home For men Grounds for leave without pay. What does unpaid leave mean? Vacation at your own expense and average earnings

Grounds for leave without pay. What does unpaid leave mean? Vacation at your own expense and average earnings

Even the most inveterate workaholics sometimes find themselves in a situation where work fades into the background. But whatever the circumstances, it is unlikely that anyone will dare to risk losing workplace, taking care of personal problems during work time. A way out of this situation is provided for by the Labor Code of the Russian Federation - this is the possibility of obtaining leave at your own expense.

Grounds for granting leave without pay

Leave without pay, or, as it is commonly called, without pay, is granted only if the employee has a good reason. Therefore, the corresponding statement in mandatory must contain a reference to specific circumstances that do not allow the employee to be at the workplace for a certain time.

At the same time, deciding whether the reason indicated by the employee is sufficiently valid for granting him leave is entirely the prerogative of the employer, assigned to him by Article 128 of the Labor Code of the Russian Federation.

According to established practice, in addition to registering a marriage, the birth of a child or the death of a close relative, the need to see off a son for his passing may be recognized as circumstances requiring leave. conscript service in the armed forces or sending a child to a place of summer vacation.

Vacation at one's own expense is formalized by an order or instruction issued on the basis of a handwritten application by the employee. Despite this, the employee can return to perform his official duties at any time by notifying his supervisor in writing.

The employer's obligation to provide leave without pay

Part two does not allow refusal to grant leave without pay in cases where it is required by parents of minor children or employees holding the title of Hero Soviet Union or Russia, as well as full holders of the Orders of Glory or Labor Glory, veterans of combat and labor.

Students of higher educational institutions who are studying full-time and combining it with work also have the legal right to such leave. Few people know, but in case of illness, any employee can receive leave at his own expense for a period of three days without providing a certificate of incapacity for work or other medical documents.

Duration of vacation

Unlike the Labor Code previously in force in Russia, the modern Labor Code of the Russian Federation does not know the concept of “short-term leave without pay.” Therefore, today its duration is determined by agreement with the employer. The lower and upper limits of the period are not regulated by law, but they may be reflected in the local regulations of the enterprise.

The exception is the cases prescribed in part two of Article 128 of the Labor Code of the Russian Federation, which provides for the right of WWII participants to receive leave at their own expense for up to 35 days in each calendar year of working pensioners, as well as spouses and parents of military personnel and persons equivalent to them who died in the line of duty. official duty - up to 14 days.

Disabled people, according to the same norm, can count on leave without pay for 60 days a year, and new parents, newlyweds or employees who have lost a close relative - up to 5 days.

Protects the rights of parents of minor children. Thus, up to 14 days of leave without pay at any time during the year are legally granted to employees who have more than one child under the age of 14 or a disabled minor. Single fathers and mothers have the right to such leave even if they have only one child under 14 years of age.

Heroes of Russia or the Soviet Union, as well as full holders of the Order of Glory, enjoy the right to annual leave without pay for a period of up to three weeks, granted to them by part three of Article 8 of Law No. 4301-1 of January 15, 1993. A similar duration of leave is established for Heroes of Socialist Labor and full holders of the Order of Labor Glory in accordance with the provisions of part two of Article 6 of Law No. 5 of January 9, 1997.

In what cases can you take vacation at your own expense?

Vacation at your own expense is an employee’s initiative to take several unpaid days in order to resolve some of his issues or problems. During such rest, wages are not accrued, but the job is retained. In addition, if an employee takes less than 14 calendar days a year, then this break does not in any way affect the calculation of his working year for annual leave.

Whether or not to release an employee on unpaid leave is the employer’s right, not his responsibility. You can take a few days at your own expense after an agreement has been reached with your superiors. But there are cases when management does not have the right to refuse to issue its employee several unpaid days.

For example, the Labor Code of the Russian Federation specifies circumstances in which management is obliged to give up to 5 calendar unpaid days. These are cases such as:

registration of the employee’s marriage;
the birth of his child;
death of a close relative.

To apply for a vacation at your own expense, if such circumstances exist, you must write an application addressed to the management and attach supporting documents to it. But since all certificates of changes in civil status are issued somewhat later after the event, a copy of the supporting document can be brought later. The employer does not have the right to refuse to issue such leave on such grounds, but it is better to approach in advance and discuss the dates of “time off” so that there are no discrepancies later.

In addition, there are also categories of employees to whom the employer is obliged to provide several days of rest “at his own expense” during each working year. The Labor Code of the Russian Federation states that these days can be taken at any time convenient for the employee, having previously agreed on his vacation with management. The duration of rest for certain categories of citizens is regulated not only by the Labor Code of the Russian Federation, but also by other laws, including federal ones. For example, the Federal Law of January 21, 1995 No. 5-FZ “On Veterans” stipulates the duration unpaid leave for working veterans of all wars.

Categories of employees to whom the employer is obliged to provide leave without pay wages at a time convenient for them after agreement with management, is presented in the table below:

	Duration of vacation
WWII participants	Up to 35 calendar days per year
Working pensioners (old age)	Up to 14 calendar days per year
Parents and spouses of military personnel who died in the line of duty	Up to 14 calendar days a year
Working disabled people	Up to 60 calendar days per year
Employees who are allowed to take entrance exams to higher education institutions	15 calendar days
Employees who are students of preparatory departments of universities to take final exams	15 calendar days
To pass the intermediate certification	15 calendar days a year
For writing thesis and preparation for final exams	4 months
To pass final exams at universities	1 month
	Up to 35 calendar days per year

To receive unpaid leave, you must write an application and attach a document confirming this right. For example, a working pensioner, in order to receive leave of up to 14 calendar days per year, must attach a copy of his pension certificate.

