Features of granting study holidays. Rules for registration and payment of study leave Order for study leave

Study leave is a leave for an employee who combines work with study. Under what conditions is the employer obliged to provide such leave? How to calculate and pay it correctly, including part-time workers? Let's break down the rules and answer common questions

Rule 1. Study leave - for certain programs

The employer is obliged to provide study leave to employees who work and receive education:

higher education in bachelor's, specialist's or master's programs, as well as enroll in these educational programs (Article 173 of the Labor Code of the Russian Federation);
higher education - training of highly qualified personnel or are applicants degree Candidate or Doctor of Sciences (Article 173.1 of the Labor Code of the Russian Federation);
secondary vocational education, and also enter training in this type of education (Article 174 of the Labor Code of the Russian Federation);
basic general education or secondary general education in part-time education (Article 176 of the Labor Code of the Russian Federation).

Rule 2. Conditions for granting study leave - there are nuances

Condition 1. Guarantees and compensations for employees who combine work with education are provided upon receiving an education of the appropriate level for the first time (Article 177 of the Labor Code of the Russian Federation).

The form of study (full-time, part-time, part-time) is not a condition for granting educational leave, but affects its payment:

If the employee is studying full-time, then study leave is not paid.
If on a part-time or part-time form of study, 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 (graduated from college). He decided to go to college in another specialty - in this case, he cannot count on the study leave again.

Guarantees and compensation are due to employees who already have a vocational education of the appropriate level and whom the employer sent to receive education in accordance with an employment contract or apprenticeship agreement concluded between the employee and the employer in writing.

Condition 2. If an employee works and studies at the same time in two organizations that carry out educational activities, guarantees and compensations are provided by one of these organizations (at the choice of the employee) (Article 177 of the Labor Code of the Russian Federation).
Condition 3. The educational institution in which the employee is trained has state accreditation. Register of accredited educational organizations can be found on the website of the Federal Service for Supervision of Education and Science.

Exception: the employer has the right to grant study leave to an employee who is studying at an educational institution without state accreditation, if this is specified in the labor (collective) agreement.

Condition 4. Study leave can be granted only on the basis of a certificate-call from an educational institution.
Condition 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 educational leave for longer periods, provided that this is specified in the employment (collective) agreement.

Condition 6. Study leave is granted only at the main place of work (Article 287 of the Labor Code of the Russian Federation). A part-time worker during the session must continue to work in his free time from study or take a leave for this time without pay (pay attention to rules 4 and 5).

Example. At employee two jobs: permanent and part-time. He combines work with higher education. Study leave is allowed only in 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? An 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. The employer has the right to refuse the request of the employee, referring to the fact that such a condition is not spelled out in the labor (collective agreement).

Rule 3. Registration of study leave. Procedure

The employee applies to the employer with a statement, which is 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 a guarantee.
The accountant draws up a note-calculation, 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 time sheet (form No. T-12 or No. T-13).

Rule 4. Study leave pay

Example. The employee passes the final state certification for 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 such an educational institution, then the average salary is no longer paid. An employee can only count on retaining his place of work for the period of entrance examinations.

For more information about the cases when you should pay the average salary, and when not, we recommend that you look at Art. 173-176 of the Labor Code of the Russian Federation. It also indicates other guarantees that an employee who combines work with training can count on. For example, for employees who successfully master state-accredited bachelor's programs, specialist's programs or master's programs in part-time and part-time forms of education, for a period of up to 10 academic months before the start of passing the state final certification, it is established at their request work week shortened by 7 hours.

Average earnings for the time an employee is on study leave are paid in accordance with the rules of 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 labor costs (Article 255 of the Tax Code of the Russian Federation).

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: “Payments for study leave in the same way as for the next one, we make 3 days before the vacation?”

Yes, that's right (part 9 of article 136 of the Labor Code of the Russian Federation, Letter of Rostrud dated July 30, 2014 No. 1693-1).

The employee must receive the average salary before the start of the study leave. 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 accounting, reverse entries should be made for the amount of average earnings paid to the employee before the start of the vacation.

Answers to common questions about study holidays

The employee wants 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 of call, 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 certificate of call. 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 a study leave due to a production need?

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 does not agree.

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It is provided to employees in addition to the annual basic paid leave and joins the main one.

Additional paid vacations differ in their duration, as well as on the grounds for occurrence and the procedure for granting them.

Annual additional paid leave is provided

a) employees engaged in work with harmful and (or) dangerous working conditions: in underground mining and open pit mining in cuts and quarries, in zones of radioactive contamination, in other jobs associated with unstable adverse effects on human health of harmful physical, chemical, biological and other factors.
According to part 2 of Art. 117 of the Labor Code, lists of industries, jobs, professions and positions, work in which gives the right to additional paid leave for work with harmful and (or) dangerous working conditions, as well as the minimum duration of this leave and the conditions for its provision are approved by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commissions for the regulation of social and labor relations. However, such lists have not yet been approved. Therefore, the List of industries, workshops, professions and positions with harmful working conditions is still valid, work in which gives the right to additional leave and a shorter working day, approved by the Decree of the USSR State Committee for Labor and the All-Union Central Council of Trade Unions of October 25, 1974. d. approved the Procedure for the application of the List.
The right to additional paid leave are those employees, professions, whose positions are provided for in the relevant industries and shops of the List. In other words, employees who directly perform work that is expressly provided for in the List. The duration of the leave is set in the List for each job, position and ranges from 6 to 36 working days.
In addition, workers in the coal, shale, mining and certain basic sectors of the economy 3 have the right to additional annual paid leave. The duration of such leave depends on the time of work in underground conditions, in cuts, quarries and ranges from 4 to 24 calendar days.
b) certain categories of workers whose work is associated with features of the performance of work (the nature of work), annual additional paid leave is provided (Article 118 of the Labor Code).
The list of categories of employees for whom such leave is established, its minimum duration and conditions for granting are determined by the Government of the Russian Federation. So far, such a list has not been developed.
c) annual additional paid leave is granted to employees with irregular working hours. It is provided as compensation for working hours overtime. The duration of such leave is determined by the collective agreement or the internal labor regulations of the organization. The law establishes that vacation cannot be less than three calendar days. In the event that such leave is not granted, processing in excess of the normal working hours, with the written consent of the employee, is compensated as overtime work.
The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Federation, by the authorities of the constituent entity of the Federation, and in organizations financed from the local budget - local authorities.
In accordance with Art. 119 of the Labor Code, on December 11, 2002, the Government of the Russian Federation approved the Rules for Granting Annual Additional Paid Leave to Employees with Irregular Working Days in Organizations Financed from the Federal Budget 1 .
d) The Labor Code (Article 321) provides for additional annual paid holidays persons working in the regions of the Far North, lasting 24 calendar days, and for persons working in areas equivalent to the regions of the Far North - 16 calendar days. These employees are granted this leave after six months of work with this employer.
In this case, the total duration of annual paid leave is determined by summing up the annual basic and all additional annual paid holidays.
d ) judges are granted annual additional paid leave, taking into account their length of service in the legal profession: from 5 to 10 years - 5 working days; 10 to 15 years - 10 business days; over 15 years-15 working days.

Annual additional paid leave for length of service as prosecutor or investigator, scientific or pedagogical worker is provided with: after 10 years -5 calendar days; after 15 years - 10 calendar days; after 20 years - 15 calendar days.
The length of service giving the right to grant additional leave shall also include periods of service as an intern in the bodies and institutions of the prosecutor's office. Service in other law enforcement agencies, military service, as well as work as a judge are counted in the specified length of service in a calendar calculation.

In accordance with the Decree of the Government of the Russian Federation of December 30, 1998, general practitioners (family doctors) and nurses of general practitioners (family doctors) are granted an additional three-day annual paid leave for continuous work in these positions for more than three years.

g) annual additional paid vacations may also be granted in other cases provided for by federal laws.
In accordance with Part 2 of Art. 116 of the Labor Code, organizations, taking into account their production and financial capabilities, can independently establish additional holidays for employees, unless otherwise provided by federal laws. The procedure and conditions for granting these holidays are determined by collective agreements or local regulations.

AT). Annual extra without pay

Leave without pay (Article 128 of the Labor Code) may be granted to an employee for family reasons and other valid reasons upon his written application. The duration of such leave is determined by agreement between the employee and the employer.

This type of vacation is different in that it is provided,

- firstly, without saving wages,

- Secondly, without taking into account the length of service.

The only thing these holidays have in common is that in all cases the employee retains his place of work.

