How study leave is calculated: calculation procedure, rules and features of registration, accrual and payment

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Study leave, or student leave as it is sometimes called, is an employee's right enshrined in the country's Labor Code. According to the law, everyone who receives education for the first time and studies at the correspondence department has the right to paid leave for the period of passing exams, lectures, and also in the preparation of a thesis. However, there are certain limitations and remarks here. How is study leave calculated? Its calculation is based on the average wage of the employee. However, certain subtleties must be taken into account when calculating paid days.

What is study leave

Before you understand how to correctly calculate study leave, you need to know what it is. This is a type of vacation that is optional. It is provided to employees who combine study and work. Regulates payments and provision of additional leave Labor Code: Articles 173-176.

The employer is obliged to provide the employee for the period of the session notonly exemption from work with the preservation of the workplace, but also payment according to average earnings. It also implies the timely payment of due vacation pay.

What the law says: articles and excerpts

According to article 173, employees who receive higher education have the right to study leave, and it does not matter if they have a bachelor's degree or a speci alty. According to Article 174, those who receive secondary vocational education, that is, technical schools or colleges, also enjoy this right. And Article 176 emphasizes that students who receive secondary general education are also en titled to paid leave.

Does it matter what form of training an employee has? Surprisingly, there is. Educational leave is provided to everyone who receives this education for the first time. However, with full-time education, vacation days are not paid. That is, during the absence, the employee simply retains his workplace, but without payment.

Limits of study leave days

Despite the fact that an educational institution can issue a call certificate for a different number of days for vacation, there are certain limits for payment. So, according to the legislation of the country, for those who receive higher education, there are the following rules:

• no more than 40 days a year for first and second year students;
• no more than fifty - for all other courses of study;
• four months to prepare the thesis.

However, do not think that the employee will be forcedsit in the workplace while the rest take exams. This limit applies to payment. That is, according to a certificate-call, an employee can officially take unpaid leave for himself. But we are talking about getting the first education.

How to arrange study leave: list of documents

How is study leave calculated? based on all documents. To begin with, the employee must write an application for the provision of this type of leave, attach to it a certificate of call from the educational institution. These documents must be submitted to the Human Resources Department. Specialists issue an order in the T-6 form, on the basis of which they make a note-calculation in the accounting department.

This is where the bookkeeping begins. The terms of payment for study leave are not regulated by law, but it is assumed that the employee will receive vacation pay before it begins. However, at the end of the session, he is obliged to provide confirmation of his stay at the educational institution. If this document is not available, then the company has the right to withhold vacation pay.

Pay by average: how to calculate

How is vacation pay calculated for study leave? As in the case of the annual regular vacation: according to average earnings. The billing period is twelve months. If the employee is new to the company, then they take as many months as the employee has already worked. That is, if an employee came to the employer in June, and his vacation came in October, then the following months are taken for calculation: June, July, August, September, i.e.only four. If he had fully worked out twelve months, then in the billing period there were months from October to September.

The calculation takes into account the employee's salary, minus one-time bonuses, material assistance or compensation payments. Also, the calculation does not include the amount of payment according to the average, that is, payment of days of rest to donors, amounts for regular and additional holidays.

In this case, the number of days worked each month is equated to the number 29, 3. This is the average value of each month. However, if the month is not worked out in full, this indicator decreases. But it is worth noting that if an employee is absent during this period, the coefficient remains full, equal to 29.3 days.

Calculation example, with a fully completed billing period

How is study leave calculated for part-time students if they have worked all year? Everything is quite simple here, but it is worth analyzing the calculation using a specific example.

An employee has been with the organization for over a year. He entered a higher educational institution, received a certificate-call for ten days, from September 10, to pass an intermediate certification. Now the employee writes an application for granting him study leave, attaches a certificate-call. Based on the order, certificate and note-calculation according to the established formula, vacation pay is calculated for this employee. Vacation is provided from the tenth to the nineteenth of September.

