Leading researcher how many vacation days. The duration of the vacation of the researcher. Vacation of research workers Duration of vacation of a research worker

). The number of calendar days of vacation does not include non-working days. holidays if they fall within the period of the annual main and additional vacations. The annual additional paid leave is calculated separately and is summed up with the annual basic paid leave (lasting 28 calendar days), and in aggregate terms they constitute the total duration of the annual paid leave. For example, if you are eligible for 10 days of additional leave that is added to your main leave of 28 calendar days, the total length of your annual paid leave would then be 38 calendar days.

Who rests longer than others: the right to an extended vacation

In the decree of the Government of the Russian Federation of May 14, 2015 No. 466, the list of positions was approved educational institutions(general education, educational institutions of primary, secondary and higher vocational education and others), work in which gives the right to annual extended paid vacations lasting 56 or 42 calendar days, depending on the type of institution and position.

The right to extended vacations is enjoyed by university researchers occupying established posts and having academic degree Doctors of Sciences - for 48 working days, and for Candidates of Sciences - 36 working days (Resolution of the Government of the Russian Federation of August 12, 1994 No. 949).

By separate federal laws, the duration of vacations workers performing research and development work, increased. So, for example, in accordance with Art. 5 of the Federal Law of the specified category of workers when fulfilling works that use toxic chemicals related to chemical weapons, and works on liquidation of facilities for the production of chemical weapons, vacation duration is set 56 calendar days, and for some employees - 49 calendar days.

Extended leave is granted to employees of health care organizations who diagnose and treat HIV-infected patients, as well as employees of organizations in which work is associated with materials containing the human immunodeficiency virus - 36 working days, in accordance with the Procedure for granting benefits to employees at risk of infection with the immunodeficiency virus a person while fulfilling his official duties(Resolution of the Government of the Russian Federation of April 3, 1996 No. 391).

Federal civil servants of the civil service(Article 46 of the Federal Law ""). The total duration of annual paid leave (basic and seniority) is differentiated from 40 to 45 calendar days depending on the position held. At the same time, additional leaves for irregular working hours, as well as in connection with difficult, harmful and (or) dangerous conditions of the civil service are provided in excess of the above-mentioned annual paid leave. Norms labor law to relations connected with the civil service, and, in particular, to the procedure for granting and duration of basic and additional paid vacations, are not applied (Article 73 of the Federal Law "").

Vacation working people with disabilities is 30 calendar days(Article 23 of the Federal Law).

Who is granted additional paid vacation

Employees engaged in work with harmful and (or) hazardous working conditions (the list of such work, the duration of the leave and the conditions for its provision are approved by the Government of the Russian Federation) are provided annual additional paid vacation ().

Additional leaves for work with harmful working conditions are provided to employees in accordance with the List of industries, workshops, professions and positions with harmful working conditions, work in which gives the right to additional leave and a shorter working day (). This List operates in accordance with. The procedure for granting additional leave for work with harmful working conditions is enshrined in Art.

Certain categories of employees are set for additional annual leave for a special nature of work, for example, employees with irregular working hours (), citizens of working age working in the Far North and equivalent areas(the duration of this leave, the procedure for granting and combining annual paid leaves and the corresponding compensations associated with the use of the leave are established in,). The duration and conditions for granting this leave are determined by the Government of the Russian Federation ().

Annual additional paid vacations are provided in other cases provided for by the Labor Code of the Russian Federation, federal laws, as well as decrees of the Government of the Russian Federation. For example, additional leave of up to four calendar days is granted to workers of industrial and production personnel of the coal, shale, mining industries and certain basic industries for a multi-shift operation (Resolution of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of the USSR No. 647 dated July 2, 1990).

General practitioners (family doctors) and their nurses an annual additional paid three days vacation for continuous work in these positions over three years(Resolution of the Government of the Russian Federation of December 30, 1998 No. 1588 "").

Employers, taking into account their production and financial capabilities, can independently establish additional holidays for employees. The procedure and conditions for their provision 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.

Leave in case of employment with irregular working hours

Workers with irregular working hours an additional annual paid vacation is granted, the duration of which cannot be less than three calendar days ().

The collective agreement or the internal labor regulations of the employing organization should provide for the duration of additional paid leave with irregular working hours, taking into account the amount of work, the degree of labor intensity, the employee's ability to perform his labor functions outside the normal working hours, etc.

Rules for granting additional annual paid leave workers with irregular working hours in organizations funded by funds federal budget, approved by Decree of the Government of the Russian Federation of December 11, 2002 No. 884. This additional leave is granted individual workers organizations funded from the federal budget for work with irregular working hours. The main condition for the provision of this additional leave is the periodic need for employees to fulfill their labor functions outside of normal working hours.

Payment for additional vacations provided to employees with irregular working hours of employing organizations financed from the budget (federal, constituent entity of the Russian Federation and local government) is made from the wage fund.

Payment for additional vacations provided to employees of other organizations in accordance with collective agreements and other local regulations adopted in them is made at the expense of own funds organizations (employers).

Certain categories of workers have the right to use annual paid leave at their request at a time convenient for them. These categories of workers include, for example:

• workers under the age of 18 ();
• husbands whose wives are on maternity leave (during the period of this leave);
• spouses of military personnel, whose leave may be provided simultaneously with the leave of their husbands (wives) (paragraph 1 of article 11 of the Federal Law of May 27, 1998 No. 76-FZ "");
• parents (guardians, trustees) working in the Far North region and equivalent areas, who have the right to receive annual paid leave or part of it (at least 14 calendar days) to accompany a child under the age of 18 who enters an educational institution of secondary or higher vocational education located in another area ();
• persons working part-time ();
• participants in the Great Patriotic War, disabled war veterans, war veterans, including disabled people, labor veterans (- Federal Law of January 12, 1995 No. 5-FZ "On Veterans");
• Heroes of the Soviet Union, Heroes Russian Federation and full holders of the Order of Glory (clause 3 of article 8 of the Law of the Russian Federation of January 15, 1993, No. 4301-1 "");
• Heroes of Socialist Labor and full holders of the Order of Labor Glory (Article 6 of the Federal Law of January 9, 1997 No. 5-FZ "");
• persons awarded with the badge "Honorary Donor of Russia" (Article 23 of the Federal Law of July 20, 2012 No. 125-FZ "");
• persons who have received or have suffered radiation sickness and other diseases associated with radiation exposure as a result of the Chernobyl disaster or with work to eliminate its consequences, persons with disabilities as a result of the Chernobyl disaster, participants in the liquidation of the disaster, citizens evacuated from the exclusion zone and resettled from the resettlement zone, and some others persons exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, other accidents at military and civil nuclear facilities, tests, exercises and other work related to any types of nuclear installations (- RF Law of May 15, 1991 No. 1244-1 " O social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant ").

Vacation schedule: the ability to reschedule and recall from vacation

Annual paid leave must be provided within the timeframe established by the vacation schedule. This leave must be extended or postponed for another period in case of temporary disability of the employee or when the employee performs public duties during the vacation, if this provides for release from work or in other cases provided for by laws, local regulations (). When postponing the annual paid leave in these cases to another period, the employer must take into account the wishes of the employee.

Another procedure is established for the postponement of annual paid leave, if the employee was not paid in a timely manner for the vacation time or the employee was warned about the start time of the vacation later than two weeks before its start. In this case, the employer, upon the written application of the employee, is obliged to postpone the annual paid leave for another period agreed with the employee.

In exceptional cases, in order to avoid adverse consequences for the employer, the annual paid leave may be postponed with the employee's consent to the next working year. This leave must be granted to the employee no later than 12 months after the end of the working year for which the given annual paid leave is granted. At the same time, he can join a new vacation.