The legislator clearly regulates the very procedure for granting leave without pay. It can be provided with the permission of the head of the organization and is issued by the appropriate order (instruction).

The employer is obliged, on the basis of a written application of the employee, to grant unpaid leave:

— participants of the Great Patriotic War- up to 35 calendar days a year;

- working old-age pensioners (by age) - up to 14 calendar days a year;

- parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received in the line of duty military service, or as a result of a disease associated with military service - up to 14 calendar days a year;

working disabled people - up to 60 calendar days a year;

- employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days.
This list is not exhaustive. The employer is obliged to provide unpaid leave in other cases provided for by the Labor Code, other federal laws or a collective agreement.

In accordance with Art. 263 of the Labor Code, additional leave without pay is granted to persons caring for children.

- an employee who has two or more children under the age of 14,

- an employee with a disabled child under the age of 18,

- a single mother raising a child under the age of 14, a father raising a child under the age of 14 without a mother, the collective agreement may establish additional annual leave without pay at a convenient time for them up to 14 calendar days.

In this case, the specified leave, at the request of the relevant employee, may be attached to the annual paid leave or used separately in full or in parts. The transfer of this leave to the next working year is not allowed.
Unpaid leave is also granted:
- employees admitted to entrance exams to higher educational establishments, - duration of 15 calendar days, and in the middle - 10 calendar days (Articles 173, 174 of the Labor Code);

Working in the regions of the Far North and equivalent areas - for the time required to travel to the place of use of the annual paid leave and back (part 3 of article 322 of the Labor Code);

Women - to care for a child until the child reaches the age of three years (with the payment of benefits for state social insurance); ^
- working part-time, if the duration of the annual paid leave for combined work is less than the duration of the leave at the main place of work - for the days missing before this duration (part 2 of article 286 of the Labor Code);

Employees awarded the title of Hero Soviet Union, Heroes Russian Federation, full cavaliers of the Order of Glory, Heroes of Socialist Labor and full cavaliers of the Order of Labor Glory - up to three weeks a year at a time convenient for them;
- veterans of the Great Patriotic War, veterans of military operations on the territory of other states, including disabled people, labor veterans - from two weeks to one month a year.
In addition, unpaid leave is provided for by a number of federal laws, for example:

Federal Law of July 31, 1995 "On the Fundamentals of the Civil Service of the Russian Federation" - to civil servants for a period of up to one year, unless otherwise provided by federal law;

Federal Law of January 8, 1998 "On the Fundamentals of Municipal Service in the Russian Federation" - by a municipal employee for a period not exceeding one year, unless otherwise provided by federal law 5 .
In all cases, the provision of unpaid leave, regardless of their purpose and duration, must be formalized by order (instruction) of the employer. While on leave without pay, the employee may interrupt it at any time and return to work by notifying the employer in writing.

11. The procedure for granting and calculating the duration of annual paid vacations

Leave for the first year of work is granted to employees after six months of continuous work in this organization (Article 122 of the Labor Code of the Russian Federation).

By agreement of the parties, paid leave may be granted to an employee before the expiration of six months.

Before the expiration of six months of continuous work, paid leave at the request of the employee must be granted:

- for women - before maternity leave or immediately after it;

- employees under the age of 18;

- employees who have adopted a child (children) under the age of three months;

In other cases provided for by federal laws.
As for leave for the second and subsequent years of work, it can be provided at any time of the working year in accordance with the order of granting annual paid holidays established in this organization. Consequently, the order of granting paid vacations is determined in the organization annually in accordance with the vacation schedule, which is approved by the employer, taking into account the opinion of the elected trade union body of this organization no later than two weeks before the start of the calendar year. The vacation schedule is mandatory for both the employee and the employer. The employer must notify the employee of the start of the holiday no later than two weeks before it starts.

- minor workers under 18 years of age (Article 267 of the Labor Code),

- women can use the annual basic leave before the maternity leave or immediately after it (Article 260 of the Labor Code).

— Participants of the Great Patriotic War, employees affected by the disaster at the Chernobyl nuclear power plant, have the right to use the leave at a convenient time for them

The wives of servicemen have benefits in relation to the use of leave. They have the right to demand leave at the same time as the husband's next leave. At the request of the husband, annual leave is granted to him during the period when his wife is on maternity leave, regardless of the time of his continuous work in this organization.

An employee working part-time is granted annual paid leave simultaneously with leave for the main job.
If an employee at a part-time job has not worked for six months, then leave is granted to him in advance. In cases where the duration of the annual paid leave at part-time work is less than the duration of the leave at the main place of work, the employer, at the request of the employee, grants him unpaid leave of the appropriate duration.

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Study leave order

Educational leave is granted to an employee if there is a certificate-call from an educational institution, if the institution itself has a state license for the provision of educational services, and the education received is the first.

To receive paid study leave, an employee should write an application for a vacation, attach a call certificate to it, and then transfer these documents to the personnel department.

The head is obliged to provide leave in connection with studies and pay for it. Vacation pay is calculated as follows.

The manager must approve the order to grant study leave to the employee.

Primary Menu

The order indicates the type of vacation, its duration. For registration, you can use the standard form T-6. You can download the form of this form, as well as a sample of filling out an order when you go on vacation in connection with your studies, at the end of the article.

A sample of filling out an order for study leave on the example of form T-6

In the standard form T-6 fill in the following lines:

company name, OKPO;
number and date of the order - an individual number is assigned when registering in the register for administrative documents for personnel, the current date is indicated;
in the line "provide leave" they write the full name of the employee in the dative case, indicate his personnel number, division and position of the employee;
in section B they write the name of the vacation "training";
fill in the number of calendar days of vacation, according to the certificate-call from the educational institution;
write the start and end dates of the vacation;
in section C, the information is repeated from section B.

If, along with the study leave, the employee also draws up the main paid one, then section A must also be filled out, in this case section C will contain the sum of the data from sections A and B.

The completed order form is signed by the head, handed over to the employee for review.

Based on the order, the personnel officer makes an entry in the T-2 personal card, in the T-54 personal account (if any). The order itself is included in the documents of the personal file.

You can use a non-standard order form for registration, employers can independently develop a convenient form.

Download Sample

Order on granting leave form T-6 form - download.

Order for study leave sample filling T-6 - download.

It is extremely important for part-time students to be able to visit their university or institute as soon as the session begins. It does not matter the age of the student. Education can be pursued at any age. The older you get, the more you need to work. That is, according to statistics, there are many more part-time students who are in the age range from 30 to 35 years old, who still continue to study, but at the same time have a fairly prestigious job.

In any case, a part-time student must be granted study leave. But the fact is that the legislation does not provide for all situations that make it possible to combine work and study. For example, the law contains a reference to the fact that only an organization that is the main one for its employee can provide an employee with leave. It means that if an employee works part-time, then he will not take paid leave, but time off at his own expense. At the same time, such an alignment is possible only if such conditions are provided for in the employment contract.

Labor Code of the Russian Federation | Chapter 19 Annual paid holidays

That is, if the contract does not contain information that the employee can take some free time at his own expense to study at a university, the employer may not let him go to study. If, nevertheless, the employee was granted leave, then he, at his own request, can stop him and begin to fulfill his direct duties related to work.

Also an interesting nuance is that vacations should not overlap each other.

For example, if an employee is on maternity leave, but at the same time continues to study and he needs leave for the duration of the session, then he will have to refuse some of the leaves. But there are situations when in some organizations the annual leave is set in advance. So coincides that this vacation falls on the session. Then a decision can be made to shift the main vacation until the end of the training one. But this outcome is possible only upon agreement with the management of the enterprise, since the employee cannot arbitrarily decide that the holidays are combined.

There are some unscrupulous organizations that confuse study and annual leave. That is, if an employee was granted study leave, then he is denied annual leave. It's actually illegal. The law implies that study leave does not deprive an employee of the opportunity to use annual paid leave.

How is it happening granting study leave to part-time students

The time for which an employee can take study leave is calculated in calendar days. This amount includes weekends and holidays. The total number of vacation days should not exceed the established norm. Also, the leave cannot be divided into several parts, and the employer does not have the right to cancel the study leave for his employee if the decision on it has already been made. There is another difference between study leave and annual leave. In the case of the second, it can be extended upon agreement with the management. There is no such opportunity for leave during the session.

There are many situations when an employee falls ill during study leave. Then, in order to receive an increase in payments, he draws up a sick leave. But in fact, the management of his enterprise should not pay him for sick leave in the event that he has still ended his study leave. As soon as it comes to an end, the employee has the right to apply for sick leave from the day when his study leave ended.