Specific calculation example

For the billing period taketwelve months: from September 2017 to August 2018. Let's say the first two months the employee received thirty thousand rubles. Since November 2017, his salary has increased to 35,000 rubles. He was given one-time financial assistance in December 2017 for the New Year (one thousand rubles). All months are fully worked out by the employee.

In this case, the amount of earnings for calculating vacation is: 30,0002 + 35,00010=410,000 rubles. Financial assistance is not included in the calculation of the average.

How is study leave calculated next? It is necessary to calculate the number of days in a year taken into account. Since this employee worked without absenteeism, sick leave, and so on (full months), this figure is: 29, 312=351, 6 days.

Thus, for one day of vacation, the employee should receive: 410,000/351, 6=1166 rubles 10 kopecks. For the entire vacation, that is, for ten days, he will be credited 11,661 rubles. Vacation pay minus taxes and other mandatory deductions. This example clearly shows how the payment of study leave is calculated for a fully completed billing period.

If the year is not fully completed

It is a little more difficult to understand how the study leave payment is calculated if there were holidays or sick leave in the billing period. However, everything becomes clear if explained with a specific example.

Suppose an employee of an organization has worked at the enterprise for four months since May 2017. In September 2017, he brought a call certificate fromhigher educational institution for five days, in connection with the passage of intermediate certification. In June 2017, the same employee was on sick leave (duration - five days). This fact confirms the disability certificate. And in August, he took one day on the donor's certificate. How to calculate the study leave pay in this case? You need to find two indicators: directly the amount of all payments that go into the calculation, as well as the number of days needed to determine the amount of vacation pay.

How to calculate vacation

May 2017 was fully worked out by the employee, that is, 29, 3 days, the salary was 15,000 rubles.

June worked out partially. So, the number of days is calculated. To do this, you need a formula: X29, 3, where X is the number of days of the month minus non-working days). Then the indicator is divided by the number of days of the month. That is, for this example, the calculation is as follows: (30-5)29, 3=732.5. We divide this figure by 30 days. The coefficient was 24.42 days. The amount, excluding disability benefits, amounted to 12,000 rubles.

August is also not fully worked out. So: (31-1)29, 3/31 \u003d 28, 35 days. Salary, minus payment for one day, is 13,500 rubles.

July worked out completely - 29, 3 days. Salary - 16,000 rubles.

So the amount to be calculated is 15,000 + 12,000 + 13,500 + 16,000=56,500 rubles.

Number of days: 29, 3 + 24, 42 + 28, 35 + 29, 3=111, 37.

Thus, the amount for one day of vacation was:56 500/111, 37=507 rubles 32 kopecks, and for the entire vacation period, that is, for five days, 2536 rubles 60 kopecks. They pay this benefit minus thirteen percent.

What is the difference between a study leave and another one

How to calculate the amount of study leave is now clear. However, what are the differences between the main and this type of additional leave? It is worth remembering that when the next vacation falls on holidays, it is extended. That is, a holiday does not count as vacation pay, it is not paid. What about study leave? It is not extended. That is, it does not shift on holidays.

How to calculate vacation pay for study leave if it coincides with sick leave? Here the employee will have to choose. If in the case of the next employee has the right to extend the sick leave, then with the educational one there is no such right. This is the main difference between this type of vacation.

Many workers manage to combine work and education. For this reason, the legislation firmly stipulates the possibility of obtaining additional leave, which is called educational or student. It is provided to the employee on the basis of a certificate-call from the educational institution. Also, the employee must write an application with a request to issue him this type of vacation. However, this is possible only for those who receive the first education of this level. If an employee already has a secondary education, and he is going to get a higher education, he can safely count on receiving study leave. How is study leave calculated?As well as the main one, that is, taking into account the average wage. There are many similarities associated with paying for both types of vacation. However, there are also differences. It should be noted that 12 months preceding the start date of the study leave are taken as the billing period. After the end of the session, the employee must submit a certificate confirming that he was in an educational institution.