If the employee is under 18 years of age or is engaged in work with harmful or hazardous working conditions, then the transfer of vacation is not allowed.

Employees with two or more children under the age of 14, as well as employees with a disabled child under the age of 18, single mothers raising a child under the age of 14, fathers raising a child under 14 without a mother can additional leave without retention wages lasting up to 14 calendar days, which, upon the written application of the employee, are fully or partially joined to the annual paid leave (). When transferring annual paid leave in the cases considered in our article, this additional leave without pay cannot be transferred to the next year ().

It is possible to divide the annual paid leave into parts. This is allowed by agreement between the employee and the employer (). At the same time, it is not determined how many parts the leave can be divided into, but in all cases at least one of the parts of this leave must be at least 14 calendar days, which complies with the requirements of the Convention of the International Labor Organization of June 24, 1970 No. 132.

Early recall of an employee from vacation is allowed only with his consent. The refusal of the employee and his absence from work before the end of the leave granted to him is not considered a violation labor discipline... The employee's withdrawal from vacation must be properly formalized by issuing an order or instruction by the employer. The part of his leave that has not been used due to the employee's recall must be granted at the choice of the employee at a time convenient for him during the current working year, or added to a new leave for the next working year.

It is prohibited to recall pregnant women, employees under 18 years of age, as well as employees engaged in work with harmful and (or) dangerous working conditions from vacation.

The part of the leave that exceeds 28 calendar days can be replaced monetary compensation(). In addition, when summing up or transferring leave to the next working year, monetary compensation may replace the part of each annual paid leave exceeding 28 calendar days. Replacement of part of the vacation with monetary compensation is made upon a written application from the employee.

Certain categories of workers (pregnant women, workers under the age of 18, persons employed in jobs with harmful and (or) hazardous working conditions, for the sake of protecting their health) cannot be replaced with monetary compensation ().

Dismissal and vacation: exercising the right to rest

The employee must be given the opportunity to exercise the right to leave. Upon dismissal, the employee is paid monetary compensation in all cases, regardless of the reason for dismissal, for all unused holidays by the day of dismissal (). At the request of the employee, instead of compensation for unused vacations, he may be granted leave with subsequent dismissal (except in cases of dismissal for guilty actions). In this case, the last day of the vacation is considered the day of dismissal. This date is entered in the work book as the date of dismissal.

If the dismissal of an employee is made due to the expiration of the term of the employment contract, then leave with subsequent dismissal may be granted, provided that the vacation time in whole or in part exceeds the term of this contract. In this case, the last day of vacation is also considered the day of dismissal, which is entered in the work book as the date of dismissal.

If unused vacation with the subsequent dismissal is given to the employee upon termination of the employment contract on the initiative of the employee, he has the right to withdraw his letter of resignation, provided that this vacation has not yet begun, that is, before the day of the start of the vacation, and another employee has not been invited to his place by way of transfer.

Related documents

• Resolution of the Government of the Russian Federation of May 14, 2015 No. 466
• Resolution of the Government of the Russian Federation of August 12, 1994 No. 949
• Federal Law of November 7, 2000 No. 136-FZ
• Resolution of the Government of the Russian Federation of April 3, 1996 No. 391
• Resolution of the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions dated July 2, 1990 No. 647
• Resolution of the Government of the Russian Federation of December 30, 1998 No. 1588
• Resolution of the Government of the Russian Federation of December 11, 2002 No. 884

Read about how to calculate the vacation for part-time work, whether the head of the company should write a vacation application, whether an employee can take a vacation for five calendar days from Monday to Friday and much more.

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Summer is a traditional time of holidays, including for teachers and researchers... These categories of workers are entitled to extended annual leave, as well as other types of leave.

Extended annual leave

All employees in the institution are provided with annual leaves with preservation of their place of work (position) and average earnings in accordance with Art. 114 of the Labor Code of the Russian Federation. The main annual paid leave is provided to employees for 28 calendar days. In some cases, employees are provided with an extended annual basic paid leave (lasting more than 28 calendar days).

Pedagogical workers provided an annual core elongated paid vacation, the duration of which is established by the Government of the Russian Federation (Article 334 of the Labor Code of the Russian Federation). Currently, the Resolution of May 14, 2015 N 466 "On annual basic extended paid vacations" (hereinafter - Resolution N 466) is in force. Also, in accordance with paragraph 3 of part 5 of Art. 47, part 7 of Art. 51 and part 4 of Art. 52 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" (hereinafter - Law N 273-FZ), extended leave is given to the heads of educational organizations and their deputies.

The recent Decree of the Government of the Russian Federation of 07.04.2017 N 419 introduced amendments to Decree N 466. The changes concern the leave of teachers of atypical educational organizations.

So, according to Part 5 of Art. 77 of Law N 273-FZ in order to identify and support persons who have shown outstanding abilities, as well as those who have achieved success in educational, scientific and research, creative and physical culture and sports activities, in educational organizations specialized structural units ... There are also educational organizations that have the right to implement basic and additional educational programs that do not belong to the type of such educational organizations (atypical educational organizations). The peculiarities of the organization and implementation of educational activities by them are established by the Ministry of Education and Science of Russia.

The staffing table of an atypical educational organization, which determines the list of positions and the number of staff members of teachers, is a local normative act and is approved by its head. The appendix to Resolution N 466, which sets the duration of the leave for teachers, is supplemented by Section V, which sets the duration of extended leave for employees of such organizations.

The duration of vacations is set for various groups of the Nomenclature of positions of teaching staff, approved by Decree of the Government of the Russian Federation of 08.08.2013 N 678 (hereinafter referred to as the Nomenclature) (table N 1).

Table N 1

Length of extended leave for employees of non-standard educational organizations

In addition to teaching staff, extended annual leave is provided scientists... According to the Decree of the Government of the Russian Federation of 12.08.1994 N 949 "On annual leave of scientific workers with a scientific degree", scientific institutions financed from the federal budget are given the right to establish annual paid leave for scientific workers with a scientific degree:

Doctors of Science - 48 working days;

PhD candidate - 36 working days.

These vacations are granted to scientific workers holding full-time positions, scientific degrees for which are provided for by tariff and qualification requirements, agreed and approved in the prescribed manner.

Long leave of teachers

Pedagogical workers have the right to long leave for a period of up to one year at least every ten years of continuous pedagogical work in the manner established by the Ministry of Education and Science of the Russian Federation (from article 335 of the Labor Code of the Russian Federation, clause 4 of part 5 of article 47 of Law N 273-FZ) ... Currently, a similar Procedure is approved by the Order of the department of 05/31/2016 N 644 (hereinafter - Order N 644). The right to long-term vacations is held by teaching staff who fill the positions named in section I of the Nomenclature: teaching staff of universities, school teachers, coaches, educators, counselors, etc.

The right to long-term leave is granted at least every ten years of continuous pedagogical work(Clause 2 of Order N 644).

The length of service of continuous pedagogical work is established by the institution in accordance with the records in work book or on the basis of other duly executed documents confirming the fact of continuous pedagogical work (clause 3 of Order N 644).

Clause 5 of Order N 644 stipulates that the duration of a long vacation, the sequence of its provision, its division into parts, an extension on the basis of a certificate of incapacity for work during the period of being on a long vacation, the addition of a long vacation to the annual basic paid vacation, the provision of a long vacation to part-time workers, payment at the expense of funds received by the organization from income-generating activities, and other issues not provided for by Order N 644, are determined by the collective agreement.

