Every working person has the right to training, and the employer should not create any obstacles for this. This fact is indicated in Art. 173 of the Labor Code, therefore, there is a state guarantee for every working citizen who wants to increase his knowledge and skills. For this, student leave is issued at work. It is important to understand the conditions under which it is provided, how it is paid and executed.
What is study leave?
It is represented by a special period of time during which a citizen must attend a university to take a session or defend a thesis. It is provided at the official place of work of the person.
The head of the enterprise must understand the rules of its design. Restrictions on the number of days provided are taken into account.
When is it drawn up?
Student leave under the labor code can be issued only subject to certain conditions:
- it is drawn up exclusively at the main place of work of the citizen;
- training should be carried out in an accredited university, so the institution must have the appropriate certificate and certificate;
- To arrange a vacation, you will need to take a special certificate-call at the educational institution;
- the employee should receive higher education for the first time, but the exception will be the situation when the employer independently sends his employee to the university for another education;
- the employee must necessarily ask in writing for leave.
Proper execution assumes that the employee draws up a special application for student leave. Other conditions for obtaining it may be prescribed in a collective or individual labor contract. Typically, these clauses in agreements are mitigating, so often employers provide the opportunity to take leave for study, even in situations that are not provided for by law.
On what conditions is provided?
Making student leave under the law can be granted only to employees of an enterprise who are trained in organizations that have passed through state accreditation. This takes into account some important features and conditions:
- from the selected institution it is required to obtain a special certificate-call, which contains information about the university and its accreditation;
- the document states what level of education a citizen receives;
- vacation is granted only to employees of the organization who are studying successfully, therefore they have no debts for the session, and they also have access to the upcoming session;
- if there are numerous debts, then the citizen is deducted for poor progress, so he no longer has any reason to arrange student leave;
- performance data is indicated in the certificate of inquiry, which consists of two parts, since one is represented by a call to a university, and the second indicates exams passed earlier;
- to issue a vacation, a reference-call is required for the employee;
- he draws up a special statement, and for this you can use the free form, but the document indicates what exactly the number of days is required for the session.
At the time of preparation of this document, you should indicate whether it is required to keep the employee's salary or not. By law, a citizen can even ask the employer to pay for travel to the educational institution and back home.
The duration of such a vacation
Quite often, workers want to get higher education in the process of conducting labor activities. To do this, they correctly draw up student leave. How many days are provided as part of this process? Duration is determined on the basis of the necessary actions that must be performed by the student. Payment depends on the form of training, as well as for what purposes a vacation is issued.
Basic information about this is indicated in Art. 173 TC. If a person is studying at a university, and according to the results he will receive a bachelor, master or specialist degree, then the duration of the vacation and its payment depend on the purpose of the vacation.
Purpose of vacation | Period duration | The ability to receive payment |
Passing entrance exams | 15 days | Is absent |
Certification on the results of passing preparatory courses | 15 days | Is absent |
Full-time certification | 15 days | Is absent |
Full-time state exams | 1 month | Is absent |
Preparation and defense of a thesis, as well as passing final exams in full-time studies | 4 months | Is absent |
Completion of the session at 1 and 2 courses for part-time or part-time study | 40 days | Is present |
Education shortened in 2 year | 50 days | Is present |
Completion of a session at 3 or subsequent courses in part-time or part-time education | 50 days | Is present |
Final certification on correspondence | 4 months | Is present |
When calculating student leave payment, the average person's earnings are always used.
The employee himself under Art. 173 TC can choose instead of presenting vacation a shorter working week, for which it will be possible to work less than 7 hours. Such conditions are offered for 10 months before passing the final certification. For the released time, payment is made in the amount of 50% of the average earnings.
Are educational costs paid by the employer?
Be sure to provide student leave for a certain period of time with salary, otherwise it will be considered a significant violation of the Labor Code. In addition, employers have to bear additional costs associated with:
- the purchase of various materials or benefits required by an employee to undergo training;
- fare to the region where the university is located, as well as a ticket back;
- rental of residential real estate for the entire period of the session or protection, if the educational institution is located in another city.
Student leave travel is paid only once a year. This opportunity is provided for external students who successfully undergo training.
Other expenses must be paid by the employee himself. But the employment contract may provide for the possibility of additional compensation and payments.
When not paid?
Payment is not made under the following conditions:
- a citizen undergoes training at the level at which he previously studied, as evidenced by his diploma, so there is no opportunity for a bachelor to get paid leave if he is again studying under the bachelor's program, but if he receives the status of a master or specialist, then he can count on payment;
- periods for admission exams are not paid;
- the period of time required to pass certification or to prepare for a session with full-time education does not count.
In the above areas, you can take study leave, but at the same time the employee does not save his salary. If the employer himself directs the employee to undergo training, then in any case the company pays for such a vacation.
