staff in graduate school (adjuncture). Residency programs and assistantship-internship programs for part-time education - 30 calendar days,
• Masters the programs of teaching staff in graduate school (adjuncture). And he writes a dissertation for the degree of candidate of sciences - 3 months, Art. 173.1 of the Labor Code of the Russian Federation
• Studying under the program of secondary vocational education by correspondence or part-time, passes an intermediate certification (session) on the 1st or 2nd year - 30 calendar days,
• Studying under the program of secondary vocational education in correspondence or part-time form. Passes an intermediate certification (session) for 3. And each subsequent course - 40 calendar days, art. 174 Labor Code of the Russian Federation
• Studying under the program of secondary vocational education in correspondence or part-time form. Passes the state final certification - 2 months, art. 174 Labor Code of the Russian Federation
• Studying in general education organizations (schools, gymnasiums, etc.) on a part-time basis. Passes the state final certification under the program of basic general education - 9 calendar days,
• Studying in general education organizations (schools, gymnasiums, etc.) on a part-time basis. Passes the state final certification under the program of secondary general education - 22 calendar days, art. 176 Labor Code of the Russian Federation

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Provision of study leave at the expense of the employee

• Enters a university (passes entrance exams) - 15 calendar days, art. 173 Labor Code of the Russian Federation
• Passes the final certification at the preparatory department of an educational organization of higher education - 15 calendar days, art. 173 Labor Code of the Russian Federation
• Studying in accredited bachelor's, specialist's or master's full-time programs at a university, passes an intermediate certification (session) - 15 calendar days per academic year, art. 173 Labor Code of the Russian Federation
• He studies full-time at a university, takes state exams and defends a diploma - 4 months, art. 173 Labor Code of the Russian Federation
• He studies full-time at a university, passes state exams - 1 month, art. 173 Labor Code of the Russian Federation
• Enrolls in educational programs of secondary vocational education (takes entrance exams) - 10 calendar days, art. 174 Labor Code of the Russian Federation
• Studying according to an accredited program of secondary vocational education full-time, passes an intermediate certification (takes a session) - 10 calendar days per academic year, art. 174 Labor Code of the Russian Federation
• Studying is studying according to an accredited program of secondary vocational education full-time, passes the state final certification - 2 months, art. 174 Labor Code of the Russian Federation
• Masters programs for the training of teaching staff in graduate school (adjuncture), residency and internship programs by correspondence in the last year of study - 2 days a week, art. 173.1 of the Labor Code of the Russian Federation

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Three rules for registration of study leave

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

2. Holidays falling on the period of additional paid leave in connection with training. Included in the number of his calendar days and paid accordingly.

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

Paid study leave

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

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

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Calculation of vacation pay for study leave

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

Vacation pay example. Employee granted paid study leave

A.S. Kondratiev was hired by the organization on October 1, 2014. He combines work with studies in the second year of Moscow State University (in absentia). The employee receives higher education for the first time. The educational program, according to which the employee is trained, has state accreditation.

On April 17, 2015, the employee applied for study leave. For the delivery of the session from April 22, 2015. The duration of the study leave according to the certificate-call is 30 calendar days. This period does not exceed the maximum duration of study leave. Established in the legislation (40 calendar days). The organization is required to provide the employee with paid study leave.

The billing period for vacation pay includes October-December 2014, January-March 2015. These months are fully completed. For the period from October 2014 to March 2015, the employee was credited with 100,000 rubles.

During the period of study leave there are holidays, for which the accountant of the organization also accrued Kondratyev's average earnings.

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

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

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

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When studying in another city

The Labor Code provides for another benefit to persons. Combining work with education. It concerns part-time students who study in educational institutions. located in other cities. For such students, the employer pays for travel to and from the location of the respective educational institution.

If earlier the Labor Code did not set any conditions for this. And the fare was supposed to be paid once a year to all university students. Now the situation has changed. Legislators added just one word to Article 173 of the Labor Code of the Russian Federation. And from now on, only the employee will be able to claim the fare. Which is trained "successfully". At the same time, there is no explanation for successful study here either. It would hardly be true to believe that only excellent students can pay for travel. Probably, as mentioned above, it is enough for a student to pass all the exams on time. No transfer.