Registration of leave without pay

If an employee needs to take a few days off at his own expense, he must notify his management about this. The notification is submitted in writing in the form of an application written to the head of the structural unit or to the head of the enterprise. The document can be drawn up by hand or filled out a template available in the HR department. There is nothing complicated! It is necessary to indicate the period during which the applicant plans to be absent from the workplace and the reason.

The latter does not always need to be specified. If you reach an agreement with your superiors, you can state the reason orally, and in your application simply ask for a few unpaid days. If the employee is a “beneficiary”, and the employer’s responsibilities include providing him with such leave, then the reason must be indicated in the application. In addition, documents confirming the benefit must be attached to it.

It is necessary to ensure that the application has been accepted for consideration. It is recommended to fill out 2 identical applications, submit one to the HR department, and keep the other. Your copy must have a mark that will be put by a HR employee. The mark must include the registration date, the number of the incoming document, as well as the signature of the employee who accepted it.

After this, if there are no objections from the employer, it is necessary to issue an appropriate order. This is done by an employee of the HR department, and the boss signs it. Only after the employee has read the order against signature, he can safely be absent from the workplace, without fear that these days will be counted as absenteeism.

A corresponding entry must also be made in the personal card of the absent employee. This is necessary in order to monitor whether unpaid leave will affect the length of the working year. This is important to consider when providing annual paid leave.

These days must also be reflected in the timesheet. This is done like this:

The period of such leave includes both holidays and weekends. This is its main difference from basic paid leave.

Guarantees for an employee on leave at his own expense

When an employee is not actually at work, the employer does not have the right to fire him. The only exception is the complete liquidation of a legal entity. Therefore, an employer cannot terminate an employment contract at will while its employee is on unpaid leave. If an employee falls ill during such leave, sick leave will not be paid. The exception is going to work the day before the onset of illness. Then the benefit will be paid in accordance with current legislation, based on the employee’s length of service and his average earnings.

But if during a vacation at her own expense a woman goes on maternity leave, it will be paid in the amount of 100% of her average earnings. In this case, unpaid leave must be interrupted the day before the start of maternity leave.

A woman can spend many months on unpaid leave, and the employer will not have a basis for calculating maternity benefits for her. Then payments should be calculated in the amount of 100% of average earnings, the tariff rate or other material value in which labor is paid at a given enterprise.

That is, management has no right to fire a person who is absent from work at his own expense. Therefore, his job is retained. But someone has to do it job responsibilities for an absent employee. As a rule, management arranges a job match for another person and pays him extra for it. As soon as the “vacation worker” returns to work, the additional payment will be withdrawn. If an employee is absent from work for several months, then it will be more difficult for management to get out of the situation. Therefore, the issue can be resolved in a different way!

You can take as many unpaid days as you like, but by prior agreement with management. If such leave lasts more than 14 calendar days, this will affect the correct calculation of the working year for the provision of annual leave.

Can an employer send people on vacation at their own expense?

No, vacation at your own expense is solely the good will of the employee himself. An employer does not have the right to send a person on vacation and not pay him for a day.

If the employer cannot provide its workforce with a working process, then it will be downtime due to the fault of the employer. Management may send employees home, but these days will be paid. Downtime is paid in the amount of 2/3 of the average earnings of each employee.

If management sends employees on unpaid leave, this is a violation of rights. Therefore, employees can complain to the labor inspectorate. An audit of the employer's activities will be initiated for violations of labor laws. If violations are detected, the employer will be held accountable in accordance with Art. 5. 27 Code of Administrative Offenses of the Russian Federation. The sanction under this article is a fine:

For officials organization (manager) - warning or fine from 1000 to 5000 rubles. If the employer commits such an offense again, this will entail a fine of 10,000 to 20,000 rubles. or disqualification for a period of one to three years;
for entrepreneurs - a fine from 1000 to 5000 rubles. If the employer commits such an offense again, this will entail a fine in the amount of 10,000 to 20,000 rubles;
for an organization - a fine of 30,000 to 50,000 rubles. Repeated violation entails a fine of 50,000 to 70,000 rubles.

You can write a complaint to the labor inspectorate or the prosecutor's office.

Dismissal while on vacation at your own expense

The person himself may express a desire to resign at any time, including on vacation, which he took at his own expense. And the employer does not have the right to fire him. The exception is the complete liquidation of the enterprise. In this case, even pregnant women are subject to dismissal. If an employee decides to resign during unpaid leave, he needs to write a statement and submit it to the human resources department. This can be done by visiting the employer in person or by sending an application by mail. Vacation at your own expense will not be interrupted.

The time that the employee will be on unpaid leave will be counted as work, provided that he will be on vacation for all 2 weeks. If the employee wishes, he can interrupt his rest and go to work for these 2 weeks. Then the employer, when he makes a full payment, will have to pay for these 2 weeks.

