Leave without pay for how many days? Leave without pay for preferential category employees

How to grant leave without pay, who cannot be denied leave without pay, we will consider all the nuances in the article.

From the article you will learn:

What is unpaid leave in accordance with labor laws?

Vacation without pay is a special type of vacation that the employer is obliged or can provide at the request of the employee. In practice, the initiator of such leave may be the employer, for example, when there is a seasonal decline in demand for manufactured products and the production volumes, a small number of orders received, and so on.

By sending staff on vacation without pay, the employer has the opportunity to reduce the company's costs. How legitimate this approach is, let’s look at it one by one, defining what the concept of “leave at one’s own expense” is from a legal point of view, and what features personnel officers have to deal with when applying for it.

Download documents on the topic:

The conditions under which unpaid leave is granted are described in detail by the Legislator. In the Labor Code, a separate article No. 128 is devoted to this type of rest. The duration of the unpaid period is determined agreement between the parties labor relations - employer and employee (taking into account the first part of Article 128 of the Labor Code of the Russian Federation).

Question from practice

How to grant leave without pay

The answer was prepared jointly with the editors

Nina Kovyazina answers
Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

Cases of provision

At the same time, the employer has the right to provide the employee with leave at his own expense...

Ask your question to the experts

At the legislative level, this period is not limited. In other words, depending on the reason, an employee may receive temporary release from work, during which he will retain his place and position, but will not be retained wage. For example, someone may need only a few days to resolve some family issues, while some of the employees will indicate a longer period in the application.

Leave without pay, taking into account the Labor Code of the Russian Federation, can be granted not only for a certain number of days, but also for several hours. If the employer is categorically against accruing and paying wages for the time the employee devotes to solving personal affairs, the subordinate has the right to write statement about providing him with several hours without pay. The procedure will have to be completed according to all the rules.

Conditions for granting leave without pay

Leave at your own expense according to the Labor Code is provided if:

• good reason;
• upon written request from the employee.

Download samples:

The law is not clear on what should be considered valid reasons. In each specific case, the decision to grant the appropriate period without pay accepted by the employer.

The employee must briefly describe in the application the list of circumstances that prompted him to receive leave without pay. The death of close relatives, relocation, and urgent matters are often considered as valid reasons on the basis of which an employee is granted unscheduled leave. If the reason does not seem compelling and substantial enough, the employer has the right to refuse the employee. But in some cases, refusal is unacceptable.

Which categories of employees cannot be denied days off without pay?

Certain categories of employees have the right to take leave without pay at a time convenient for them (based on the second part of Article 128 of the Labor Code of the Russian Federation), these categories include:

• WWII participants;
• working age pensioners;
• disabled people;
• employees who take unscheduled leave due to the birth of a child, marriage registration, or death of a close relative;
• parents, spouses of customs officers, internal affairs bodies, fire service, penitentiary system, as well as drug control agencies, military personnel, wounded, shell-shocked or killed in the line of duty.

Download samples:

The duration of rest without pay will differ for different categories of employees. For example, disabled people have the right to receive up to 60 days, WWII participants up to 35 days, working pensioners, relatives of deceased servicemen - up to 14 calendar days a year. It is important to remember that we are talking about the minimum established by law. The organization has the right to accommodate an employee who needs unplanned rest of a longer duration. At the same time, employers are required to fulfill the minimum requirements.

Practical situation

What does the company guarantee to employees who combine work and study?

The answer was prepared jointly with the editors of the magazine ""

Olga SVETLYSHEVA answers,
Leading teacher of the Central Educational Center "Specialist" at MSTU. N. E. Bauman (Moscow)

If your employee has a higher education of the appropriate first level and the educational program has state accreditation, you are obliged to provide in full the guarantees that are enshrined in the Labor Code ( ). The company may stipulate additional guarantees and compensations in a collective, labor agreement or local regulations (Art. , TK)…

In addition to the norms established by Article 128 of the Labor Code of the Russian Federation, it is necessary to take into account the provisions of Articles 173, 174, 319, 322. Based on this, the employer must provide unpaid days of rest at the request of employees receiving higher or secondary vocational education, the parent of a child under 16 years of age, if work is carried out in the Far North and similar areas.

The collective agreement may provide additional privileges for providing employees with additional leaves. It is important to describe in detail the algorithm for providing this type of vacation and indicate the list of employees who have the right to receive vacation at their own expense at a time convenient for them. Most often, such employees include persons with family responsibilities.

What features should be taken into account when granting unpaid leave under the Labor Code of the Russian Federation?

The procedure for applying for leave without pay is relatively simple in practice and consists of the following steps:

• the employee submits an application in writing;
• the employer puts his resolution on it;

An employee has the right to submit an application in free form. There are no special requirements for such a document by law. Correctly indicating the reason that led to the need to take unplanned rest increases the likelihood that a refusal will not be received from the employer. If the employee has the right by law to take advantage of the provisions rest days, the application must be accompanied by relevant documents confirming this right.

Download samples:

The employer does not have the right to force an employee on leave without pay. Unpaid “vacations” are unacceptable. If an employer forces employees to write application for leave at your own expense, he should familiarize himself with the materials of the court hearings. For such offenses, large administrative fines are provided, amounting to tens of thousands of rubles. Forced “rest” without pay is contrary to current legislation!

