Tax and accounting. We provide extended vacation

Each researcher has the right to annual leave established by Federal legislation and paid by the employer. Some accounting workers who do not delve too deeply into this topic grant candidates of science a basic twenty-eight day leave. But for this category of employees, the legislation also provides for extended vacations, which are issued if there are certain grounds. In this article we will tell you about vacations for candidates of sciences and consider the registration process.

Who is entitled to extended leave?

Annual leave, paid by the employer, is provided in accordance with Art. 115 Labor Code RF:

Annual vacation for a candidate of sciences

Federal legislation has approved the rules for granting annual leave to employees who have been admitted to seek a candidate or doctorate degree:

Annual paid leave is provided at the place of main work.
All payments are made at the expense of employers.
Candidates are entitled to extended vacations.

Annual vacation for working job seekers

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

This category of employees maintains their average earnings for 3 and 6 months.
All costs associated with payments are borne by the employer.
If the applicant decides to take leave to prepare for his defense, he must notify the employer 12 months in advance of his intention. To do this, you must write a corresponding application.

How is the duration of vacation determined?

If in the reporting year the candidate decided to take advantage of his legal right to basic paid vacation, and also decided to register and additional leave, then the accounting employee must sum up the days, since all calculations for the two types of vacations must be done separately.

Example 1.

The candidate is entitled to a mandatory leave of 28 days.
The duration of additional leave is 10 days.
The accountant must sum up these days: 28 + 10 = 38.
As a result, the total duration annual leave paid by the employer will be 38 days.

Registration procedure

When calculating vacation pay, an accounting employee must take into account various factors. First of all, he must correctly determine the period for calculating vacation. This indicator directly depends on the amount of time worked by the candidate:

When calculating vacation pay for a candidate, an accounting employee must take into account and not take into account the following indicators:

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

If an accounting employee uses full billing period, then he should use the following formula:

Amount paid to the candidate = SDZ x Add.

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

Average salary – the candidate’s average daily earnings are taken into account;
Salary – salary, which is taken into account for the full period
Ext. – number of days of annual paid leave

Example 2. An employee of a research institute who is a candidate of sciences is entitled to extended annual leave from July 10, 2017. to 08/14/2017 He carries out labor activity in the organization since July 10, 2012 For the full period, his salary amounted to 1,100,000 rubles.

In this case, vacation pay should be calculated as follows:

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

The total amount of vacation pay for the candidate will be:

RUB 3,117.91 x 36 days = 112,244.76 rubles

112,244.76 x 13% = 14,591.81 rubles

The candidate will receive 112,244.76 – 14,591.81 = 97,652.95 rubles.

What formulas are used when calculating vacation pay for an incomplete period?

If a candidate has worked in a scientific organization for less than 12 months, then the accounting employee must use the following formula when calculating his vacation pay:

KNM = 29.4: CD x Addit;

KMP - the number of months that the candidate worked in the organization in full;
KD – number of days in the billing month;
Ext. – all days worked by the candidate.

Example 3. An employee of a research institute, who is a candidate of sciences, decided to go on extended leave from 06/01/2017. until July 21, 2017 He has been working in the organization since December 10, 2016. For the full period, his salary amounted to 4,000,000 rubles.

The accounting employee will have to make the following calculations:

First of all, the number of days not worked by the candidate is determined. For this, the following formula is used:

29.4 / CD x Add
29.4 / 30x120 = 117 days.

Now the average daily wage should be calculated:

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

13,633.26 rubles x 36 days = 490,797.36 rubles

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

490,797.36 x 13% = 63,803.66 rubles

The candidate will receive 490,797.36 – 63,803.66 = 426,993.70 rubles

How is compensation for unused vacation calculated?

If a candidate has decided to resign from a scientific organization, he has the right to receive compensation for unused annual paid leave.