Institutions independently establish the possibility and need to pay for long vacations educators... By the way, such vacations are paid at the expense of the institution's own income. In the event that the institution establishes in the collective agreement that the extended leave is paid or partially paid, it is necessary to establish the procedure for its payment. This can be the average earnings, a percentage of the average earnings, a fixed amount per month, etc.

Other vacations

Teaching staff may be entitled to additional leave on the general basis stipulated by the Labor Code of the Russian Federation.

Annual additional paid leaves are granted to employees employed in jobs with harmful and (or) hazardous working conditions, employees with a special nature of work, employees with irregular working hours, employees working in the Far North and equivalent areas. In addition, employers, taking into account their production and financial capabilities, can independently establish additional holidays for employees. The procedure and conditions for the provision of these leaves 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.

Annual additional paid leave is granted to employees whose working conditions at their workplaces, according to the results special assessment working conditions are classified as hazardous working conditions of the 2nd, 3rd or 4th degree, or hazardous working conditions (Article 117 of the Labor Code of the Russian Federation).

Employees with irregular working hours are provided with additional annual 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(Article 119 of the Labor Code of the Russian Federation). The rules for granting such leave to employees with irregular working hours in federal government institutions approved by the Decree of the Government of the Russian Federation of 11.12.2002 N 884.

The list of positions of employees with irregular working hours who are entitled to additional leave is established by the internal labor regulations or other regulatory enactments of the institution. When employees are included in this list overtime work not paid, but compensated by additional leave. The condition on the establishment of irregular working hours must be included in the employment contract with the employee.

The list of positions of employees with irregular working hours includes managerial, technical and business personnel and other persons whose work during the working day cannot be accurately recorded, persons who distribute work time at their own discretion, as well as those whose working time, by the nature of the work, is divided into parts of an indefinite duration.

The employee has the right to additional leave regardless of the length of work in conditions of irregular working hours.

The additional leave granted to employees with irregular working hours is summed up with the annual basic paid leave (including extended leave), as well as other annual additional paid leaves.

Thus, institutions independently establish a list of positions for employees, including teaching staff with irregular working hours. Moreover, in the highest educational institutions you can take into account the recommendations of the USSR Ministry of Higher Education, given in the Instructional letter of 10.07.1980 N 26. According to this Letter, workers with irregular working hours include:

Vice-rectors and their deputies (except for the vice-rectors for academic and scientific work);

Deputy Deans;

Heads of circles of educational institutions;

Deputy Head of the Department for Research Work;

Directors of botanical gardens, heads of seed production departments (in agricultural universities);

Head of the student design bureau;

Heads of agrobiological, meteorological, machine testing, magnetic, geographic, aerological stations;

Heads of weather forecast bureaus, cartographic bureaus;

Heads of biological, geodetic, geophysical and other educational and scientific bases;

Heads of the educational laboratory, veterinary clinic, experimental field, nursery, etc.

Vacation and compensation

The main vacation is paid on the basis of the average wage, for the calculation of which all types of payments provided for by the remuneration system used by the respective employer are taken into account, regardless of the sources of these payments (Article 139 of the Labor Code of the Russian Federation). The regulation on the specifics of the procedure for calculating the average wage was approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922.

According to Art. 126 of the Labor Code of the Russian Federation, the part of the annual paid leave exceeding 28 calendar days, upon written application of the employee, can be replaced with monetary compensation.

When summing up annual paid leave or transferring annual paid leave to the next working year, monetary compensation may replace a part of each annual paid leave exceeding 28 calendar days, or any number of days from this part.

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

In any mode of work, the average wage of an employee is calculated on the basis of the actually accrued wages and hours actually worked by him for 12 calendar months preceding the period during which the employee retains the average wage. In this case, a calendar month is considered to be the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February to the 28th (29th) day inclusive).

Average daily earnings for vacation pay and compensation for unused vacations are calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (the average monthly number of calendar days).

The average daily earnings for the payment of vacations granted in working days, as well as for the payment of compensation for unused vacations, is determined by dividing the amount of accrued wages by the number of working days in the calendar of a six-day working week.

The collective agreement, local normative act may provide for other periods for calculating the average wage, if this does not worsen the situation of employees.

Vacation planning

Institutional expenses, including vacation pay, should be planned:

In the budget estimate - for state institutions;

In terms of financial and economic activities (FHD) - for budgetary and autonomous institutions.

These documents are accepted at the beginning of the financial year. In connection with the introduction of amendments to Resolution No. 466, atypical educational institutions were obliged to provide extended leave to their teachers. This will require an increase in the cost of vacation pay and accruals on them. The increased amount of costs should be included in the FHD plan or budget estimates of the institution.

Leave for the main annual leave, for additional leave, as well as for long leave (if it is paid at the institution) should be calculated using reserves for future expenses.

According to clause 302.1 of the Instructions for the Application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter referred to as Instruction N 157n), institutions on account 40160 "Reserves for future expenses" form reserves for obligations that are not determined by the amount and (or ) execution time. Including on this account, reserves are formed for obligations for the upcoming payment of vacations for actually worked hours and accruals for the amount of these payments. The procedure for the formation of reserves, including the types of reserves, methods for assessing liabilities, the date of recognition, etc., is established by the institution as part of the formation of the accounting policy.

In practice, used two main methods of accrual and the use of the reserve for future expenses for the payment of vacations:

As of December 31 of each year, the number of vacation days not taken by the employees of the institution is calculated and multiplied by the average daily wage;

During the next year, the amount of the reserve is used, and as of December 31, the balance (if any) is reversed, and the new calculated amount of the reserve is taken into account.

The second option is more time consuming, but more accurate. The vacation pay earned by each employee is calculated on the last day of each month. This amount is charged to the reserve. At the end of the next month, the calculation is done again. If the employee does not go on vacation, the previously accrued reserve is canceled, the newly calculated one is placed. If the employee goes on vacation, vacation pay is accrued from the reserve. If there is an excess of the amount of the accrued reserve, it is charged as an expense. The latter method involves the use of automation of calculating the reserve and charges due to it, since doing it manually is too laborious. However, if the accounting program is configured properly once, then all further accruals and reversals are carried out automatically.

In this way, it is also advisable to accrue vacation pay for a long vacation - from the month when the employee has the right to the said vacation, the amount of vacation pay is calculated in the manner prescribed by the local regulatory act of the institution. At the end of the next month, a new calculation is made (if necessary, if long leave is paid based on wages). If a long vacation is paid in a fixed amount, there is no need to re-accrue the reserve, but you only need to check which of the employees has the right to a long vacation (the reserve is charged), and who has the right to it in the current month (the reserve is used).

In addition to the amount of vacation pay itself, the amount of insurance premiums must be included in the reserve. It can be calculated as the amount of vacation pay multiplied by the premium rate, excluding the limit on the calculation of insurance premiums. If the institution has employees whose payroll exceeds the contribution limit, an adjustment factor can be calculated — the ratio of the previous year’s contributions to the payroll fund. By this factor, multiply the amount of calculated insurance premiums from vacation pay charged to the reserve.

Accounting

In accounting, the formation of reserves for the payment of vacations, including accruals for payments for wages, is reflected by the entry:

Account debit 0 40 120 211 "Payroll Expenses",

or Debit account 0 40 120 213 "Expenses for accruals for payments for wages",

or Debit of account 0 10900 000 "Costs of manufacturing finished products, performance of works, services"

Credit account 0 40160 211 "Reserve for future expenses for paying holidays"

or Credit account 0 40160 213 "Reserve for future expenses for accruals on payment of wages when paying for vacations."