" № 2/2016

When is unpaid leave granted? When can an employer deny an employee administrative leave? Who should be granted such leave? For how long is it provided? What documents are used to document unpaid leave? Why keep records of such vacations?

Labor legislation guarantees employees paid leave (annual and additional). However, an employee has the right to count not only on paid leave: the Labor Code of the Russian Federation provides for the possibility of providing leave without pay. Only one article of the code is devoted to this type of vacation. Accordingly, employers have many questions related to its use. In what cases does an employer have no right to refuse to provide unpaid leave? How to register it? What is the maximum duration of unpaid leave? You will find answers to these and some other questions by reading the article.

When is unpaid leave granted?

According to Art. 128 of the Labor Code of the Russian Federation, leave of this type can be granted:

1. At the discretion of the employer (but, having considered the reason why the employee requests unpaid leave and his production capabilities, he may decide to refuse to provide such leave).

2. By force of law (when the employer cannot refuse to provide an employee with leave without pay).

Therefore, before making a decision to refuse to grant leave to an employee, you need to not only take into account production issues, but also check whether he belongs to the category of employees who cannot be denied leave.

Let's say a few words about unpaid leave by decision of the employer. Part 1 of Art. 128 of the Labor Code of the Russian Federation establishes that for family reasons and other valid reasons, an employee, upon his written application, may be granted leave without pay, the duration of which is determined by agreement between the employee and the employer. From this rule we can conclude that the mandatory conditions for granting such leave are appropriate circumstances, a written statement from the employee and the consent of the employer.

Let us note that the employer, when deciding to grant leave, at his own discretion evaluates the reasons why the employee requires leave, and if he considers them insignificant or disrespectful, he has the right to refuse. We recommend that you approach this issue objectively, since in the event of a dispute, the court or regulatory authority may side with the employee. For example, the Perm Regional Court considered a case on declaring an order to apply disciplinary measures illegal. B. applied to her employer for unpaid leave for a day, without indicating the reason why it was required. Accordingly, the employer refused to provide leave, but B. did not return to work. For this she was declared. The court, having examined the case materials, found out the reason for the absence - the need to appear at the prosecutor's office and the court (the summons was documented with the relevant documents) - and declared the order to apply a disciplinary sanction illegal (Appeal ruling of the Perm Regional Court dated August 12, 2013 in case No. 33-7452).

Of course, the court does not always side with the employee. If he does not show up for work after the employer refuses to provide unpaid leave, the application of disciplinary measures up to and including dismissal for the court may be considered legal and justified (see, for example, Determination of the Moscow City Court dated September 8, 2015 No. 4g/8- 8669/2015, Appeal ruling of the Omsk Regional Court dated 09/02/2015 in case No. 33-6239/2015).

When will an employer's refusal be unlawful?

As we found out, in some cases the employer is obliged to satisfy the employee’s request for leave without pay. In particular, according to Part 2 of Art. 128 of the Labor Code of the Russian Federation, the employer must provide the following leave:

• participants of the Great Patriotic War - up to 35 calendar days per year;
• for working old-age pensioners (by age) – up to 14 calendar days per year;
• parents and wives (husbands) of military personnel, employees of internal affairs bodies, the federal fire service, authorities for control of the circulation of narcotic drugs and psychotropic substances, customs authorities, employees of institutions and bodies of the penitentiary system, killed or died as a result of injury, concussion or injury, received while performing the duties of military service (service), or as a result of an illness associated with military service (service) - up to 14 calendar days per year;
• for working disabled people – up to 60 calendar days per year;
• employees in cases of the birth of a child, marriage registration, death of close relatives - up to 5 calendar days.

There are often problems with leave on the latter basis. In particular, the employer does not always correctly identify close relatives. (For example, is it necessary to provide an employee with unpaid leave in connection with the funeral of his uncle?) There is no precise interpretation of this concept in any Russian law. So, according to Art. 2 of the RF IC, family members are spouses, parents and children, and by virtue of Art. 14 of the RF IC, close relatives are considered to be parents and children, grandparents, grandchildren, full and half brothers and sisters. As you can see, the categories “family members” and “close relatives” overlap. We believe that the provision of unpaid leave in connection with, for example, the death of an uncle remains at the discretion of the employer, but a refusal to provide such leave in connection with the death of a grandmother will be illegal.

Given in Art. 128 of the Labor Code of the Russian Federation, the list of grounds when an employer does not have the right to refuse leave is far from exhaustive: relevant cases can be established by the Labor Code of the Russian Federation or other federal laws.

For example, according to Art. 173 of the Labor Code of the Russian Federation, the employer is obliged to provide leave without pay to employees admitted to entrance examinations upon admission to a higher educational institution, as well as to students of preparatory departments of educational organizations of higher education for passing the final certification - 15 calendar days. Slightly less—10 calendar days of unpaid leave—is required to be provided by the employer to employees who combine work with obtaining secondary vocational education (Article 174 of the Labor Code of the Russian Federation).

note

An employee with two or more children under the age of 14, an employee with a disabled child under the age of 18, a single mother raising a child under the age of 14, a father raising a child under the age of 14 without a mother, a collective agreement annual additional leaves without pay can be established at a time convenient for them, lasting up to 14 calendar days (Article 263 of the Labor Code of the Russian Federation).

