The labor legislation of the Russian Federation obliges the employer to pay the employee for study leave. In turn, an employee who combines work with training has the right to receive appropriate compensation if: he is receiving education for the first time or already has a professional education, but is sent by the employer for training (which must be formalized by a training agreement, which is concluded between the employee and the employer in writing). Work leave is paid based on the average earnings, which is calculated from the salary for the last 12 months.
Necessary
- In order to pay for your study leave, you need to arrange it correctly. Documents for registration of study leave:
- 1. Application of the employee for the provision of educational leave;
- 2. Help-call from the educational institution
- 3. Order on the appointment of a vacation (According to the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 "On approval of unified forms of primary accounting documentation for labor accounting and remuneration", must have a unified form No. T-6)
- 4. If the average earnings remain for the period of study leave, then a note-calculation of vacation pay;
- 5. Confirmation certificate from an educational institution;
- 6. Application for a refund of the cost of tickets (with attached tickets), in cases established by the Labor Code of the Russian Federation (Art. 173)
- 7. Application for a reduction in the working week, in cases provided for by the Labor Code of the Russian Federation.
- When calculating the study leave, the employer should be guided by:
- 1. Labor Code of the Russian Federation;
- 2. Decree of the Government of the Russian Federation of 24.12.2007, No. 922 "On the specifics of the procedure for calculating average wages";
- 3. Tax Code of the Russian Federation
Instructions
Step 1
First, you need to calculate vacation pay during your studies. “All payments provided for by the remuneration system (regardless of the source of such payments: from profit after taxation or at the expense of reducing expenses, etc.) for the 12 months preceding the month in which the study leave begins, we divide by 12 and by 29, 4, Thus, we get the average daily earnings, then we multiply it by the number of calendar days of vacation, we get the amount of vacation pay, withhold personal income tax and pay the employee no later than 3 days before the start of study. When calculating the average earnings, one should be guided by the Labor Code of the Russian Federation and the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the specifics of the procedure for calculating the average wage."
Step 2
The employer is then required to pay the applicable taxes. “As for income tax, vacation pay associated with study leave, as well as travel expenses, are taken into account in labor costs (clause 13 of article 255 of the Tax Code of the Russian Federation), if provided for by the Labor Code of the Russian Federation. If the employer provides (collective or labor agreement) payment of average earnings for the period of study leave, to persons receiving a second higher education or in institutions that do not have state accreditation, and other compensations not provided for by the Labor Code of the Russian Federation, then such expenses are not included in expenses that reduce taxable profit on the basis of clause 24 of Art. 270 of the Tax Code of the Russian Federation.
Step 3
"The amounts of payment in connection with study leave are subject to insurance premiums, as well as insurance premiums for compulsory insurance against industrial accidents and occupational diseases."
