Employees who combine work with study have the right to receive additional leave - study leave. What determines the duration of such a vacation? Is it always paid? What documents must an employee submit to receive study leave? How to reflect the payment of vacation pay to a student employee in accounting and tax accounting? You will find answers to these and other questions in this article.
Guarantees and compensations (including the provision of study leave) to employees combining work with education, as well as employees admitted to seeking the academic degree of a candidate or doctor of sciences, are established in Chapter. 26 Labor Code of the Russian Federation. According to the provisions of this chapter, study leave is provided subject to:
- the employee receives education at the appropriate level for the first time;
- availability of state accreditation of the educational program;
- the employee’s successful completion of the relevant education (that is, the employee undergoing training has no academic debt for the previous semester, has completed all required coursework, laboratory and other work, and has passed tests in all disciplines provided for by the curriculum).
A collective or labor agreement may additionally stipulate the possibility of granting study leave to an employee who combines work with the development of educational programs that do not have state accreditation (Articles 173 - 176 of the Labor Code of the Russian Federation).
In relation to certain categories of employees, the provision of educational leave is carried out taking into account the following features:
- Part-time employee by virtue of Art. 287 of the Labor Code of the Russian Federation has the right to apply for study leave only at the main place of work. In this regard, if an employee combining work with study is registered on an internal part-time basis, he is granted paid study leave at his main place of work in accordance with Chapter. 26 of the Labor Code of the Russian Federation, and part-time he must take leave without pay for the duration of his study leave.
- Employees who combine work under fixed-term employment contracts with training have the right to receive study leave in the general manner established for employees signed under an employment contract for an indefinite period. The validity period of the employment contract does not affect the possibility of granting an employee study leave (Articles 58, 173 of the Labor Code of the Russian Federation).
Duration of study holidays
The duration of educational leaves, as well as the possibility of paying for them, depends on the level of education received by the employee and the purposes of providing such leaves (passing an intermediate, final certification, entering an educational institution, preparing a final work, passing final exams).We present in the table a list of persons entitled to paid (unpaid) educational leave, indicating their duration.
| Employees entitled to study leave | Purposes of granting study leave | Duration of study leave | Possibility of paying for study leave |
| Employees sent for training by the employer or enrolled independently in state-accredited bachelor's, specialist's or master's degree programs in part-time and part-time forms of study and successfully mastering these programs (Article 173 of the Labor Code of the Russian Federation) | 40 calendar days | Vacation is paid | |
| Passing intermediate certification in the second year when studying in a shortened time frame | 50 calendar days | ||
| 50 calendar days | |||
| Up to 4 months | |||
| Employees admitted to entrance examinations in educational organizations of higher education (Article 173 of the Labor Code of the Russian Federation) | 15 calendar days | Vacation is not paid | |
| Workers - students of preparatory departments of educational organizations of higher education (Article 173 of the Labor Code of the Russian Federation) | Passing the final certification | 15 calendar days | |
| Employees studying in state-accredited bachelor's, specialist's or master's degree programs on a full-time basis (Article 173 of the Labor Code of the Russian Federation) | 15 calendar days per academic year | ||
| Preparation and defense of final qualifying work with passing final state exams | 4 months | ||
| Passing final state exams | 1 month | ||
| Workers completing training programs for scientific and pedagogical personnel in postgraduate (adjunct) studies, residency and assistant internship programs through correspondence courses (Article 173.1 of the Labor Code of the Russian Federation) | Training under highly qualified personnel training programs | 30 calendar days within a calendar year | Vacation is paid |
| Employees admitted to seek the academic degree of Candidate of Sciences or Doctor of Sciences (Article 173.1 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation dated 05.05.2014 No. 409 “On approval of the Rules for granting leave to persons admitted to seek the academic degree of Candidate of Sciences or Doctor of Sciences”) | Preparation for dissertation defense | 3 months - for a candidate for a candidate of science degree; 6 months - for Doctor of Science | |
| Employees who successfully master state-accredited educational programs of secondary vocational education in part-time and part-time forms of study (Article 174 of the Labor Code of the Russian Federation) | Passing intermediate certification in the first and second years | 30 calendar days | |
| Passing intermediate certification at each of the subsequent courses | 40 calendar days | ||
| Passing the state final certification | Up to 2 months | ||
| Workers admitted to entrance examinations in educational organizations of secondary vocational education (Article 174 of the Labor Code of the Russian Federation) | Passing entrance exams | 10 calendar days | Vacation is not paid |