Some employers, in order not to let the employee go to study, offer him monetary compensation. In fact, this cannot be done. The fact is that study leave is not free time, but an opportunity to get an education. The employer must understand this.

Registration of study leave

To apply for study leave, an employee of the enterprise must write an application addressed to his boss. He attaches a certificate to this application - a call from the university.

It spells out clear deadlines when a student has a session. The employer must grant leave in accordance with these terms. If we are talking about the annual session, then the student must write in the application that he needs a vacation to receive an intermediate certification.

Reduction of working hours

Before a student takes the final state exams at his university and defends his diploma, he has the right to demand that his working day be reduced. In fact, the day can be shortened starting from 10 months before the start of the exams. In this case, the working week can be reduced by seven hours. This time is paid twice less. In this case, the employer and employee set a period of time reduction. For example, it can be a few hours a week every day, or just one free day a week and other options.

It is not always possible to initially get an education and a profession, and then get a job. Sometimes, it turns out that there is already a job, but because of the desire to get another position, or improve their skills, the employee takes entrance exams to study at a higher, secondary or primary vocational educational institution. The Labor Code of the Russian Federation provides for a number of guarantees and compensations that protect the rights of workers who combine study and work.

Guarantees and compensations for employees who are on training in educational institutions in person, in absentia or in absentia are provided in accordance with Art. 287 of the Labor Code of the Russian Federation only at the main place of work. Mandatory conditions for the provision of these guarantees and compensations are the state accreditation of the educational institution and the successful development of the educational program by the student.

State accreditation is a procedure for the recognition by the state, represented by state authorities, of the status of an educational institution. Accreditation of universities occurs every five years.

Successful mastering of the educational program by the student - the complete absence of debts for the previous semester (course), admission of the student to the session, subject to the passing of all tests, the completion of all work in the disciplines and subjects of the curriculum. Confirmation of the admission of the student is provided to him by the educational institution, and then to the employer, a certificate-call. The form of this certificate is approved by the Order of the Ministry of Education of the Russian Federation. For the period of student leave for the preparation and passing of the session, the employee retains remuneration, calculated from the average earnings and calculated in accordance with the rules for calculating payment for the main vacation.

Regardless of the receipt of professional primary, secondary or higher education and the relationship of this education to the type and type of activity of the student, guarantees and compensations will apply to him only when he receives an education of the appropriate level for the first time.

That is, obtaining a second higher, secondary or primary vocational education does not give those who combine work and study the opportunity to take advantage of the guarantees and compensations provided for in Chapter 26 of the Labor Code of the Russian Federation.

If the employee already has an education of the appropriate level, then only when he is sent for training by the employer, all guarantees and compensation for him will be preserved, about which a written agreement must be reached between the employee and the employer, which is fixed by the training agreement.

By agreement between the employee and the employer, additional holidays (Articles 173-176 of the Labor Code of the Russian Federation) may be accompanied by annual paid holidays.

Guarantees and compensations apply to an employee who combines work and education at two educational institutions at once, only for training in one of them.

Terms of student leave for higher educational institutions

Correspondence form of education (Article 173 of the Labor Code of the Russian Federation):

1-2 course intermediate certification - a total of 40 calendar days per year;
2 course and subsequent - in total for the year 50 calendar days;
2 course intermediate attestation (subject to passing the training on the accelerated program) - 50 calendar days;
change state exams- 1 month;
passing the final state exams and preparing, defending the final qualifying work - 4 months.

Full-time education (Article 173 of the Labor Code of the Russian Federation):

passing the final state exams - 1 month;
passing of intermediate certification - 15 calendar days per year;
preparation and defense of qualification work, state. exams - 4 months.

Terms of student leave for secondary educational institutions

Correspondence form of education (Article 174 of the Labor Code of the Russian Federation):

1-2 course intermediate certification - a total of 30 calendar days per year;
subsequent courses - 40 calendar days;
delivery of the final state. examinations and preparation, defense of the final qualifying work - 2 months;
passing the final state exams - 1 month.

Full-time education (Article 174 of the Labor Code of the Russian Federation):

intermediate certification - 10 calendar days per year;
final state. exams - 1 month;
preparation and defense of qualification work, state. exams - 2 months.

Terms of student leave for students in institutions of primary vocational education (Article 175 of the Labor Code of the Russian Federation)

all courses - 30 calendar days per year.

Student leave for students of primary, secondary and higher vocational educational institutions is provided for a specific purpose (session, state exams, diploma defense, etc.), that is, they are targeted, therefore, must be used on time.

Additional leave with pay

A student who did not use student leave to participate in the session loses the right to it. The presence of a valid reason for the student's absence from the session, for example, due to illness, moves his student leave for the period specified in the new call certificate. Most often, student leave is granted to participate in a session for a certain number of consecutive days, but in some cases, an educational institution may allow a student to complete coursework, laboratory works, take exams and tests during the intersessional period, then the study leave can be used by the student in parts. The breakdown of student leave must correspond to the total number of days set for the session.

Payment of wages for the period of student participation in the session is carried out before the start of the student leave. Failure by a student to pass tests or exams does not give the right to withhold payment for student leave from his subsequent salary.

According to paragraph 3 of Art. 17 of the Law on Vocational Education, persons who combine work and study in absentia, the company once in the academic year is obliged to pay for travel to the location of the educational institution and back. Such travel can be paid twice if the student has the right to 2 different vacations in a calendar year. For example, leave to pass the final state exams and to take course exams for the last year. The time spent on travel is not included in the total duration of the vacation and is not paid accordingly.

Everyone has the right to study without leaving work or work. Very often, employers sin by not paying their employees the compensations assigned to them in the Labor Code of the Russian Federation or refusing to provide student holidays guaranteed by law. Regardless of the organizational form of the enterprise, organization or institution, every employer is obliged to honor and comply with the laws of the country in which he works.

To solve a difficult situation when you are denied student leave or refuse to pay for this leave, you should seek the help of a labor lawyer who can fully explain to those who combine work and study their rights, and tell you how to justify this right careless employer. The assistance of a labor lawyer is your opportunity to take advantage of the guarantees of the Labor Code.

Sincerely,

Lawyer Victoria Derzhavina

All complex HR issues

6.2. How to take study leave

The whole complex of guarantees and compensations for employees who combine work with education is expressed in providing them with more free time from work for successful study and advanced training. They are installed in 26 (Article 173 - 177) of the Labor Code of the Russian Federation, as well as the Federal Law "On Higher and Postgraduate Professional Education" of August 22, 1996 N 125-FZ. Such guarantees and compensations are special, relate to the institutions of working time and rest time and reflect additional guarantees of the right to rest for this category of workers.

An employee can learn:

1) in a higher educational institution (institute, academy, university);

2) in an educational institution of secondary vocational education(college, technical school);

3) in an educational institution of primary vocational education;

4) in an evening (shift) general education institution.

Guarantees and compensations provided for by the Labor Code of the Russian Federation are provided only if the educational institution has state accreditation, and the employee is successfully studying in it.

In accordance with Art. 177 of the Labor Code of the Russian Federation, guarantees and compensations to employees who combine work with education are provided when they receive an education of the appropriate level for the first time.

By agreement between the employer and the employee, annual paid holidays may be added to additional holidays for this category of employees.

An employee who combines work with education simultaneously in two educational institutions is provided with guarantees and compensations only in connection with training in one of these educational institutions at the choice of the employee.

For employees studying by correspondence in educational institutions of higher professional education with state accreditation, the employer pays once per academic year for travel to the location of the relevant educational institution and back, and for employees studying by correspondence in educational institutions of secondary vocational education, 50% of the fare.

Trainees, where appropriate, are provided with:

1) additional leave with the preservation of average earnings;

2) leave without pay.

Additional leave with the preservation of average earnings is provided by the Labor Code of the Russian Federation:

1) when studying at a higher educational institution in the correspondence or evening department:

a) for passing tests and exams in the first and second years - 40 calendar days each, for each of the subsequent courses - 50 calendar days each (when mastering the basic educational programs in a shortened time in the second year - 50 calendar days);

2) when studying at an educational institution of secondary vocational education in the correspondence or evening department:

a) for passing tests and exams in the first and second years - 30 calendar days, for each of the subsequent courses - 40 calendar days;

b) for the preparation and defense of a diploma and passing the final state exams - 2 months;

c) for passing the final state exams - 1 month;

3) when studying at an educational institution of primary vocational education: for passing exams - for 30 calendar days within one year;

4) when studying in an evening (shift) general education institution:

a) for delivery final exams in the 9th grade - 9 calendar days;

b) for final exams in grade 11 (12) - 22 calendar days.

