Many organizations, including both large industrial, transport, medical, etc., and small ones (such as LLC or individual entrepreneur), participate in personnel training, accepting students for internships educational institutions different levels. Beginning personnel officers of such organizations often have questions about how to hire a trainee - with or without payment, and how to properly formalize relations with them. Let's try to understand the intricacies of work and study.
Legislation on practice
Labor legislation does not directly regulate the issues of practical training. They relate to this industry only indirectly: when it comes to the possibility of concluding an employment contract with a trainee as an ordinary employee and in the case of an investigation into possible accidents with them (even in the absence of a concluded employment contract).
The basic rules regarding industrial practice are contained in the legislation on education. In particular, in Federal law dated December 29, 2012 N 273-FZ “On Education”, Art. 13 of which prescribes practical training exclusively on the basis of agreements between the educational institution and the organization. And all issues of such practice should be regulated by special regulations - regulations adopted at the federal level.
Currently in effect general provisions:
- about the practice of students mastering basic professional educational programs higher education, approved by order of the Ministry of Education and Science of the Russian Federation of November 27, 2015 No. 1383 (hereinafter referred to as Regulation No. 1383);
- about the practice of students mastering basic professional educational programs of secondary vocational education, approved by order of the Ministry of Education and Science of the Russian Federation dated April 18, 2013 No. 291 (hereinafter referred to as Regulation No. 291).
There are also industry (departmental) regulations on internships - in Russian Railways, the Federal Customs Service and other structures.
The Regulations establish the procedure for organizing and conducting internships for students (students, cadets, graduate students, adjuncts, residents, assistant trainees), its forms, methods and types (educational, industrial, etc.).
An agreement between two organizations is the basis of production practice
Industrial practice is the type of practice that requires an agreement between educational organization and the organization where the student practices in his profession (this is stated in clause 11 of Regulation No. 1383, clause 8 of Regulation No. 291).
It is usually called an agreement for organizing and conducting practice. In addition to general points and essential conditions contract, it always contains the obligation of the organization hosting the trainees to provide them with safe conditions internship and responsible sanitary rules and labor protection requirements of the environment, for which the organization instructs students to become familiar with labor protection and safety requirements, fire safety, as well as internal labor regulations.
The educational (sending) organization guarantees that students will, when undergoing practical training:
- carry out tasks provided for by the internship programs;
- comply with the internal labor regulations in force in organizations;
- comply with labor protection and fire safety requirements.
The HR officer needs to strictly monitor the expiration dates of the employment contract with trainees, because urgent employment contract it cannot be extended, and missing the notice period for termination will automatically lead to the development of this contract into an open-ended one.
If the trainee has not reached the age of majority, then during his employment he will also have to comply with the provisions of Art. 63 and Chapter 42 of the Labor Code of the Russian Federation on the peculiarities of labor underage workers:
- on jobs where the use of minors is prohibited;
- on mandatory medical examination upon entry to work;
- on the prohibition of sending on business trips, attracting overtime work etc.,
- about production standards, etc.
In the summer, many companies have student interns. Accordingly, the accounting and personnel departments have questions about how to correctly register such employees and what accruals to make in connection with their hiring. We will answer these questions in this article.
Introductory information
First of all, we need to define the basic concepts: what is practice and who are the trainees? Since we are talking about students, the answer to these questions must be sought in the legislation regulating the process of obtaining higher or secondary specialized education. Indeed, in the Law of the Russian Federation dated July 10, 1992 No. 3266-1 “On Education” and in the Federal Law dated August 22, 1996 No. 125-FZ “On Higher and Postgraduate Professional Education” we will find references to the fact that in order to implement state standard educational programs of any educational institution include industrial practice (clause 6.1 of article 9 of Law No. 3266-1 and clause 5 of article 5 of Law No. 125-FZ).