At the same time, the accrual of deferred liabilities is reflected by the entry:

Account debit 0 50690 211 "The right to assume obligations for other regular years (outside the planning period) for wages"

or Debit of account 0 50690 213 "The right to assume obligations for other regular years (outside the planned period) for accruals for payments for wages"

Account credit 0 50299 211 "Deferred liabilities for other regular years (outside the planning period) for wages"

or Credit account 0 50299 213 "Deferred obligations for other regular years (outside the planned period) for accruals for payments for wages"

A commitment was made for the amount of the created reserve for the payment of long vacations, as well as for the amount of accrued insurance premiums within the created reserve for the payment of vacations.

The accrual of expenses (settlements for obligations), for which a reserve was previously formed, is reflected as follows:

Account debit 0 40160 211 "Reserve for future expenses for the payment of vacations"

Credit account 0 30211 730 "Increase in payables on wages"

Reflected the use of a previously accrued reserve in terms of the amount of vacation pay;

Account debit 0 40 160 213 "Reserve for future expenses for accruals for payment of wages when paying for vacations"

Credit account 0 30302 730 "Increase in payables on insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood ",

or Credit account 0 30306 730 "Increase in arrears of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases",

or Credit account 0 30307 730 "Increase in arrears of insurance contributions for compulsory health insurance to the Federal MHIF",

or Credit account 0 30 310 730 "Increase in arrears of insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor pension"

Reflected the use of a previously accrued reserve in terms of the amount of accruals for vacation pay.

At the same time, the obligations of the institution of the current financial year to pay vacation pay are reflected:

Account debit 0 50610 211 "The right to assume obligations of the current year on wages"

or Debit of account 0 50610 213 "The right to assume obligations of the current year for accruals for payments for wages"

Account credit 0 50211 211 "Commitments of the current year for wages"

or Credit account 0 50211 213 "Accepted obligations of the current year for accruals for payments for wages"

A commitment has been made for the current financial year to pay vacation pay and accruals on them.

In addition, previously accrued deferred liabilities are reversed at the same time.

If the accrued amount of vacation pay and contributions to funds from the amount of vacation pay has exceeded the previously formed reserve, the excess amount is charged as a regular expense for the current fiscal year. In some cases, it should be accrued as deferred expenses (if the employee's vacation goes to the next year).

Personal income tax is withheld from the amount of vacation pay with a record:

Credit account 0 30301 730 "Increase in accounts payable for personal income tax."

After accrual of vacation pay, monetary liabilities are recorded with the entry:

Account debit 0 50211 211 "Commitments of the current year on wages"

or Debit of account 0 50211 213 "Commitments of the current year for accruals for payments for wages"

Account credit 0 50212 211 "Accepted cash liabilities of the current year for wages"

or Credit account 0 50212 213 "Accepted monetary obligations of the current year for accruals for payments for wages."

Holiday pay is recorded as follows:

Account debit 0 30211 830 "Reduction of payables for wages"

Account credit 0 20134 610 "Disposal Money from the cash desk of the institution ",

or Credit account 0 20111 610 "Disposals of funds of the institution from personal accounts in the treasury body" (for budgetary, autonomous institutions),

Simultaneously - increase off-balance sheet account 18 "Cash outflows"

The amount of accrued vacation pay was paid to the employee;

Account debit 0 30301 830 "Reduction of accounts payable for personal income tax"

Credit account 0 20111 610 "Disposals of funds of the institution from personal accounts in the treasury body"

or Credit account 0 20121 610 "Disposals of funds of an institution in a credit institution" (for autonomous institutions with an account with a credit institution)

Personal income tax was paid to the budget.

Simultaneously - increase off-balance sheet account 18 "Cash Disposals".

Payment of insurance premiums is reflected in the same way.

Article 126. Replacement of annual paid leave with monetary compensation

Employees are provided with annual leave with preservation of their place of work (position) and average earnings.

The main annual paid leave is provided to employees for 28 calendar days.

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

Annual additional paid leaves are granted to workers employed in work with harmful and (or) hazardous working conditions, workers with a special nature of work, workers with irregular working hours, workers 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, can independently establish additional holidays for employees, unless otherwise provided by this Code and other federal laws. The procedure and conditions for the provision of these leaves 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.

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

The minimum duration of additional annual paid leave for employees engaged in work with harmful and (or) hazardous 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 Trilateral Commission for the Regulation of Social and Labor Relations.

(Part two as amended by Federal Law of 30.06.2006 N 90-FZ)

The list of categories of employees who are assigned an additional annual paid leave for a special nature of work, as well as the minimum duration of this leave and the conditions for its provision are determined by the Government of the Russian Federation.

Employees with irregular working hours are granted additional annual 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.

The procedure and conditions for granting an additional annual 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 the 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, - by local governments.

The duration of the annual basic and additional paid vacations of employees is calculated in calendar days and is not limited by the maximum limit. Non-working holidays falling on the period of the main annual or additional annual paid leave are not included in the number of calendar days of the leave.

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

(as amended by Federal Law of 30.06.2006 N 90-FZ)

actual work time;

the time when the employee did not actually work, but in accordance with the labor legislation and other regulatory legal acts containing labor law norms, the collective agreement, agreements, local regulations, the 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 forced absenteeism at illegal dismissal or suspension from work and subsequent reinstatement at the previous job;

the period of suspension from work of an employee who has not passed the mandatory medical checkup(examination) through no fault of their own;

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

(the paragraph was introduced by the Federal Law of 22.07.2008 N 157-FZ)

(Part one as amended by Federal Law of 30.06.2006 N 90-FZ)

the time the employee is absent 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 parental leave until the child reaches the legal age;

the paragraph is no longer valid. - Federal Law of 22.07.2008 N 157-FZ.

The length of service, which gives the right to additional annual paid leave for work with harmful and (or) hazardous working conditions, includes only the time actually worked under the relevant conditions.

Paid leave must be granted to the employee annually.

The right to take leave for the first year of work arises for the employee after six months of his uninterrupted work with the given employer. By agreement of the parties, the employee may be granted a paid leave before the expiration of six months.

women - before or immediately after maternity leave;

employees under the age of eighteen;

Such employees include employees of scientific organizations. In accordance with the Decree of the Government of the Russian Federation N 949 of 08/12/94

scientific organizations have the right to establish extended vacations for employees with a scientific degree. Chairman of the Government of the Russian Federation V.

The procedure for calculating the vacation The procedure for calculating The duration of the annual basic and additional vacation for employees is calculated in calendar days and is not limited by the maximum limit (Art.

Answer Annual basic paid leave - 28 calendar days. At the legislative level, additional leave for this position is not provided.

Longer leave enables workers engaged in hazardous or busy activities to fully recover their ability to work.

It is established depending on the following characteristics: The main difference between the extended main leave from the additional one is that the first one cannot be issued on the initiative of the management.

Such rest is always paid for by the enterprise.

The annual leave paid by the employer is granted in accordance with Art.

115 of the Labor Code of the Russian Federation: Federal legislation approved the rules for granting annual leave to employees who were admitted to the degree of candidate or doctor of science:

• Annual paid leave is provided at the place of the main job.
• All payments are made at the expense of employers.
• Applicants are entitled to extended leave.

Each candidate for a scientific degree can exercise their right to receive leave, intended to prepare for the defense of a dissertation: When calculating vacation pay, an accounting employee must take into account various factors. First of all, he must correctly determine the period for calculating the vacation.

“Personnel officer.

Labor law for a personnel officer ", 2010, N 9 The article describes which categories of employees should be provided with extended leave. Duration of annual paid leave Mutual obligations of the employer and employees regarding the length of leave may be included in the collective agreement (Art.

Thus, you need to determine, according to the Charter, whether your organization is scientific or not.