How to calculate the payment?
When calculating the payment of such leave, the same principles are taken into account that are applied in determining the payment of ordinary labor leave, to which every employed citizen has the right. For this, the average daily earnings of a specialist is taken into account. It is calculated how many days are required to complete the training.
To calculate daily earnings, the formula is used: salary for the billing period (this includes all payments from the employer, not just the salary) / number of months in this period / 29.3.
Once this value is obtained, it must be multiplied by the number of days during which the vacation intended for training lasts. Therefore, the calculation of student leave is considered really simple and understandable.
Calculation Example
Each employed citizen can independently engage in such a calculation, since there are no difficulties with this. For example, a person has been working in a company for 3 years. He plans to undergo training, so he needs 40 days to complete the session in the third year of study in correspondence.
For the year of work, he received 435 thousand rubles from the employer. There were 247 business days in the billing period. Initially, the average daily earnings are calculated, for which the standard formula is used: 435,000 / 12 / 29.3 = 1237.2 rubles. The resulting value is multiplied by the number of days on vacation: 1237.2 * 40 = 49,488 rubles.
Do I have to pay tax?
It is important to carefully understand how student leave is paid. It is taken into account that the salary is accrued before the personal income tax is deducted, therefore, the income tax equal to 13% is required to be deducted from the amount that the employee will receive for vacation during the training period.
According to the above example, it turns out that it will be charged from 49,488 rubles. 13%, so a citizen receives 43,054 rubles in his hands.
Due date
After correctly calculating the payment, you should determine when exactly the employee will be able to receive these funds.
Based on Art. 136 TC, any vacation involves an advance payment. She is appointed no later than three days before the start of this period.
How is it reflected in the report card?
In the report card, such leave is mandatory. This time sheet is represented by a special table. Every day an accountant makes special entries in the form of special codes. Be sure it contains information indicating whether a specialist was present or absent at the workplace on a particular day.
Student leave in the report card is reflected by the letter "U" and the code "16". If additional days for training are provided that are not paid by the employer, then the values “UD” and “18” are used. A simple vacation, in which it is not required to keep a salary for an employee, is marked with the letter “DO” and the code “22”.
How is it made out?
The registration procedure is divided into successive stages:
- initially drawn up in the name of the head of the company the correct statement;
- a certificate-call from the educational institution is transmitted to the employer;
- an order is drawn up;
- issued by the accountant a special receipt, submitted by calculation, which contains information about the average citizen's earnings;
- information about going on such leave is recorded in the citizen’s personal card, as well as in the time sheet and personal account.
Thus, the main nuance of registration is considered to be a certificate from the university.
What documents are needed?
An employee requiring leave for training must prepare certain documents for company management. These include:
- certificate-call from the university, and it is transmitted 10 days before the session;
- application for student leave, which is made in any form.
As soon as these documents are transferred to the employer, they are issued an appropriate order. It contains a unique number, the date of formation and the number of the employee himself, his full name and the position he occupies. It is prescribed how many days he will not come to work, and also the reason for the absence and the grounds for drawing up the order are indicated. The reference is a certificate-call received by an employee in an educational institution.
If a person is studying at once in several institutions at the same time, then he receives payment only at one place. Also, if a citizen works part-time in different places, then the payment is relied only on the main place of work.
Application Rules
When forming the application, you can not use any strictly established form. But at the same time, numerous necessary information should be included in this document. These include:
- Name of employer;
- name of the company where the applicant works;
- the position of a citizen, as well as his full name;
- in the middle is the name of the document;
- a request is made to arrange a vacation for training on a specific date;
- the name of the university where the applicant is studying is registered;
- it is indicated that a statement-call is attached to the application;
- at the end is the date and signature of the applicant.
A vacation is assigned on the basis of an order.
If the employee does not have time to pass all the exams at the set time, then he will not be assigned student leave again, so he will have to spend his personal time on retaking. In this case, you do not have to rely on payment from the employer. Usually, under such conditions, citizens prefer to take time off at their own expense.
Other nuances of the process
When designing, other features are taken into account:
- vacation is provided for the duration of the session in calendar days, but it cannot be extended if it falls on holidays, so such days are paid in a standard way;
- if during this period the employee is incapable of work, then incapacity for work leave may be extended and paid;
- the employer cannot refuse to pay or leave, and also does not have the right to transfer it or compensate in cash;
- study does not cancel the employee’s right to basic labor leave.
Thus, employees can study full-time or in absentia, while at the same time they can demand from the employer under Art. 173 shopping mall for holidays specially designed for study. It is important to understand the rules for its design and payment. However, there are certain situations in which the employer may not pay these days. Employees themselves should be aware of their rights in order to prevent their possible violation by the management of the company where they work.