When is study leave paid according to the labor code. Is study leave paid for distance learning?

study leave
* Vacation followed by dismissal
* Maternity leave
* Benefits for new mothers
* For child care
* Make a vacation schedule (Section of the site "Documents of the personnel service")
* Questions about the vacation schedule
* The employee is on vacation. How to get a replacement?
* Compensation for unused vacation

The procedure for granting study leave

The provision of study leave (with or without pay) in accordance with Chapter 26 of the Labor Code of the Russian Federation “Guarantees and compensations for employees combining work with education” is referred by the legislator to guarantees and compensations.
Depending on the circumstances, study leave is granted with or without average earnings. In any case, the period of study leave is calculated in calendar days.
For the correct application of labor legislation, it is important to distinguish between the legal nature of annual (basic and additional) leaves and additional leaves in connection with training. Mixing the concepts of educational and additional annual leave in practice leads to errors in the order in which they are granted and calculated. The main differences between these types of holidays.
1. In accordance with the norms of Article 120 of the Labor Code of the Russian Federation, the duration of the annual basic and additional paid holidays of employees is calculated in calendar days and is not limited to a maximum limit. Non-working and holidays falling on the vacation period are not included in the number of vacation calendar days and are not paid, as a result, the actual duration of the vacation increases. This applies exclusively to annual (basic and additional) vacations.
Non-working holidays falling during the period of study leave are included in its period and paid, unless otherwise provided by the collective agreement or labor contract in accordance with the law (part 2 of article 9 of the Labor Code of the Russian Federation).
2. In accordance with Part 1 of Article 116 of the Labor Code of the Russian Federation, annual additional paid holidays are granted to employees:
employed in work with harmful and (or) dangerous working conditions;
having a special nature of work;
with irregular working hours;
working in the regions of the Far North and equivalent areas;
in other cases stipulated by federal laws.

The purpose of the annual additional holidays specified in Part 1 of Article 116 of the Labor Code of the Russian Federation is to provide employees with longer vacations due to the special nature of work, its conditions, the impact on health of harmful production factors, as well as in connection with protection from the adverse effects of working in such conditions.
The legislator included the rules governing annual leave in Section V "Rest Time" of the Labor Code. And the provisions relating to study holidays (Articles 173-177 of the Labor Code of the Russian Federation) are assigned to Section VII "Guarantees and Compensations". According to Article 164 of the Labor Code of the Russian Federation, such holidays are a means for the employee to exercise his rights in the field of social and labor relations.
The legislative consolidation of guarantees for additional study holidays for employees who combine work with education is not determined by the nature and conditions of work and is not related to the impact of such work on the health of the employee. Unlike annual paid holidays, study holidays have a different purpose. Their goal is to study (and successful), combined with work.
From the literal interpretation of the norms of articles 173-176 of the Labor Code of the Russian Federation, the conclusion follows: additional paid vacations in connection with training are not “annual additional paid holidays”, which are referred to in article 120 and part 1 of article 116 of the Labor Code of the Russian Federation. This statement is also supported by the different approach of the legislator to the procedure for summing up additional annual holidays with annual paid holidays and the procedure for joining annual paid holidays to study holidays.
In the first case, on the basis of Part 2 of Article 120 of the Labor Code of the Russian Federation, the employer is obliged to sum up the additional annual leave with the main annual leave. And in the second - the addition of annual paid holidays to study holidays (regardless of their payment) in accordance with Part 2 of Article 177 of the Labor Code of the Russian Federation is permissible only by AGREEMENT between the employer and the employee.
3. The next criterion for distinguishing between annual paid leave and study leave is the basis for their provision.
The basis for granting annual paid leave is the time of actual work and other periods of time giving the right to leave (Article 121 of the Labor Code of the Russian Federation). The basis for granting educational leave is the successful combination of studies by the employee in the relevant educational institutions, or his admission to entrance examinations in educational institutions of higher professional education or other educational institutions with state accreditation.
In addition, in accordance with paragraph 4 of Art. 17 of the Federal Law of August 22, 1996 No. 125-FZ “On Higher and Postgraduate Vocational Education”, a separate basis for the employee to have the right to study leave is a certificate-call from the university, the form of which is given in Appendix No. 1 to the order of the Ministry of Education of Russia dated May 13, 2003 No. 2057.