According to Art. 115 of the Labor Code of the Russian Federation, annual basic paid leave lasting more than 28 calendar days (extended basic leave) is provided to employees in accordance with the Labor Code of the Russian Federation and other federal laws.

If your organization is a commercial one, then you have the right (but not the obligation) in your local acts to provide for such a vacation for an employee with a scientific degree For more information about the Vacation Calculator, we have written in the material at the link. Details in the materials of the System: 1. Legal base: REGULATION

132 ″ on social protection of citizens raising a child under the age of 14 without a mother may be granted additional leave without. The number of vacation days under the Labor Code and other legislative acts.

Having a disabled child under the age of 18.

About bringing up a child under the age of 14.

When postponing the annual paid leave in these cases to another period, the employer must take into account the wishes of the employee. As well as workers exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant.

/ / 25.04.2019 303 Views Does our organization have to pay for his vacation? The employer is obliged to provide the employee with annual paid leave, even when the rest time partially or completely exceeds the term of the employment contract. In such a situation, the last day of paid leave will be considered the date of dismissal.

In practice, things can happen differently. But, if the candidate who wrote the application is given an unjustified refusal to reinstate him in his previous position, he has the right to go to court.

Answer to the question: In accordance with Art.

5 of the Federal Law of 23.08.1996 N 127-FZ (rev.

dated 22.12.2014)

scientific organizations recognize entity regardless of the organizational and legal form and form of ownership, public association scientific workers carrying out scientific and (or) scientific and technical activities as their main activity.

Thus, you need to determine, according to the Charter, whether your organization is scientific or not. According to Art. 115 of the Labor Code of the Russian Federation, annual basic paid leave lasting more than 28 calendar days (extended basic leave) is provided to employees in accordance with the Labor Code of the Russian Federation and other federal laws. Interesting information o posted here.

Moreover, in accordance with the Decree of the Government of the Russian Federation of 12.08.1994 N 949 "On annual holidays of scientific

Each researcher has the right to annual leave, established by Federal law and paid by the employer. Some accounting workers who do not delve too deeply into this topic give candidates of science a basic twenty-eight-day leave.

But for this category of employees, the legislation also provides for extended vacations, which are issued if there are certain grounds. The annual leave, which is paid by the employer, is provided in accordance with Art.

115 of the Labor Code of the Russian Federation: Duration of annual leave for employees 28 calendar days For certain categories of citizens, Federal legislation provides for an extended basic leave.

Thus, if a scientific institution has exercised the right to establish an extended leave for scientific workers, then in accordance with Resolution N 949, the institution is obliged to provide the leave to the doctor of science and candidate of science in an increased amount from the date of the relevant decision by the Higher attestation commission, which can be confirmed by an extract from the corresponding decision. If the organization did not use this right, then employees are not entitled to such leave.

Doctors of Sciences - 48 working days, Candidates of Sciences - 36 working days. Thus, if this Ordinance applies to your institution, then the employee is entitled to leave of 36 calendar days.

Leave is granted to an employee for each working year.

The working year for which it is granted labor leave, - a period of time equal in length to a calendar year, but calculated for each employee from the date of employment. In the considered

/ / 04.03.2019 361 Views 08.03.2019 08.03.2019 08.03.2019 Annexes to Resolution N 724 and working in music schools, art schools and other art schools; - teachers additional education educational institutions of additional education for children working with students with developmental disabilities within the limits of at least the norm of hours of pedagogical work, for which the wage rate is paid.

/ / 04/18/2019 442 Views Longer leave allows workers engaged in hazardous or high-stress activities to fully recover. To whom it belongs and how it is calculated - you will learn about this in this review.

The concept of an extended vacation An extended vacation is a vacation that is issued to an employee once a year for a period of more than 28 days and is paid by the company.

It is provided in individual situations provided for Labor Code RF, and guarantees the preservation of the workplace.

It is installed depending on the following characteristics:

1. specifics of work.
2. human health status;
3. age;

The main difference between the extended main leave and the additional one is that the first one cannot be issued on the initiative of the management.

The specifics of the provision are established by law, and not by a collective agreement or other local document.

Granting leave *, types * Annual basic paid * Annual additional paid leave Terms and rules for granting annual leave * Unpaid leave (maintenance) * Academic * with subsequent dismissal * for pregnancy and childbirth * Benefits for young mothers * Child care * Make a schedule (Site section "Documents personnel service») * Questions about the schedule * The employee went on vacation. Our research institute is a federal state unitary enterprise. How long is the annual leave of absence for researchers with Ph.D. and Ph.D. degrees? The duration of the annual categories of workers indicated in the question is established on the general basis provided for by the Labor Code of the Russian Federation (Labor Code of the Russian Federation), that is, at least 28 calendar days.

• a certificate of the composition of the family;
• a certificate of ownership of a dwelling or a social tenancy agreement (upon initial application).
• Benefits in St. Petersburg for Candidates of Sciences Candidates of Sciences, pensioners who do not belong to the preferential categories can apply in St. Petersburg for a number of benefits:

1. Monthly payment for travel in public transport - 230 rubles.
2. Preferential dental prosthetics (except for items made of precious metals and cermets).
3. Free drug provision in the presence of certain diseases (tuberculosis, diabetes, etc.) in accordance with the list of the Health Committee.
4. Seasonal reduced fare on commuter rail.

Vacation of scientific workers

Accordingly, weekends (Saturday and Sunday) and holidays are not included in the number of rest days and, in such cases, the vacation itself is extended by a set number of days.

Payments to L.I. Ivanova for an extended main vacation will be: 3129.3 rubles x 56 days = 175,240.8 rubles. Further, it must be remembered that a tax of 13% is deducted from the resulting value.

- Doctors of Sciences - Candidates of Sciences 4836 Specialists conducting research, experimental and design activities The use of toxic chemicals in the work, which are weapons, or the elimination of similar objects 49 - 56 Employees hospitals Activities related to the diagnosis, treatment of HIV patients and work with substances containing the HIV virus 36 Participants of the state civil service Harmful, dangerous and difficult conditions of service 40-45 Working disabled people Activities at the enterprise, regardless of the form of ownership from 30 Also, extended leave is allowed for teachers ...

• Annual leave of research workers
• Provision of annual leave
• Annual leave of research workers
• The procedure for calculating vacation
• What is the Associate Research Fellow's annual paid leave?

Annual vacation for working applicants Each degree applicant can exercise his or her right to a leave to prepare for the defense of a dissertation:

1. If the applicant has decided to take leave to prepare for defense, he must notify the employer 12 months in advance of his intention.

Its duration depends on the position held and the place of work. Basic information is shown in the table: Location labor activity Position held Duration General educational institutions different directions (boarding schools, sanatorium-type organizations, schools, etc.)

) Director (deputy), teacher, teacher, senior counselor, educator 56 Production workshops aimed at training Head, senior employee, foreman, teacher, methodologist 56 Kindergarten Head, deputy head, educator, music or physical education teacher, social teacher 42 Educational-methodical organizations Head, deputy.

Employee category Number of vacation days under the Labor Code and other legislative acts Employees under the age of 18 31 calendar days. The leave must be provided at any time convenient for the minor (Art.267 of the Labor Code of the Russian Federation) Working disabled people with any group of disabilities At least 30 calendar days (Art.

dated 22.12.2014)

It should be noted right away that long-term leave for research workers is granted on special rights - it is calculated in working days, and not calendar days, as it should be for any other employee. Accordingly, weekends (Saturday and Sunday) and holidays are not included in the number of rest days and, in such cases, the vacation itself is extended by a set number of days.

In addition to the main annual leave, research workers working in enterprises where certain harmful working conditions are present are also entitled to an additional paid period, which is also the employer's responsibility.

