Instructions: how to mark study leave on your time sheet

General requirements

All employers are required to organize the keeping of records of time worked by subordinates. Accounting responsibilities either lie with the manager or are delegated to a responsible employee. For example, an accountant, secretary or personnel officer. It is permissible to assign accounting responsibilities to the heads of structural divisions of the enterprise if the company has a solid staff.

Hours worked and shifts must be recorded in specialized accounting forms - timesheets. You can use standardized forms or develop your own.

The unified forms are reports T-12 and T-13, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. State employees are required to work according to a separate form - OKUD 0504421, approved by Order of the Ministry of Finance No. 52n dated March 30, 2015.

Accounting Rules

The chosen form for accounting must be fixed in the accounting policy of the organization. If the company decides to work using its own forms, then indicate the procedure and rules for filling out the accounting form. Familiarize yourself with the provisions with the responsible employees against their signature.

The designated employee maintains daily records of hours worked. For this purpose, appropriate marks are made in the forms. Working hours are reflected in days of actual attendance. And all deviations are recorded in the report card under special codes.

Codes are universal designations of the reasons why an employee was absent from the workplace. The reasons can be either valid: a business trip, illness or training, or disrespectful: absenteeism, downtime due to the fault of the employee, no-shows, etc. For example, how study leave is noted on the report card, we will analyze further.

Duration and payment of study leave

Since the type of education varies, it is quite natural that the law establishes not only the possibility of receiving leave, but also the moment of the maximum number of days a worker can take it and how exactly he will be paid for by his employer.

If these are various entrance tests, as well as passing state exams or other final or intermediate certification, then this type of leave is not paid and is provided only for 15 days, for state. exams, it can be increased to 1 month, depending on their number. To write and defend a thesis, leave is not paid, but is provided for up to 4 months.

Depending on the type of educational institution, the duration of leave varies.

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

The average salary remains the same when passing intercourse exams or studying in a shortened form; vacation periods in such cases vary from 40 to 50 days. If a person is a scientific or teaching worker, then at the time of increasing the level of his education he can receive a vacation of one month plus the time spent traveling to the place of study.

Study leaves: basic provisions

Employees who combine work with training are entitled to study leave. Moreover, it is important to meet a number of conditions:

1. You can only get leave from your main place of work. Part-time workers are not entitled to paid periods; they will have to take unpaid time off.
2. We are talking about education being received for the first time. For example, you cannot claim compensation when receiving a second higher education. Although the employer has the right to pay for training periods at its discretion.
3. When studying full-time, only unpaid leaves are provided (Article 173 of the Labor Code of the Russian Federation).
4. Full-time and part-time forms of education are subject to paid vacation periods (Article 173 of the Labor Code of the Russian Federation). Their terms are limited. Claiming for longer paid periods is not permitted. But payment in excess of the norm is possible at the discretion of the employer.
5. Absence will have to be documented. To do this, the employer is provided with a special form - a summons certificate. You need to receive a summons certificate in advance at the place of study.
6. The educational program must undergo state accreditation.

Read about the rules for registering and calculating vacation pay for the period of study in the material “How payment for study leave is calculated in 2020.”

Procedure for granting study leave

How is the duration of 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 when studying at a secondary vocational institution (vocational school)

Registration of study leave

Despite the age category and position held by the employee, it is quite common for the employee to study somewhere. This could be the option of obtaining a first or second higher education, taking advanced training courses, and much more.

However, it should be noted that you can only get such time for training at the place of your main job; part-time workers are not provided with such leave. Also, study leave is in no way tied to other types of leave and can be taken even while on any of them, provided that the leave is interrupted for the period of study leave.

But here everything depends on the desire of the management. If study leave coincides with annual leave, the employer has the right to refuse to provide study leave and send the employee on his next annual leave.

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

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.

These can be included. Firstly, an organization that provides educational services for workers must 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 invitation to the session, which is also quite sufficient.

Secondly, you can use the opportunity of this type of absence from the workplace only by receiving your first education at this level. For example, first secondary specialized, higher, etc. If this is a second education at the same level, all rights of the employee to receive study leave are retained, with the exception of the management’s obligation to provide it once a year, in such a situation everything will be decided by the employer.