| Workers completing state-accredited educational programs of secondary vocational education for full-time study (Article 174 of the Labor Code of the Russian Federation) | Passing intermediate certification | 10 calendar days in the academic year | |
| Passing the state final certification | Up to 2 months | ||
| Employees who successfully master state-accredited educational programs of basic general or secondary general education through part-time and part-time courses (Article 176 of the Labor Code of the Russian Federation) | Passing the state final certification of the educational program of basic general education | 9 calendar days | Vacation is paid |
| Passing the state final certification of the educational program of secondary general education | 22 calendar days |
Documentation of sending an employee on study leave
The basis document for sending an employee on study leave, as well as for him to receive other guarantees and compensation related to combining work with training, is a summons certificate, the form of which is approved by Order of the Ministry of Education and Science of the Russian Federation dated December 19, 2013 No. 1368. It is worth noting that this The certificate form was introduced in 2014 and immediately replaced two forms of challenge certificates, which were previously used separately for registration of studies in higher educational institutions and separately in secondary specialized educational institutions.In 2015, the specified form of certificate-call was updated by orders of the Ministry of Education and Science of the Russian Federation dated March 2, 2015 No. 134, dated May 26, 2015 No. 525.
The challenge certificate issued by an educational institution consists of two parts: directly from the challenge certificate and the tear-off spine for it. If an employee does not provide the employer with a completed form confirming his actual presence at an educational institution during the period of study leave, he may lose the right to the next study leave. On the page we will provide a sample of the call certificate.
After presenting the summons certificate to the employer, the employee must write an application for leave. The application can be prepared in the following form.
After the head of the institution approves the application, an order is issued to grant the employee leave. The accountant accrues vacation pay based on such an order. To do this, he fills out a note-calculation on calculating average earnings when granting leave, dismissal and in other cases (f. 0504425), and then information about study leave is entered into the employee’s personal card.
Payment for study leave
While the employee is on study leave, he is paid the average salary. The calculation of the average salary retained by the employee during the period of such leave is made in accordance with Art. 139 of the Labor Code of the Russian Federation and the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 (hereinafter referred to as Regulation No. 922).The average daily earnings for vacation pay are calculated for the last 12 calendar months (calculation period) (clause 4 of Regulation No. 922).
According to clause 10 of Regulation No. 922, the average daily wage for paying for vacations granted in calendar days is calculated by dividing the amount of wages actually accrued for the billing period by 12 and by the average monthly number of calendar days (29.3).
The amount of vacation pay due to the employee is determined by multiplying the average daily earnings by the number of calendar days in the period subject to payment (that is, by the number of calendar days of study leave) (clause 9 of Regulation No. 922).
When determining the average earnings to pay for additional educational leaves, all calendar days (including non-working holidays) falling during the period of such leaves provided in accordance with the educational institution’s certificate are subject to payment (clause 14 of Regulation No. 922).
To calculate average earnings, all types of payments provided for by the remuneration system are taken into account, regardless of the sources of receipt of these payments (clause 2 of Regulation No. 922). It is worth remembering that when calculating average earnings, time is excluded from the calculation period, as well as amounts accrued during this time, if (clause 5 of Regulation No. 922):
- the employee retained his average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the Labor Code of the Russian Federation;
- the employee received temporary disability benefits or maternity benefits;
- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee;
- the employee did not participate in the strike, but due to this strike he was unable to perform his work;
- the employee was provided with additional paid days off to care for disabled children and people with disabilities since childhood;
- in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.
Amount of vacation pay for 14 cal. days equal to 5,972.70 rubles. (RUB 150,000 / 12 months / 29.3 days x 14 days).
Let us remind you that payment for study leave, taking into account the provisions of Art. 136 of the Labor Code of the Russian Federation should be carried out no later than three days before its start. If the day of payment of vacation pay coincides with a day off or a non-working holiday, payment for vacation is made on the eve of this day or at an earlier date (Letter of Rostrud dated July 30, 2014 No. 1693-6-1).
Taxation of study leave payments with personal income tax and insurance contributions
Personal income tax. By virtue of paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the tax base for personal income tax, all income of the taxpayer that he received both in cash and in kind or the right to dispose of which he acquired, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation.The list of income not subject to personal income tax is established by Art. 217 Tax Code of the Russian Federation.