In some cases, unpaid leave is granted to part-time workers. So, by virtue of Art. 286 of the Labor Code of the Russian Federation, if at a part-time job the duration of annual paid leave is less than at the main place of work, then the employer, at the request of the employee, must provide him with leave of the corresponding duration without pay.

But not only the Labor Code defines cases when an employer cannot refuse unpaid leave: such cases can also be established by other federal laws. For clarity, we present them in a table.

Let us note: the refusal to grant leave guaranteed by labor legislation and the subsequent disciplinary punishment of employees who went on such leave without the consent of the employer is recognized by the courts and regulatory authorities as unlawful. Thus, Z. went to court with a demand against the Municipal House of Culture and Arts named after. G.V. Kalinichenko" on reinstatement after dismissal for absenteeism. During the consideration of the case, the court found that, based on the decision of the election commission of the municipal district, Z., as an authorized representative of the candidate for the position of head of the district, was issued certificate No. 1 stating that she is an authorized representative of the candidate. The employer was notified about this.

08.08.2014 Z. received a phone call, she was informed that she needed to appear at the administration of the Moscow Region, where she stayed from 13.00 to 18.00. 08/11/2014 Z. submitted an explanatory note, in which she indicated the reasons for her absence and details of the identity of the authorized representative, and attached a certificate from the administration of the Moscow Region. However, the management of MU still fired Z.

By virtue of Art. 43 of Law No. 67-FZ, during the period of authority of the trustee, the employer is obliged to give the trustees, at their request, unpaid leave. Since such leave was not granted to Z., even though she did not write a statement, but informed management about the need for absence by telephone, it was declared illegal: there was a good reason for leaving work - carrying out activities related to elections, about which Z. subsequently provided a certificate (Appeal ruling of the Moscow Regional Court dated March 18, 2015 in case No. 33-5980/2015).

For your information

Cases for granting unpaid leave may be established by collective agreement or industry agreements. For example, the Industry Agreement on organizations of the Federal Agency for Technical Regulation and Metrology for 2015–2017 gives a woman with a child under the age of 16 the right to one additional day off per month without pay.

To summarize the section, we say that if the employer has provided the number of days of unpaid leave in full determined by law, collective agreement or agreement, then upon a new request during the same year, the employer has the right to refuse such leave to an employee of a preferential category. For example, a disabled employee in April and August 2015 received unpaid leave for 30 days (in total, according to Article 128 of the Labor Code of the Russian Federation, a disabled person has the right to count on 60 days a year). If he asks for unpaid leave again, for example, in November, the employer has the right to refuse to provide such leave and this will not be a violation of the law.

Duration of unpaid leave

How long can unpaid family leave be granted? The Labor Code does not give a clear answer to this question and does not establish restrictions. Therefore, as a general rule, such leave can last a day, a week, several months or any other period that is agreed upon between the employee and the employer.

However, some regulations provide for a maximum period for taking unpaid leave. For example, on the basis of clause 15 of Art. 46 of the Federal Law of July 27, 2004 No. 79-FZ “On the State Civil Service of the Russian Federation” the duration of leave without pay provided for family reasons and other valid reasons to civil servants cannot be more than a year. A similar period is established for unpaid leaves of municipal employees.

note

What to do when an employee has several reasons for taking leave without pay, for example, an employee who is retired and disabled has the right to 14 and 60 calendar days of leave, respectively? Labor legislation does not contain the answer. We believe that in this case the employee has the right to count only on longer leave.

Please note that it is necessary to keep records of unpaid leave for several reasons.

Firstly, as we have already said, this will help the employer justify the refusal to provide leave to employees to whom, as a general rule, the employer is obliged to provide it (Appeal ruling of the Altai Regional Court dated January 22, 2014 in case No. 33-502/2014).

Secondly, the number of days of unpaid leave is important for calculating length of service for the provision of annual paid leave. Let us remind you that according to Part 1 of Art. 121 of the Labor Code of the Russian Federation, the length of service that gives the right to annual basic paid leave includes the time of unpaid leave provided at the request of the employee, not exceeding 14 calendar days during the working year. Vacation time (vacations) without pay exceeding 14 days is not subject to inclusion in the specified length of service.

Failure to include such time is reflected by an increase in the working year by the corresponding number of days, which in personnel records means a shift in the beginning or end of the working year in which leave without pay was used (Appeal ruling of the Krasnoyarsk Regional Court dated March 18, 2013 in case No. 33-2432).

For example, an employee got a job at an institution on March 10, 2015. The duration of his unpaid leave in 2015 was 20 days. Since he was granted more than 14 days of administrative leave, the length of the working year will increase by the number of days exceeding 14 - 6. Thus, the working year will begin on 03/10/2015 and end on 03/15/2016.

We prepare documents

Unpaid leave is provided only at the initiative of the employee (providing such leave at the initiative of the employer - for example, in the event of a reduction in the volume of work - is a violation of labor legislation), that is, the employer needs an application from the employee. The application must indicate the reasons why leave is needed so that the employer can make an informed decision, and of course, the desired dates.

The employer can express agreement (disagreement) with the statement by making an appropriate note on it, for example, “I don’t object”, “Agreed”. Based on such an endorsed application, an order is issued to grant leave without pay. For this, the unified form T-6 (T-6a) or a form approved by the institution is used. The order must indicate the type of leave, the number of calendar days of leave and the dates on which it falls.