The procedure for dismissing an employee on unpaid leave is no different from the procedure for dismissing an employee who is actually at the workplace:

the employee writes a statement and submits it to the human resources department in an accessible way. It is necessary to ensure that it is properly registered;
Based on the application, a dismissal order is issued. This happens closer to the end of the working period. The employee must be familiarized with the order against signature;
On the last working day, the resigning employee must be fully paid and given work book with recording and other “labor” documents.

Difficulties arise in determining the last working day, since the employee does not actually work. When will it be right to hand over all the money and documents?

This must be done on the last day of work. That is, on the actual day of dismissal.

How to arrange a vacation at your own expense

It must be reflected in personnel documents. All entries are made on the basis of an order to provide a specific employee with several days of rest without pay. But the entry in the report card will depend on the basis on which this leave is granted:

if leave was granted in agreement with management, then you should mark “BEFORE” or indicate digital code 16;
if leave is granted in accordance with the law, then the mark must be “OZ” or digital code 17.

When writing an application for unpaid leave on legal grounds, documents must be attached to the application.

In the lives of many people, situations arise when, due to circumstances, a person needs several days off from work, for example, during the funeral of a relative. In this case, it is recommended to take a vacation at your own expense without pay, especially since this method is provided for by the Labor Code of the Russian Federation. There are situations when a break from work is at the discretion of the employer, but there are situations when, by law, the employer cannot refuse the employee.

What is unpaid leave?

In accordance with the law, every person who has worked for an organization for six months or more has the right to a vacation period. It is provided as scheduled and has a minimum duration of 28 days. A vacation without pay is a completely different matter. The need for it may arise in unexpected cases (for example, if a close relative dies) or in situations that do not fit well with work (wedding, diploma defense). If these reasons are valid, then the employee can count on free days.

At the initiative of the employer

According to current legislation, vacation at one’s own expense is provided only upon application, which indicates the reasons for this (or without indication, if this type of vacation is a priori required). If such rest is not required by law, then the employer’s further actions may depend on the seriousness of the reasons indicated by the employee.

By agreement of the parties, the duration of the period is determined, but in some situations (for example, a critical shortage of personnel), the director may not release the employee. In this case, the manager’s initiative is to approve the leave itself, but he may not provide it.

This type of vacation should not be confused with administrative unpaid leave at the initiative of the employer, to which people are forced to go when the volume of tasks at the enterprise is reduced. If there is no voluntary consent, then this is a violation of federal laws and entails a fine for officials. It is legislatively correct to designate such a period as downtime, during which employees receive no less than 2/3 of their salary.

At the initiative of the employee

Writing an application, in fact, is the initiative of the employee at the enterprise, and if the provision of some kind of vacation is provided for by law, then the employer has no right to refuse. For example, the provision of leave at one's own expense cannot be rejected if confirmed official document the reason is:

registration of the applicant's marriage;
death of a close relative;
the birth of his children.

Who is eligible

According to the law, everyone working at the enterprise has the right to such a break from work (but, in some situations, the manager may not approve of the initiative, explaining this by the need to perform official duties). To be granted leave, you must submit an application addressed to the director, if necessary, indicating the reasons and attaching copies of the relevant documents (certificates from kindergarten about quarantine).

Legal regulation

A person’s right to such a break from work is based in the Labor Code of the Russian Federation (Article 128). It says that leave at your own expense is provided:

by decision of the organization’s management, when, having considered the reason, there are no objections from the employer;
in cases established by law (for example, own wedding) – in such a situation, the director can no longer refuse.

For certain categories of citizens, the right to additional rest without pay is determined by law. For example, Federal Law No. 5 of January 9, 1997 guarantees up to three weeks of vacation at your own expense at a convenient time:

full holders of the Order of Labor Glory;
Heroes of Socialist Labor;
To the Heroes of Labor Russian Federation.

Minimum and maximum duration

If vacation time is provided by agreement between the employee and the employer, the duration of such period is regulated by agreement of the parties. The law makes no mention of this (with the exception of state and municipal employees, for whom the maximum period cannot last more than a year), but the minimum amount in all cases will be a day at their own expense. For those for whom this type of rest is guaranteed by law, the duration is set, but if necessary, they can contact the management for new days.

Reasons for 5 days leave

The provision of free days due to family circumstances is regulated by law. The Labor Code gives the following reasons why a manager cannot refuse a five-day break:

birth of a child;
death of a close relative;
own marriage.

Additional reasons, which may include exams for obtaining a second higher education, serious illness of a relative, etc., are established collective agreement organizations and other local regulations. In all other cases, the provision of leave in case of personal problems will be at the discretion of the management, and the corresponding visa on the application means the written consent of the director.

Working disabled people

Considering persons who must be provided with rest at their own expense, Article 128 of the Labor Code also talks about working disabled people. For such persons, the maximum duration of leave is set at 60 days, so the provision of 5-day leave will be on the same basis - the person prepares an application and receives the allotted rest time.

For old age pensioners

The Labor Code also provides for unpaid leave at the initiative of a person belonging to the category of retired workers. Such people are entitled to up to two weeks at their own expense annually - this right is guaranteed by the Labor Code, and therefore should not raise objections from the manager. If for some reason the director denies this rest, then the labor inspectorate can resolve the problematic situation.

Part-timer

In accordance with the norms of the law (Article 286 of the Labor Code of the Russian Federation), the next vacation for a part-time worker is provided simultaneously with the vacation period at the main job. In this case, a situation may arise when at the main place the duration of rest will be longer than the 28 days guaranteed by law - in this case, it is necessary to calculate for the employee additional days without saving your earnings.