Since the amount of payment for an employee’s study leave is in the amount of average earnings in clause 3 of Art. 217 of the Tax Code of the Russian Federation are not included; they are subject to personal income tax in the generally established manner. A similar opinion is given in the Letter of the Ministry of Finance of the Russian Federation dated July 24, 2007 No. 03-04-06-01/260.
The date of actual receipt of income in the form of vacation pay is the date of actual payment of such income (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). When paying income to a taxpayer in the form of vacation pay, tax agents - employers are required to transfer the amounts of calculated and withheld personal income tax no later than the last day of the month in which such payments were made (clause 6 of Article 226 of the Tax Code of the Russian Federation).
Insurance premiums. The amount of average earnings due to an employee during his time on study leave is subject to insurance contributions paid to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund. In the base for calculating insurance premiums, vacation pay amounts are included in full on the date of their accrual (clause 1, article 7, clause 1, article 8, clause 1, article 11 of Federal Law No. 212-FZ).
Reflection in accounting of transactions for accrual and payment of vacation pay
According to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, expenses for paying educational leave to employees of an institution who combine work with training are reflected in type of expenses 111 “Institutional wage fund” and subarticle 211 “Wages » KOSGU. Expenses for paying personal income tax should be shown using the same codes.At the same time, payment to extra-budgetary funds of insurance contributions accrued on the amount of vacation pay must be made according to type of expenses 119 “Contributions for compulsory social insurance for payments for wages of workers and other payments to employees of institutions” and subarticle 213 “Accruals for payments for wages” of KOSGU .
Based on this, and also in accordance with instructions No. 162n, 174n, 183n, operations for the calculation and payment of average earnings during the employee’s study leave will be reflected in accounting (budget) accounting in the following account correspondences:
| State institution (Instruction No. 162n) | State-financed organization (Instruction No. 174n) | Autonomous institution (Instruction No. 183n) |
|||
| Debit | Credit | Debit | Credit | Debit | Credit |
| Calculation of vacation pay | |||||
| 1 401 20 211 | 1 302 11 730 | 0 401 20 211 | 0 302 11 730 | 0 401 20 211 | 0 302 11 000 |
| Calculation of personal income tax from the amount of vacation pay | |||||
| 1 302 11 830 | 1 303 01 730 | 0 302 11 830 | 0 303 01 730 | 0 302 11 000 | 0303 01 000 |
| Payment of vacation pay from the institution's cash desk | |||||
| 1 302 11 830 | 1 201 34 610 | 0 302 11 830 | 0 201 34 610 | 0 302 11 000 | 0 201 34 000 |
| Transfer of vacation pay to the employee’s bank card | |||||
| 1 302 11 830 | 1 304 05 211 | 0 302 11 830 | 0 201 11 610 | 0 302 11 000 |
0 201 11 000 0 201 21 000 |
| Transfer of personal income tax | |||||
| 1 303 01 830 | 1 304 05 211 | 0 303 01 830 | 0 201 11 610 | 0 303 01 000 | 0 201 11 000 |
| Calculation of insurance premiums on the amount of vacation pay | |||||
| 1 401 20 213 | 1 303 xx 730 | 0 401 20 213 | 0 303 xx 730 | 0 401 20 213 | 0 303 xx 000 |
| Transfer of insurance contributions to extra-budgetary funds | |||||
| 1 303xx830 | 1 304 05 213 | 0 303 xx 830 | 0 201 11 610 | 0 303 xx 000 |
0 201 11 000 0 201 21 000 |
Based on the calculation note, the amount of accrued average earnings retained by an employee of a budgetary institution while he is on study leave amounted to 10,000 rubles. The amount of personal income tax is 1,300 rubles, and insurance premiums are 3,020 rubles. (including contributions to compulsory social insurance in case of temporary disability and in connection with maternity (2.9%) - 290 rub.; contributions to compulsory medical insurance (5.1 %) - 510 rub.; contributions to pension insurance, aimed at financing the insurance part of the labor pension (22 %), - 2,200 rub.; contributions to social insurance against injuries (0.2 %) - 20 rub.).
The vacation pay amount is transferred to the employee’s bank card.
All payments and transfers are made at the expense of the subsidy provided for the implementation of the state task.