Students of correspondence departments of secondary educational institutions. Only half of the round-trip fare will still be paid. For them, legislators have not introduced restrictions on academic performance.

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What documents are required to apply for study leave?

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

Upon presentation of the certificate, the student employee must write leave application. This document is compiled in any form. The application must indicate what kind of vacation the employee is applying for. For example: "Please provide me with paid study leave." After that, the personnel service draws up the same documents. As with the departure of an employee on a “normal” vacation.

Director of Gasprom LLC
A.V. Ivanov

from an economist
A.S. Petrova

STATEMENT

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

I am enclosing a summons with the application.

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

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

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 draw up, etc. You will find answers to these and other relevant questions 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 affects its payment. If the employee is studying full-time, then the 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 the study leave (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation).

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

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

3. The educational institution where the employee is trained must have state accreditation. The register of accredited educational organizations can be found on the website of the Federal Service for Supervision in Education and Science.

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

4. Educational leave can only be granted on the basis of a certificate-call from an educational institution.

5. Study leave is provided for a duration not exceeding that specified in the Labor Code of the Russian Federation. Exception: the employer can provide study leave for a longer duration, provided that this is stated in the labor (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, or take a vacation without pay for this time (pay attention to rules 4 and 5).

Example: An employee has two jobs: permanent and part-time. He combines work with higher education. In this case, the employee will be granted leave only at one place of work. For example, in the organization in which he works constantly. The 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 apply to 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 one must be prepared for the fact that the employer may refuse the employee's request, citing the fact that this condition is not spelled out in the labor (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 a statement, which will be accompanied by a certificate-call 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 note-calculation, where the average earnings will be calculated,
• data on study leave are recorded in the employee's personal card (form No. T-2), personal account (form No. T-54 or No. T-54a) and in the 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 amount received should be taken into account when calculating certain types of taxes, as well as insurance premiums to non-budgetary funds. Let's consider what is the payment for study leave and how to calculate study leave, which can be presented both with the preservation of average earnings and without saving.

Example: the employee passes the final state certification for a period of up to 4 months upon receipt of higher education under the bachelor's program. During this period, he retains the average earnings. But if an employee passes entrance tests to this educational institution, then the average salary is no longer paid. In this case, the employee can only rely on keeping 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 wage should be paid, and when not, in chapter 26 of the Labor Code of the Russian Federation, namely in articles 173-176. It also indicates other guarantees that an employee who combines work with training can count on. For example, employees who successfully master state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of study for a period of up to 10 academic months before the start of state final certification are set at their request a working week reduced by 7 hours.

The 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 of December 24, 2007 No. 922.

From the amount received, personal income tax should be withheld and this amount should be included in the base for calculating insurance premiums to off-budget funds of the Russian Federation. When calculating income tax, these amounts can be included in expenses, in accordance with Article 255 of the Tax Code.

Rule 5. Calculation of average earnings during study leave

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

The employee must receive the average salary before the start of the study leave. Please note that it is a mistake to pay average earnings 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, in accounting, you should make reversal entries 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, as this chapter has undergone changes in connection with the entry into force of the new Law on Education.

Answers to the most common questions about study holidays

The employee asks to add the main vacation to the study leave. Is it correct?
The employee's request is invalid. The issue of joining the study leave to the annual paid leave is decided by agreement between the employer and the 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 an employee. The right to grant an employee a study leave of a fixed duration is given, in particular, by a certificate of summons, 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 certificate-call, approved by the Order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368.
Accordingly, the employee can use his right to study leave only within the period specified in the call certificate. At the same time, labor legislation does not prohibit the use of such study leave in part.

Does an employer have the right to refuse an employee to provide study leave due to production needs?
No, not right. The provision of study leave on the basis of a certificate of call 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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Some employees are entitled to study leave. Labor Code Article 173 says to whom and when it is due. Let's figure out in which cases the employer is obliged to provide an employee who combines work with study with study leave for passing regular exams, preparing and defending a thesis.

And also what documents are issued for study holidays and how is payment for study leave made? Are study leave payments subject to payroll taxes and included in expenses?