When combining work with training

The provision of study leaves is also regulated by current legislation (Articles 173, 174 Labor Code RF). In this case, a break is granted:

for admission to entrance examinations;
during exams at a higher or secondary specialized educational institution;
for preparing a thesis and passing state exams.

In what cases is an employer obliged to provide unpaid leave?

The law provides for several categories of employees who can count on being granted a vacation period at a time convenient for them. In this case, the basis for registration of vacation is an application addressed to the director of the organization, according to which he is obliged to provide a certain number of days to the employee. Scroll:

	Maximum duration of vacation time provided, number of calendar days
Disabled people
Participants of the Great Patriotic War
Admitted to entrance examinations to universities
Students of preparatory departments (for passing final exams),
Full-time students in secondary educational institutions (or universities) in the case of intermediate certification	10 (or 15), with target direction from the employer – 40-50 days depending on the course
They are also used for passing state exams.
They are also used for preparing a diploma and passing state exams.	2 (or 4) months
Pensioners by age
Parents or wives (husbands) of persons with the status of military personnel who died in service (or due to an illness acquired during service)
Part-timers	In an amount insufficient to the duration of rest at the main place
Workers in the Far North and equivalent regions	Time required to get to your holiday destination and back
Having two or more children under 14 years of age
Raising a disabled child
Single parents
Employees of the people's squad
Members of voluntary fire protection units
Trustees political party or candidate	For the period of office
Members of the election commission for local government elections	For the period of office
Candidates for deputies	From the day of registration until the day of the official announcement of election results

How to take it at your own expense

If you have valid reasons, or according to the law you have the right to this type of release from work, then you need to contact the head of the organization. The sequence of actions for those wishing to take rest (time off) at their own expense should be as follows:

Prepare an application by hand (if necessary, indicating the reasons why you need release from work) or on a form developed by the organization.
Submit the application to your manager for approval. It is very important to get approval because simply submitting an application is not enough, and your absence from work may result in disciplinary sanctions up to and including dismissal.
Another important step is the issuance of the director’s order. The employee is introduced to this document upon signature. After the order is issued, the vacation period is valid.
If necessary, early exit from such long-term and short-term vacations is permitted, with a recalculation of the days when the employee was free from work. The initiative to end the break belongs entirely to the applicant.

Application for leave without pay

Since there is no legally approved application form for this type of exemption from labor duties, this document is drawn up in free form. It must indicate:

surname, name, patronymic of the director and applicant;
the reasons why the employee needs this time;
legislative grounds;
date, signature.

Documents confirming the basis for preferential leave

In order for the reason why you are asking to be released from work to be clear to the manager, documentary evidence must be attached to the application. Depending on the situation, this may be a copy of the certificate/certificate:

about the death of a close relative;
about marriage from the registry office;
about the birth of a child from the maternity hospital.

Manager's order

After the director of the company has approved the application, a special order is issued for this employee, according to which he is released from work on the specified dates. The absence of an order in Form No. T-6 on leave at one’s own expense, which the employee reads under signature, when going on vacation without permission, provides the HR service with the opportunity to apply punitive measures (and formally gives the right to dismiss for absenteeism).

Accountant's notes on personal card and time sheet

Information about the provision of rest is recorded in the employee’s personal card (form No. T-2), as well as in coded form in the accounting sheet (No. T-12 or T-13). The mark on the report card depends on the circumstances for which he receives vacation time. The following conventions apply:

OD – conditions are provided for by the legislation of the Russian Federation;
DO - with the permission of the employer;
UD - in connection with training;
DB – annual additional rest.

Can they be sent on vacation without pay during downtime?

If an employee, due to the fault of the employer, cannot perform his work duties, then by law this period is called idle time and is paid at the rate of no less than 2/3 of the average salary (Article 157 of the Labor Code of the Russian Federation). Sending employees on vacation at their own expense in such a situation is a violation of labor legislation and, according to Article 5.27 of the Code of Administrative Offences, is subject to a fine. The amount of this sanction is:

for the head of an organization - a warning or a fine of 1,000-5,000 rubles (for repeated violations - up to 20,000 rubles; for officials, disqualification is allowed for up to three years);
for organizations - a fine of 30,000-50,000 rubles (for repeated violations - up to 70,000 rubles).

What is the impact of granting unpaid leave to an employee?

When an employee receives a release from work at his own expense, he is not paid a salary, but he is listed as an employee of the enterprise. It follows that the duration of a break from work can influence indicators related to determining the amount of income and length of service. This data may be needed, for example, to calculate benefits for sick leave.

Work experience

It is important for a person that the total duration of non-working breaks without saving earnings for the year does not exceed two weeks, because only this period is counted in seniority(for example, this indicator is used to determine entitlement to basic annual paid leave). Time beyond this period is deducted from the length of service, this means that if the total amount of time off is 3 weeks, then 21-14 = 7 days will be subtracted from the length of service.

Temporary disability benefit

To determine the amount of benefits for compulsory social insurance, it is necessary to calculate the average daily earnings for the previous two years. At the same time, it is important not to forget that, according to Article 113 of the Labor Code, non-working days are excluded from the calculation. holidays, therefore, vacation time from May 1 to May 15 will contain not 15, but only 13 days (minus May 1 and 9).