Since the work of this employee is directly related to the provision of basic government services, expenses associated with the payment of vacation pay and insurance premiums accrued on their amount are considered direct costs included in the cost of services provided.
In the accounting records of a budgetary institution, these transactions will be reflected as follows:
| Contents of operation | Debit | Credit | Amount, rub. |
| Vacation pay accrued | 4 109 60 211 | 4 302 11 730 | 10 000 |
| Personal income tax accrued | 4 302 11 830 | 4 303 01 730 | 1 300 |
| The amount of vacation pay minus personal income tax was transferred to the bank card (10,000 - 1,300) rub. | 4 302 11 830 | 4 201 11 610 | 8 700 |
| Personal income tax listed | 4 303 01 830 | 4 201 11 610 | 1300 |
| Insurance premiums paid: | |||
| - to the Pension Fund of Russia (22 %) | 4 109 60 213 | 4 303 10 730 | 2 200 |
| - in the Social Insurance Fund (2.9 %) | 4 303 02 730 | 290 | |
| - in FFOMS (5.1 %) | 4 303 07 730 | 510 | |
| - in the Social Insurance Fund (0.2 %) | 4 303 06 730 | 20 | |
| Insurance premiums listed: | |||
| - to the Pension Fund of Russia (22 %) | 4 303 10 830 | 4 201 11 610 | 2 200 |
| - in the Social Insurance Fund (2.9 %) | 4 303 02 830 | 290 | |
| - in FFOMS (5.1 %) | 4 303 07 830 | 510 | |
| - in the Social Insurance Fund (0.2 %) | 4 303 06 830 | 20 |
An employee who combines work with study has the right to study leave. The duration of such leave, as well as the possibility of paying for it, depend on the level of education received by the employee, the form of training and the purposes of providing educational leave (passing intermediate, final certification, admission to an educational institution, preparing a final work, passing final exams). Payment for this leave is based on the average earnings accrued to the employee over the last 12 months. When paying for educational leave to an employee, the employer is obliged to calculate and pay personal income tax and insurance contributions from the vacation pay amounts.
Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”
Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.
Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.
Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.
Often, undergraduate or graduate students combine their studies with work on the staff of an organization. In this case, they have the right to a special study leave, which will help them better prepare for the session, state final certification or the defense of their dissertation. The accountant has a question: in what case are employees entitled to study leave, how long should it be, how is it paid and what documents need to be drawn up. We will talk about this in the article.
For employees who receive education and work at the same time, there are guarantees and compensations that are listed in Art. 173-176 ch. 26 Labor Code of the Russian Federation. In short, working students and graduate students can count on additional (study) leave, which is paid in some cases, full or partial payment for travel to and from their place of study, as well as a shortened working week.
The forms of compensation depend on the form of training and the type of education received. For example, an employee who is preparing to defend a doctoral dissertation can receive a six-month vacation while maintaining average earnings, and a full-time college student can take 10 days of vacation per year without pay to pass the exam.
To whom should an employer provide study leave?
- University students who are receiving education in bachelor's, specialist's or master's programs, as well as university applicants.
- Graduate students, residency students who are undergoing highly qualified training or are preparing to receive an academic degree.
- Students of secondary specialized educational institutions who are receiving vocational education, as well as applicants to colleges and technical schools.
- Evening school students who receive basic general or secondary general education.
Under what conditions is study leave granted?
An employee can count on study leave if he is receiving education at this level for the first time. For example, if an employee has already received a higher education and is receiving a second higher education, then according to the Labor Code he is not entitled to leave during the sessions. But everything changes if the employee is sent to receive education by the employer and a student agreement is concluded on this occasion or the conditions of study are stipulated in the employment contract. In this case, the employer may provide paid study leave.
If a student works in two companies, then guarantees and compensation are provided to him only in one - at the employee’s choice. If he needs to take leave from his second job in order to go to a session or prepare for the final state certification, then he can only count on agreements with management and unpaid leave.
One more nuance: the Labor Code provides for vacations for those students who study in institutions with state accreditation. Accreditation must be confirmed in a summons certificate sent to the working student by his university or college. In accordance with the rules, study leave can be granted upon presentation of a certificate of summons from an educational institution. The certificate should include:
- Accreditation registration number.
- Date of issue of accreditation.
- The body that issued the state accreditation certificate.
If the institution does not have state accreditation, then a working student can count on compensation only by establishing a collective agreement or employment contract.