An employee is entitled to apply for study leave if

the educational institution where he studies has state accreditation;
he receives education of the corresponding level for the first time.
If an employee already has a diploma of higher education, but receives a second higher education, then the organization is not obliged to provide him with any benefits. However, the employer, on its own initiative, has the right to keep them for such students. When an employee is trained simultaneously in two educational institutions, benefits are provided to him at his choice only in connection with studying in one of them. At the same time, the employer can provide leave on call and from the second educational institution, but only at the expense of the enterprise’s own funds or without pay, if this is provided for by the organization’s local regulations (for example, a collective agreement).
Employees sent for training by the employer or enrolled independently in state-accredited educational institutions of higher, secondary, primary vocational education, regardless of their organizational and legal forms in correspondence and part-time (evening) forms of education, as well as evening (shift) general educational institutions, successfully studying in these institutions, the employer provides additional leave with the preservation of average earnings. The duration of these holidays is determined by Chapter 26 of the Labor Code of the Russian Federation.
Employees studying by correspondence and part-time (evening) form of education in state-accredited educational institutions of higher professional education for a period of ten academic months before the start of a graduation project or passing state exams are established, at their request (written application), a reduced working week at 7 o'clock. During the period of release from work, the specified employees are paid 50% 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, concluded in writing, the reduction of working time is carried out by providing the employee with one free day from work per week or by reducing the length of the working day during the week.
Before giving a student a study leave, you should find out how successfully he combines study with work: whether he passes all tests and exams on time, whether there are any debts, absenteeism. To do this, you can send a written request to the educational institution or ask the student to present a record book.
Depending on the status of the educational institution, several categories of students can be distinguished:
employees entering a higher educational institution and studying at universities;
applicants and students of professional educational institutions of the middle level;
students in vocational educational institutions of primary level;
those who receive education in evening (shift) general educational institutions in their free time.
Depending on the level of the educational institution, as well as the form of education - full-time, part-time, part-time (evening) - one or another type of guarantees and compensation is provided.
Study holidays for students are regulated by articles 173-176 of the Labor Code of the Russian Federation. They can be with the preservation of average earnings and at their own expense. The purpose of the study leave is to provide the student employee with free time for the successful preparation and passing of examination sessions, graduation projects, state exams.
The following types of study leave are mentioned in legislative acts:
1. holidays with the preservation of average earnings for correspondence students and evening students studying at universities and institutions of secondary vocational education:
for passing intermediate certification (passing sessions);
to pass the final state exams;
2. leave with the preservation of average earnings for students of educational institutions of primary vocational education, regardless of the form of education, for passing transfer and final exams;
3. holidays with the preservation of average earnings for students of evening (shift) educational institutions - for passing final exams;
4. leave without pay for applicants entering universities, including those without state accreditation, and educational institutions of secondary vocational education, and for full-time students:
to pass entrance examinations;
for passing final exams at the preparatory departments in universities;
to pass the intermediate certification;
for the preparation and defense of a thesis (project) and passing the final state exams;
to pass the final state exams.

How to arrange study leave

A few examples from practice.
Example 1
Svetlana Romanovna Vorobyeva, the secretary of Parus LLC, wrote an application addressed to the General Director with a request to provide study leave for admission to the institute.
Since Vorobieva S.R. there is no higher education, and the educational institution where she plans to enter has state accreditation, she cannot be denied study leave. She should be granted unpaid leave.
Order option (design is not finished page)

If an employee is studying, then at his request, the employer is obliged to provide him with study leave. However, do not rush to pay. Perhaps the employee is entitled to only unpaid leave.

Many companies have employees who combine work with training. In accordance with the law, these employees are entitled to study leave. You will not find the term "study leave" in the Labor Code. It deals with additional holidays with the preservation of average earnings and holidays without pay for employees who combine work with education, and employees entering training. However, it is common to call study leave all those holidays that are provided to employees for various purposes related to education. Such holidays are established by Chapter 26 of the Labor Code.

So, study leave can be:

Paid (additional leave with the preservation of average earnings);

Unpaid (vacation without pay).

Who is eligible for study leave?

According to the provisions of the Labor Code (Articles 173-176 of the Labor Code of the Russian Federation), study holidays are granted to those employees who receive a certain level of education. The right to paid study leave arises under the following conditions:

The employee learns successfully;

The educational institution has state accreditation;

This is the first time a worker has received such a level of education.