To do this, he needs to contact the management in writing.
In this case, it will not matter how long he worked in this organization.
An accounting employee of a scientific organization will have to use the same principle when calculating compensation payments as when calculating extended leave.
Accrued amount Money must be paid to the resigning candidate in full. Read also the article: → "".
In the event that a candidate applies to replace annual leave with compensation, the head of the scientific organization has the right to refuse him. This issue will be resolved individually.

Category “Questions and Answers”

Question No. 1. Our research institute employs 15 candidates and 8 doctors. How much annual leave do they need to set, and what legislation regulates its duration?

If your research institute is funded from the Federal budget, then candidates are entitled to annual paid leave of 36 calendar days. For doctors, it is necessary to establish a leave of 48 calendar days. This procedure is regulated by Government Decree No. 949 of August 12, 1994.

Question No. 2. We are a commercial scientific organization. Should we provide extended annual leave to our full-time candidates?

If your organization is commercial and does not receive subsidies from the Federal budget, then employees, in particular candidates, should be granted annual leave of 28 calendar days. This procedure is regulated by Article 115 of the Labor Code of the Russian Federation.

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

In this case, this issue should be enshrined in the local acts of the organization. For example, a collective agreement usually prescribes the procedure for calculating wages full-time employees, as well as the procedure for granting them annual leave. Also, the head of the organization may issue a separate order, according to which the candidate can go on extended paid leave.

In the case when the organization's internal local acts the issue of extended vacations will not be regulated; an accounting employee must take into account only 28 calendar days when calculating vacation pay for either a candidate or a doctor of science.

Question No. 3. In our commercial organization the candidate is working. Before going on vacation, he asked to be replaced with monetary compensation. Are we obligated to do this?

In accordance with the regulations of the Labor Code, each employee has the right to contact his employer in writing and ask to replace with monetary compensation part of the vacation that exceeds 28 calendar days. But the manager is not obliged to carry out such a replacement.

As a rule, when refusing leave in favor of compensation, the candidate must continue to perform his professional duties.

But this does not always work out, since in some organizations the vacation period falls during the holidays, during which core activities are not carried out. At the same time, changes were made to Article 126 of the TCRF. It follows from them that those employees who have the right to apply for extended or additional leave cannot receive compensation for the unused part of it during the period of their working activity.

Question No. 4. Our organization plans to dismiss an employee who is a candidate of science. Should we compensate him for unused vacation?

Question No. 5. Our employee wrote an application for leave, but it falls during the period when the employment contract concluded with him terminates. Should our organization pay for his vacation?

The employer is obliged to provide the employee with annual paid leave even when the rest period partially or completely extends beyond the term of the employment contract. In such a situation, the date of dismissal will be considered the last day of paid leave. In the event that an employee independently takes the initiative to resign from the organization after annual leave, he has the legal right to change his mind and withdraw the application before the first day of the start of the leave.

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

Should our organization pay for his vacation? The employer is obliged to provide the employee with annual paid leave even when the rest period partially or completely extends beyond the term of the employment contract. In such a situation, the date of dismissal will be considered the last day of paid leave. In the event that an employee independently takes the initiative to resign from the organization after annual leave, he has the legal right to change his mind and withdraw the application before the first day of the start of the leave. His employer is obliged to reinstate him in his position if during this time a transfer worker has not been hired in his place. In practice, things may happen differently. But, if the candidate who wrote the application is given an unfounded refusal to be reinstated in his previous position, he has the right to go to court. The decision of Themis representatives, as a rule, is always on the side of the workers.

Is an employee with a PhD degree entitled to additional vacation days?

Question We have a question about the extended vacation of an employee who works for us as the head of the information and analytical department of management scientific research and holds a Ph.D. Does he have the right to leave in the amount of 42 kd? Thank you.
Answer Answer to the question: In accordance with Art. 5 of the Federal Law of August 23, 1996 N 127-FZ (as amended on December 22, 2014) “On Science and State Scientific and Technical Policy” scientific organizations are recognized as a legal entity, regardless of the organizational and legal form and form of ownership, a public association scientific workers carrying out scientific and (or) scientific and technical activities as their main activity. Thus, you need to determine, according to the Charter, whether your organization is scientific or not.