For your information

Some workers go on vacation without waiting for an order. In this case, if they do not belong to preferential categories for which leave must be provided, the employer can record absenteeism and apply disciplinary measures up to and including dismissal. For example, the Leningrad Regional Court, in Ruling No. 33-3394/2014 dated July 3, 2014, indicated that the presence of a manager’s resolution on an application requesting additional unpaid leave does not indicate that the employee has reached an agreement with the employer on this issue, since the provision of leave must be formalized by order.

The order for granting leave is signed by the head of the organization or another authorized person (Part 4 of Article 20 of the Labor Code of the Russian Federation). Be sure to familiarize the employee with the order and sign it.

If the institution employs remote employees, unpaid leave can be issued for them by exchanging electronic documents with enhanced qualified signatures (Parts 4, 5 of Article 312.1 of the Labor Code of the Russian Federation).

And of course, information about unpaid leave must be included in section. VIII personal card.

Question

Is it possible to recall an employee from unpaid leave?

There is no clear answer in labor legislation. But we believe that the employer may well recall the employee from vacation, using, by analogy, the provisions of Art. 125 of the Labor Code of the Russian Federation, regulating withdrawal from annual paid leave. True, with one nuance: the days remaining from administrative leave in connection with recall from it are not subsequently added to any leave and are not provided at any time convenient for the employee during the working year.

Finally

As a general rule, unpaid leave is granted for family reasons based on a written application from the employee. But there are cases when the employer does not have the right to refuse to provide such leave. They are determined by the Labor Code, other federal laws, agreements, and collective agreements. In addition, remember that a vacation period exceeding 14 calendar days is not included in the length of service for the provision of annual paid leave. And, of course, do not send employees on leave without pay, that is, do not take the initiative - if during the consideration of the dispute it is revealed that they are forced to take such leave, it is possible that administrative liability measures may be applied to the employer in the form of a fine under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

O.V. Negrebetskaya

We can say with confidence that there is not a single organization in which employees do not take vacation at their own expense. The article will discuss who is entitled to unpaid leave, what guarantees are provided to employees on such leave, as well as some of the nuances associated with its provision.

Unpaid leave is a special form of social guarantees for employees. The procedure for its provision is regulated by Article 128 of the Labor Code.

FEATURES OF PROVISION

Leave without pay, in contrast to annual paid leave, is granted:

At the request of the employee and at the discretion of the employer;

Without taking into account the employee’s length of service;

Regardless of other holidays.

Unpaid leave can be granted for various reasons. Some of them are provided for by the Labor Code or federal laws, others may be established by a collective agreement.

To whom and when is the employer obliged to provide leave?at your own expense

Let's look at some reasons for granting unpaid leave.

Unpaid holidays guaranteed by law. The list of persons who are entitled to such leave and the duration of leave are given in the table on p. 112. If an employee plans to take leave for a longer or shorter period than guaranteed by labor legislation, he must agree with the employer.

* An employee can take unpaid leave for the entire period, which is the difference between the duration of the vacation, or for a shorter period. Leave of longer duration in this case can be granted only by agreement with the employer.

Unpaid vacations guaranteed by collective agreement. The grounds for mandatory provision of unpaid leave may be established by a collective agreement. For example, according to the norms of the collective agreement, the employer will provide leave without pay:

In the case of the wedding of children of employees for a period of up to five calendar days;

An employee - one of the parents of primary school students (guardian, trustee, foster parent) on September 1 (the first day of the school year);

In other cases specified in the collective agreement and agreement.

Additional annual leave without pay. Such leaves of up to two weeks are available to an employee who has two or more children under the age of 14 or a disabled child under the age of 18, a single mother or father raising a child under the age of 14 (Article 263 of the Labor Code of the Russian Federation). But the employer can provide such leave only if it is provided for by the collective agreement.

If such leave is granted on grounds that are confirmed by an official document, then such a document should be attached to the application.

An employee can take additional leave at a time convenient for him. If an employee wants to add it to annual paid leave or divide it into parts, he must write a corresponding application. Please note that you cannot transfer additional leave to the next year (Article 263 of the Labor Code of the Russian Federation).

The employer refused to provide leave at his own expense

The employer has the right to refuse if the employee wants to take leave at his own expense for reasons not provided for by laws and the collective agreement (for example, part 2 of Article 128 of the Labor Code, which lists the grounds and family circumstances that give the right to unpaid leave). The employer may provide such leave at its discretion. Of course, he will decide this issue taking into account all the circumstances in each specific case.

HOW TO TAKE A VACATION

In order to take unpaid leave, an employee must write a free-form application addressed to the head of the organization. It must indicate the type of leave (without pay or additional), the reasons for the leave and its duration. If there are any documents confirming the basis for leave, they must be attached to the application. A sample application for additional leave without pay is given below.

Until the head of the organization makes a positive decision to grant the employee leave, the latter cannot take it (unless he is one of the persons to whom the employer is obliged to provide such leave).

Sample application for additional leave without pay

Based on the application, the employer issues an order (instruction) to grant leave to the employee in Form No. T-6, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. The employee must be familiarized with the order on leave against receipt. Based on it, the personnel service specialist must make the appropriate note in section VIII of the employee’s personal card (form No. T-2, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

A sample order for granting leave to an employee is given on p. 118.