A more detailed study of legislation in the field of education will lead us to two more documents - the Regulations on the procedure for conducting internships for students of educational institutions of higher professional education (approved by order of the Ministry of Education of Russia dated March 25, 2003 No. 1154) and the Regulations on the industrial (professional) practice of students and cadets educational institutions of secondary vocational education (approved by order of the Ministry of Education of Russia dated July 21, 1999 No. 1991).
These documents regulate the process of students undergoing practical training. The most important thing that an accountant needs to know is that completing an internship involves concluding an agreement between a university or vocational school and an organization. But in reality, such agreements are not always concluded. Very often, trainees work in organizations “through acquaintances”, without any agreements between this organization and the educational institution.
It turns out that there are two categories of trainees: the first consists of those students who undergo practical training on the basis of agreements between the educational institution and the organization (let’s call them “official”). The second group includes those who undergo internship without such contracts, on the basis of some personal agreements with the management of the company (let’s call them “unofficial”).
Let's look at each of these categories in more detail.
"Official" trainees
As we have already found out, the legislation provides for the possibility of concluding an agreement between an educational institution and an organization. If such an agreement is concluded, then the organization is obliged to accept students for internship and organize its completion in accordance with the internship program. But it must be taken into account that the conclusion of the agreement itself is voluntary. That is, the organization is not obliged to conclude it, even if a representative of the university directly approached it with such a proposal.
If the company nevertheless decides to conclude an agreement, then it is necessary to ensure that it reflects all important points, related to the internship, namely: in what periods the organization is obliged to accept students, how many of them can be at the same time and (or) during the year (calendar or academic). The contract must also stipulate what type of internship the students will undergo in the organization—introductory or work experience. This condition is doubly important, since it determines whether the company should enroll trainees and whether they are paid wages.
It should be noted that in most cases, contracts with universities do not provide for the enrollment of trainees on the staff of the organization. That is, to put it official language, we are talking about introductory practice, when trainees are just getting acquainted with production process organizations, the main functions of a particular position, perform simple operations, etc. In this case, no salary is accrued - the student continues to receive the scholarship.
But when it comes to so-called labor practices, a different approach is used. In this case, the student is assigned to a position whose responsibilities correspond to the internship program.
Accordingly, an employment contract is concluded between the employer and the trainee, the trainee is paid earnings, from which all taxes are withheld and contributions to extra-budgetary funds are calculated. Like ordinary employees, trainees in this case are subject to state social insurance, which means they have the right to temporary disability benefits. In addition, the trainee is entitled to annual paid leave (or compensation upon dismissal).
In addition to rights, the student also has responsibilities. Like all employees, he is obliged to follow the internal rules of the organization, observe safety precautions, and obey internal regulations organizations.
Employment contract with an intern
Let's take a closer look at the employment contract with the intern. Since the student is hired temporarily, for the period of internship, the contract with him is concluded for a fixed-term period. The contract directly states that it is concluded for the period of internship in accordance with the program approved by the university. If this period is known in advance, then it must be explicitly stated in the contract.
Do not forget that for minor workers Labor Code establishes a number of benefits and special rules. In particular, when concluding an employment contract, a medical examination is required.
"Unofficial" trainees
With such trainees, everything is much simpler - after all, the company does not have any official obligations to the university. Accordingly, all issues related to the conclusion/non-conclusion of an employment contract, payment/non-payment of earnings, etc., are resolved by oral agreement between the management of the organization and the student, based on his existing internship program.
In most cases, with “unofficial” trainees we are talking about introductory practice, therefore an employment contract is not concluded with the trainee, and the employee does not participate in the production process. He only gets acquainted with it and performs certain simple functions. Therefore, no payments are made to the trainee in this case.
Practice report
The main document about the internship is the report. The obligation to draw it up is provided for in paragraph 15 of the already familiar Regulations on the procedure for conducting practice. In the report, the organization’s specialists who supervise the students undergoing internships should make notes about successes, attendance, work performed, acquired skills and knowledge.
The form and content of the report are approved by the educational institution. Accordingly, for “official” trainees, the obligation to fill out and form the report is one of the terms of the agreement between the organization and the university. And for the “unofficial” ones, this issue is resolved through agreements. As a rule, the report is certified by the signatures of those specialists who directly carried out the practice, and the seal or stamp of the organization.