Duration of study leave
Study leave cannot be longer than the period specified in the Labor Code, unless otherwise provided by the labor or collective agreement.
- For entrance exams to a university, as well as for the final session after preparatory courses at a university or academy, 15 calendar days of vacation are required (salary is not retained).
- For entrance exams to a college or technical school, 10 days of vacation are allocated (salaries are not retained).
- Part-time university students are entitled to 40 calendar days per year to take sessions in the 1st and 2nd years, 50 days in subsequent courses and up to 4 months to prepare for the final state certification and diploma defense (the student retains his average earnings during the vacation).
- Full-time university students are entitled to 15 calendar days of vacation per year to pass exams, 4 months to prepare for final exams and diploma defense (salaries are not saved).
- Part-time students in graduate school and residency receive 30 days of vacation per year, plus travel time to the educational institution and back (average earnings are calculated). Also, graduate students can get one more day off per week with 50% pay remaining. In their final year of study, they can request two additional days off per week without pay. If a graduate student is admitted to compete for a candidate or doctorate degree, he is entitled to an additional leave of three or six months (average earnings are calculated).
- Part-time students of colleges and technical schools receiving secondary vocational education receive study leave of 30 calendar days in the first year and 40 days in subsequent courses, up to 2 months for passing final exams and defending a diploma (average earnings are calculated). These students can reduce their working week by 7 hours for 10 months before the start of their final exams.
- Full-time students at colleges and technical schools receive 10 calendar days of study leave per year to take exams and up to 2 months to take final exams and defend their diploma (salaries are not retained).
- Evening school students receive 9 calendar days of leave when passing exams for grade 9 (basic general education) and 22 days when passing exams for grade 11 (secondary general education) - while maintaining their average earnings. Students may receive an additional day off per week during the school year.
There is another pleasant circumstance for working students: for part-time university students who study and work in different cities, the employer pays for travel to and from the educational institution once a year. For part-time college and technical school students, the employer pays half the cost of travel to and from the educational institution once a year. By agreement with the employer, annual paid leave may be added to study leave.
How to apply for study leave?
First of all, an employee who applies for study leave must write an application and provide a certificate of summons from the educational institution. After this, the organization issues an order to grant the employee study leave. The accounting department signs a calculation note in which the average earnings are calculated. Next, you need to make notes about study leave in the employee’s personal card, personal account and time sheet.
How to pay for study leave?
We have already written above that study leave can be provided with the average salary maintained or without pay - it depends on what form of study the student is enrolled in. For part-time students, the average earnings are maintained, but for full-time students, not. Also, some employees have the right to an additional day off from work with retention of 50% of the payment on this day in some periods. All the nuances are disclosed in detail in Articles 173-176 of the Labor Code.
Average earnings should be calculated according to the rules listed in Decree of the Government of the Russian Federation of December 24, 2007 No. 922. Personal income tax must be withheld from the amount paid to the employee during study leave; the amount itself is included in the base for calculating insurance premiums and is included as expenses when calculating income tax.
The law does not stipulate exactly how many days before the start of study leave the average salary should be paid to the employee, but this definitely needs to be done before it starts. If the employee does not provide a confirmation certificate on time, then payments must still be made before the vacation, but subsequently, reversal entries must be made in accounting for the amount of average earnings that were paid.
In the online service Kontur.Accounting, you can apply for study leave and calculate your average earnings. Get acquainted with the capabilities of the service for free for 30 days, do your accounting, pay salaries, send reports and benefit from the support of our experts.
Study leave is a special leave that is provided to employees to improve their skills, obtain additional education, study in a master's degree, etc. An employer is required to provide a student employee with leave, but only under certain conditions. We will consider further what the conditions are and how study leave is paid.
Is study leave paid?
The employee has the full right to receive study leave in case of advanced training, master's degree studies, etc. In almost all cases, when applying for study leave, the employer undertakes to maintain the employee’s average salary, which is calculated in the same way as for any other leave.However, there are a number of conditions under which leave remains unpaid. These include:
- When studying at a university: passing entrance examinations, final and intermediate certification of full-time students, state certification forms for full-time studies, writing and defending a thesis, passing state exams for full-time studies.
- Passing entrance exams when studying at a secondary vocational education institution, as well as intermediate and state certification forms when studying full-time.