IS IT POSSIBLE TO RECALL AN EMPLOYEE FROM UNPAID LEAVE

The legislation does not provide an answer to this question. The rules for recall from vacation are established in Article 125 of the Labor Code and apply only to annual paid leave. However, in many organizations this procedure also applies to recall from vacation at one’s own expense. The main thing is to obtain the employee’s consent.

Recall from unpaid leave, as a rule, is formalized by an order drawn up on the basis of the unified form No. T-6. A sample order is given on p. 119.

PAYMENT FOR UNPAID LEAVE

Work year offset

During unpaid leave, the employer does not have the right to dismiss the employee on his own initiative. This is stated in Part 6 of Article 81 of the Labor Code. During unpaid leave, the employee retains his place of work (position).

Forced leave at your own expense

Labor legislation prohibits an employer from providing unpaid leave on its own initiative. If employees cannot perform their job duties through no fault of their own, the employer is obliged to pay for downtime in the amount of at least two-thirds of the employee’s average salary (Part 1 of Article 157 of the Labor Code of the Russian Federation). This is stated in the resolution of the Ministry of Labor of Russia dated June 27, 1996 No. 40.

Sample order for recall from unpaid leave

The time of such leave is counted towards the employee’s total and continuous work experience. But if during the year the employee was on unpaid leave for more than 14 calendar days, then this period is excluded from the length of service giving the right to annual paid leave (Part 2 of Article 121 of the Labor Code of the Russian Federation). This means that the end date of the working year for which the employee is granted annual paid leave will be postponed by the corresponding number of days of unpaid leave. Therefore, it is recommended to notify the employee of this circumstance in advance.

EXAMPLE 1. V.I. Kirpichev started working at Silikat LLC on February 1, 2006. During 2007, he was twice on unpaid leave, the total duration of which was 19 calendar days. At what point will he have the right to annual paid leave for the second working year?

SOLUTION. If V.I. Kirpichev did not take vacation at his own expense, then he would have received such a right from February 1, 2008. But since the duration of unpaid vacations exceeded 14 calendar days during the first working year, the end date of the working year changed. The employee will receive the right to annual paid leave for the second working year on February 20, 2008.

Vacation at your own expense and average earnings

When calculating average earnings, the time during which the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation is excluded from the calculation period (subparagraph “e”, paragraph 5 of the Procedure for calculating the average salary, approved by Government Decree RF dated December 24, 2007 No. 922). Therefore, if an employee is granted leave without pay, he is completely excluded from the payroll period, regardless of its duration.

Social benefits for the period of unpaid leave

If an employee falls ill during unpaid leave. The conditions and procedure for paying benefits for temporary disability are established by Federal Law No. 255-FZ of December 29, 2006 “On the provision of benefits for temporary disability, pregnancy and childbirth to citizens subject to compulsory social insurance” (hereinafter referred to as Law No. 255-FZ). According to subparagraph 1 of paragraph 1 of Article 9 of Law No. 255-FZ, temporary disability benefits for the period the employee is released from work without pay are not assigned.

If an employee falls ill during unpaid leave and recovers only after its end, sick leave is issued and paid starting from the first calendar day following the end of the leave. This is stated in paragraph 23 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated August 1, 2007 No. 514.

If a child is sick. During the time when the employee did not actually work, including when he was on leave without pay, child care benefits are not paid (subclause 1, clause 1, article 9 of Law No. 255-FZ).

The employee went on maternity leave during her vacation at her own expense. Here the situation is different. If the employment relationship between the organization and the employee continued throughout the entire period of unpaid leave, the employer is obliged to pay her maternity benefits, since the employee is an insured person.

Standard tax deduction for unpaid leave

The standard tax deductions established in Article 218 of the Tax Code are provided for each month of the tax period, which is recognized as a calendar year (Article 216 of the Tax Code of the Russian Federation). As you can see, receiving such a deduction for each month is not related to the employee receiving monthly income. Therefore, for those months when the employee had no income (for example, he was on unpaid leave to care for a child for up to one and a half years), when calculating personal income tax from wages, he has the right to standard tax deductions in the amount of:

400 rub. The deduction is provided until the month in which the employee’s income reaches 20,000 rubles. (subparagraph 3, paragraph 1, article 218 of the Tax Code of the Russian Federation);

600 rub. for each child. The deduction is provided until the month in which the employee’s income reaches 40,000 rubles. (Subclause 4, Clause 1, Article 218 of the Tax Code of the Russian Federation).

The Russian Ministry of Finance recalled this in letter dated 05/06/2008 No. 03-04-06-01/118.

EXAMPLE 2. Employee of Lesnye Dali LLC A.K. Kukushkina was on unpaid leave in February 2008. The worker's salary is 6,000 rubles. per month. In January 2008, she was provided with a standard tax deduction in the amount of 400 rubles. What amount should a standard tax deduction be provided to an employee in March 2008?

SOLUTION. When calculating personal income tax on wages in March, A.K. Kukushkina has the right to a standard tax deduction in the amount of 800 rubles. (400 rubles for February and 400 rubles for March), since her income for January - March 2008 did not exceed 20,000 rubles.

Vacation at your own expense and pension

Pension contributions. The object of taxation of contributions for compulsory pension insurance is the object of taxation under the Unified Social Tax (Article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”), that is, payments and other remuneration accrued by the employer in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, provision of services (clause 1 of Article 236 of the Tax Code of the Russian Federation). No payments are accrued during unpaid leave. There is no basis for calculating pension contributions.