It should be noted that for “unofficial” trainees, the report is perhaps the most important document confirming the fact of completing the internship. Therefore, it is necessary to approach its preparation as carefully as possible - indicate all the details of the organization where the internship took place, make clear references to the internship program, noting exactly how the student fulfilled all its points provided there. Well, of course, you need to remember that the report is an official document giving the student the right to continue studying. So you shouldn’t consider it “just a piece of paper” and treat its preparation carelessly.
Rules in force in Russian system education, imply that the theoretical knowledge acquired during training must be complemented by practical skills and real-life experience. To comply with this postulate, universities, colleges and technical schools send students to enterprises, where they can delve into the production process and get acquainted with future professional responsibilities.
The receiving party, i.e. a commercial company must fill out an order for the passage of production, a sample of which is presented below, and, if desired, enter into an urgent contract with the young specialist labor contract.
The host organization has the right to decide how to consolidate the relationship with the student: in the form of an employment contract, a work contract or a civil agreement. The listed document options assume the availability of payment for labor. If the internship is of an educational nature and does not imply filling a vacant position or direct participation in the production process as an independent unit, free work is possible without concluding any contract.
The list of documents drawn up when hiring a student for internship is similar to the list valid for the employment of other persons. When the parties have signed the contract, you need to draw up an employment order.
If the practice involves the payment of wages, it is used to draw up the document unified form T-1 or T-1a. If a student does not work for free, the order has an arbitrary structure. It contains the following significant points:
- number;
- name of the host organization;
- date and place of document preparation;
- information about the agreement concluded with the educational institution on the provision of internship places for students (if any);
- dates of internship;
- Full name of the student admitted to the enterprise;
- the name of the specialty for which the student is admitted;
- information about working hours (for example, a 36-hour work week);
- Full name of the director and person responsible for organizing the practice.
The order is signed by three parties: the head of the enterprise, the person responsible for organizing the internship, and the student. When the document is ready, the trainee can begin execution official duties.
Important! The order, drawn up in a unified or free form, must indicate that the employee is accepted for practical training.
Entry in the work book
When the personnel service of an enterprise has prepared an order for internship at the enterprise, a sample of which can be found on the websites of information and legal systems, it needs to make an entry in the work book.
If the student has never been employed before, Art. 65 of the Labor Code of the Russian Federation obliges the company to establish an employment record for him on the basis of an application. The latter is written in any form indicating:
- Full name of the trainee;
- Company name;
- requests to issue a book in connection with the conclusion of an employment contract.
The application is certified by the personal signature of the trainee. The employer who received this paper has a week to complete the work book.
The document contains the student's full name and date of birth. The “Specialty” field must be left blank, since the trainee has not yet received a diploma indicating complete education.
Features of the work of trainees
When the order for a student to complete an internship according to the sample is signed, the new specialist becomes part of the work process in the organization. He is obliged to obey the internal rules and provisions of local regulations, regardless of whether an employment contract has been signed with him.
According to Art. 227 of the Labor Code of the Russian Federation, the fact of undergoing practical training at an enterprise makes the student a participant in internal business processes. He is obliged to obey the current rules and regulations of labor protection. Any accident (poisoning, injury, occupational disease) that occurred in the company with his participation is subject to investigation.
To the injured trainee on the general basis described labor legislation, a certificate of incapacity for work is issued. The company at which the situation occurred that led to the injury will be obliged to pay benefits regardless of the fact that an employment contract was concluded with the student.
The described rule about sick leave certificates applies exclusively to cases that occurred while performing official duties in the company. Colds, poisoning outside of work and other ailments require payment by a temporary employer only if a fixed-term contract has been concluded between the trainee and the company.
Student intern remuneration
Order for admission to internship of a student, the sample of which corresponds to standard form company, means that the student begins to directly participate in production processes. The presence of temporary work in a commercial structure does not mean that the educational institution loses its pre-existing responsibilities towards the trainee.