Accordingly, if a person has an academic degree and, at the same time, works in rather difficult conditions, then such an employee can safely count on a fairly long rest while maintaining wages.

As an example, consider the situation when the HR and accounting department of an enterprise needs to calculate the total number of days of annual paid leave for an employee with a Ph.D. degree and working in difficult conditions.

To begin with, we will determine that such an employee is required by the Labor Code of the Russian Federation to provide 36 working days as the main vacation and 10 days due to the presence of conditions harmful to health.

We sum up 36 working days with 10 additional work days and translate them into calendar days. As a result, it turns out that such an employee must use 52 calendar days during the year as paid leave.

If the employee is unable to walk the total number of days off, then the employer can pay compensation for a certain amount (by agreement with the boss). But, more often than not, the rest of the vacation is added to the rest days of the next reporting year, since the opportunity to take almost two months of rest at once can become a serious test for any institution that needs the constant presence of a qualified employee at the workplace.

If a researcher goes on vacation in accordance with the schedule, then he does not need to fill out a special application with a request for vacation. The immediate supervisor must notify the employee about the approaching date of rest no later than two weeks in advance, while the director must send a written notice.

Further, the chief issues a corresponding order, which indicates the surname, name, patronymic of the researcher, his position and the exact date of the beginning and end of the vacation. The order is filled in according to the T-6 form, and it can indicate both one type of vacation (main), and several at once (main and additional).

Each applicant for a scientific degree can exercise his right to receive leave, intended to prepare for the defense of a dissertation:

1. For such a category of employees, the average earnings remain for 3 and 6 months.
2. All costs associated with benefits are borne by the employer.
3. If the applicant has decided to take leave to prepare for defense, he must notify the employer 12 months in advance of his intention. To do this, you should write a corresponding statement.

1. To do this, he needs to refer to the manual in writing.
2. At the same time, it will not matter how long he carried out labor activity in this organization.
3. An employee of the accounting department of a scientific organization will have to, when carrying out calculations compensation payment use the same principle as when calculating an extended vacation.
4. The accrued amount of funds must be paid to the resigning candidate in full.
5. In the event that a candidate applies for the replacement of annual leave with compensation, the head of the scientific organization has the right to refuse him. This issue will be decided individually.

days. We believe that the question is how to correctly determine the total duration in calendar days. Since there is currently no payment for vacations in working days.

To grant the right to scientific institutions (organizations), financed from the federal budget, to establish an annual paid leave for scientific workers with a scientific degree: These are given to scientific workers holding full-time positions, scientific degrees for which are provided for by tariff and qualification requirements, agreed and approved in the prescribed manner.

This regulation on regulates the grounds, conditions and procedure for granting employees of OJSC ___________ with annual extended basic leaves.

1. Prosecutors, scientific and pedagogical workers shall be granted an annual paid leave of 30 calendar days, excluding the time of travel to the place of rest and back. Prosecutors working in areas with difficult and unfavorable climatic conditions are provided with an annual paid according to the norms established by the Government of the Russian Federation, but not less than 45 calendar days. Article: Costs of providing extended vacations for candidates of sciences and doctors of sciences (Filipenko M.

I.) (Advisor to the accountant in the field of education and science, 2005, n 5) Article: Expenses for the provision of extended candidates of sciences and doctors of sciences (Filipenko M.I.) ("Adviser to the accountant in the field of education and science", 2005, n 5 ) In one economic journal they read that the costs of providing extended candidates of sciences and doctors of sciences in organizations that are not budgetary organizations can only be carried out at the expense of net profit.

• Federal law on higher postgraduate education
• Resolution on the procedure for conferring academic titles
• Preparation regulations scientific personnel in postgraduate education Russian

How the duration of the vacation is determined

1. The candidate is entitled to a compulsory leave of 28 days.
2. The duration of the additional vacation is 10 days.
3. The accountant must sum up these days: 28 10 = 38.
4. As a result, the total length of the annual leave paid by the employer is 38 days.

What formulas are used to calculate vacation pay for the full period?

The amount paid to the candidate = SDZ x Dotp.

Average salary = (salary) / (12 months X 29.4),

Average salary - the average daily salary of the candidate is taken into account;

Salary - salary, which is taken into account for the full period

Dotp. - the number of days of annual paid leave

Example ⇓

An employee of the research institute, who is a candidate of sciences, is entitled to an annual extended leave from 10.07.2017. to 08/14/2017 He has been working in the organization since 10.07.2012. For the full period, his salary was 1,100,000 rubles.

RUB 1,100,000 / (12 months X 29.4) = 3 117.91 rubles

RUR 3 117.91 x 36 days = 112 244.76 rubles

112,244.76 x 13% = 14,591.81 rubles

The candidate will receive 112 244.76 - 14 591, 81 = 97 652.95 rubles

KNM = 29.4: KD x Dtot;

KMP - the number of months that the candidate has worked in the organization in full;

КД - the number of days in the calculated month;

General - all days worked by the candidate.

Example ⇓

An employee of the research institute, who is a candidate of sciences, decided to go on an extended vacation from 01.06.2017. to 21.07.2017 He has been working in the organization since 10.12.2016. For the full period, his salary was 4,000,000 rubles.

29.4 / CD x Dtbsh

29.4 / 30x120 = 117 days.

(4,000,000) / (6 x 29.4 117) = (4,000,000) / 293.4 = 13,633.26 rubles

Question answer. consultation.

Question # 1: There are 15 candidates and 8 doctors in our research institute. What kind of annual leave do they need, and what legislation regulates its duration?

If your research institute is funded from the federal budget, then the candidates are entitled to an annual paid leave, lasting 36 calendar days. For doctors, it is necessary to establish a leave of 48 calendar days. This procedure is regulated by the Government Decree No. 949 of 12.08.1994.

Question # 2: We are a commercial scientific organization. Should we give our full-time candidates extended annual leave?

If your organization is commercial and does not receive subsidies from the federal budget, then employees, in particular candidates, should be granted annual leave of 28 calendar days.

This procedure is regulated by article 115 of the Labor Code of the Russian Federation. It should be noted that Federal legislation allows commercial organizations, regardless of the form of ownership and the types of activities carried out, independently decide on the provision of extended vacations.

In this case, this issue should be fixed in the local acts of the organization. For example, a collective bargaining agreement usually prescribes the procedure for calculating the salaries of staff members, as well as the procedure for granting them annual leave.

Also, the head of the organization can issue a separate order, according to which the candidate can go on an extended paid vacation. In the event that the issue of extended vacations is not regulated in the organization by internal local acts, the accounting employee should take into account only 28 calendar days when calculating vacation pay, even for a candidate or a doctor of sciences.

Question # 3: A candidate is working in our commercial organization. Before going on vacation, he asked to replace him with monetary compensation. Are we obligated to do this?

In accordance with the regulations of the Labor Code, each employee has the right to apply in writing to his employer and ask to replace the part of the vacation that exceeds 28 calendar days with monetary compensation.

But, the manager is not obliged to carry out such a replacement. As a general rule, when giving up leave in favor of compensation, the candidate must continue to fulfill their professional duties... But this does not always work out, since in some organizations the vacation period falls on the holidays, during which the core activities are not carried out.

At the same time, amendments were made to article 126 of the TKRF. It follows from them that those employees who have the right to apply for an extended or additional vacation, during the period of employment, cannot receive compensation for the unused part of it.

Question number 4: Our organization plans to dismiss an employee who is a candidate of sciences. Should we compensate him for the unused vacation?

Each employee, including a candidate, upon dismissal from a commercial or budgetary organization must receive all payments due to him, including for unused vacation. The settlement with the employee must be made on his last working day.