Pension experience. According to paragraph 1 of Article 10 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation,” the insurance period for assigning a pension includes periods of work for which insurance contributions were paid to the Pension Fund.

If an employee is on unpaid leave, he does not work, does not receive a salary, and the organization does not pay pension insurance contributions for him. Thus, the period of unpaid leave cannot be included in the pension insurance period.

Reporting to the Pension Fund. If an employee had periods during the calendar year when insurance premiums for compulsory health insurance were not paid for him, this fact must be reflected in individual information about the insured persons.

The total duration of leave without pay (and other similar periods for which the employee was not paid) is indicated in the column “Leave without pay” of forms SZV-4-1 and SZV-4-2. The duration of such a period is determined in months and days (for example, 1 MONTH 3 DAYS). This is stated in paragraph 43 of the Instructions for filling out individual (personalized) accounting document forms, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p.

The law guarantees the employee the right to rest. It is implemented by providing a set number of days per year for a certain time of actual work. However, the employee may need to receive additional days of rest. Then, with the consent of the employer, he can go on vacation without pay.

Leave without pay can be issued by an employee by submitting a corresponding application addressed to the company management.

Only when the director reflects his permitting visa on him, then this person can be granted the specified rest period. During this period, his previous place of work remains with him, but no accruals are made.

In order for the administration to allow taking leave at its own expense, the employee must have a valid reason. Very often, to confirm it, you also need to provide documents along with the application that confirm the validity of the employee’s request for leave.

The administration must consider the request, and even if all the documents submitted are available and the reason why the person working at the enterprise is requesting leave is valid, it has the right to refuse. This is often associated with preventing disruption of the production process.

Attention! If the director does not give his consent to days of rest without accrual of wages, and the employee still does not go to work, this time will be considered absenteeism, and as a result, appropriate penalties will follow for this violation. The last resort would be.

The company management also determines the duration of the upcoming leave without pay. However, in cases specified in regulations, obtaining permission from the employer for this period is not necessary; it is sufficient to submit an application for leave without pay as a notification.

In what case cannot an employer refuse leave at his own expense?

Regulatory acts list situations in which an employee must be granted leave without pay.

Such situations include:

• When a newborn appears in the family of a company employee, a document confirming the birth of the child.
• If employees of the company get married - a marriage document.
• When a close family member dies - a death certificate.

In each of these situations, the employee working at the enterprise is entitled to leave without pay for five days.

Certain categories of working citizens can take advantage of additional unpaid rest in accordance with the law. In these cases, it is not necessary to obtain consent from the administration.

These include:

• Working pensioners - this category has the right to 14 days of such a period within one year.
• Persons who participated in the Second World War can count on leave without pay for 35 days.
• For employees who have a disability group, their vacation time without pay can be up to 60 days in one year.
• For employees who are family members of military personnel who were killed or died while performing official assignments, unpaid leave for this category can last 14 days.
• In situations expressly specified in federal legislation. For example, when combining work and full-time study, if the employee has several employers, when caring for children, etc.

The employer himself, in his regulations, may provide for situations where his employees may be granted additional periods of leave without pay. In such situations, when the employee’s case falls under the one specified in, the administration is also obliged to provide rest days to this employee.

Preferential categories of citizens have the right to take leave without pay for the entire stipulated period, or to break it up in parts throughout the year. In this case, the total number of days of unpaid leave must be observed. It is allowed to exceed it for these categories, but for this you will then have to obtain the consent of management.

Attention! An employee may belong to several benefit categories, but then the duration of leave should not be summed up. As a rule, such workers choose the most favorable conditions.

Leave without pay at the initiative of the employee: maximum period in 2018

When determining the duration of such a vacation, it is necessary to take into account the fact that the Labor Code of the Russian Federation does not establish a maximum period for vacation without pay.

An employee of the company, in his application, which he draws up with a request addressed to the manager, indicates the desired number of days of upcoming rest. The director, having studied the reasons for the requested leave and taking into account the current production situation, can either agree to the specified duration or set his own.

Current practice shows that the amount of unpaid leave time is established by agreement between the administration and employees.

In some cases, provisions of certain federal laws may limit the number of days of unpaid leave. For example, employees of state and municipal bodies cannot take a similar period lasting more than one year.

Attention! In addition, regulations determine that unpaid leave of more than 14 calendar days is not included in the length of service that gives the right to take paid leave.

Can an employer, on his own initiative, send an employee on vacation at his own expense?

Very often, when an organization begins to have financial problems, or production volumes decrease, the administration decides to send some of the employees on leave without pay, and thereby save money. After all, downtime that occurs due to the fault of the employer himself must also be paid by him according to the standards established by the Labor Code.

As a rule, the director calls the required employee and verbally invites him to draw up an application for leave without payment of salary for a given period.

However, the administration needs to remember that forcing employees of an enterprise to write such statements is strictly prohibited by law.

If the employee can subsequently prove that he was forced to write a statement and go on vacation without his desire, then the company administration will be subject to appropriate punishment, and it will also be necessary to accrue and pay the employee a salary for all those days when he was on forced leave.

Attention! Another situation in which the administration may suggest writing an application for leave retroactively is when a valuable employee has been absent or absent from work without having supporting documents.

This will make it possible to close days of absence without applying disciplinary measures to the employee. In this case, in order to receive leave without accruing payment for it, it is also necessary to draw up an application addressed to the director.