According to Art.

Procedure for calculating vacation

Government of the Russian Federation dated 08/12/1994 N 949 “On annual scientific workers with a scientific degree” - can only be established in scientific institutions (organizations) financed from the federal budget. Procedure for calculating leave Calculation procedure The duration of annual basic and additional leave for employees is calculated in calendar days and is not limited to a maximum limit (Art.
120

Attention

Labor Code of the Russian Federation). The number of calendar days of vacation does not include non-working days holidays, if they fall during the period of annual main and additional leave. What is the annual paid leave of a junior research fellow? What is the paid leave for a junior researcher? Please tell me the annual paid leave for a junior researcher. Answer The annual basic paid leave is 28 calendar days.

Vacation for candidates of science in 2018

Average earnings of the candidate Labor activity in a scientific organization for more than 12 months Salary of the candidate for the last 12 months When calculating vacation pay for a candidate, an accounting employee must take into account and not take into account the following indicators: Are taken into account when calculating vacation pay Are not taken into account when calculating vacation pay Basic salary Time spent on business trips Bonus payments Absence from work due to illness Allowances due to the candidate (special rules apply) Absence from work due to exemption labor responsibilities What formulas are used to calculate vacation pay for the full period? If an accounting employee uses the full pay period when calculating vacation pay for a candidate, then he should use the following formula: Amount paid to the candidate = SDZ x Add.

Annual additional leave of candidate of sciences

Info

The specified leaves are provided to scientific workers holding full-time positions, academic degrees for which are provided for by the tariff and qualification requirements agreed upon and approved in in the prescribed manner. ABOUT EMPLOYEES OF STATE NATURAL RESERVES Instructive letter of the Ministry of Ecology of Russia dated November 28, 1992 No. 05-17/65-5646 In connection with incoming requests about the duration and procedure for providing employees with state nature reserves annual basic and additional we explain: The Law of the RSFSR “On increasing social guarantees for workers” established paid leave for all workers of at least 24 working days.

Resolution of the Supreme Council of the RSFSR dated April 10, 1991
In accordance with Article 6 of Federal Law No. 127-FZ, funds are financed from the federal budget Russian Academy sciences, branch academies of sciences, as well as scientific organizations, organizations scientific services And social sphere, subordinate to the Russian Academy of Sciences (the list of such organizations is enshrined in Government Decree No. 826 of July 17, 1996). The legal status of research institutes, which also belong to scientific organizations, is heterogeneous; They can act as budgetary organizations, or they can independently carry out entrepreneurial activities.

Therefore, to determine the sources of financing of such an institution, you should familiarize yourself with the charter of the specific legal entity. If a research institute is financed from the federal budget, then, accordingly, doctors of sciences and candidates of sciences have the right to extended leave.

Additional days for vacation for a candidate of technical sciences

Providing vacations *, types * Annual basic paid * Annual additional paid leave Terms and rules for providing annual * Vacation without pay (maintenance) * Educational * with subsequent dismissal * for pregnancy and childbirth * Benefits for young mothers * Child care * Draw up a schedule (Section of the site “Documents of the personnel service”) * Questions regarding the schedule * The employee went on vacation. Annual vacations of scientific workers Our research institute is a federal state unitary enterprise. What is the duration of annual leave for scientific employees who have the academic degrees of Candidate of Sciences and Doctor of Sciences? The duration of annual pay for the categories of workers specified in the question is established on the general basis provided for by the Labor Code Russian Federation(Labor Code of the Russian Federation), that is, at least 28 calendar days.

We wrote a vacation calculator in the material at the link. Details in the materials of the system: 1. Legal framework: Decree of the Government of the Russian Federation of 12.08.1994 No. 949 Resolution on annual leave of scientists with a degree Government of the Russian Federation on August 12, 1994 N 949 Mosquito leave of scientific workers with a degree of Government of the Russian The Federation decides: To grant the right to scientific institutions (organizations) financed from the federal budget to establish annual paid leave for scientific workers with an academic degree: Doctor of Science - 48 working days, Candidate of Science - 36 working days. These leaves are provided to scientific workers holding full-time positions , academic degrees for which are provided for by tariff and qualification requirements, agreed upon and approved in the prescribed manner.