Question number 5: Our employee wrote an application for vacation, but it falls on the period when the employment contract concluded with him terminates. Does our organization have to pay for his vacation?

The employer is obliged to provide the employee with annual paid leave, even when the rest time partially or completely exceeds the term of the employment contract. In such a situation, the last day of paid leave will be considered the date of dismissal.

In the event that an employee independently took the initiative to leave the organization after the annual leave, he has the legal right to change his mind and withdraw the application before the first day of the start of the vacation.

His employer is obliged to reinstate him in office, if during this time a transfer worker has not been hired in his place. In practice, things can happen differently. But, if the candidate who wrote the application is given an unjustified refusal to reinstate him in his previous position, he has the right to go to court. The decision of the representatives of Themis, as a rule, is always on the side of the workers.

What is the procedure for granting annual paid leave to candidates of science in non-scientific organizations? In accordance with the Decree of the Government of the Russian Federation of 12.08.1994 N 949 "On annual vacations of scientific workers with a scientific degree", scientific institutions (organizations) financed from the federal budget have the right (but are not obliged) to provide candidates of science with a vacation of 36 working days, and for doctors of sciences - 48 working days.

At the same time, employees of such institutions (organizations) must hold full-time positions, academic degrees for which are provided for by tariff and qualification requirements. However, in accordance with Part 2 of Article 116 of the Labor Code of the Russian Federation, the organization can independently provide for in the internal local documents of the organization, or in employment contract with the employee the presentation of additional paid leave.

The procedure for calculating vacation

To do this, write a corresponding statement. How the duration of the vacation is determined If a candidate in the reporting year decided to use his legal right to the main paid vacation, and also decided to take an additional vacation, then the accounting employee must sum up the days, since all calculations for two types of vacation must done separately. Example 1.

Registration procedure When calculating vacation pay, an accounting employee must take into account various factors. First of all, he must correctly determine the period for calculating the vacation.

Announcements September 27, 2019 What has changed in Law No. 223-FZ in 2019, you will learn in the program developed jointly with Sberbank-AST CJSC.

Students who have successfully mastered the program are issued certificates of the established form. October 19, 2019 Lecturers: V.V.

Alexander Panchin, PhD in Biology, will deliver a lecture "Errors in Science: Harbingers of a Reproducibility Crisis" at the National Research Nuclear University MEPhI on Monday, April 30. The scientist will tell the audience about how to scientific works and publications appear materials with errors and factual inaccuracies, and what needs to be done to prevent this.

Attention

This is not the first time Alexander Panchin will perform at our university. Earlier, a science journalist read a lecture at MEPhI on "Foundations of Magical Thinking", where he dispelled myths about supernatural abilities, ”the press service of MEPhI told our editorial office.

In addition, during the lecture, Alexander Panchin will tell students about little-known scientific discoveries, and also talk about the state of world science at the moment.

Who rests longer than others: the right to extended leave Who is granted additional paid leave Employees employed in jobs with harmful and (or) hazardous working conditions (the list of such work, the duration of the leave and the conditions for granting it are approved by the Government of the Russian Federation) are provided with additional annual paid vacations ( Art.

116 of the Labor Code of the Russian Federation). Leave in case of employment with irregular working hours Employees with irregular working days are provided with an additional annual paid leave, the duration of which cannot be less than three calendar days (part 1 of article 119 of the Labor Code of the Russian Federation).

Payment for additional vacations provided to employees with irregular working hours of employing organizations financed from the budget (federal, constituent entity of the Russian Federation and local government) is made from the wage fund.

The Government of the Russian Federation decides: To grant the right to scientific institutions (organizations), financed from the federal budget, to establish an annual paid leave for scientific workers with a scientific degree: Doctor of Science - 48 working days of Candidate of Science - 36 working days.

In the Decree of the Government of the Russian Federation of October 1, 2002 No. 724 "On the duration of the main annual extended paid leave granted to teachers of educational institutions", a list of positions in educational institutions (general education, educational institutions of primary, secondary and higher vocational education, etc.) was approved.

The right to extended vacations is enjoyed by research workers of universities who hold full-time positions and have a Ph.D. degree - 48 working days, and a candidate of sciences - 36 working days (Resolution of the Government of the Russian Federation of August 12, 1994 No. academic degree ”).

Separate federal laws have increased the duration of vacations for employees performing research and development work. So, for example, in accordance with Art. 5 of the Federal Law "On Social Protection of Citizens Employed in Work with Chemical Weapons" for the specified category of workers when performing work that uses toxic chemicals related to chemical weapons, as well as work on the elimination of chemical weapons production facilities, a leave of 56 calendar days is established. days, and for some employees - 49 calendar days.

Extended leave is granted to employees of health care organizations who diagnose and treat HIV-infected patients, as well as employees of organizations in which work is associated with materials containing the human immunodeficiency virus - 36 working days, in accordance with the Procedure for granting benefits to employees at risk of infection with the immunodeficiency virus a person in the performance of their official duties (Resolution of the Government of the Russian Federation of April 3, 1996 No. 391 “On the procedure for granting benefits to employees at risk of contracting the human immunodeficiency virus in the performance of their official duties,” Article 350 of the Labor Code of the Russian Federation).

The right to extended leave is enjoyed by federal civil servants of the state civil service (Article 46 of the Federal Law “On State civil service Russian Federation").

The total duration of the annual paid leave (basic and seniority) is differentiated from 40 to 45 calendar days, depending on the position held. At the same time, additional leaves for irregular working hours, as well as in connection with difficult, harmful and (or) dangerous conditions of the civil service are provided in excess of the above-mentioned annual paid leave.

Labor law norms do not apply to relations related to the civil service, and, in particular, to the procedure for granting and duration of basic and additional paid vacations (Article 73 of the Federal Law “On the State Civil Service of the Russian Federation”).

The leave of working disabled people is 30 calendar days (Article 23 of the Federal Law “On social protection of disabled people in the Russian Federation”).

If your scientific organization is not financed from the budget, then the provisions of this Resolution will not apply to it. This means that your organization, in the case of granting vacations to employees with a scientific degree, lasting 48 and 36 working days, will not be able to take into account the costs when calculating income tax, despite the fact that they are provided for by the collective agreement. We have already considered a similar question (see.

"EZh" No. 25, 2004). Now let's consider the procedure for granting additional vacations. How does an extended main vacation differ from an additional vacation?

116 of the Labor Code of the Russian Federation. This article lists the following workers: employed in work with harmful or hazardous working conditions; special

This circuit for this example provides for the following.

After that, the total vacation period (from February 7 to April 2, 2005) is converted into calendar days (in the example given, this is 52 calendar days). It should be borne in mind that non-working holidays on February 23 and March 8, falling on the vacation period, are not included in the number of calendar days and are not taken into account.

The resulting number of calendar days will be the total duration of the annual paid vacation, the calculation of the average wage of which should be made according to the rules established by article

Example: Candidate of Sciences V.S.

Determine the amount of payments for V.S. Melnikov: 10224.9 x 36 = 368 098.2 rubles.

At the same time, it will not matter how long he carried out labor activity in this organization.

An employee of the accounting department of a scientific organization will have to use the same principle when calculating compensation payments as when calculating an extended vacation.

How long is the annual leave of absence for researchers with Ph.D. and Ph.D. degrees?

The duration of the annual categories of workers indicated in the question is established on the general basis provided for by the Labor Code of the Russian Federation (Labor Code of the Russian Federation), that is, at least 28 calendar days.

1 tbsp. 41.4 of the Law of 17.01.1992 No. 2202-1).

Employees of the Investigative Committee who are not serving in areas with special climatic conditions for 30 calendar days, excluding the time of travel to the place of rest and back in the general case (part 1 of Art.