This step is very attractive for the guilty employee - not only will he not receive punishment, but he will also retain his job. However, in this case, management needs to know that it will no longer be possible to fire someone for this absence in the future, since it will not be documented on paper, and according to the report card, this employee was absent from the place with the permission of the administration.

Are weekends or holidays included?

Sometimes HR specialists make mistakes when marking days of rest without payment of wages on the time sheet. This arises due to the fact that the Labor Code does not directly indicate whether the rules established for ordinary vacations can be applied in this situation.

Most questions arise because the personnel officer does not know whether weekends and holidays need to be taken into account as part of such leave.

Holidays need to be taken into account. This is based on the fact that the rules for accounting for holidays as part of vacations are established only for standard and additional ones.

With regard to days recognized as days off, the Labor Code does not contain any exceptions when determining the periods of annual and additional leave. This means that this rule will apply to both paid and unpaid rest time.

Thus, when a personnel specialist determines the duration of rest without pay for these days, he needs to count both weekends and holidays as part of it.

It is important to remember that the period of provision of paid leave depends on the number of days of unpaid leave. The Labor Code establishes that only 14 unpaid days can be included annually in the annual leave period. If the employee needs to get more time, then all days over 14 will be moved forward to the end of the working year.

Attention! But in such a situation, you can use one trick. The law does not prohibit breaking vacation without pay into any number of small parts. You can take advantage of this by excluding all weekends and holidays from the requested period - the entire employee will rest on these days anyway.

This can be applied in the following way. The employee fills out two vacation applications, in each of which he enters the period from Monday to Friday. As a result, he gets two full weeks of rest, but only 10 days will be documented. Moreover, he still has 4 unclaimed days, which he can take in the future.

The procedure for registering employee leave at his own expense in 2018

Step 1. The employee submits an application

When an employee needs to go on vacation at his own expense, he draws up and submits it to the company administration. The document can be drawn up on a piece of paper by hand, or you can use a template developed by the HR department. When using a template, you usually just need to fill in your information in the blank spaces.

The completed application must include the following information:

1. The reason why the employee needed additional rest;
2. Holiday start date;
3. Its duration in calendar days.

Since an employee’s receipt of such leave is a decision of the administration, the reason must be indicated in the document. Even if it’s personal and you don’t want to tell it to anyone.

However, if this does happen, you need to remember that such information is considered personal data, and therefore must be processed and stored in accordance with the law. Disclosure may result in criminal liability. You should also not indicate a fictitious reason - if the administration considers it disrespectful, then leave may be denied.

Attention! If leave is requested due to the occurrence of an event, then copies of documents confirming this must be attached. These include copies of birth and death certificates, certificates from government agencies or other organizations, etc.

If at the time of submitting the application the employee does not have such documents, but he knows for sure that he will have them in the future, he must indicate on the form a specific date by which he will be able to provide them.

Step 2. Make a vacation order

After the director has approved the granting of leave to the employee by affixing a visa to the application, this document must be returned to the personnel department. There, on its basis, you need to issue a leave order.

For this operation, you can use the standard one, or, if the rest period is provided to several employees at once, T-6a. The order can also be issued on company letterhead at any time.

When using a standard form, information about leave must be entered in section “B”, and section “A” must be left blank. The name of the vacation period is “Vacation without pay.” This section reflects the number of days for which it is issued.

In section “B” you will need to duplicate the information from the previous section, but also indicate the period of days on which the employee will rest.

Information about the submitted application is recorded in the “Bases” column.

Step 3. Give the employee an order to familiarize himself

After the order form is fully completed, it must be signed by the head of the company. Next, the document is handed over to the employee for review. He needs to read its contents and then put his signature in a specially designated column.

Step 4. Marking the vacation on your personal card

It is opened by the HR inspector when registering a new employee, and contains information about him for the entire period of performance of labor duties in the company.

For this purpose, a standardized T-2 form is proposed, but the law also allows you to develop your own form of the document. Information about the vacations provided should be indicated in section “VIII Vacation”.

The following is written in the table provided for this purpose:

• Name of leave (by order);
• Duration in days;
• Dates when vacation starts and ends;
• Vacation orders data.

Attention! If an ordinary employee is allowed to go on leave without pay, then the columns indicating the period of provision are not filled in. If an employee who takes a period of rest without pay does so on the basis of the provisions of the law, then the first and final days of the calendar year must be recorded in these columns.

There is no need to familiarize the employee with the data recorded on the card.

Step 5. Marking leave on the time sheet

In order to daily record the appearance or absence of an employee at his place of work, it is intended. Marks are made in them on the basis of primary documents.

Vacation without pay must be indicated in the time sheet on the basis of a formalized vacation order.

Those days that according to documents the employee will be absent from work should be noted as follows:

• If leave at your own expense is granted in agreement with the manager, the symbol “BEFORE” or the code number 16 is indicated.
• If leave is granted based on cases established by law, the symbol “OZ” or the code number 17 is placed.

Attention! The personnel officer needs to take into account that when putting notes on leave without pay on the report card, it is necessary to include not only working days, but also weekends and holidays.

The employee must submit a statement to management describing valid reasons, because of which he cannot go to work.

If the management agrees to let the employee go, they will together have to determine the terms of leave without pay at the initiative of the employee - the maximum period and the minimum.