Question: A commercial organization accepts a person with the scientific title “Candidate of Economic Sciences” for the simplified tax system. He claims that according to the law he is entitled to additional leave (in addition to 28 days) for his rank, and also that he has the right to take this leave in money.

Is he right, and what legislation is he referring to? Answer: Candidates of science who work in scientific organizations have the right to receive annual basic paid leave of 36 working days. Scientific institutions (organizations) financed from the federal budget have the right to grant such leaves to scientific workers who have an academic degree.

Important

A commercial organization is not obliged to provide such leave to an employee. Certain categories of employees are granted extended annual paid leave (i.e.

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

112,244.76 x 13% = 14,591.81 rubles

The candidate will receive 112,244.76 – 14,591.81 = 97,652.95 rubles. What formulas are used when calculating vacation pay for an incomplete period? If the candidate has worked in a scientific organization for less than 12 months, then the accounting employee, when calculating his vacation pay, must use the following formula: KNM = 29.4: KD x Additional;

KMP - the number of months that the candidate worked in the organization in full;
KD – number of days in the billing month;
Ext. – all days worked by the candidate.

Example 3. A research institute employee who is a candidate of sciences decided to go on extended leave from 06/01/2017.

until July 21, 2017 He has been working in the organization since December 10, 2016.
Candidates of sciences who work in scientific organizations for a duration of 36 calendar days can apply for it. Employees who have a doctoral degree can count on longer annual paid leaves, the duration is 48 calendar days. Scientific organizations that are funded from Federal budget. If candidates of science work in commercial companies, then such employers are not required to provide them with extended vacations. Read also the article: → “The procedure for granting extended annual leave to certain categories of employees in 2018.”
To do this, you should write a corresponding statement. How is the duration of vacation determined? If in the reporting year a candidate decided to take advantage of his legal right to basic paid vacation, and also decided to take additional vacation, then the accounting employee must sum up the days, since all calculations for two types of vacation must be done separately. Example 1.

The candidate is entitled to a mandatory leave of 28 days.
The duration of additional leave is 10 days.
The accountant must sum up these days: 28 + 10 = 38.
As a result, the total duration of annual leave paid by the employer will be 38 days.

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

a) List of positions of employees of institutions of the system of the Ministry of Education of the USSR, for which the next extended leave is established (Appendix No. 1), drawn up in accordance with Resolution of the Council of Ministers of the USSR of April 21, 1949 No. 1577 “On leave to employees of scientific, research, educational and cultural -educational institutions" and other decisions of the Government;

b) List of professions and positions of employees of institutions and organizations of the system of the Ministry of Education of the USSR, who, due to hazardous working conditions, are granted additional leave and shortened working hours (Appendix No. 2), compiled in accordance with the List of industries, workshops, professions and positions with hazardous conditions labor, work in which gives the right to additional leave and a shortened working day, approved by the Resolution of the State Committee of the USSR Council of Ministers on Labor and Wages and the Presidium of the All-Union Central Council of Trade Unions of December 24, 1960.

What is the procedure for granting annual paid leave to candidates of science in non-research organizations?

In accordance with the Decree of the Government of the Russian Federation of August 12, 1994 N 949 “On annual leaves of scientific workers with an academic degree,” scientific institutions (organizations) financed from the federal budget have the right (but are not obligated) to provide candidates of sciences with leave of 36 working days, and for doctors of science - 48 working days. At the same time, employees of such institutions (organizations) must occupy full-time positions, academic degrees for which are provided for by tariff and qualification requirements.

However, in accordance with Part 2 of Article 116 of the Labor Code of the Russian Federation, an organization can independently provide for internal local documents organization, or employment contract with the employee the presentation of additional paid leave.