It should:
- transfer the stipend in the same amount regardless of the fact of receiving a salary from the company;
- if it is necessary to leave the area where the institute is located, pay the student travel allowances and reimburse the cost of round-trip tickets.
The organization is not obliged to pay the intern wages. If the relationship between the parties is not regulated by an agreement, it is assumed by default that the student works for free.
Signing the agreement obliges the company to transfer the trainee’s salary, bonuses, and other remunerations provided for by internal documents and regulations. It does not matter what kind of paper the parties drew up: an employment contract, a civil contract or a contract agreement. All of them assume the paid nature of the labor involved.
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Practice is the most important stage of student preparation. This is a way to get acquainted with the production process from the inside, consolidate and apply the knowledge gained during training. Industrial training allows you to become more familiar with the peculiarities of the functioning of the enterprise, to develop skills practical work, which differ in many ways from theoretical knowledge. For enterprises, this is a chance to replenish their ranks with young, competent specialists.
How does industrial practice work?
Industrial practice is mandatory for both students of higher and vocational educational institutions.
You should not consider it as just another uninteresting task. The event may become the beginning of a successful career, the opportunity to get workplace immediately after graduation.
This is not a formality, but unique opportunity get your bearings in the profession, assess your capabilities even at the stage of graduation. Therefore, from practical activities we must try to extract maximum benefit and show your best side.
Completing an internship at an enterprise provides the graduate with the following opportunities:
Typically, students are sent for internships in organizations with which the educational institution has an agreement. The main activities of the company must correspond to the student's specialization.
For students It is not forbidden to independently choose a base for carrying out practical activities. With the consent of the head of the enterprise, it is necessary to obtain approval from the educational institution.
All organizational issues in practice, they are the responsibility of the university administration. The department must develop teaching aids and a plan for its completion.
The student, at the time of gaining practical experience, has the following responsibilities:
- Have a diary and all accompanying materials with you.
- Strictly follow all instructions from the assigned mentor.
- Get acquainted with internal instructions labor protection enterprises and internal regulations. Observe them strictly.
- Follow the work schedule established at the enterprise, perform the duties assigned to him and be responsible for their high-quality performance.
- Report on the work done.
Trainee follows an individual plan, taking into account the characteristics of each specialty. During the period of practical activity, the program must be fully implemented. All actions reflected in the diary and report, which must be protected by the manager. The acquired skills are assessed and noted in the grade book.
Where to start writing a report
Regardless of the type of practice, its completion is confirmed by a report. This document reflects vocational training future specialist, his business qualities, acquired knowledge.
High-quality completion of the task is very important for the student, since the place of practice is selected in accordance with the future profession. That is, the student is placed in an atmosphere appropriate to his specialty.
The student’s attitude towards the assigned tasks, his responsibility and acumen, indicate how he will behave in future employment.
Before you start writing a report, you need to study all the documents related to the activities of the organization, regulations, company structure. The student describes his activities, not only using job descriptions, but directly based on the work process.
A young, well-trained specialist can make recommendations into the work process. About your achievements and views on the work of the enterprise must be written in the report.
All information is presented in accordance with established reporting standards. Therefore, writing a document begins with studying methodological manual received at an educational institution.
The manual is step-by-step instruction, helping the student to structure a document.
The allowance is issued by the department. It contains all the information about the goals of the practice and the rules for preparing the report.
Based on the manual, an event plan is drawn up, and this is where the writing of the document begins. The points of the plan are the goals of practice. Based on them, the student selects key information about the enterprise, analyzes the work process and makes his recommendations.
It is impossible to write a competent report without real involvement in work activities. Therefore, you need to start with the practical part, then writing the document will not be difficult at all.
Any unclear question can be clarified directly from the mentor or other employees of the organization. For any clarification, you can contact the curators. This is an assigned mentor at the place of practice and a direct supervisor from the educational institution.
You should not try to change the structure of the report. It is generally accepted and does not complicate, but makes writing a document easier.