Let us consider separately each of these conditions, as well as the difficulties that arise in their implementation.

Studying successfully. The Labor Code does not disclose the content of the concept of "successful mastering of the educational program". Usually, speaking about the success of training, they mean the absence of debts in subjects or "failures" in the grade book. In any case, the implementation of current monitoring of students' progress is within the competence of the educational institution. Therefore, the success of training is confirmed by a certificate-call, and the requirement to provide a record book or other documents on academic performance on the part of the employer is unlawful.

State accreditation. Of course, employees who combine work with education in educational programs that have state accreditation have the right to study leave.

But there is an exception. Educational leave (paid or unpaid) can also be granted to those who study in educational institutions that do not have state accreditation. To do this, this condition must be spelled out in an employment or collective agreement (Articles 173, 174 of the Labor Code of the Russian Federation). If the employer sent the employee to such training with a break from work, the employee is provided with guarantees and compensations provided for by the Labor Code (Article 187 of the Labor Code of the Russian Federation).

Requirement to receive education for the first time. If an employee is studying at a technical school, college or institute for the first time, then there are no questions. But there are cases, although at first glance not so obvious, when the education received is also considered the first.

For example, if an employee has previously received an education of the appropriate level, but did not complete the training, that is, did not receive a diploma, then the education he is currently receiving at the same level for the purpose of granting study leave is considered the first.

Another option: if an employee received a higher education immediately after graduation, then studying in educational programs of secondary vocational education is considered to be receiving an education of the appropriate level for the first time.

Also, if an employee who has a diploma of secondary vocational education with the qualification of a skilled worker (employee) studies under the training programs for mid-level specialists, then this is not a second or subsequent secondary vocational education.

Please note that studying in the magistracy of an employee with a bachelor's degree will not be a second higher education. Therefore, such an employee can take advantage of the guarantees provided for by labor legislation.

The only exception when study leave (both paid and unpaid) can be granted to an employee who already has a vocational education of the appropriate level is the direction for training by the employer himself in accordance with an employment contract or a student agreement concluded in writing (Article 177 TC RF).

H non-core training

If the specialty in which the employee is studying is non-core for the company, the employer does not have the right to refuse to grant study leave to the employee, since the Labor Code does not link the provision of study leave with the specialty that the student receives. If the employee is sent for training by the employer in a certain specialty, then the transition to another specialty is not possible.

E if a part-time student is studying

Part-time students are not granted study leave. The right to study leave arises only at the main place of work (Article 287 of the Labor Code of the Russian Federation). In relation to part-time work, such an employee, on the basis of his application, may be granted ordinary leave without pay (Article 128 of the Labor Code of the Russian Federation). If an employee studies simultaneously in two organizations engaged in educational activities, then leave is due in connection with training in only one of these organizations at the choice of the employee (Article 177 of the Labor Code of the Russian Federation).

To when study leave is paid

Employees who study part-time or in the evenings under state-accredited bachelor's, specialist's, master's, secondary vocational education programs are entitled to paid study holidays (Articles 173, 174 of the Labor Code of the Russian Federation). Paid study holidays are provided in calendar days.

The reason and duration of study leave depend on the type of education the employee receives (see table 1).

Table 1. Duration of paid study leave depending on the type of education

Type of education		Purpose of vacation	Duration of educational paid leave (Articles 173-176 of the Labor Code of the Russian Federation)
Higher (academy, university, institute)	Bachelor's, Specialist's, Master's. correspondence,		40 calendar days
			50 calendar days
		Mastering the program in a short time in the second year	50 calendar days
			Up to 4 months according to curriculum
	Postgraduate (adjuncture). Extramural studies	Education
			3 months
	Residency, assistantship - internship. Extramural studies	Education	Annually 30 calendar days + travel time from place of work to place of study and back
	Applicants for the degree of candidate of sciences	Completion of the dissertation for the degree of candidate of sciences	3 months
	Correspondence, part-time (evening) form of education	Intermediate certification (session) in the first and second years	30 calendar days
		Intermediate certification in the third and subsequent courses	40 calendar days
		Final certification (passing state exams, preparing and defending a diploma)	Up to 2 months according to curriculum
Basic general (evening school)	Part-time (evening) form of education	Final certification (final exams after grade IX)	9 calendar days
Secondary general (evening school)	Part-time (evening) form of education	Final certification (final exams after XI (XII) class)	22 calendar days