Therefore, if the head of an organization wants to establish additional paid leave for this category of employees, then this condition must be stated in the internal local documents of the organization (for example, in a collective agreement).

On annual leaves of scientific workers.

1. Petrova was hired as a worker for landscaping and landscaping by the municipality of Tver. The employment contract specified only the duration of annual paid leave. But it was said that all issues of work and rest regime are regulated by the Internal Rules labor regulations.

On the very first day of work, she was denied special breaks for rest, which are provided for by Art.

Leave of absence for a researcher with a PhD degree working in hazardous working conditions

How many total number of days will be the vacation of a scientific employee who has an academic degree of Candidate of Sciences (extended vacation - 36 working days) working in harmful conditions labor, where additional leave is 10 slaves. days.

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

In accordance with Article 120 of the Labor Code of the Russian Federation, from February 1, 2002, annual paid leave, both basic and additional, must be provided to employees in calendar days.

Vacation of scientific workers

Grant the right to scientific institutions (organizations) financed from the federal budget to establish annual paid leave for scientific workers with an academic degree:

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

In connection with incoming requests about the duration and procedure for providing employees of state natural reserves with annual basic and additional annual basic and additional ones, we clarify:

The Law of the RSFSR “On Increasing Social Guarantees for Workers” established an annual paid period of at least 24 working days for all workers.

Regulations on additional leaves for company employees

This provision on (additional) leaves was developed in accordance with the Labor Code of the Russian Federation (Federal Law No. 197-FZ dated November 30, 2001, entered into force on February 1, 2002); Decree of the Government of the Russian Federation dated August 12, 1994. No. 949 “On annual scientific employees with an academic degree”; Federal Law of the Russian Federation “On Social Protection of Disabled Persons” dated November 24, 1995. No. 181-FZ, internal labor regulations of the company;

The organization has a certificate of state accreditation as a scientific organization, and more than 70% of the total volume of work performed by our organization is R&D. The collective agreement provides for the provision of extended vacations to doctors of sciences and candidates of sciences. Does an organization have the right to take into account for income tax the costs of providing extended vacations (48 and 36 working days) to doctors of sciences and candidates of sciences working in our organization?

Article 115 of the Labor Code of the Russian Federation determines that the duration of the annual basic paid leave is 28 calendar days. However, there are categories of workers who are entitled to annual basic paid leave of more than 28 calendar days. This is called extended basic leave, the right to which is granted to employees in accordance with the Labor Code of the Russian Federation and other federal laws.

Thus, according to the Decree of the Government of the Russian Federation dated August 12, 1994 No. 949 “On annual leave of scientific workers with an academic degree,” scientific institutions (organizations) financed from the federal budget are given the right to establish annual paid leave for scientific workers with an academic degree of Doctor of Science, duration 48 working days, and a candidate of sciences - lasting 36 working days.

Consequently, the actions of this Resolution apply only to scientific institutions and organizations financed from the federal budget.

If your scientific organization is not financed from the budget, then the provisions of this Decree do not apply to it. This means that your organization, if it grants vacations of 48 and 36 working days to employees with an academic degree, will not be able to take into account costs when calculating income tax, despite the fact that they are provided for in the collective agreement.

We have already considered a similar issue (see EZh No. 25, 2004).

Now let's look at the procedure for granting additional leave.

How does extended main leave differ from additional leave? Additional leave is given in addition to the main one. The list of employees to whom the enterprise is obliged to provide annual additional leave is determined by Art. 116 Labor Code of the Russian Federation. The following employees are listed in this article:

Those employed in jobs with harmful or dangerous working conditions;

Having a special nature of work;

With irregular working hours;

Working in the districts Far North and equivalent areas, as well as in other cases provided for by federal laws.

The procedure and conditions for granting additional leave are determined by collective agreements or local regulations(Article 116 of the Labor Code of the Russian Federation).

Consequently, the main difference between extended main leave and additional leave is that additional leave can be provided at the initiative of the employer, but the employer, at his own “will”, does not have the right to provide extended leave.