In this article you will find:

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

Guarantees and compensations for employees who combine work with education are established in articles 173-176 of the Labor Code of the Russian Federation. They can be conditionally divided into three groups: the provision of additional vacations, payment for travel to and from the location of the educational institution, and a reduction in the length of the working week.

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

Providing guarantees and compensations to employees in connection with training

When providing benefits to employees who combine work with training, the employer must be guided by the following provisions. To decide how to pay for study leave- open the Labor Code article 173.

Guarantees are understood as 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 due to employees only when they receive an education of 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 educational leave, pay for travel to the place of study and reduce the working week for an employee who receives a second higher education. But there is one exception to this rule. Benefits can be maintained if an employee who already has a vocational education of the appropriate level is studying under 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 compensations are provided to him in connection with training in only one of them (part 3 of article 177 of the Labor Code of the Russian Federation). In which one - the employee chooses.
3. Established benefits rely on 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 for him on a part-time basis (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 where the employee is studying has state accreditation. The presence of an educational institution of state accreditation is confirmed by a certificate of state accreditation. It is issued for a period of five years and without an application (s), which contains information about accredited educational programs, is invalid. Please note: on its own initiative, the employer has the right to provide the employee study leave and other benefits, even though the educational institution where the employee is studying does not have state accreditation (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 labor 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. Guarantees and compensation are due to the employee, regardless of what specialty he studies and whether it is related to his current job responsibilities. After all, such a requirement is not contained in the Labor Code.
7. When granting benefits, it does not matter whether the employee entered an educational institution on his own or was sent for training by the employer.
8. The established benefits are due to the employee, regardless of when he began to study at an educational institution - before he started working for this employer or at the time when he was already working for him.
9. Separate types of benefits ( study leave pay and travel) are provided only to successfully trained employees. The Labor Code does not define this concept, nor is it contained in other normative acts. It is considered that the student is studying successfully if he does not have academic debt for the previous semester, completed all the work (coursework, laboratory), passed tests in all disciplines provided for by the curriculum, and is admitted to the next session. Note that in order to apply for a study leave, an employee must not only write an appropriate application, but also attach a call certificate from an educational institution to it. This document, among other information, also contains information that the student is a successful student. In other words, the confirmation of the success of the training is the presence of a certificate-call from the educational institution.
10. The employer must provide the employee with study leave, regardless of how much time he has worked in this organization. The fact is that the Labor Code does not establish any requirements for work experience 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 grant a student a study leave of a longer duration than that established by the Labor Code. The procedure for granting and the duration of such leave must be specified in the employment or collective agreement.

Who is eligible for study leave?

Leave in connection with training is granted both to employees who are already studying in educational institutions, and to those who are just entering them. study holidays are paid and without pay (tab. 2).

If an employee studies part-time or part-time (evening) form of education at an educational institution of higher or secondary vocational education, he retains average earnings for the duration of study holidays (Article 173 and Article 174 of the Labor Code of the Russian Federation). In other words, such holidays are paid to him. Please note: we are talking only about those employees who successfully learn.

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

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

Suppose an employee successfully studies at an educational institution of primary vocational education (vocational school or vocational lyceum) or at 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. Educational leave with retention of average earnings for the employee

The employer is obliged to provide paid study leave to the employee if he is studying in graduate school (adjuncture) in absentia. In addition, leave with the preservation of average earnings relies:

• employees who are admitted to entrance examinations (examinations) to graduate school (adjuncture);
• graduate students (adjuncts), doctoral students and applicants - to complete dissertations for the degree of candidate of science or doctor of science.

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

Educational leave: travel expenses to and from the place of study

For employees who study at educational institutions located in other cities, the employer is obliged to pay travel expenses to and from the location of the educational institution once a school year. This benefit is only available to successful students. And in full, the fare is compensated only for those employees who study in absentia 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 in absentia 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 and from the place of study (3 Article 174 of the Labor Code of the Russian Federation).