884 "On the doctrine of the development of Russian science", support for the development of science is defined as a priority task of the state, increasing the prestige of scientific work, creating decent living and working conditions for scientists and specialists - as one of the main provisions of the state scientific policy. Decree of the Government of the Russian Federation of August 12 1994 N 949

Article 115 of the Labor Code of the Russian Federation establishes the duration of the main annual paid leave in calendar days.

In this case, the minimum duration of vacation payable is 28 calendar days.

The first of them is the generally established duration of 28 calendar days.

The second is for more than 28 calendar days, the so-called extended main leave. Extended main vacations are provided in accordance with the Labor Code or other federal laws.

So, extended leave is used by employees under the age of 18 - 31 calendar days (Art.

1577 "On Holidays for Employees of Research, Educational, Cultural and Educational Institutions" and other decisions of the Government; b) The list of professions and positions of employees of institutions and organizations of the USSR Ministry of Education, who, in connection with harmful working conditions, are granted additional leave and a reduced working day (Appendix No. 2), compiled in accordance with the List of industries, workshops, professions and positions with harmful conditions labor, work in which gives the right to additional leave and a shorter working day, approved by the Resolution State Committee Council of Ministers of the USSR on Labor and Wages and the Presidium of the All-Union Central Council of Trade Unions of 24 December 1960 No.

What is the procedure for granting annual paid leave to candidates of science in non-scientific organizations? In accordance with the Decree of the Government of the Russian Federation of 12.08.1994 N 949 "On annual vacations of scientific workers with a scientific degree", scientific institutions (organizations) financed from the federal budget have the right (but are not obliged) to provide candidates of science with a vacation of 36 working days, and for doctors of sciences - 48 working days.

At the same time, employees of such institutions (organizations) must hold full-time positions, academic degrees for which are provided for by tariff and qualification requirements. However, in accordance with part 2 of article 116 of the Labor Code of the Russian Federation, an organization can independently provide for an additional paid leave in the internal local documents of the organization, or in an employment contract with an employee.

Each researcher has the right to annual leave, established by Federal law and paid by the employer. Some accounting workers who do not delve too deeply into this topic give candidates of science a basic twenty-eight-day leave.

In the article, we will tell you about the vacation for candidates of science, we will consider the registration process. Who is eligible for extended leave? The annual leave paid by the employer is granted in accordance with Art.

115 of the Labor Code of the Russian Federation: The duration of the annual leave for employees is 28 calendar days. For certain categories of citizens, Federal legislation provides for an extended basic leave.

Attention

From this amount, the accounting employee must withhold income tax:

• 112,244.76 x 13% = 14,591.81 rubles

The candidate will receive 112 244.76 - 14 591, 81 = 97 652.95 rubles in his hands. What formulas are used to calculate vacation pay for an incomplete period? If the candidate has worked in a research organization for less than 12 months, then the accounting officer, when calculating his vacation pay, must use the following formula: KNM = 29.4: KD x Dtot;

• KMP - the number of months that the candidate has worked in the organization in full;
• КД - the number of days in the calculated month;
• General - all days worked by the candidate.

Example 3. An employee of the research institute, who is a candidate of sciences, decided to go on an extended vacation from 01.06.2017. to 21.07.2017 He has been working in the organization since 10.12.2016.

It follows from them that those employees who have the right to apply for an extended or additional vacation, during the period of employment, cannot receive compensation for the unused part of it. Question number 4.

In our organization, it is planned to dismiss an employee who is a candidate of sciences. Should we compensate him for the unused vacation? Each employee, including a candidate, upon dismissal from a commercial or budgetary organization must receive all payments due to him, including for unused vacation.

In addition to the main annual leave, research workers working in enterprises where certain harmful working conditions are present are also entitled to an additional paid period, which is also the employer's responsibility.

Accordingly, if a person has an academic degree and, at the same time, works in rather difficult conditions, then such an employee can safely count on a fairly long rest while maintaining wages.

How to count vacation days: instructions for all occasions Read on the topic in electronic journal The procedure for calculating leave for research workers Since a research worker is supposed to calculate an annual paid vacation, which may include additional rest with the preservation of wages due to harmful working conditions, working days must be recalculated into calendar days.

• Information and legal portal
• What is the procedure for granting annual paid leave to candidates of science in non-scientific organizations?
• About annual vacations of scientific workers.
• Leave of a researcher with a Ph.D. degree working in hazardous working conditions
• Vacation of scientific workers
• Regulations on additional vacations for employees of the company

Information and legal portal a) The list of positions of employees of the institutions of the system of the Ministry of Education of the USSR, for which the next extended leave is established (Appendix N 1), drawn up in accordance with the Decree of the Council of Ministers of the USSR of April 21, 1949 No.

The full salary for the worked period is 4,531 thousand rubles, the number of working days is 225. The calculation of compensation looks like this: in full.

We determine the number of unworked days, subtracting from the total number of working days (according to production calendar) the value given to us: 247 - 225 = 22 days. Calculation of the average daily wage: (4,531,000) / (10 * 29.4 22) = 14,338.6 rubles. Determine the amount of the accrued compensation: 14338.6 x 56 = 802 962.1 rubles.

Calculation of the amount issued: 802 962.1-802 962.1 x 13% = 698 578 rubles. The parameters or conditions used for calculations may change, and the accountant runs the risk of making an error in the calculation.

It is worth noting that Federal legislation allows commercial organizations, regardless of their form of ownership and types of activities, to independently decide on the issue of granting extended vacations.

In this case, this issue should be fixed in the local acts of the organization. For example, a collective bargaining agreement usually prescribes the procedure for calculating the salaries of staff members, as well as the procedure for granting them annual leave.

Also, the head of the organization can issue a separate order, according to which the candidate can go on an extended paid vacation. In the event that the issue of extended vacations is not regulated in the organization by internal local acts, the accounting employee should take into account only 28 calendar days when calculating vacation pay, even for a candidate, even for a doctor of sciences. Question number 3.

The duration of the annual basic and additional vacations for employees is calculated in calendar days and is not limited by the maximum limit (Article 120 of the Labor Code of the Russian Federation). The number of calendar days of leave does not include non-working holidays if they fall within the period of the annual main and additional holidays.

The annual additional paid leave is calculated separately and is summed up with the annual basic paid leave (lasting 28 calendar days), and in aggregate terms they constitute the total duration of the annual paid leave.

For example, if you are eligible for 10 days of additional leave that is added to your main leave of 28 calendar days, the total length of your annual paid leave would then be 38 calendar days.

Holidays for candidates of sciences

If PhDs work in commercial companies, then such employers are not required to provide them with extended leave.

But, more often than not, the rest of the vacation is added to the rest days of the next reporting year, since the opportunity to take almost two months of rest at once can become a serious test for any institution that needs the constant presence of a qualified employee at the workplace.

When a civil servant can replace a vacation with monetary compensation. Leave for research workers Annual paid leave is provided for research workers in accordance with the schedule developed for the current year.

An order on granting a vacation to an employee If a researcher goes on vacation in accordance with the schedule, then he does not need to fill out a special application with a leave request.

The procedure for calculating vacation

What kind of employees are entitled to paid educational leave To begin with, we will define that such an employee is required by the Labor Code of the Russian Federation to provide 36 working days as the main vacation and 10 days due to the presence of conditions harmful to health. We sum up 36 working days with 10 additional work days and translate them into calendar days. As a result, it turns out that such an employee must use 52 calendar days during the year as paid leave. If the employee is unable to walk the total number of days off, then the employer can pay compensation for a certain amount (by agreement with the boss).