Unpaid leave is granted (art.

Art. 173 - 176 of the Labor Code of the Russian Federation):

1) upon admission to a higher educational institution:

a) employees admitted to entrance examinations - 15 calendar days;

b) employees - students of preparatory departments of higher educational institutions to pass final exams - 15 calendar days;

2) when studying at a higher educational institution on a full-time basis:

a) for passing exams and tests - 15 calendar days in the academic year;

b) for the preparation and defense of a diploma and passing the final state exams - 4 months;

c) for passing the final state exams - 1 month;

3) upon admission to an educational institution of secondary vocational education for employees admitted to entrance examinations - 10 calendar days;

4) when studying at an educational institution of secondary vocational education in the full-time department:

a) for passing exams and tests - 10 calendar days per academic year;

b) for the preparation and defense of a qualifying work and passing the final state exams - 2 months;

c) for passing the final exams - 1 month.

To obtain legal guarantees before leaving for the session, the student must write an application and bring a certificate of call from a secondary specialized institution in the form approved by the Order of the Ministry of Education of Russia dated December 17, 2002 N 4426 “On approval of the forms of a certificate of call, giving the right to provide at the place work of additional paid leave and other benefits associated with studying at a secondary specialized educational institution with state accreditation. These certificates indicate for what period the employee needs vacation. The proof that a person really took the exams is a confirmation certificate (tear-off part of the call certificate), which the administration of the university, college or technical school fills out after the end of the session and certifies with a seal.

Remuneration of employees who combine work with training.

Guarantees and compensations that are provided to employees who combine work with training are discussed in Ch. 26 of the Labor Code of the Russian Federation. As stated in Art. 177 of the Labor Code of the Russian Federation, these benefits are provided only to those who receive an education of the appropriate level for the first time.

If an employee, in addition to work, has time to study simultaneously in two educational institutions, then guarantees and compensations are provided only in connection with training in one of these educational institutions. Which one is chosen by the employee.

By agreement between the employer and the employee, annual paid holidays may also be added to additional holidays provided for in connection with training. But in order to receive additional leave, it is necessary that the employee's training is successful, that is, without debts.

In accordance with Art.

Chapter 19

287 of the Labor Code of the Russian Federation, guarantees and compensations to persons combining work with education are provided to employees only at their main place of work.

Please note that if the educational institution where the employees study does not have state accreditation, then the guarantees and compensations provided are established by the collective or labor agreement.

In addition, the employer has the right to conclude a student contract for vocational training with a job seeker, and a student contract for retraining on the job with an employee of this organization. This is the subject of ch. 32 of the Labor Code of the Russian Federation. At the same time, training takes place in the organization itself, and not in an educational institution.

Apprenticeship time during the week should not exceed the norm of working time, which is established for workers of a certain age, profession, specialty in the performance of relevant work.

During the period of apprenticeship, the employer pays students a stipend, the amount of which is determined by the student agreement and depends on the profession, specialty, qualification received. At the same time, the amount of the scholarship cannot be lower than the minimum wage established by federal law. In addition, the work performed by the student in practical classes must be paid according to the established rates.

A situation is possible when an employer sends an employee for advanced training with a break from work. Then, in accordance with Art. 187 of the Labor Code of the Russian Federation at the main place of work, the employee retains his place of work (position) and the average salary. And if an employee has to go to another area to improve his qualifications, the employer pays him travel expenses in the same manner and in the same amount as when he is sent on a business trip.

Article 179 of the Labor Code of the Russian Federation establishes that if there is a reduction in the number or staff of employees in an organization, then with equal labor productivity and qualifications, employees who improve their qualifications in the direction of the employer on the job are among those who are given preference in leaving work .

Guarantees and compensations for employees who combine work with education in educational institutions of higher professional education, and for employees who only enter these educational institutions, are defined by Art. 173 of the Labor Code of the Russian Federation.

And those employees who were sent for training by the employer, and those who independently entered educational institutions that have state accreditation (regardless of their organizational and legal forms), in correspondence and part-time (evening) forms of education, if they are successful in them are trained, the employer provides additional leave with the preservation of average earnings:

- for passing intermediate certification in the first and second years, respectively - 40 calendar days, for each of the subsequent courses, respectively, 50 calendar days, and when mastering the main educational programs of higher professional education in a shortened time in the second year - 50 calendar days;

- for the preparation and defense of the final qualifying work and passing the final state exams - four months;

- admitted to entrance examinations to these educational institutions - 15 calendar days;

- students of the preparatory departments of these educational institutions to pass the final exams - 15 calendar days;

- students in them full-time, combining study with work, for passing intermediate certification - 15 calendar days in the academic year, for preparing and defending the final qualifying work and passing the final state exams - four months, and for passing the final state exams - one month.

For those employees who study in absentia in state-accredited educational institutions of higher professional education, the employer pays travel expenses to the location of this educational institution and back once in the academic year.

At the request of employees studying in correspondence and part-time (evening) forms of education in these educational institutions, they can be assigned a working week reduced by seven hours for a period of ten academic months before the start of work graduation project(work) or before passing state exams. But by agreement of the parties to the employment contract, instead of reducing the length of the working day during the week, it is also possible to provide the employee with one day off from work per week. At the same time, during the period of release from work, employees are paid 50% of the average earnings at their main place of work, but not less than the minimum wage.

The provision of additional guarantees and compensations to applicants for postgraduate studies, postgraduate students, applicants and doctoral students is currently regulated by Federal Law No. 125-FZ of August 22, 1996. In accordance with Art. 423 of the Labor Code of the Russian Federation, it is applied to the extent that it does not contradict the Labor Code of the Russian Federation.

Thus, employees admitted to entrance examinations to postgraduate studies are granted leave of 30 calendar days with the preservation of the average wage.

Those already enrolled in postgraduate studies by correspondence study are entitled to the same additional leave each year. At the same time, the time spent on travel from the place of work to the location of the graduate school and back is added to the annual additional leave of the postgraduate student, while maintaining the average salary. The cost of travel is paid by the employer. In addition, graduate students have the right to one free day from work per week with payment in the amount of 50% of the salary received, but not less than 100 rubles.

The employer organization has the right to provide graduate students at their request in the fourth year of study with no more than two additional free days from work per week without pay.

Doctoral students retain all the rights at the place of work that they had before entering doctoral studies, as well as the right to return to their previous places of work.

To complete dissertations for the degree of Candidate of Sciences, employees are granted leave with pay for three months (for the degree of Doctor of Science - six months) in the manner prescribed by the regulations on postgraduates, doctoral students and applicants.

In Art. 174 of the Labor Code of the Russian Federation lists guarantees and compensations for employees studying in educational institutions of secondary vocational education and entering these educational institutions.

And those employees who were sent for training by the employer, and those who enrolled independently in these educational institutions with state accreditation (regardless of their organizational and legal forms), in correspondence and part-time (evening) forms of education, if they are successful in they are trained, the employer provides additional leave with the preservation of average earnings:

- for passing intermediate certification in the first and second courses, respectively - 30 calendar days, for each of the subsequent courses - 40 calendar days;

- for the preparation and defense of the final qualifying work and passing the final state exams - two months;

- for passing the final state exams - one month.

The employer is obliged to grant unpaid leave to the following employees:

- admitted to entrance examinations in these educational institutions - 10 calendar days;

- students in such educational institutions in full-time education, combining study with work, for passing intermediate certification - 10 calendar days in the academic year, for preparing and defending the final qualifying work and passing the final state exams - two months, for passing the final exams - one month.

Employees who study part-time in educational institutions of secondary vocational education accredited by the state, once a school year, the employer pays for travel to the location of this educational institution and back in the amount of 50 percent of the fare.

For those employees who study part-time (evening) and part-time forms of education in such educational institutions, within ten academic months before the start of a graduation project (work) or passing state exams, a working week is set at their request, reduced by 7 hours.

During the period of release from work, these workers are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage. At the same time, by agreement between the employee and the employer, the reduction of working time is possible in two ways: either the employee is given one free day a week, or the working day is reduced during the week.

Employees who successfully study at state-accredited educational institutions of primary vocational education, regardless of their organizational and legal forms, are provided with additional leaves with the preservation of average earnings only for passing exams for 30 calendar days within one year in accordance with Art. 175 of the Labor Code of the Russian Federation.