Calculation of average earnings

This calculation is based on the correct determination of the billing period, from which, along with days of downtime or sick leave, days of rest at one’s own expense are also excluded. This is beneficial for a particular employee, because the income he receives is distributed over fewer days, resulting in a larger figure (for example, paid vacation pay).

Insurance period when calculating pensions

Calculations of insurance coverage upon retirement are similar to calculations for calculating time worked for the provision of annual basic paid rest. If the total vacation time is less than 14 days, then this period is included in the length of service; if it exceeds this range, the difference must be deducted. For example, an employee used 6 weeks to defend her diploma and pass state exams, which means she will be deducted 42 – 14 = 28 days.

Check out for LLCs and individual entrepreneurs.

Video

In labor law there is no such thing as leave at your own expense. But this is exactly what we say when we mean: these will be days of rest that are not paid. In this case, after the agreed time, the person will return to his job.

How does the law interpret the term?

The Labor Code of the Russian Federation designates this concept as “vacation without pay.” This is also the name of Article 128 of the Labor Code of the Russian Federation, which is included in Chapter 19 “Vacation”. It is also called “administrative leave”, “unpaid leave”, “leave without pay”, although the Labor Code of the Russian Federation does not contain any of these concepts. Such a variety of terms arose due to the fact that over the last quarter of a century our labor legislation has undergone significant changes. We will use all methods of naming this legal relationship, because the employee should not be concerned about terminology issues. And HR officers and managers, as a rule, easily understand what is at stake.

Rest at your own expense is determined by the conditions under which it is provided and the period for which it is given. Administrative leave cannot be indefinite.

Having taken leave without pay, the employee will be free from work on the days provided, he will retain his job, but he will not receive money for this period. The legislator specifies as the basis for such absence family circumstances or other valid reasons. Some vagueness of the wording does not allow us to say exactly what could happen in the personal life of an employee or his family. Therefore, the employer often interprets in his favor the obligation to give the employee rest at his expense. Simply put, the application is not signed. And this is not always legal.

Who cannot be denied administrative leave

The Labor Code of the Russian Federation specifies categories of workers who have the right to rest without pay. First of all, these are participants in the Great Patriotic War, who are entitled to up to 35 calendar days of vacation without pay per year. Here is a classic example of a rule of law that regulates outdated legal relations, because each of us understands that there are no working WWII veterans now and there cannot be.

Working age pensioners are allowed to take administrative leave for up to 14 calendar days per year. The law allows the same amount of rest without maintenance for family members (parents, husbands, wives) of military personnel, employees of the fire service and internal affairs bodies, customs authorities, and the Federal Penitentiary Service, who died as a result of injuries or shell shock during service. These norms are additional support for socially vulnerable categories of citizens. But working disabled people, who can also be classified in this group, are allowed to be given without pay for up to 60 calendar days a year.

The law allows any categories of workers to take vacation at their own expense if they:

register the marriage;
they had a child;
a close relative died.

In these cases, you can take up to 5 days without pay. These reasons for employers usually seem quite respectable, and the employee is not denied leave without pay. The listed categories of employees and the number of days of administrative leave are indicated in Article 128 of the Labor Code of the Russian Federation. It also says that other federal laws, as well as at the enterprise, may provide for other cases of the possibility of taking days without pay. Collective agreements often include a provision for providing leave at one’s own expense in the event of sending a child to first grade or summer camp recreation.

Employees caring for minor children or disabled children have the right to be released from work for up to 14 days, as stated in Article 263 of the Labor Code of the Russian Federation. But this norm again refers us to the collective agreement, since it is in it that this right can be prescribed. This once again proves that a collective agreement can be an effective form of interaction between employee and employer, beneficial to both parties.

How does such rest affect the length of service?

If unpaid leave takes no more than 14 days a year, it is included in the period giving the right to annual paid leave. Article 121 of the Labor Code directly speaks about this. And the law states that working disabled people and military veterans will be included in the billing period maximum term administrative leave – up to 60 days.

Also in the Labor Code of the Russian Federation there is a rule on long-term (up to a year) leave for teachers. But there is a condition: if they were busy pedagogical activity at least 10 years (Article 335 of the Labor Code). Such long-term release from work without pay is provided for by law, although collective agreements of teaching organizations may include other provisions.

The procedure for providing unpaid rest and its duration for various categories of workers may also be provided for, in addition to federal laws, by local regulations of the region or a specific organization.

Grounds for granting leave at your own expense

What is important here is the letter of the law and the initiative of the worker to be free from labor activity for a certain period. The procedure and duration may be determined by a legal fact (for example, the birth of a child or the death of a close relative). If he decides to take it, then he himself determines the time convenient for him.

The employee-employer relationship is quite variable. And, in addition to written laws and regulations, there are simple human relationships that make sense to adhere to. A responsible person will not ask for leave from work during an emergency, and no less responsible employer interested in employees with higher education, will not refuse study leave to a student employee.

If leave without pay is requested by an employee from a category clearly specified in the law, the boss does not have the right to reject the application. But the employer may refuse to provide an employee with days at his own expense if he considers the reason unjustified. The Labor Code does not define a list of valid factors and family circumstances. And the legislator would do well to pay attention to this norm in order to specify it in the changing legal field. For example, we issue visas to travel abroad, visit the MFC for various purposes, enroll children in child care institutions, may be called as a witness in court, etc. And all this takes time.