However, there are several nuances regarding educational levels. Therefore, when resolving this issue, it is necessary to fairly refer 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 call help.

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

Go to Calculation of penalties for each day of delay in delivery of goods

Therefore, if an employee who has a bachelor’s degree, after getting a job, entered a master’s program, this will not be considered receiving a second higher education, but receiving a higher education (the second stage of the first higher education).

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

How to mark study leave on a report card

Depending on the type, educational leave in the report card is designated as paid or unpaid.

If the employee has the right to paid days, then indicate “U” or the digital code “11” in the accounting form. This means additional leave in connection with training while maintaining the average salary.

Example 1. With payment

Let's look at an example of how paid study leave is indicated on a report card.

If the organization uses letter codes:

If digital codes are used:

If a specialist does not have the right to paid days or the maximum period of study leave has already been exhausted, then indicate “UD” or the digital code “13” on the report card. This means additional leave in connection with training without pay.

Example 2. No payment

An example of how study leave without pay is indicated on the report card.

Maintaining and filling out timesheets

Working time is an important component of accounting for any organization. With its help, it is possible to control the activities of the enterprise and discipline subordinates. To simplify the procedure, a unified form in the form of a time sheet was specially developed.

Each enterprise appoints a responsible employee (from the HR department, accounting department, etc.) who specializes in keeping time sheets. It is compiled based on the specifics of the company’s activities and the number of personnel.

Time sheets in organizations of all forms of ownership are kept by an authorized person. It is appointed by order of the head of the organization. Signed by the head of the department and the HR employee. The completed document is submitted to the accounting department in a timely manner. The smaller the organization, the shorter this path.

Special letter designations are used for filling. Any educational leave in the report card is designated by the letter U. Its various subtypes have variations with an abbreviated designation. All codes can be found in the article about symbols in timesheets.

Types of absence in connection with studies are usually designated by personnel officers in different ways. We show in the table how study leave is indicated on the report card. Numerical and alphabetic designations that can be used in practice are given. The main principle is uniformity. In accordance with it, either letters or numbers are used in the report card.

We suggest you read: How to change your vacation time

The table shows the symbols used by personnel officers. Below we will clearly show how to mark study leave on your report card.

Instructions for filling out the T-13 report card

Let's determine a step-by-step algorithm for filling out the T-13 form. Entries must be made daily, based on actual employee performance. The timesheet is drawn up for one calendar month, starting on the first day of the month and ending on the last day of the month. A separate line is allocated for each employee. Combining or summarizing entries is not permitted.

How to reflect study leave on the T-13 report card:

1. In columns 1-3 of the form, reflect the employee’s personal information. Write down his full name, personnel number, and serial number on the form.
2. Column No. 4 is intended for daily recording of attendance notes at the workplace. Days of attendance o or “01”. Designate the period of study leave as “U” or “11” if the days were paid. And “UD” or “13” if the average earnings were not maintained.
3. In columns 5 and 6, it is necessary to calculate the total values ​​of days and hours actually worked.
4. Columns 7 and 8 are filled out based on accounting data and information on accruals made.
5. In column 9, indicate information about the time (hours) worked, taking into account the classification of types of payment.
6. In columns 10 and 12, indicate the codes that explain the reason for the specialist’s absence from the workplace. Also include the number of hours.

The finished timesheet is signed by the responsible employee. Then it is submitted to the head of the company for approval. Accounting registers must be stored for at least 12 calendar months.

When provided

The state has taken care of guarantees and compensation for those who combine work with education. According to the Labor Code of the Russian Federation, study leave is a type of additional leave. Some personnel officers are at a loss, not knowing how study leave is indicated on the report card or what symbol to use for it.

The rules for provision are determined by the rules from Articles 173-176 of the Labor Code. Citizens studying the following programs have the right to receive additional days of study:

• bachelor's, specialist's, master's degrees in higher education organizations;
• advanced training based on university programs;
• secondary vocational education in colleges;
• general secondary education.

According to the requirements of Art. 177 of the Labor Code of the Russian Federation the following conditions must be met:

• the citizen receives education at a specific level for the first time;
• the educational organization must have state accreditation;
• training takes place via correspondence or part-time forms;
• availability of a summons certificate from an educational organization.

Types of vacation

The types and duration of vacations depending on educational programs and forms of training are presented in the table.