Cases of provision

Who is entitled to unpaid leave? In Art. 128 of the Labor Code of the Russian Federation states that extraordinary leave without pay is granted to every employee who has valid reasons.

If it seems to the manager that the subordinate does not have strong enough justifications, or his absence will harm production, he simply will not sign the application.

IMPORTANT. When deciding to take leave, the employer independently studies the reasons why the subordinate approached him with such a request.

The law does not stipulate which arguments are valid and which are not..

However, when disputes arise, judges sometimes side with the employee, so it is important to maintain maximum objectivity when assessing.

When does an employer have no right to refuse an employee?

The law provides for several categories of employees who do not need the consent of their superiors to take leave at their own expense.

Now, let's determine the duration of administrative leave at the initiative of the employee: the maximum period and the minimum.

Duration of vacation

So, many people ask the following questions: “How many days can I take leave without pay?”, “For how long can I take leave without pay (at my own expense)?” etc., we hasten to warn you that the essence of this question will not change depending on the different wording, and neither will the answer.

The duration of administrative leave is limited only by the time for which management is ready to release the employee, taking into account that the production process is not affected.

What does the Labor Code of the Russian Federation say?

But what does the law say on the topic of how long you can take leave without pay or without pay?

The law obliges the employer to provide unpaid leave to only a few groups of employees.

Accordingly, deadlines are set exclusively for them.

The number of vacation days at their own expense that veterans are entitled to is up to 35 days a year, pensioners - up to 14, disabled people - up to 60, spouses and parents of deceased military personnel - up to 14, people studying at a university - up to 15, preparing to defend their diploma and for state examinations - 4 months, for those with certain family circumstances - up to 5. The law does not regulate the duration of vacations for other employees.

Fellow students should not forget about the right to study leave; you will find out how best to do this here.

At the discretion of the employer

If a person is not included in the category of employees who have the legal right to extraordinary leave upon request, he must independently negotiate with his superiors. The manager has the right to release or not release the employee.

The decision depends on the strength of the reasons and whether it will harm the production process. In case of a positive decision, the duration of unpaid leave is discussed by the parties. As you can see, there is no specific answer to the question: “How many days a year can you take vacation without pay?”, it all depends on the situation and the decision of your superiors.

How many times a year can you take vacation at your own expense?

Other versions of the above question could be: “How much unpaid leave can you take?”, “How many days of unpaid leave can you take per year?” and others, so let's look at this issue.

An employee can take leave at his own expense an unlimited number of times.

However, it is necessary to reach an agreement with the management of the enterprise.

Employees to whom management is obliged to provide unpaid leave, can issue it once a year. In the future, they will have to seek permission from the management of the enterprise, just like their colleagues.

Vacation period without pay

Incorrect registration of unpaid leave will inevitably affect paid, as well as overall work experience. Therefore, it is important to approach the procedure with full responsibility and make proper records of the days provided to the employee to solve his personal problems.

In the sections below we will talk in more detail about the different periods of unpaid leave, which ones should be included in the list of holidays and which ones should not.

Are public holidays included in unpaid leave?

According to Art. 113 of the Labor Code of the Russian Federation, it is necessary to exclude weekends and non-working holidays when people should rest from vacation at their own expense. In practice, many do not remember or are not aware of this, as a result of which wages are calculated incorrectly. The employee receives less money than he is entitled to.

IMPORTANT. To deduct extra days from vacation, it must be divided into parts. For example, in 2016 the whole country is on holiday from May 1 to 3 and from May 7 to 9. Accordingly, the application should be written as follows: from May 4 to 6 and from May 10 to 13.

The duration of the vacation with such an application will be 7 days, not 14, and the freed week will be paid.

Is it possible to extend?

The law allows for the extension of leave without pay. To do this, it is necessary to submit an application to management indicating the reasons why the subordinate still cannot begin to perform his job duties. If management deems it possible, it will give its consent.

Maximum term

The duration of administrative leave depends on the circumstances that caused the need for it. By agreement, management can provide a subordinate with any number of days a year, up to 365.

IMPORTANT. The employee must remember: if the duration of his vacation at his own expense exceeds 2 weeks within one year, these days will be deducted from his work experience.

Minimum term

The law also does not establish minimum periods of leave at one’s own expense. This means that an employee can take even 1 day.

IMPORTANT. If the total duration of vacations during a calendar year is less than 2 weeks, these days will be included in the hours worked that affect paid vacation.

Can management call an employee to work early?

Current legislation does not regulate this issue in any way. However, there is an opinion that you can call an employee from extraordinary leave in the same manner as from paid leave. It is established in Art. 125 of the Labor Code of the Russian Federation and states that in order for a person to return to work, his personal consent is required. Coercion in this situation is illegal.

REFERENCE. If a person returns to work early, the remaining days cannot be added to another vacation or provided to him in the form of days off and days off.

Reasons for calling

The law does not provide for circumstances for calling employees to work early. The management of the enterprise can only ask them to begin their official duties earlier. However, managers do not have the right to demand this, nor do they have the right to impose penalties in case of non-compliance with their demands.

If family or other compelling circumstances arise, each employee can agree with their superiors on the registration of extraordinary unpaid leave, and for absolutely any period.

Disabled people, pensioners, students, veterans and relatives of deceased military personnel have the right to be released from work upon request. In all other cases, the employee and his supervisors must reach an agreement.