Leave without pay at the initiative of the employer

This option is due to the conditions created in the labor process. An employee “due to the fault of the employer” may experience downtime and suspension from work. People call this “forced leave,” although the Labor Code of the Russian Federation does not contain such a concept either.

Situations	Peculiarities
Simple.	Temporary suspension of work for a valid period of time resulting from the fault of the employer or due to circumstances excluding his fault. Payment: in the first case - no less than 2/3 of the employee’s salary, in the second - no less than 2/3 of the rate, salary, calculated in proportion to downtime. To be fair, it must be said that downtime can also be the fault of the employee. In this case, it is not paid at all. It’s a stretch to call downtime a vacation, because it’s impossible to agree on its time in advance. Regulatory issues are resolved based on the provisions of local labor acts at a particular enterprise.
Removal of an employee from work.	The person showed up at the workplace in a state of alcohol or drug intoxication. An employee may be suspended from work if he receives an appropriate medical certificate or fails to undergo a mandatory medical examination. There are quite a few options for removal, but it is important that the person is not allowed to work until the reason is eliminated.
.	An employee may be illegally fired or suspended from work. However, Article 234 of the Labor Code of the Russian Federation allows him to prove the illegality of the employer’s actions, and in this case, the days of forced absence will be paid to the employee. These days will also be included in the length of service giving the right to annual basic paid leave.

A situation of underfunding may arise. Then the employer will put pressure on the employee to go on leave without pay. If dialogue is possible between the parties, they will treat each other's demands with understanding.

For an employee, forced rest due to the fault of the employer is unprofitable for at least two reasons.

If it exceeds 14 days, it will not be included in the length of service for calculating annual paid leave, as stated in Article 121 of the Labor Code of the Russian Federation.
If during forced downtime an employee takes sick leave, he will not be paid (clause 1, clause 1, article 9 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary working capacity and in connection with maternity” ).

It is important to know: in most situations, the employer should not require the employee to take leave without pay. Coercion is illegal and is punishable according to administrative law. This may be a fine imposed on an official or entity, individual entrepreneur.

Properly executed leave without pay does not raise any objections in the legal aspect. But there is extensive practice when it is used to minimize costs and retain specialists. In order for this leave to be granted legally, it is necessary to strictly follow the instructions of the Labor Code of the Russian Federation.

Variations of leave without pay

Grounds for receiving leave legal principle are divided into two options:

Vacations by agreement of the parties (paragraph 1 of Article 128 of the Labor Code of the Russian Federation).
Vacations that the employer is obliged to give to certain categories of workers regardless of his wishes (paragraphs 2–8 of Article 128 of the Labor Code of the Russian Federation).

In the first case, leave is given as a result of consideration of the feasibility, timing and duration of both parties to the labor relationship. From a legal point of view, it is considered that the decision on the possibility of vacation under certain conditions is made by mutual consent.

In business life, such vacations are used as a tool for saving on vacation pay and maintaining the opportunity to always have the right specialist “at hand.”

Reasons for leave include family circumstances, health problems, studies and many other personal conflicts. When justifying the need for leave, the employee must somehow detail the reasons for it, and the employer decides whether to classify these purely personal reasons as valid.

There is no list of conflicts that arise that are considered valid in the Labor Code. Therefore, the employer determines the degree of their validity “by eye”, based on existing practice. So, if in paragraph 7 of Art. 128 of the Labor Code of the Russian Federation, the registration of a marriage is one of the valid reasons; by analogy, the events accompanying it are considered such: preparation for the celebration, the wedding itself and the “honeymoon”.

The determining basis for a negative decision on the issue of leave is often by necessity, excluding the replacement of a specialist at a time convenient for him and for the desired period.

In the second case, in accordance with the provisions of the Labor Code of the Russian Federation relating to certain categories of workers, leave for them must be provided without fail.

There are several categories of employees who are prohibited from being denied unpaid leave. These groups include:

participants of the Great Patriotic War;
old age pensioners;
parents or other close relatives (wives, husbands) of military personnel who died in the performance of their official duties;
disabled people;
women caring for children under three years of age.

In addition, the law grants unconditional leave permission to:

employees in connection with the birth of children or death of close relatives;
employees combining work and study;
part-time workers, if they work part-time, they have a shorter vacation duration than at their main job.

The birth of a child is an unconditional basis for granting unpaid leave to his father

Time frames for unpaid leave

The amount of leave depends on both specific circumstances and legal requirements.

Vacation, by agreement of the parties, can last as long as desired. IN real life it rarely lasts longer than fourteen days, since the holiday longer duration is not included in the length of service giving the right to another vacation(Article 121 of the Labor Code of the Russian Federation). The employee must be warned about this very significant feature in advance when agreeing on the terms of leave.

Leave without pay for certain groups of workers has its own strict time limits:

WWII participants are entitled to no more than 35 calendar days of such leave;
for old-age pensioners - up to 14 days a year;
to parents, husbands or wives of a deceased serviceman - up to 14 calendar days annually;
disabled people - up to 60 days a year;
In the event of the birth of a child, death of a close relative and registration of marriage, employees are entitled to no more than five calendar days.

Short-term leave at your own expense - “time off”

The expression “time off”, which is used everywhere, is absent in the Labor Code of the Russian Federation; it uses the phrase “additional days of rest”.