P study leave pay schedule

For the period of paid study leave, the employee retains the average earnings. It is calculated in the manner prescribed for the payment of vacations provided in calendar days. Average earnings are paid for all calendar days, including holidays, falling on the period of study leave provided in accordance with the call certificate. Study leave must be paid no later than three days before it starts (Article 136 of the Labor Code of the Russian Federation). Please note that crediting study leave after the end of the session and providing the employer with a confirmation certificate is illegal. For violation of the deadline for paying vacation pay, the employer bears financial responsibility (Article 236 of the Labor Code of the Russian Federation). It does not matter whether the employer is to blame for the delay in payment or not.

The consequences of not providing a confirmation certificate or presenting such a document in which violations are noted (in particular, failure to appear for exams) are not directly defined by labor legislation. Having identified the misuse of study leave, the employer may require the employee to voluntarily return vacation pay. At the same time, if the employee refuses to fulfill this requirement, it is impossible to deduct vacation pay from wages, since the Labor Code does not provide for such a basis for deduction (Article 137 of the Labor Code of the Russian Federation). The employer can apply to the court with a claim for the recovery of the overpaid amount, but given the lack of direct provisions in the law, it is problematic to predict the outcome of the trial.

Do not forget that the provision of guarantees and compensations to employees who combine work with training is the obligation of the employer, and not the right. Therefore, in case of non-fulfilment, the employee can apply to the state labor inspectorate, which, in turn, can present mandatory instructions to violators of labor rights to eliminate violations of labor legislation (Article 357 of the Labor Code of the Russian Federation). In addition, the inspection has the right to bring the perpetrators to administrative responsibility (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

When study leave is not paid

In addition to paid leave, a student employee has the right to additionally take study leave at his own expense. Study leave without saving average earnings is also provided in calendar days. The duration of such holidays depends on their purpose and level of education (see table 2).

Table 2. Duration of unpaid study leave depending on the type of education

Type of education	Purpose of vacation	Length of unpaid study leave
Higher (bachelor's degree, specialist's degree, master's degree)	Entrance tests (exams)	15 calendar days
	Final certification (exams) at the preparatory department	15 calendar days
	Intermediate certification (session) at the full-time department (full-time education)	15 calendar days per academic year
	Preparation and defense of the final qualifying work, passing state exams (full-time education)	4 months
	Passing state exams (full-time education)	1 month
Secondary professional (technical school, college)	Entrance examinations (correspondence, part-time and full-time forms)	10 calendar days
	Intermediate certification (full-time education)	10 calendar days per academic year
	Final certification (full-time education)	Up to 2 months

The law establishes not only the conditions for granting study holidays, but also their guaranteed duration. If the employment contract with the employee specifies a smaller number of days of study leave or includes a condition that the employee refuses to use study leave or pay for it, then this condition of the employment contract will not apply (part 2 of article 9 of the Labor Code of the Russian Federation).

Conversely, it is not forbidden to improve the position of workers in comparison with labor legislation. Therefore, in a collective agreement or in an employment contract, it is possible to provide for additional cases of granting study holidays, increasing their duration or granting leave with pay instead of leave without pay (Articles 9, 41, 57 of the Labor Code of the Russian Federation).

At the same time, it should be noted that the provision of study leave is one of the guarantees for employees who combine work with study. That is, the employee can use this guarantee in full or refuse it or use it partially. To do this, in addition to the certificate-call, the employee must submit an application indicating from what date and for how long he asks to be granted study leave. The dates of the requested study leave must not exceed the period specified in the call certificate. Then wages should be paid for the time worked, and average earnings for the actually used vacation days. The fact that the partial provision of study leave within the period specified in the call certificate does not contradict labor legislation is also confirmed by judicial practice (determinations of the Trans-Baikal Regional Court of March 21, 2012 No. 33-835 / 2012, Vologda Regional Court of September 28, 2011 No. 33-4454/2011). Although Rostrud has a different point of view on this issue (letter of Rostrud dated September 12, 2013 No. 697-6-1). Granting a study leave of a shorter duration than that specified in the call certificate, even if the employee requests it, will not fully comply with the requirements of the current legislation, since the study leave has a strictly designated purpose and should be used only in deadlines.