Table 2. Educational leave without pay for the employee

How the working week is shortened during study leave

During the training of an employee in a higher or secondary specialized educational institution, his working week is not reduced. That is, on a par 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 graduation project (work) or before passing state exams, he may be given a work week reduced 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)

Reducing the duration 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 a disabled person of group I or II. This means that a reduced working time is already established for him - no more than 35 hours a week (Article 92 of the Labor Code of the Russian Federation). But since the employee combines work with education, at his request, within ten months before writing a thesis or passing state exams, his work week can be reduced 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 duration of the working week may also be reduced for the duration of the academic 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 a secondary specialized educational institution) must apply to the employer with a corresponding application. However, when studying at the specified general education institution, the working week is reduced 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 length of 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 the reduction of 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 employees receiving higher or secondary specialized education, and to those studying in evening (shift) general educational 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 who combine work with 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 granting him leave in connection with training. There is only one difference: the employee must attach a call certificate from the educational institution where he is studying to the application. Use this sample.

Higher, as well as secondary educational institutions with state accreditation, draw up certificates-calls according to the forms approved by the order of the Ministry of Education of Russia dated December 19, 2013 No. 1368.

The certificate-call consists of two parts: the certificate-call itself and the detachable part to it - the certificate-confirmation, 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 the study leave he really was in an educational institution. To do this, he should submit to the employer a certificate of confirmation signed by the head (rector, other authorized person) of the educational institution.

Failure to provide an employee with a confirmation certificate can be qualified as absence from the workplace without a good reason. This means that if the 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 the amount of paid vacation pay from him.

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

To the application for granting additional annual leave to an employee in connection with postgraduate (adjuncture) studies, he must attach a certificate from an educational institution stating that he is studying in postgraduate (adjuncture) studies.
Leave for writing a dissertation for the 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 terms for granting 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 an appropriate application and attach travel documents and a confirmation certificate from the educational institution to it. Recall that the employee is already obliged to present this certificate to the employer to confirm that during the study leave he was in an educational institution and passed the session (state exams) or defended his diploma.

If an employee who combines work with study wishes the organization to establish a reduced working week for him, he must apply to the employer with a written statement about this. In the application, it is also advisable to indicate which option for reducing working hours the employee intends to use: an additional free day from work per week or a reduction in the daily length of the working day (shift).

The chosen option for reducing the length of the working week is fixed 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 the general rules for calculating average earnings. They are established in Article 139 of the Labor Code of the Russian Federation and the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. In other words, the average earnings for paying educational leave are calculated in the same way as for paying annual basic leave.

In any mode of work, the average earnings for paying for study leave under 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 the study leave (part 3 of article 139 of the Labor Code of the Russian Federation)

In the timesheet, paid study leave is reflected in the letter code U or numeric code 11, and study leave without pay - UD or 13

It should be noted that paid study holidays provided to employees in connection with training are referred to in Articles 173-177 of the Labor Code of the Russian Federation as additional holidays with the preservation of average earnings. But in accordance with Article 116 of the Labor Code of the Russian Federation, additional paid holidays are due only to certain categories of employees for working in adverse conditions - in hazardous or dangerous jobs, in the regions of the Far North and equivalent areas, etc. Additional study leave does not apply to this category of holidays. After all, its provision is related to the employee’s studies (defending a graduation project, passing state exams) and does not depend on the time actually worked.

Consequently, the employer is not obliged to add study leave to the annual basic paid leave, as is done when granting additional paid holidays. 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 the 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 according to a certificate of call from the educational institution and transfer the annual leave or part of it to 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 holidays, study leave is not extended for non-working holidays falling on it. The fact is that leave in connection with training is provided exactly for the number of days indicated in the call certificate. Even if there are non-working holidays in this period of time, they are payable in the general manner. The basis is paragraph 14 of the Regulations on the peculiarities of the procedure for calculating the average wage.

Example 1

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

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

If an employee falls ill during study leave, such leave is not extended for the period of his illness. Moreover, for days of illness that coincided with study 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 Regulation on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth for citizens subject to compulsory social insurance. But if the employee has not recovered before the end of the study leave, starting from the day when he was supposed to go to work, he is credited with temporary disability benefits.

Study leave pay: taxation of payments to employees who combine work with study

Let us consider whether, when calculating income tax, an organization can take into account the expenses incurred by it in connection with the provision and payment of study holidays and other established benefits to employees, and what taxes and insurance premiums it must accrue from these payments.

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

income tax

The cost of paying the average salary that is retained by the employee in accordance with the legislation of the Russian Federation for the duration of the study leave, as well as the cost of travel to and from the place of study, are related to 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.