Additional (“time off”) days are divided into three groups:

for personal reasons;
for working on holidays and non-working days, as well as for processing;
for donation.

Personal leave is requested for a variety of different and specific reasons. It would be enough to limit the statement to indicating family circumstances. However, it often happens that management requires additional decoding of these circumstances. Then a more detailed reason is indicated, for example, a wedding, a funeral, seeing off a friend to the army, baptism, an anniversary meeting of classmates. The employer decides the issue based on expediency, taking into account the seriousness of the occasion, the possibility of replacing the employee, length of work, loyalty and other factors.

Every worker has the right to unpaid leave of any duration. But every day of rest in excess of 14 calendar days within one year will accordingly postpone the time for granting the next vacation.

An employee who has worked in a new place for less than six months does not have the legal right to claim unpaid leave. The following groups are exceptions:

young people under 18 years of age;
pregnant women;
parents of a baby up to three months old.

Time off for work on holidays and weekends is allocated at any time suitable for the employee. Sometimes they are installed on schedule. Often, when called to work on holidays, days of future rest for the time worked are assigned in advance by order.

Time off for donating blood is given, in accordance with current legislation (Federal Law No. 125 of July 20, 2012), in the amount of three working days. Donation leave includes:

the day of the medical examination preceding the blood draw;
the day of blood donation itself;
any other day chosen by the donor employee to restore health.

Donation is encouraged by the state, including by providing additional time off

Indefinite leave

The expression “indefinite leave” does not exist in labor legislation. Lawyers clearly state that the use of the phrase “indefinite leave” is a meaningless and illegal action. Although for some segment of entrepreneurs, indefinite leave is a good lifesaver, allowing them to send their specialists, as it were, voluntarily on a long vacation without the slightest financial support. However, unpaid leave of any duration is permitted solely on the basis of a written application from the employee with the obligatory recording of its expiration date.

Especially for entrepreneurs who are too keen on minimizing their expenses, the Ministry of Labor in its Resolution No. 6 of June 27, 1996 directly states that: “Forced leaves without pay at the initiative of the employer are not provided for by labor legislation.”

But there is still a loophole in the law that turns unpaid leave into an almost unlimited one. So, in his application, an employee can indicate the end date of the vacation, but at the same time stipulate the possibility of continuing the vacation by writing a new application at the end of the period.

But even such a “conditionally indefinite” leave is permitted by mutual agreement of the parties concerned.

Calculation of annual leave taking into account leave without pay

All working citizens of Russia have the right to annual paid leave of 28 calendar days (not taking into account some exceptions for individual categories workers). For the entire period of this leave, employees retain their position and maintain their average salary.

Unpaid leave does not affect the amount of annual leave if its duration is no more than 14 calendar days within one year. Unpaid days are not included in the length of service calculated for receiving basic leave (Article 121 of the Labor Code of the Russian Federation).

But when unpaid leave lasts for a period of more than 14 days over one year, then legal rest is postponed for the corresponding number of days.

Please note that the working year does not begin on the first of January, like the calendar year, but from the date of enrollment of the employee at the enterprise. It follows from this that for an employee hired by a company, for example, on June 1, 2018, the working year begins precisely on this date, and the legal opportunity to take his first paid leave at this enterprise appears exactly six months later, namely from December 1, 2018.

An example of subtracting additional vacation days from length of service

Ignatov V.B. was enrolled as a mechanic at the Privet company from June 1, 2018. Having started work, he initially had the opportunity to legally use his right to the next paid leave after six months, from December 1, 2018.

However, Ignatov V.B. During this period, I took three leaves for family reasons with a total duration of 25 calendar days. As a result, the excess of rest days over the norm of 14 days reached 11 days. The date from which he receives the right to leave has been postponed for the same period. As a result, Ignatov V.B. By law, I am forced to go on annual paid leave not from December 1, but only from December 12, 2018.

Leave without pay is not taken into account when calculating the average salary for registration of the main leave (clause 5 of the Decree of the Government of the Russian Federation No. 922 of December 24, 2007).

Unpaid leave is calculated in calendar days, and includes all holidays and weekends included in this period.

Procedure for taking leave without pay

The procedure for applying for unpaid leave is practically no different from the process for granting regular leave.

By an employee in writing by hand or in printed form. There are no officially approved forms. Some large organizations use their own templates to fill out.

The header of the application indicates the full position of the head of the company and his full name. Below is the full name of the applicant, position and division (workshop, site, department).

The text must indicate that leave without pay is required, and also indicate the number of days, the beginning and end of the leave.
An application for leave for family reasons is written in any form with the obligatory indication of the unpaid nature of the leave

On the application, the manager puts a resolution indicating his instructions to the immediate executors to organize further processing of leave. The registration process, in particular, includes drawing up an order and implementing a temporary replacement of an employee at his workplace. Fixing the resolution on the application is all the more necessary when it comes to leave for family reasons and its implementation depends on the will of the manager.

If there are no objections or leave is required by law, an order is issued to grant leave. A. It is drawn up on a standard T-6 form. An order to grant leave without pay is drawn up on a standard form of the unified form T-6

The issued order is given to the employee for familiarization against signature. Simultaneously with the publication of the order, information entries are made in the employee’s personal card (Section VIII, page four of Form T-2), as well as in the work time sheet (Form T-12 or T-13). Unpaid leave in the report card is indicated by:

the abbreviation “DO” (“16”), when leave is given for family reasons;
abbreviation “OZ” (“17”), if the vacation is due to the requirements of the Labor Code.