In accordance with Art. 176 of the Labor Code of the Russian Federation to those employees who successfully study in state-accredited evening (shift) educational institutions, the employer must provide additional leave with the preservation of average earnings for passing the final exams in the ninth grade - 9 calendar days, and in the eleventh (twelfth) grade - 22 calendar days. The provision of additional holidays does not depend on the legal form of the educational institution.

At the request of employees studying in evening (shift) general educational institutions, during the academic year they may be given a working week reduced by one working day, or a working day reduced by the appropriate number of hours during the week. During the period of release from work, these workers are paid 50 percent of the average earnings at their main place of work, but not less than the minimum wage.

Example. An employee with a higher education is studying at an educational institution of higher professional education (having state accreditation) by correspondence. Upon returning from study leave, the employee submitted an application for compensation for the cost of travel to and from the place of study in the amount of 2,500 rubles. with the application of railway tickets confirming the expenses incurred (2500 rubles), as well as a certificate of summons from an educational institution. Based on the order of the head of the organization, the employee was fully compensated for the cost of travel, the compensation was paid from the cash desk.

Guarantees and compensations for employees who combine work with training are established by Ch. 26 of the Labor Code of the Russian Federation.

For employees studying by correspondence in educational institutions of higher professional education with state accreditation, the employer pays for travel to the location of the corresponding educational institution and back once in the academic year (Article 173 of the Labor Code of the Russian Federation).

At the same time, guarantees and compensations for employees who combine work with education are provided upon receiving an education of the appropriate level for the first time (Article 177 of the Labor Code of the Russian Federation).

In the case under consideration, an employee who has a higher education and is newly studying at an institution of higher professional education is compensated for the cost of travel to and from the place of study not on the basis of the Labor Code of the Russian Federation, but on the basis of the order of the head.

The following entries are made in the accounting records of the organization:

Debit 91, sub-account "Other expenses", Credit 73

— 2500 rub. - reflected in the composition of other expenses compensation for the cost of travel to the place of study and back.

An employee's income in the form of compensation for the cost of travel to and from the place of study is taken into account when determining the tax base for personal income tax (PIT) (clause 1, article 210 of the Tax Code of the Russian Federation).

In the case under consideration, as mentioned above, the expenses in the form of payment for the cost of travel to and from the place of study are carried out by the organization not on the basis of the Labor Code of the Russian Federation. Consequently, these expenses are not taken into account for the purposes of taxation of profits (clause 29, article 270 of the Tax Code of the Russian Federation).

Accordingly, compensation for the cost of travel to and from the place of study is not recognized as an object of taxation for the unified social tax (clause 3 of article 236 of the Tax Code of the Russian Federation) and insurance premiums for compulsory pension insurance (clause 2 of article 10 of the Federal Law of December 15, 2001 . N 167-FZ).

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The procedure for granting study leave

How is study leave calculated?

Conditions for granting study leave

Duration and payment of study leave

Study leave when studying at a higher educational institution (HEI)

Study leave while studying at a secondary vocational institution (vocational school)

Registration of study leave

Despite the age category and the position held by the employee, it is quite common for him to study somewhere. This may be an option for obtaining a first or second higher education, taking advanced training courses, and much more. In this regard, the law states that the worker has the right to receive leave from his employer for study.

However, it should be noted that you can get such time for training only at the place of your main job, part-time workers are not granted such leave. Also, study leave is not tied to other types of leave and can be taken even while in any of them, provided that the leave is interrupted for the period of study leave. But here it all depends on the desire of the leadership. In the event of the coincidence of study leave and annual leave, the employer has the right to refuse to grant study leave and send the employee on his next annual leave.

If the worker is studying in several different institutions, he has the right to take only one study leave at his discretion.

How is study leave calculated?

Like any other type of vacation, training is calculated using a system of calendar days. But despite such a standard approach, unlike the annual regular vacation, for example, any public holidays do not affect its duration, and accordingly, it is not extended for them.

Vacation can be taken several times a year as needed, subject to the maximum possible number of days. In addition, the employer has all legal rights, if necessary, and with the consent of the employee, to recall him to perform his labor duties in the organization.

As mentioned earlier, it does not extend for holidays, and also not extended for sick leave, and moreover, being on it during the period of study and at the same time being on regular annual leave, it is not payable by the employee.

However, if, for example, a situation arises that the worker did not go to his workplace at the end of the study leave due to the fact that his sick leave has not yet been closed, from that moment sick leave begins to be paid in accordance with the general rules for calculating such payments.

Each employee should know that his management has no legal grounds to offer him any types of monetary compensation instead of study holidays, or even refuse to provide the latter. This is due to the fact that, according to the law, the employee receives this leave not as one of the types of rest, but as a time for the possibility of exercising his right to receive education.

In addition to all of the above, the management of the organization in which a person who is studying part-time studies works, once a year, is obliged to pay him the way to him both ways, but on condition that he receives a higher or secondary vocational education. For the first group of students the sum is 100%, for the second only 50%.

Conditions for granting study leave

Since the right to use it is spelled out directly in the law, it is quite logical that it also stipulates the main points that are mandatory for compliance. can be attributed to them. Firstly, the fact that an organization that provides educational services for a worker must necessarily have documents confirming its state accreditation. In order to confirm this, a copy of the certificate provided to the employer is used. In addition, an indication of the details of this accreditation is indicated in the certificate of the call to the session, which is also quite sufficient.

Secondly, you can use the possibility of this type of absence from the workplace only by receiving the first education at this level. For example, the first secondary specialized, higher, etc. If this is the second education at the same level, all the rights of the employee are retained to receive educational leave, with the exception of the obligation of the management to provide it once a year, in such a situation the employer will decide everything. However, there are several nuances in terms of education levels. Therefore, it is necessary to address this issue in fairness to the Federal Law of the Russian Federation "On Education in the Russian Federation". Since this is an important point, it should also be reflected in the help of the call.

Thus, in accordance with the current legislation, study leave when receiving a second higher education may not be granted and not paid. At present, when studying at a university or an institute (academy), a student received not a specialist diploma, as before, but a bachelor's or master's degree. That is, training is carried out according to a two-stage system (bachelor's and master's degrees).

Therefore, if an employee who has a bachelor's degree, after getting a job, enters a magistracy, this will not be considered a second higher education, but a higher education (the second stage of the first higher education). In this case, the law guarantees the student's right to receive paid study leave.

Thirdly, one of the conditions specified in the law is successful study. Despite the fact that there are no more clarifications in the law, in practice, most often successful education means the absence of academic debts for previous semesters of study.

Duration and payment of study leave

Since the type of education is different, it is quite natural that the law establishes not only the possibility of obtaining leave, but also the moment for which maximum amount days, the worker can take it and how exactly he will pay for it by the employer.

If these are various entrance tests, as well as passing state exams or other final or intermediate certification, then this type of vacation is not paid and is provided only in the amount of 15 days, for state. exams, it can be extended up to 1 month, depending on their number. For writing and defending a diploma, vacation is not paid, but provides for up to 4 months.

Depending on the type of educational institution, the duration of the vacation is different.

Study leave when studying at a higher educational institution (HEI)

The average salary remains the same when passing inter-course exams or training in an abbreviated form, vacation periods in such cases vary from 40 to 50 days. If a person is a scientific or pedagogical worker, then at the time of raising the level of his education, he can receive a vacation in the amount of one month plus the time spent traveling to the place of study. In this case, he also receives his average wage. When defending a dissertation, the term is increased to 3 months. All of the above is relevant if the employee is studying at a higher educational institution.

Study leave while studying at a secondary vocational institution (vocational school)

In the case of secondary vocational education, wages are also saved when passing intercourse exams, state certification, and the period can be from one to two months. In addition, there are benefits for people who receive basic general education. Here you can take days in the amount of 9 to 11 when passing the state.

With pay

certification, depending on the type of education.

Registration of study leave

As noted earlier, the employee is obliged to provide his organization with a call certificate, which is attached to the corresponding application. This application is written in free form, with the obligatory indication of the purpose of this type of vacation. There are special requirements for the certificate-call, in addition to what has already been noted earlier, there must be a period during which the training session will take place. Based on these documents, an order is issued in which the employee puts his signature.

At first glance, the algorithm for calculating the average earnings for a vacation is simple. However, in practice, many nuances must be taken into account. For example, whether the employee has fully worked out the billing period, whether he received a bonus, or whether his salary was increased. Consider the procedure for determining the amount of vacation pay in these cases using specific examples.