A question often arises regarding master's degree studies. In this case, it should be noted that the employer undertakes to provide the employee with paid study leave in circumstances where the employee is mastering the offered level of education for the first time.
Payment for educational leave according to the labor code
The main legislative document regulating payment for study leave is the Labor Code of the Russian Federation. It contains the most important provisions that both employer and employee should be familiar with. Among them the following provisions can be noted:- The Labor Code guarantees paid study leave to students (except for the conditions listed above). In this case, the specialization received, as well as the initiator of the training procedure, does not matter;
- the employee has the opportunity to receive paid leave exclusively at his main place of work;
- the educational institution in which training is carried out must have valid state accreditation;
- when training is carried out in another city/region, in addition to vacation pay, the employee must also receive travel allowances in the amounts established by regulatory documents;
- if the employee for one reason or another does not pass the examination session, the employer does not have the right to withhold funds paid from vacation pay or deduct a certain penalty from the employee’s salary;
- if the training initiative belongs to the employer, and the training falls on a weekend or holiday, then the employee has the right to either refuse to attend such training or demand another additional day off in the future;
- educational leave can be spent by an employee only on training, and not on any personal needs;
- the average earnings applicable to study leave are retained by the employee for all days or hours missed according to the work schedule.
This and additional information about study leave is reflected in Articles 196, 21, 22, 139, 187 of the Labor Code, as well as in the Constitution of the Russian Federation.
How is study leave paid while working?
An employee needs to know the special algorithm of actions provided for receiving paid or unpaid educational leave. The step-by-step procedure is as follows:- You must submit an application and a summons certificate to the accounting department confirming the need for study leave. This certificate can be obtained from the educational institution where the training takes place.
- If the study leave is recognized as paid, a corresponding order is issued, and the required amount must be paid no later than 3 days before the start of the leave itself. In a situation where an employee submitted a summons certificate too late (less than 3 days before the required start of the vacation), the accounting department accrues the required amount within 24 hours.
- At the end of the study leave period (usually after the session is closed), the employee must provide as confirmation the second part of the call certificate containing information about the session closure.
Sample order for provision of paid leave:
In some cases, employers who are new to the legislative framework do not pay vacation pay until the employee submits a certificate of termination of the session. Thus, the employer is breaking the law. As a result, he undertakes to subsequently pay a penalty in the amount of 1/300 of the refinancing rate at the current rate of the Central Bank for each day of late payment.
How many days of study leave are paid per year?
The number of paid study leave days per year varies depending on the place and direction of study, as well as some additional factors:- University students, when passing intermediate certification in the 1st or 2nd year, receive 40 days of paid leave, in senior courses - 50 days when studying in the evening or part-time department;
- for postgraduate studies in the correspondence department – up to 30 calendar days;
- in accordance with the individual curriculum when passing state certification - up to 4 months. Training is carried out via correspondence or evening courses.
Many companies employ employees who combine work with training. The employer has an obligation to provide study leave. Accountants often ask questions: how is study leave paid? whether all employees are entitled to it; how to provide it to those who work in several organizations; what documents to fill out, etc. You will find answers to these and other pressing 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 does affect its payment. If an employee is studying full-time, then study leave is not paid; if the employee is studying full-time or part-time, then the average salary is retained for the period of study leave (Articles 173, 173.1, 174, 176 of the Labor Code of the Russian Federation).
Example: the employee has secondary vocational education (for example, graduated from college). And so he decided to study at college in a different specialty - in this case, he cannot again count on providing him with a guarantee in the form of study leave.
Important: the specified guarantees and compensations can also be provided to employees who already have a professional education of the appropriate level and are sent to receive education by the employer in accordance with an employment contract or student agreement concluded between the employee and the employer in writing.
3. The educational institution in which the employee is trained must have state accreditation. The register of accredited educational organizations can be found on the website of the Federal Service for Supervision in Education and Science.
Exception: the employer has the right to grant an employee study leave who is studying at an educational institution that does not have state accreditation, provided that this is stipulated in the labor (collective) agreement.
4. Study leave can only be granted on the basis of a letter of invitation from an educational institution.
5. Study leave is granted for a duration not exceeding that specified in the Labor Code of the Russian Federation. Exception: the employer can provide study leave of longer duration, provided that this is stipulated in the employment (collective) agreement.