D Documents for registration of study leave

The basis for granting study leave is a call certificate (Article 177 of the Labor Code of the Russian Federation). Two forms of certificate-call are approved: for those receiving higher education (order of the Ministry of Education of Russia dated 13.05.2003 No. 2057) and secondary vocational education (order of the Ministry of Education of Russia dated 12.17.2002 No. 4426). Help-call for a higher educational institution will also differ depending on what kind of vacation is provided - paid or not.

For other cases of granting educational leave, the call-inquiry forms are not approved. There is also no approved certificate form for a program that does not have state accreditation. But if the employee is granted study leave in accordance with a collective or employment agreement, such a certificate is issued in an arbitrary form. The only requirement for such a certificate is that it must reflect the purpose and timing of the study leave.

The employee is not required to bring a copy of the state accreditation certificate. This information is contained in the help call.

The second part of the certificate is filled in by the educational institution and certified with a seal after the study leave. It is a confirmation that the employee used the study leave for its intended purpose, namely: he really was in the educational institution that issued him the specified call certificate. The employer gives this part to the employee upon receipt of a certificate-call from him before the vacation, and the employee returns it when he returns to work from study leave.

If the employee provides only a certificate-call, then he needs to issue a study leave in accordance with it. The employer does not have the right to independently change the dates of the study leave.

Opinion

Boris Chizhov, Deputy Head of the Records Management Department of the Administration of the Federal Service for Labor and Employment, State Counselor of the Russian Federation, 2nd class

If the employee did not submit a certificate of challenge

A call certificate is issued by an educational institution to an employee before the start of the study leave. It consists of two parts: directly help-call and help-confirmation. The employee gives the organization a document with the completed first part. It serves as the basis for granting study leave to an employee and accruing vacation pay to him.

If the employee has not submitted such a certificate, then the employer has no reason to grant him study leave. At the same time, failure to appear at work can serve as a basis for considering the issue of absenteeism of an employee with the ensuing consequences.

Note that absenteeism refers to disciplinary offenses for which the employer, on the basis of the explanations provided by the absent employee, has the right to apply different types of disciplinary sanctions (Article 192 of the Labor Code of the Russian Federation) - remark, reprimand, dismissal.

If an employee made absenteeism and was punished, then he does not lose the right to use the next study leave upon presentation of a call certificate in the prescribed manner.

According to the provisions of the Labor Code of the Russian Federation, not all student employees are entitled to such a privilege, but only:

receiving the first education;
students in institutions with state accreditation;
having academic success.

Each session, the student is entitled to leave with pay.

To do this, he must provide the following documents:

student ticket;
certificate-call from the institute (Article 137 of the Labor Code);
a document confirming the state accreditation of the educational institution;

Documents are provided to the director of the company. Such a vacation, like a standard planned one, must be paid before it starts.

Who will not be given?

It turns out that there are such cases:

if a person receives a second (also subsequent) higher education;
not having success in studies (Article 177 of the Labor Code);
education takes place in a commercial university without accreditation;
citizen works part-time.

REFERENCE. A separate question - what is considered a successful study? Only fives? No triplets? The Labor Code does not provide an answer to this question. Most companies understand this point as follows: the student has no student debt.

How long the study leave will last depends on many circumstances.(Art. 173,, 176 of the Labor Code of the Russian Federation). It should be remembered, however, that here there are restrictive limits - for example, for first and second year students of the correspondence department, the maximum is forty days per session. So, now let's move on to the main question: "How is study leave paid?"

Who is responsible for payment?

Is study leave paid for distance learning? Yes, but it all depends on the specific case, each of which you can find out below.

How is student leave paid?

It all depends on what kind of education a person receives, where he studies.

If this is the first higher education and he provided the employer with the relevant documents, the payment for educational leave occurs as expected, by the organization where the student works.

In other cases, a working student usually negotiates with the employer about a vacation “at his own expense”, that is, or try to take it. And here it all depends on what kind of relationship he has with the management of the company.

Is an employer obligated or required to pay for study leave? An entrepreneur is not at all obliged to satisfy requests for administrative leave, even the most deserving citizens.

It is enough for him to weightily say that in the absence of this employee, the business will suffer losses - that's all. The law does not provide for any punishment for intractable employers.

In the overwhelming majority of cases, if the employee successfully copes with his duties at work, the directorate meets him halfway and provides a week or two to pass the exams. But anything happens, often the employee has no choice but to quit.