At the same time, expenses for paying for basic and additional vacations provided by employers in accordance with the legislation of the Russian Federation are taken into account when calculating profit tax in full (clause 7 of Article 255 of the Tax Code of the Russian Federation).

Much controversy surrounds vacation pay for additional leave provided to employees with irregular working hours.

The fact is that the legislation provides only for the minimum duration of this leave - three calendar days, and the maximum duration is not established.

In this regard, the question arises: is it possible to take into account, when calculating income tax, the costs of paying for additional leave for an irregular working day, the duration of which is established by the collective agreement and exceeds three calendar days?

In our opinion, yes, it is possible. Such additional leave is provided for by law, even if its duration is more than three days. Therefore, these expenses may reduce the organization’s taxable profit.

However, with regard to additional leaves in connection with irregular working hours, the maximum period beyond which the organization can provide leave is not specified either in the Labor Code or in other legislative acts. And if the norm is not established, then it should not be applied.

Let us remind you what an irregular working day is. According to Art. 101 of the Labor Code of the Russian Federation, an irregular working day is a special mode of work, in accordance with which individual workers may, by order of the employer, if necessary, be involved in the performance of their labor functions outside the normal working hours. Normal working hours should not exceed 40 hours per week.

Currently, the list of positions for employees with irregular working hours is established by a collective agreement, agreement or internal labor regulations of the organization.

The duration of additional leave for the relevant positions is established by the internal labor regulations of the organization and depends on the volume of work, the degree of labor intensity, the employee’s ability to perform his job functions outside the normal working hours and other conditions in accordance with Art. 119 Labor Code of the Russian Federation.

The right to additional leave arises for the employee regardless of the duration of work under irregular working hours.

At the same time, heads of organizations can independently establish additional leaves for employees, taking into account their production and financial capabilities, unless otherwise provided by federal laws.

Thus, your organization can provide additional leave to its employees who have an advanced degree as employees with irregular working hours. In this case, the amount of vacation pay for irregular working hours can be included in expenses that reduce the tax base for income tax only if the provision of additional leave is formalized in accordance with the law.

Your administration is wrong. Valid according to Part 1 of Art. 115 of the Labor Code of the Russian Federation, which came into force on February 1, 2002, annual basic paid leave is provided to employees for a duration of 28 calendar days. In turn, part 2 of the same article states that annual basic paid leave lasting more than 28 calendar days (extended basic leave) is provided to employees in accordance with this Code and other federal laws. At the same time, neither the Code nor other Federal Laws make any mention of the fact that extended leave should be provided to scientific workers.

Procedure for calculating vacation

Info

On annual leaves of scientific workers. 1. Petrova was hired as a worker for landscaping and landscaping by the municipality of Tver. The employment contract specified only the duration of annual paid leave.

But it was said that all issues of work and rest regimes are regulated by the Internal Labor Regulations. On the very first day of work, she was denied special breaks for rest, which are provided for by Art.

Vacation for candidates of science in 2018

Attention

It follows from them that those employees who have the right to apply for extended or additional leave cannot receive compensation for the unused part of it during the period of their working activity. Question No. 4. Our organization plans to dismiss an employee who is a candidate of science.

Important

Should we pay him compensation for unused vacation? Every employee, including a candidate, upon dismissal from a commercial or budgetary organization must receive all payments due to him, including for unused vacation. Payments to the employee must be made on his last working day.

Read also the article: → “Sample letter of resignation for at will with vacation compensation." Question No. 5. Our employee wrote an application for leave, but it falls during the period when the employment contract concluded with him terminates.

Vacation of scientific workers

Providing annual leave
Annual leaves of scientific workers
Procedure for calculating vacation
What is the annual paid leave for a junior researcher?

Annual leaves of scientific workers Collection of governing documents on nature reserves ON ANNUAL RESEARCH WORKERS WITH AN ACADEMIC DEGREE Decree of the Government of the Russian Federation of August 12, 1994 No. 949 (“Collection of Legislation of the Russian Federation”, 1994, No. 17, Art. 2000) The Government of the Russian Federation Decrees : Grant the right to scientific institutions (organizations) financed from the federal budget to establish annual pay for scientific workers with an academic degree: Doctor of Science - 48 working days, Candidate of Science - 36 working days.