The employer is obliged to provide employees with annual leave while maintaining their place of work (position) and average earnings. The procedure for calculating average earnings for these purposes is regulated by the Labor Code and the relevant Regulations. Consider both the general rules for calculating vacation pay and the procedure for calculating them, taking into account various features.

General rules for calculating vacation pay

To calculate vacation pay, you must first determine the billing period. According to labor law, this is 12 calendar months preceding the employee's vacation. In this case, the calendar month is the period from the 1st to the 30th (31st) (in February - to the 28th (29th)) inclusive. For example, an employee goes on annual paid leave in June 2010. The settlement period will be from June 1, 2009 to May 31, 2010.
Next, you should calculate the amount of payments accrued to the employee during this time. It includes all payments provided for by the remuneration system in force for a given employer, regardless of the source of their financing. Their specific list is established by paragraph 2 of the Regulations. The calculation should include not only the amount accrued on the basis of the salary established for the employee, the tariff rate or the piece rate, but also all other components of the salary: additional payment for work on holidays and weekends, overtime work, night work, combination of positions, district coefficients, etc. Premiums are taken into account in a special order, which we will discuss below. Payments that are not related to wages (material assistance, payment for the cost of food, travel, training, utilities, recreation, etc.) are not taken into account for calculating average earnings.
Dividing this indicator by 12, and then by 29.4 (average monthly number of calendar days), we find the average daily earnings. The amount of vacation pay can be calculated by multiplying the average daily earnings by the number of calendar days of vacation.

Example
Employee Petrova M.I. goes on vacation lasting 14 calendar days from 04/05/2010. For each of the 12 months preceding the vacation, she was paid a salary of 30,000 rubles.
The amount of vacation pay due to employee Petrova M.I. will be:
30 000 rub. x 12 months : 12 months : 29.4 x 14 days = 14,285.71 rubles.

The procedure for calculating vacation pay becomes more complicated if the employee has not fully worked out one or more months of the billing period, or if the employee was absent from work for some reason during part of this period. For example, an employee uses vacation for the first working year and has not yet worked for this employer for 12 calendar months. In addition, such a situation may arise when an employee in the billing period:

When calculating average earnings, all these periods of time are excluded from the billing period, and the amounts accrued for them are not taken into account in the calculation. In these cases, the average daily earnings are determined as follows. First, they calculate how many calendar months in the billing period the employee worked in full, and multiply this value by 29.4. Then 29.4 is divided by the number of calendar days in each month not fully worked, and multiplied by the number of calendar days in that month's hours worked. All results are added up. And, finally, the amount of actually accrued wages for the billing period is divided by the resulting number.

Example
Employee Chislov Yu.A. granted annual paid leave for 7 calendar days from 06/07/2010. His monthly salary is 16,000 rubles. From 04/05/2010 to 04/19/2010, the employee was ill, and he received an allowance in the amount of 10,909.05 rubles. This month's salary was:
16 000 rub. : 175 hours x 87 hours = 7,954.29 rubles
The settlement period is from 06/01/2009 to 05/31/2010.
The number of calendar days falling on the hours worked in the billing period is equal to:
29.4 x 11 mo + 29.4: 30 days x 15 days = 338.1 days
Average daily earnings Chislov Yu.A. to calculate vacation pay will be:
16 000 rub. x 11 months + RUB 7,954.29 : 338.1 days = 544.08 rubles.
Vacation:
RUB 544.08 x 7 days = 3808.56 rubles.

In practice, situations are not uncommon when a specialist goes on vacation, having not fully worked out the billing period. Indeed, the employee’s right to leave for the first working year arises after 6 months of continuous work with this employer, and by agreement of the parties, leave can be granted even before the expiration of this period. In this case, vacation pay is calculated according to the rules described above. It is necessary to determine the number of calendar months and days falling on the time worked, in the interval from the moment of employment until the end of the billing period. It is not necessary to take into account the time worked and earnings received from the previous employer.

Example
Employee Sukhoruchenko S.V. was hired on 02/01/2010. She received a monthly salary of 20,000 rubles. From May 15, 2010, she goes on vacation for 14 calendar days.
The average daily wage is:
20 000 rub. x 3 months : (3 months x 29.4) = 680.27 rubles
The amount of vacation pay due to employee Sukhoruchenko S.V. will be:
RUB 680.27 x 14 days = 9,523.78 rubles.

And how to calculate vacation pay if the employee did not work during the entire billing period and wages were not accrued to him? Such a situation may arise, for example, when a woman was first on maternity leave, then on parental leave, and immediately after that she went on regular paid leave. Then, to calculate the average earnings, they take the last 12 calendar months during which the salary was paid. Further, the calculation of vacation pay is carried out in the usual manner. If there was no earnings either in the billing period or before it, the salary for the days worked in the month of going on vacation is taken into account. If, before going on vacation, the employee has not worked a single day, then the average earnings are determined based on the salary established for him.
By agreement between the employer and the employee, the latter may be assigned a part-time work week or part-time work day. When working under such conditions, the employee is paid in proportion to the time worked by him or depending on the amount of work performed. However, vacation pay for such employees is calculated in the usual manner described above.
It is necessary to take into account only the actual payments accrued in favor of the employee. The main thing is that the employee works all the days according to the schedule of a part-time work week, then it is considered that he has worked out the month in full.

Example
The employee of LLC "Active" Ivanov S.A. from 09.08.2010 the next leave of 28 calendar days was granted. The salary of an employee is 20,000 rubles. From 07/01/2010, at his personal request, a four-day working week was established for a specialist with a payment of 15,000 rubles. per month.
Billing period - from 01.08.2009 to 31.07.2010.

(20,000 rubles x 11 months + 15,000 rubles) : 12 months : 29.4 \u003d 666.10 rubles.
The amount of vacation pay due to Ivanov S.A.:
RUB 666.10 x 28 days = RUB 18,650.80

By general rules vacation pay is also calculated for those employees who have a summarized record of working time, as well as part-time workers.

Features of calculating vacation pay

The procedure for calculating average earnings has certain specifics if:

salaries increased in the organization (branch, structural subdivision);
the employee was paid any bonuses.

The average salary of an employee, calculated to pay for vacation, should increase if, in general, the size of tariff rates, salaries, and remuneration for the organization (branch, structural unit) increased. And if the employee's salary increased due to the fact that new allowances, bonuses were introduced or their size increased, but at the same time the size of tariff rates, salaries, and monetary remuneration remained at the same level? In this case, there is no increase in average earnings.
Suppose salaries in the organization have increased. Then it is necessary to find the coefficient of indexation of average earnings. It is determined for each employee individually as the ratio of his salary after the last increase to the salaries of each month of the billing period. If salaries have increased several times, you will get several coefficients. When calculating the multiplying factor, one should take into account not only the increase in salary, but also the simultaneous change in the size of monthly payments to the salary, when it took place. We wrote more about the calculation of average earnings in this case in "AB" N 1, 2010 on p. 20.
The order of indexation of vacation pay depends on the period in which the salary increase was. The first option is during the billing period. The second - after the billing period, but before the vacation. The third is during the holidays. In the first case, the payments accrued to the employee before the increase in salaries are increased by the coefficient.

Example
Since 05/01/2010, all employees of the organization have increased salaries. Salary Petrova A.I. before the corresponding increase was 40,000 rubles, after - 50,000 rubles. From 06/01/2010 to 06/15/2010 (14 calendar days), the employee was granted annual paid leave.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out.
Indexation coefficient of average earnings A.I. Petrova will be:
50 000 rub. : 40 000 rub. = 1.25
The average daily earnings of an employee, taking into account the increase, is equal to:
(40,000 rubles x 1.25 x 11 months + + 50,000 rubles) : 12 months : 29.4 \u003d 1700.68 rubles.
Vacation:
RUB 1700.68 x 14 days = 23,809.52 rubles.

If salaries increased after the billing period, but before the start of the employee's vacation, the average earnings calculated for the billing period increase.
If the increase in salaries occurred already during the vacation period, then only a part of the vacation pay from the date of the change in salaries is subject to indexation.