So it is for this reason that students who study at the interview stage clarify the issue of leave for the session. Training cannot coincide with other holidays. It should be remembered that even a student cannot be deprived of the right to a planned annual paid vacation.

How is it calculated?

This question has many formulations, and here are some of them: “How to calculate study leave for part-time students?”, “How is student leave paid for part-time students?”.

Such a day off is paid according to the same principle as the annual planned one. Namely - starting from the average income, which, as a general rule, is calculated for the year.

Let's remember exactly how this is done. First you need to calculate the average daily income. In the formula, it will be denoted by S:

S = Z/(12*29.3);
Z is the average income;
12 - the number of months;
29.3 is the state-established average number of days in a month.

Now that we know the average daily income (S), we can calculate the vacation pay that will be given to the student. They will be labeled O:

O = S * number of vacation days.

Before holiday pay the entrepreneur will withhold personal income tax from the resulting amount.

The obligation of the organization to pay for study leave

Can an employer not pay study leave? No, the obligation of the enterprise, if the employee is registered in accordance with the rules of labor legislation (recall that these norms do not apply to workers), as well as:

receives a first education or studies at an evening school;
this is his main place of work (Article 287 of the Labor Code);
the student successfully copes with the academic load(does not have “tails”. In other words, we are talking about a session. But if suddenly in the middle of autumn a frame with a guilty head comes to the director and asks for a couple of days to pay off the debt - otherwise deductions - we can only talk about days at our own expense );
the educational institution has state accreditation.

What if the employer refuses to pay?

Firstly, first answer the question of whether the employee has the right to it. And it may be that relations with the company are not at all sealed by an employment contract, but by a civil law one - that is, in this case we have paid services, what kind of vacation can we talk about?

Secondly, if an employee was previously expelled and is now receiving education at another university, this also does not oblige the entrepreneur to pay out of his own pocket for his studies - otherwise than by a court decision.

If the situation is completely transparent and devoid of ambiguity, you should first ask for an audience with a superior person and talk, with a hint that the employee knows his rights and, if anything, is ready to defend them.

Secondly, you can file a complaint with the commission on labor disputes, the prosecutor's office or the court (if such violations are systematic and the appeal to the labor inspectorate did not work).

But all this later.

And what to do first, if they don’t even let you in?

To begin with, the employee faces a dilemma: to obey and lose, perhaps, the university, or to show character and be put out of the door for absenteeism?

This is quite possible - if you just take it and not go to work. True, if we are talking about the usual planned rest, then absenteeism will not be considered absenteeism, even if the satrap refuses to comply. But the fact of the matter is that according to the law, study days off are not included.

Therefore, you can try to do this: the employee addresses the boss with a notice of impending absence from work with reference to the legislation and an explanation of the reasons. And you need to make sure that the head of the company accepted it - this is especially important!

In the future, this paper will play a role in the trial. So you can save not only the workplace, but also the salary, and perhaps even increase your authority in the eyes of the team and the employer itself.

ADVICE! If the court is inevitable, then in no case should one take up the case alone, without the help of an experienced lawyer specializing in labor law.

Firstly, the layman is rarely aware of all the nuances and possible loopholes in the law - and on the side of the entrepreneur there will be a venerable lawyer and, probably, more than one.

The statement of claim is submitted to the court of general jurisdiction at the location of the organization in the number of copies based on the number of participants in the analysis. It will need to attach the following papers:

general passport;
training documents;
refusal of the authorities to pay and / or provide;
correspondence with the boss;
duty check.

Responsibility of the employer for failure to provide rest

If it is established that the rights of a citizen have been violated, the supervisory authority will issue an order to satisfy the requirement to grant leave - this is the first thing. Secondly, if the entrepreneur does not come to his senses, this threatens him with liability under Article 5.27 of the Code of Administrative Offenses and fine - up to fifty thousand rubles.

Of course, the best thing is to live peacefully, including with those who provide jobs. But if necessary, it is best to first consult with an experienced labor dispute lawyer - he will tell you how best to proceed in a particular situation - with his help you can resolve the issue even without a trial.

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 earnings are retained for the period of study leave (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation).

Example: the employee has 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 stated 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, the part-time worker must either continue to work in his free time, or take leave for this time without pay (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 head 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 passing the 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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