Question answer. consultation.

Candidates of sciences who work in scientific organizations for a duration of 36 calendar days can apply for it. Employees who have a doctoral degree can count on longer annual paid leaves, the duration is 48 calendar days. Scientific organizations that are funded from Federal budget. If candidates of science work in commercial companies, then such employers are not required to provide them with extended vacations. Read also the article: → “The procedure for granting extended annual leave to certain categories of employees in 2018.”

Is an employee with a PhD degree entitled to additional vacation days?

To do this, he must contact management in writing.
In this case, it will not matter how long he worked in this organization.
An accounting employee of a scientific organization will have to use the same principle when calculating compensation payments as when calculating extended leave.
The accrued amount of funds must be paid to the resigning candidate in full. Read also the article: → “Replacing vacation with cash compensation in 2018.
2 examples, design.”
In the event that a candidate applies to replace annual leave with compensation, the head of the scientific organization has the right to refuse him. This issue will be resolved individually.

PhD leave

The specified leaves are provided to scientific workers holding full-time positions, academic degrees for which are provided for by tariff and qualification requirements, agreed upon and approved in the prescribed manner. ABOUT EMPLOYEES OF STATE NATURAL RESERVES Instructive letter of the Ministry of Ecology of Russia dated November 28, 1992 No. 05-17/65-5646 In connection with incoming requests about the duration and procedure for providing employees of state natural reserves with annual basic and additional annual basic and additional ones, we explain: the Law of the RSFSR “On increasing social guarantees for workers” established paid leave for all workers of at least 24 working days.
Resolution of the Supreme Council of the RSFSR dated April 10, 1991
Thus, if a scientific institution has exercised the right to establish extended leave for scientific workers, then, in accordance with Resolution No. 949, the institution is obliged to provide leave to Doctors of Sciences and Candidates of Sciences in an increased amount from the date of the relevant decision by the Higher Attestation Commission, which can be confirmed by an extract from the relevant decision . If the organization does not take advantage of this right, then employees are not entitled to such leave.

We also note that for all employees for whom, in accordance with the law, vacation is set in working days, its duration should be converted to calendar days. To convert working days to calendar days, calculate the duration of vacation according to a six-day workweek schedule.

That is, from the start date of the vacation, count the number of working days of vacation according to the calendar of a six-day working week.
To do this, you should write a corresponding statement. How is the duration of vacation determined? If in the reporting year a candidate decided to take advantage of his legal right to basic paid vacation, and also decided to take additional vacation, then the accounting employee must sum up the days, since all calculations for two types of vacation must be done separately. Example 1.

The candidate is entitled to a mandatory leave of 28 days.
The duration of additional leave is 10 days.
The accountant must sum up these days: 28 + 10 = 38.
As a result, the total duration of annual leave paid by the employer will be 38 days.

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

Candidate of Sciences leave extended

A candidate works in our commercial organization. Before going on vacation, he asked to be replaced with monetary compensation. Are we obligated to do this? In accordance with the regulations of the Labor Code, each employee has the right to contact his employer in writing and ask to replace with monetary compensation part of the vacation that exceeds 28 calendar days.

But the manager is not obliged to carry out such a replacement. As a rule, when refusing leave in favor of compensation, the candidate must continue to perform his professional duties.

Labor legislation PhD leave

Vacation of a scientific employee with a PhD degree working in hazardous working conditions How many total days will be the vacation of a scientific employee with a PhD degree (extended leave - 36 working days) working in hazardous working conditions, where the additional leave is 10 slave. days. We believe that the question is how to correctly determine the total duration of vacation in calendar days.

Since currently there is no provision for payment in working days. In accordance with Article 120 of the Labor Code of the Russian Federation, from February 1, 2002, annual paid leave, both basic and additional, must be provided to employees in calendar days.