Example
Let's use the conditions of the previous example. Suppose that the salary increase occurred on 06/04/2010.
Consequently, only payments for 11 days of rest in June are subject to indexation.
The average daily earnings of Petrova A.I. will be:
40 000 rub. x 12 months : 12 months : 29.4 \u003d 1360.54 rubles.
Holiday pay amount:
RUB 1360.54 x 14 days = 19,047.56 rubles.
The amount of vacation pay for part of the vacation from 06/01/2010 to 06/03/2010:
RUB 1360.54 x 3 days = 4081.62 rubles.
The amount of vacation pay for part of the vacation from 06/04/2010 to 06/15/2010, taking into account indexation:
RUB 1360.54 x 11 days x 1.25 \u003d 18,707.43 rubles.
The amount of vacation pay to be paid when leaving the vacation:
4081.62 + 18,707.43 - 19,047.56 = 3,741.49 rubles.

If the employee's earnings for the billing period consisted not only of salary, then do all payments accrued before the salary increase need to be indexed? No, not all. You need to increase only those amounts that are set for salary in a fixed amount as a percentage or in multiples. Those payments that are set for salary in a range of values or in absolute amount are not indexed.
What if the employee was paid a bonus? First of all, you need to find out the date of its accrual.
All bonuses, except for annual ones, are taken into account when calculating average earnings only if they are accrued in the billing period. The annual bonus is taken into account regardless of the time of its accrual, but only if it is due to the employee for the calendar year preceding the vacation. Then you need to see how the 12 calendar months worked out before the vacation. If the billing period has been fully worked out, then all bonuses are included in the calculation in full. If the employee was absent from work for part of the billing period, then bonuses should be taken into account in proportion to the time worked in the billing period. The exception is such bonuses that are accrued for the time falling on the billing period, and taking into account the actual working out in it.
One-time bonuses not provided for by the remuneration system (for example, amounts issued for holidays, anniversaries, etc.) are not taken into account.

Example
Employee Ivanov M.A. granted annual paid leave for 7 calendar days from 06/14/2010. His monthly salary is 40,000 rubles. According to the results of work for 2009, the employee was awarded a bonus, provided for by the regulation on bonuses, in the amount of 60,000 rubles.
The billing period from 06/01/2009 to 05/31/2010 has been fully worked out (the employee was on sick leave from 09/01/2009 to 02/28/2010).
The part of the bonus for 2009, taken into account when calculating the average daily earnings, will be:
60 000 rub. : 249 days x 128 days = 30,843.37 rubles.
Average daily earnings will be:
(40,000 rubles x 6 months + 30,843.37 rubles) : 6 months : 29.4 \u003d 1535.39 rubles.
The amount of vacation pay due to Ivanov M.A.:
RUB 1535.39 x 7 days = 10,747.73 rubles.

Vacation history

The appearance of the concept of "vacation" in labor relations is associated with the signing by Lenin on June 14, 1918 of the decree "On holidays". According to this document, employees and employees of all spheres of labor who have worked for at least 6 months with their employer were entitled to a two-week vacation. At the same time, the material content was given forward. If the employee did not take the whole vacation, then the unused days were not paid to him. In addition, employees were prohibited from working for other employers during their holidays. In 1936, under Stalin, the minimum vacation time was reduced to 6 days. However, already in 1972 it was installed in 24 working days. Since 2002, leave has been calculated - according to the recommendation of the European Social Charter - in the amount of 28 calendar days.

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A.G. Kikinskaya,
legal consulting service GARANT,
legal adviser

1 st. 114 Labor Code of the Russian Federation

2 tbsp. 139 of the Labor Code of the Russian Federation

3 Regulation, approved. fast. Government of the Russian Federation dated December 24, 2007 N 922 (hereinafter referred to as the Regulation)

4 tbsp. 139 of the Labor Code of the Russian Federation

5 p. 3 Regulations

6 item 5 of the Regulations

7 art. 122 of the Labor Code of the Russian Federation

8 pp. 9 and 19 Regulations

The whole complex of guarantees and compensations for employees who combine work with education is expressed in providing them with more free time from work for successful study and advanced training. They are established by Chapter 26 (Articles 173-177) of the Labor Code of the Russian Federation, as well as by the Federal Law of August 22, 1996 “On Higher and Postgraduate Professional Education”. Such guarantees and compensations are special, related to institutions and reflect additional guarantees of the right to rest for this category of workers.

An employee can learn:

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.

Additional holidays for this category of employees may be added by agreement of the employer and employee.

Trainees, where appropriate, are provided with:

additional leave with the preservation of average earnings;
leave without pay.

Additional leave maintaining average earnings provided:

1. when studying at a higher educational institution in the correspondence or evening department:

for passing tests and exams in the first and second years - 40 calendar days, for each of the subsequent courses - 50 calendar days (when mastering the main educational programs in a shortened time in the second year - 50 calendar days);
for preparing and defending a diploma and passing final state exams - four months;

2. when studying at an educational institution of secondary vocational education in the correspondence or evening department:

for passing tests and exams in the first and second years - 30 calendar days, for each of the subsequent courses - 40 calendar days;
for the preparation and defense of a diploma and passing the final state exams - two months;
for passing the final state exams - one month;

3. when studying at an educational institution of primary vocational education: for passing exams - 30 calendar days within one year;

4. when studying in an evening (shift) general education institution:

for final exams in the 9th grade - 9 calendar days;
for passing the final exams in the 11th (12th) grade - 22 calendar days.

Vacation without pay provided (Art. 173-176 of the Labor Code of the Russian Federation):

1. upon admission to a higher educational institution:

employees admitted to entrance examinations - 15 calendar days;
employees - students of preparatory departments of higher educational institutions to pass final exams - 15 calendar days;

2. when studying at a higher educational institution on a full-time basis:

for passing exams and tests - 15 calendar days in the academic year;
for preparing and defending a diploma and passing the final state exams - four months;
for passing the final state exams - 1 month;

3. upon admission to an educational institution of secondary vocational education for employees admitted to entrance examinations - 10 calendar days;

4. when studying at an educational institution of secondary vocational education in the full-time department:

for passing exams and tests - 10 calendar days in the academic year;
for the preparation and defense of a qualifying work and passing the final state exams - two months;
for the final exams - one month.

To obtain legal guarantees before leaving for a session, a student must write an application and bring a certificate of call from a secondary specialized institution in the form approved by order of the Ministry of Education of Russia dated December 17, 2002 No. 4426. These certificates indicate for what period the employee needs leave. The proof that a person really took the exams is a confirmation certificate, which the administration of the university, college or technical school fills out after the end of the session and certifies with a seal.

Leave without pay. Art. 128 of the Labor Code of the Russian Federation. Although it is in the section on rest time in the chapter on holidays, in essence, holidays without pay are not holidays, since these holidays are targeted. Such leave may be granted to an employee for family reasons and other valid reasons upon his written application. The duration of this leave is determined by agreement between the employee and the employer.

Leave without saving differs from other types that we considered earlier in that it is provided, firstly, without pay, and secondly, without regard to seniority. The only thing these holidays have in common is that in all cases the employee retains his place of work.

These include:

participants of the Great Patriotic War - up to 35 calendar days a year;
working old-age pensioners (by age) - up to 14 calendar days a year;
working disabled people - up to 60 calendar days a year;
parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received in the performance of military service duties, or as a result of a disease associated with military service - up to 14 calendar days;
employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days.

This list is not exhaustive. The Labor Code of the Russian Federation, federal laws, laws of the constituent entities of the Russian Federation or local regulations may establish other categories of employees who have the right to leave without pay, and cases of its provision. For example, employees admitted to entrance exams to higher educational institutions - up to 15 calendar days, on average - 10 calendar days (Chapter 26 of the Labor Code of the Russian Federation), women caring for a child under three years of age have the right to leave without saving wages (Article 256 of the Labor Code of the Russian Federation).

In accordance with Art. 263 of the Labor Code of the Russian Federation, additional leave without pay is granted to persons caring for children.

An employee with two or more children under the age of 14, an employee with a disabled child under the age of 18, a single mother (father) raising a child under the age of 14 may be granted additional annual leave without pay by a collective agreement. at a convenient time for them for up to 14 calendar days. In this case, the specified leave, at the request of the relevant employee, may be attached to the annual paid leave or used separately in full or in parts. The transfer of this leave to the next working year is not allowed.

In all cases, the provision of unpaid leave, regardless of their purpose and duration, must be formalized by order (instruction) of the employer. While on the specified vacation, the employee may interrupt it at any time and return to work, notifying the employer in writing.

During the period of leave without pay, as well as during paid leave, the employer does not have the right to dismiss the employee on his own initiative (Article 81 of the Labor Code of the Russian Federation).

Employees are granted annual leave while maintaining their place of work (position) and average earnings.

Article 115. Duration of the annual basic paid leave

Annual basic paid leave is granted to employees for a duration of 28 calendar days.