Document structure
Following methodological instructions, the student is required to keep a diary every day. It reflects the student's daily activities:
- on collecting information;
- activities in the workplace;
- about the type of work performed;
- about achievements and experience gained.
The mentor from the organization must endorse the diary after completing the internship. If this is provided for by the program, the supervisor can give the student practical tasks and, based on the results of their completion, record grades and comments in the diary.
The diary is an integral part of the practice report. Without it, the task will not be accepted for verification.
The structure of the document is formed based on the methodological manual.
Development is not prohibited for higher educational institutions individual program practice report. If the university uses a generally accepted system, then the structure of the internship report is as follows:
- Title page.
- Content.
- Introduction.
- Main part.
- Conclusion.
- Applications.
There may be slight differences in structure depending on the type of practice.
Each educational institution has a standard design title page. into him in a certain order The following mandatory information must be entered:
- name of the university;
- department, specialty, course, group, etc.;
- topic of the report and its type;
- link to the practice manager;
- last name, first name and patronymic of the student;
- location of the educational institution;
- year of submission of the document.
Changing the names of plan items or transferring them to other pages that do not correspond to the content is prohibited.
The introduction is formed from the methodological manual. It sets out the practical goals and objectives that the student was expected to accomplish. The place of practical activity is described.
The main part contains two subsections:
- theoretical;
- practical.
The practical part begins with a description of the technical and economic indicators of the enterprise where the student was located. Its structure and regulatory documentation are described. This is followed by a section with calculations and a description of the functional tasks performed by the university student.
The conclusion is the most important section of the report. In him the student can draw conclusions about the work done, summarize the final analysis of the organization’s activities, describe your achievements on site and make recommendations for improving the work of the organization as a whole or in a particular area.
Application. This is the final section of the document. When writing the main text, the student could refer to various appendices. They are presented in a list. The initial one in order is the one to which the first link goes.
A complete practice report must contain the following documents:
- Referral to practice (This document is issued by universities and is certified by the signature and seal of the organization that accepted the student for practice).
- Diary of internship. (Without signature and seal of the enterprise it is considered invalid).
- Contract for practical training.
- Plan of practical training (clearly divided by days and topics).
- A testimonial or review written by a mentor from the company. It must be certified by the signature and seal of the organization.
- A report on practical training, prepared in accordance with the requirements of the educational institution.
This list applies to all types of practice and is applied as standard in all educational institutions.
Types of practice and features of reports after them
In higher education institutions, internships are provided three times a day. The first assignments appear already in the first year. Necessary for a university student are the following types practical activities:
- Educational.
- Production.
- Pre-graduation.
Before the event, the leader is obliged to convey to students the main points of the learning process, explain the meaning and formulate key tasks. Each type of practice has its own specific characteristics and schedule.
Educational
Gain experience educational practice students can already after the first or second semester of study. Program practical tasks is developed by each university individually. In this case, students are not necessarily sent to any enterprise. Classes can be held on the territory of the educational institution, in its workshops or laboratories.
Educational practice has several forms:
- excursion. Future specialists visit the enterprise and observe the production process;
- self-acquaintance. Students are allowed to visit the organization individually and communicate with staff;
- practical lessons. They can be carried out both in an educational institution and at an enterprise.
Its main goal is to develop practical experience and consolidate the theoretical material learned.
Production
She organized in the third, fourth year. Main the purpose of the assignment is to allow the student to study the features of his chosen profession in a real workplace. There, the student is assigned to a mentor who monitors his activities and helps him learn the work process from the inside.
A university student must become an assistant to a leading specialist, for example, an assistant to a merchandiser or a personnel manager.
Pre-diploma
This type of practice is provided before defense graduation project
. It completes the student's learning phase.
The goal is to obtain information for writing a thesis project, to establish oneself as young specialist and gain work communication skills.
There are significant methodological differences between educational and industrial practice. In the first case student meets general process, in the second - directly takes part in it. Therefore, the study practice report will not contain a practical section.