Please note that study leave is provided only at the main place of work (Article 287 of the Labor Code of the Russian Federation). Therefore, during the session, a part-time worker must either continue to work in his free time from studies, or take leave without pay during this time (pay attention to rules 4 and 5).
Example: An employee has two jobs: permanent and part-time. He combines work with obtaining higher education. In this case, leave will be granted to the employee only at one place of work. For example, in the organization in which he works constantly. An employee had a question: is it possible to undergo training and at the same time work in an organization that is a second place of work - part-time? In this case, the employee can contact the employer of the organization where he works part-time with a request to grant him leave at his own expense for the period of study.
But you must be prepared for the fact that the employer may refuse the employee’s request, citing the fact that this condition is not stated in the employment (collective agreement). In this case, the employer has the right to do so.
Rule 3. Registration of study leave
An employee's study leave must be properly documented. Procedure for granting study leave:
- the employee applies to the employer with an application, which will be accompanied by a certificate of summons from the educational institution,
- the manager issues an order (form No. T-6 or No. T-6a) to provide the employee with this guarantee,
- the accountant, in turn, draws up a calculation note where the average earnings will be calculated,
- data on study leave is recorded in the employee’s personal card (Form No. T-2), personal account (Form No. T-54 or No. T-54a) and in the working time sheet (Form No. T-12 or No. T-13).
Rule 4. How study leave is paid
Study leave should be correctly calculated and the resulting amount taken into account when calculating certain types of taxes, as well as insurance contributions to extra-budgetary funds. Let's consider what the payment for study leave is and how to calculate study leave, which can be presented either with or without saving the average earnings.
Example: the employee undergoes final state certification for a period of up to 4 months upon receipt of higher education in a bachelor's program. During this period, he retains his average earnings. But if an employee passes the entrance examination to a given educational institution, then the average salary is no longer paid. In this case, the employee can only count on maintaining his place of work for the period of entrance examinations.
I advise you to familiarize yourself in more detail with the cases when the average salary should be paid and when not, in Chapter 26 of the Labor Code of the Russian Federation, namely in Articles 173-176. It also lists other guarantees that an employee who combines work with training can count on. For example, employees who successfully master state-accredited bachelor's degree programs, specialist programs or master's programs in part-time and part-time forms of study for a period of up to 10 academic months before the start of the state final certification are given a working week shortened by 7 hours at their request.
Average earnings for the time an employee is on study leave should be paid according to the rules specified in Decree of the Government of the Russian Federation dated December 24, 2007 No. 922.
Personal income tax should be withheld from the amount received and this amount should be included in the base for calculating insurance contributions to extra-budgetary funds of the Russian Federation. When calculating income tax, these amounts can be included in expenses, according to Article 255 of the Tax Code.
Rule 5. Calculation of average earnings during study leave
The average salary for the time an employee is on study leave should be paid on time. A common question: “Are study leave paid 3 days before the leave, just like regular leave?” Let me explain. The law does not indicate how many days before the start of the vacation the average salary should be paid to the employee (do not confuse it with the annual basic paid vacation!).
The employee must receive average earnings before the start of study leave. Please note that it is wrong to pay the average salary after the employee brings a confirmation certificate.
You may have another question: what to do if the employee did not bring a confirmation certificate? In this case, reversal entries should be made in accounting for the amount of average earnings paid to the employee before the start of the vacation.
Carefully read Chapter 26 of the Labor Code of the Russian Federation, since this chapter has undergone changes due to the entry into force of the new Law on Education.
Answers to the most common questions about study leave
The employee requests that the main leave be added to the study leave. Is it correct?
The employee's request is unlawful. The issue of adding study leave to annual paid leave is resolved by agreement between the employer and 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 the employee. The right to grant an employee educational leave of a specified duration is given, in particular, by a summons certificate, which, among other things, determines the terms of such leave. This follows from Part 4 of Art. 177 of the Labor Code of the Russian Federation, the form of a summons certificate approved by Order of the Ministry of Education and Science of Russia dated December 19, 2013 No. 1368.
Accordingly, an employee can exercise his right to study leave only within the period specified in the summons certificate. However, labor legislation does not prohibit the use of such study leave partially.
Does an employer have the right to refuse to provide an employee with study leave due to production needs?
No, you have no right. Providing study leave on the basis of a summons certificate does not depend on the discretion of the employer. The employee has the right to take such leave even if the employer disagrees.
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