Annual basic paid leave lasting more than 28 calendar days (extended basic leave) is granted to employees in accordance with this Code and other federal laws.

Article 116. Annual additional paid holidays

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

Employers, taking into account their production and financial capabilities, may independently establish additional holidays for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for granting these holidays are determined by collective agreements or local regulations, which are adopted taking into account the opinion of the elected body of the primary trade union organization.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 117

Annual additional paid leave is granted to employees employed in jobs with harmful and (or) dangerous working conditions: in underground mining and open pit mining in cuts and quarries, in areas of radioactive contamination, in other jobs associated with adverse effects on human health of harmful physical, chemical, biological and other factors.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The minimum duration of the annual additional paid leave for employees employed in jobs with harmful and (or) dangerous working conditions, and the conditions for its provision are established in the manner determined by the Government of the Russian Federation, taking into account the opinion of the Russian tripartite commission for the regulation of social and labor relations.

Article 118. Annual additional paid leave for the special nature of work

The list of categories of employees who are entitled to additional annual paid leave for the special nature of their work, as well as the minimum duration of this leave and the conditions for granting it, are determined by the Government of the Russian Federation.

Article 119. Annual additional paid leave for employees with irregular working hours

Employees with irregular working hours are granted annual additional paid leave, the duration of which is determined by the collective agreement or internal labor regulations and which cannot be less than three calendar days.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The procedure and conditions for granting annual additional paid leave to employees with irregular working hours in organizations financed from the federal budget are established by the Government of the Russian Federation, in organizations financed from the budget of a constituent entity of the Russian Federation - by the authorities of the constituent entity of the Russian Federation, and in organizations financed from the local budget, local governments.

Article 120. Calculation of the duration of annual paid holidays

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 holidays falling within the period of the annual basic or annual additional paid leave shall not be included in the number of calendar days of leave.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

When calculating the total duration of annual paid leave, additional paid leaves are added to the annual basic paid leave.

Article 121

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The length of service giving the right to annual basic paid leave includes:

actual work time;

the time when the employee did not actually work, but in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, the place of work (position) was retained, including the time of the annual paid leave, non-working holidays, days off and other days of rest provided to the employee;

time of forced absenteeism in case of illegal dismissal or removal from work and subsequent reinstatement at the previous job;

the period of suspension from work of an employee who has not undergone a mandatory medical examination (examination) through no fault of his own;

time of unpaid leave granted at the request of the employee, not exceeding 14 calendar days during the working year.

(paragraph introduced by Federal Law No. 157-FZ of July 22, 2008)

(part one as amended by Federal Law No. 90-FZ of 30.06.2006)

The length of service giving the right to annual basic paid leave does not include:

the time of the employee's absence from work without good reason, including as a result of his suspension from work in the cases provided for in Article 76 of this Code;

the time of leave to care for a child until he reaches the age established by law;

paragraph is invalid. - Federal Law of July 22, 2008 N 157-FZ.

The length of service giving the right to annual additional paid leave for work with harmful and (or) dangerous working conditions includes only the time actually worked in the relevant conditions.

Article 122. Procedure for granting annual paid holidays

Paid leave must be granted to the employee annually.

The right to use the leave for the first year of work arises for the employee after six months of his continuous work with this employer. By agreement of the parties, an employee may be granted paid leave before the expiration of six months.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Before the expiration of six months of continuous work, paid leave at the request of the employee must be granted:

women - before maternity leave or immediately after it;

employees under the age of eighteen;

employees who have adopted a child (children) under the age of three months;

in other cases stipulated by federal laws.

Leave for the second and subsequent years of work may be granted at any time of the working year in accordance with the order of granting annual paid leaves established by the employer.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 123

The sequence of granting paid vacations is determined annually in accordance with the vacation schedule approved by the employer, taking into account the opinion of the elected body of the primary trade union organization no later than two weeks before the start of the calendar year in the manner established by Article 372 of this Code for the adoption of local regulations.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

The vacation schedule is mandatory for both the employer and the employee.

The employee must be notified against signature of the start time of the vacation no later than two weeks before the start of the vacation.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Certain categories of employees, in cases stipulated by this Code and other federal laws, are granted annual paid leave at their request at a time convenient for them. At the request of the husband, annual leave is granted to him during the period when his wife is on maternity leave, regardless of the time of his continuous work with this employer.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Article 124. Extension or postponement of annual paid leave

Annual paid leave must be extended or postponed for another period determined by the employer, taking into account the wishes of the employee, in the following cases:

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

temporary disability of an employee;

performance by the employee during the annual paid leave of state duties, if the labor legislation provides for exemption from work for this;

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

in other cases provided for by labor legislation, local regulations.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

If the employee was not timely paid for the annual paid vacation or the employee was warned about the start time of this vacation later than two weeks before it began, the employer, upon a written application from the employee, is obliged to postpone the annual paid vacation for another period agreed with the employee.

(Part two as amended by Federal Law No. 90-FZ of June 30, 2006)

In exceptional cases, when granting leave to an employee in the current working year may adversely affect the normal course of work of the organization, individual entrepreneur, it is allowed, with the consent of the employee, to transfer the leave to the next working year. At the same time, leave must be used no later than 12 months after the end of the working year for which it is granted.

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

It is prohibited not to grant annual paid leave for two consecutive years, as well as failure to provide annual paid leave to employees under the age of eighteen and employees employed in jobs with harmful and (or) dangerous working conditions.

Article 125 Review from vacation

By agreement between the employee and the employer, annual paid leave may be divided into parts. At the same time, at least one of the parts of this vacation must be at least 14 calendar days.

Recall of an employee from vacation is allowed only with his consent. The unused part of the vacation in connection with this must be provided at the choice of the employee at a time convenient for him during the current working year or added to the vacation for the next working year.

Employees under the age of eighteen, pregnant women and employees employed in jobs with harmful and (or) dangerous working conditions are not allowed to be recalled from vacation.

Article 126. Replacement of annual paid leave with monetary compensation

(As amended by Federal Law No. 90-FZ dated June 30, 2006)

Part of the annual paid leave, exceeding 28 calendar days, at the written request of the employee may be replaced by monetary compensation.

When summing up annual paid holidays or postponing annual paid holidays to the next working year, a part of each annual paid holiday exceeding 28 calendar days, or any number of days from this part, can be replaced by monetary compensation.

It is not allowed to replace the annual basic paid leave and annual additional paid leaves for pregnant women and employees under the age of eighteen years with monetary compensation, as well as the annual additional paid leave for employees employed in jobs with harmful and (or) dangerous working conditions, for work in appropriate conditions. (except for the payment of monetary compensation for unused vacation upon dismissal).

Article 127. Realization of the right to leave upon dismissal of an employee

Letter No. 2725-6-1 of 09.09.2010 from Rostrud stated that until the entry into force of Convention No. 132 of the International Labor Organization "On Paid Leave", the provisions of this article continue to apply that upon dismissal, the employee is paid monetary compensation for all unused holidays.

Upon dismissal, the employee is paid monetary compensation for all unused vacations.

The employer, in order to properly fulfill the obligation enshrined in the Labor Code of the Russian Federation to formalize the dismissal and pay the dismissed employee, must proceed from the fact that the last day of the employee’s work is not the day of his dismissal (the last day of vacation), but the day preceding the first day of vacation (Definition of the Constitutional Court of the Russian Federation dated January 25, 2007 N 131-О-О).

At the written request of the employee, unused vacations may be granted to him with subsequent dismissal (with the exception of cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation.

In the event of dismissal due to the expiration of the term of the employment contract, leave with subsequent dismissal may also be granted when the time of leave completely or partially goes beyond the term of this contract. In this case, the day of dismissal is also considered the last day of vacation.

When granting leave with subsequent dismissal upon termination of the employment contract at the initiative of the employee, this employee has the right to withdraw his application for dismissal before the day the vacation begins, if another employee is not invited to his place in the order of transfer.

Article 128. Leave without pay

For family reasons and other valid reasons, an employee may be granted unpaid leave upon his written application, the duration of which is determined by agreement between the employee and the employer.

The employer is obliged, on the basis of a written application of the employee, to grant unpaid leave:

participants of the Great Patriotic War - up to 35 calendar days a year;

working old-age pensioners (by age) - up to 14 calendar days a year;

parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received in the performance of military service duties, or as a result of an illness associated with military service - up to 14 calendar days a year;

working disabled people - up to 60 calendar days a year;

employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days;

in other cases provided for by this Code, other federal laws or a collective agreement.