Note that in the above paragraph we are talking only about those paid study holidays, the provision of which is provided for by the 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 leave is granted on the basis of an employment or collective agreement. The cost of paying them cannot be taken into account when calculating income tax. After all, paragraph 24 of Article 270 of the Tax Code of the Russian Federation states that for tax purposes, expenses for paying for vacations provided under a collective agreement additionally in excess of those provided for by current legislation are not taken into account.

Suppose an employee is educated at 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 once in the academic year is obliged to pay 50% of the cost of travel to the place of study and back. However, in an employment contract concluded with an employee, it may be established that the organization fully compensates for all travel expenses to and from the place of study, and not once in the academic year, but every session. When calculating income tax, the company has the right to include in the costs only 50% of the fare (once per academic year). She will not be able to take into account the remaining amounts of compensation paid to the employee in expenses for the purposes of taxation of profits (clause 24, article 270 of the Tax Code of the Russian Federation).

Guarantees and compensations for employees who combine work with education 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 obligation of the employer to provide study leave and other benefits is not made dependent on whether the specialty received by the employee is related to his official duties.

There is no such restriction in the Tax Code. That is, the organization has the right to include in the expenses the amount of vacation pay accrued to the employee during the study leave, even if he is studying in a specialty that does not correspond to his labor functions. In addition, once in the academic year, the company can take into account in expenses the amount of compensation to the employee for the cost of travel to and from the place of study, 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 studying by correspondence in his second year at the College of Telecommunications at the Moscow Technical University of Communications and Informatics, specializing in radio communications, broadcasting and television. His employment contract states that after the successful completion of 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 for the summer session is not compensated by the employer.

Let's say that from December 8 to 22, 2019, the employee was on study leave and passed the winter session. During the study leave, he was credited with 6225 rubles. At the end of the study leave, the employee went to work and presented a certificate of confirmation from the educational institution and railway tickets for travel to Moscow and back in the amount of 1140 rubles. Together with the salary for December 2019, the employee was paid compensation for the cost of travel in the amount of 1,140 rubles.

Despite the fact that the specialty in which D.I. 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 and from the place of study. In December 2019, Standard LLC will include 6,795 rubles in expenses that reduce taxable profit. (6225 rubles + 1140 rubles X 50%). The remaining 50% of the fare that the organization paid to the employee, it cannot take 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 in a higher or secondary specialized educational institution or in an evening (shift) general educational institution that has state accreditation is paid 50% of the average earnings during the period of release from work, but not lower than the minimum wage (Articles 173, 174 and 176 of the Labor Code of the Russian Federation). The amounts of average earnings accrued during the time of release from work due to the indicated 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 an additional day off from work in full and writes 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 premiums for compulsory pension insurance

From the vacation pay accrued to the employee during the study leave, the organization must also pay insurance premiums to the FIU.

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

Payment in the amount of 50% of the average earnings, retained by the employee for periods of release from work, provided for by law in connection with a 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, the organization provides employees with paid study holidays 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 granting and paying for such holidays, travel and other benefits is fixed in an employment or collective agreement. The organization is not entitled to include accrued vacation pay or reimbursement of the cost of travel in expenses for the purposes of taxation of profits (clause 24 of article 270 of the Tax Code of the Russian Federation). This means that there is no need to charge insurance premiums on these amounts.

Educational leave payment: personal income tax

The average earnings retained by the employee for the period of study leave, as well as paid during the time of release from work due to the reduction in the length of the working week, is his income subject to personal income tax (clause 1, article 210 of the Tax Code of the Russian Federation). In other words, the employer organization, when paying the indicated amounts, must withhold personal income tax and transfer it to the budget. At the same time, it does not matter on the basis of which document the study leave is granted and the working week is reduced - 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 the reimbursement of expenses for professional development of employees.

For an employee who studies in absentia at a higher or secondary specialized educational institution that has state accreditation, the employer must compensate the cost of travel to and from the place of study once a school 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 Ministry of Finance of Russia recalled this in a 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 refers only to those compensations that are established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation or decisions of representative bodies of local self-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 and from the place of study, but does it voluntarily, he must withhold personal income tax from the amounts paid and pay it to the budget.