The difference between diploma and industrial practice is not so significant. Pre-graduation practice is a summary, a push into successful professional activity.
Protection
When the practice is completed and fully described in the report, it is necessary to prepare to defend it. For a student who independently prepared a document and was actually in practice, this it won't be difficult at all to do.
He won't even have to learn or remember anything. Practical experience gained, collection and processing of information received will be remembered for a long time. A university student needs to be well versed in his own report so that, if necessary, he can view the necessary information.
Before your defense, you should prepare your speech. Formulate a competent report orally, which will not take more than 15 minutes. It must contain key points reports presented in a business style.
A complete and specific presentation of information will minimize the questions asked by the commission.
Often to protect the document I need to prepare a short presentation. It consists of several slides, which are not at all difficult to put together. You can prepare other visual information. Tables, graphs, lists and formulas in a visual representation help to better perceive information.
Well written the report does not guarantee an excellent grade. Appearance, a well-delivered speech, an interesting presentation and a competent report are the keys to a successful defense of the report.
Educational institutions place serious demands on students. But if you approach the work carefully and responsibly, study and complete everything guidelines, writing a practice report will not seem like a very difficult task.
This video clearly explains the rules for preparing a report on industrial practice.
Every student must undergo industrial, educational and pre-graduation practice. This is a component educational process, one might say, is a testing stage of applying the acquired knowledge in practice in an educational institution. After the first internship, students gain a deeper understanding of the intricacies of their chosen profession, delving into the details of the production process itself.
The bases for student internships can be: different organizations that are related in any way to their future professional activity. If a student works and studies on the job, then he can undergo an internship at his place of work, but only if the organization has a department corresponding to the specialty in which the student is studying.
How is student internship organized?
Heads of departments are appointed from the teaching staff of the educational institution, who, in coordination with the enterprise, develop a plan for students to undergo internships. The travel time and number of hours are calculated, and all the features of the enterprise are taken into account.
The nature of the work to which the trainee will be involved must correspond to the chosen specialty, as well as his scientific work. A student can submit a personal application to the department from an organization that is ready to take him on for internship; such an application is reviewed by the department and approved if an appropriate decision is made at the meeting.
If a student will undergo an internship at his place of work, he must submit a certificate from his place of work to the department along with his application.
After compiling lists of students indicating recommendations on the place of internship, this document is approved by a meeting of the department and submitted to the dean’s office. According to the data in the dean's office, students are given directions for internship. The institution or organization serving as the base of practice is approved by order of the faculty for each student.
Documents for internship
Before starting practice, you need to know what documents a student needs for practice. You should prepare:
- internship program
- direction from the dean's office
- internship schedule.
Practice reporting
At the end of the internship, it is necessary to submit a report on the internship to the educational institution. The student must bring the following documents about internship:
- program execution report
- practice diary
- characteristics with feedback on the practice report, which is compiled by the head of the organization or enterprise.
Report is built in accordance with the student’s individual plan for practice and should be compiled during the internship. It analyzes and summarizes the results of the work, in which the student must demonstrate his knowledge and skills in conducting research.
The report must contain complete answers to the questions provided for in the internship program. It may be accompanied by copies of documents, reporting and accounting documentation, tables, illustrations, diagrams, photographs.
In the report, the student must describe how he studied the task assigned to him, what additional sources of information he used.
The practice diary can be provided to the student by the educational institution in the form of a ready-made form that needs to be filled out during the practice, but very often the student has to compile it independently.
Practice diary filled out every day, it includes a listing of the work performed by the student, which is entered as they are completed. There must be a work number, date, title, summary, a place for the manager’s comments on practice from the enterprise, his signature. The diary is certified by the seal of the organization or enterprise, and at the end of the diary the supervisor of the trainee from the educational institution puts his signature.
The title page of the diary must contain the following information: name of the educational institution, name of the faculty, course, specialty, full name of the student, type of internship and timing of its completion.
Characteristics of the trainee written by the head of the institution on a separate sheet and certified by his signature and seal. It should contain a reasonable recommended assessment of the work done.
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