Some nuances that arise when using unpaid leave

Some of the most pressing questions are the following:

How is child support paid?
Is it possible to be fired during this period?

Withholding of alimony

Some citizens have the opinion that if he does not receive a salary during leave without pay, then there is no reason to pay alimony. However, this conclusion is erroneous. In fact, according to the provisions of Article 102 of Federal Law No. 229 dated October 2, 2007, as amended on May 1, 2016, if the alimony payer does not work and does not receive wages, then his debt is determined based on one-fourth of the amount of the average salary in the Russian Federation.

How can an organization whose employee is on vacation without pay make alimony payments? The answer can be found in Article 109 of the Family Code of the Russian Federation.

The administration of the organization at the place of work of the person obligated to pay alimony on the basis of a notarized agreement on the payment of alimony or on the basis of a writ of execution is obliged to withhold alimony from this employee on a monthly basis. The amount of alimony should be calculated from the salary and (or) other income of the person obligated to pay alimony. It is necessary to pay or transfer funds at the expense of the person obligated to pay alimony to the person receiving alimony no later than three days from the date of payment of wages and (or) other income to the employee.

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 more or less leave than guaranteed labor legislation, he must coordinate this with the employer.

	Normative act	Duration of vacation during calendar year(calendar days/month)

Participants of the Great Patriotic War	Part 2 of Article 128 of the Labor Code of the Russian Federation	Up to 35 days
Working old-age pensioners (by age)	Part 2 of Article 128 of the Labor Code of the Russian Federation	Up to 14 days
Parents and wives (husbands) of military personnel who died or died as a result of injury, concussion or injury received in the line of duty military service, or due to a disease associated with military service	Part 2 of Article 128 of the Labor Code of the Russian Federation	Up to 14 days
Working disabled people	Part 2 of Article 128 of the Labor Code of the Russian Federation	Up to 60 days
Employees in cases of birth of a child, registration of marriage, death of close relatives	Part 2 of Article 128 of the Labor Code of the Russian Federation
Workers who combine work with study at higher education institutions educational institutions, and workers entering universities	Part 2 of Article 173 of the Labor Code of the Russian Federation
Employees combining work with study in secondary educational institutions, and employees entering secondary vocational education institutions:	Part 2 of Article 174 of the Labor Code of the Russian Federation
To pass intermediate certification;
To prepare and defend final qualifying work and pass final state exams;
To pass final exams
Part-time workers, if in a part-time job the duration of the employee’s annual paid leave is less than the duration of leave at the main place of work*	Part 2 of Article 286 of the Labor Code of the Russian Federation	For the entire period making up the difference between the duration of vacations
Workers - Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full holders of the Order of Glory	Clause 3 of Article 8 of the Law of the Russian Federation dated January 15, 1993 No. 4301-1 “On the status of Heroes of the Soviet Union, Heroes of the Russian Federation and Full Knights of the Order of Glory”, clause 2 of Article 6 of the Federal Law dated January 9, 1997 No. 5-FZ “On the provision of social guarantees to Heroes of Socialist Labor and full holders of the Order of Labor Glory”	Up to 3 weeks
Veterans of combat operations, persons awarded orders and medals for participation in the Second World War; military personnel who served for at least six months in military units, institutions, military educational institutions that were not part of the active army during the Second World War; persons awarded the “Resident” badge besieged Leningrad"; persons who worked during the Second World War at military facilities behind the active fronts	Subclause 11 of clause 1 of Article 16, clause 9 of Article 17, subclause 9 of clause 1 of Article 18, subclause 10 of clause 1 of Article 19 of the Federal Law of January 12, 1995 No. 5-FZ “On Veterans”	Up to 35 days
Military spouses	Clause 11 of Article 11 of the Federal Law of May 27, 1998 No. 76-FZ “On the status of military personnel”	Part of the leave exceeding the duration of the military personnel’s annual leave at the main place of work
	Clause 4 of Article 22 of the Federal Law of May 18, 2005 No. 51-FZ “On Elections of Deputies” State Duma Federal Assembly Russian Federation"	From the date of registration of the federal list of candidates by the Central Election Commission of the Russian Federation until the day of official publication of the results of the elections of State Duma deputies
Members of the election commission with advisory voting rights	Clause 3 of Article 16 of the Federal Law of January 10, 2003 No. 19-FZ “On the Election of the President of the Russian Federation”	From the day of registration of a candidate by the Central Election Commission of the Russian Federation until the day of official publication of the results of the elections of the President of the Russian Federation
Civil servants	Clause 15 of Article 46 of the Federal Law of July 27, 2004 No. 79-FZ “On State civil service Russian Federation"

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

Unpaid vacations guaranteed by collective agreement. Reasons for mandatory provision unpaid leave may be established by 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;

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

In other cases specified in the collective agreement and agreement.

Additional annual holidays 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 the employee fell ill during unpaid leave and recovered only after its end, sick leave issued and paid starting from the first calendar day, following the day the vacation ends. 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 labor Relations between the organization and the employee remained throughout the entire period of unpaid leave, the employer is obliged to pay maternity benefits to her, since the employee is one of the insured persons.

Standard tax deduction during the period of 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 remunerations 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.

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