Filling out the time sheet Article 91 of the Labor Code of the Russian Federation obliges the employer to keep records of the time actually worked by each employee. The form of the time sheet (T-12 and T-13) and instructions for filling it out were approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation on the accounting of labor and its payment. In the time sheet, the days falling on professional education without interruption from work, are marked in the usual manner as workers. In the case of combining work and training (partial exemption from work), the actual hours worked are noted in the time sheet. The amount and procedure for payment during apprenticeship When an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at the main place of work.
Time sheet for training with a partial separation from the main job
The Labor Code of the Russian Federation provides students with a scholarship during the period of apprenticeship, the amount of which is determined by the student agreement and depends on the profession, specialty, qualification received, but cannot be lower than the established federal law minimum size wages. The work performed by the student in practical classes is paid according to the established rates.
Attention
The answer was prepared by: Expert of the Legal Consulting Service GARANT Paramonova Irina Answer checked by: Reviewer of the Legal Consulting Service GARANT Maxim Zolotykh November 12, 2008 The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Vote:
Employees sent to improve their skills with a break from work in another area are paid travel expenses in the manner and amount that are provided for persons sent to business trips(Article 187 of the Labor Code of the Russian Federation). If the employee is trained on the job, that is, is not released from the performance of his job duties for the period of study, he must be paid the wages established by the employment contract in full.
In the event that an employee is assigned a part-time work regime in connection with training, wages are accrued to him in proportion to the time worked or depending on the amount of work performed by him (part two of article 93 of the Labor Code of the Russian Federation). In accordance with Art. 199, Art.
Designation of training in the report card on the job
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Tax Code of the Russian Federation for tax purposes, this period must be at least 1 year). In Art. 249 of the Labor Code of the Russian Federation states that in the event of dismissal without good reasons before the expiration of the period stipulated by the employment contract or training agreement at the expense of the employer, the employee is obliged to reimburse the costs incurred by the employer for his training, calculated in proportion to the time actually not worked after the end of training, unless otherwise provided by the employment contract or training agreement. We also note that if an employee undergoes training with a break from work, then in accordance with Art.
187 of the Labor Code of the Russian Federation, he needs to accrue the average salary at the main place of work during the period of study.
On-the-job training
During vocational training, the employee is completely or partially released from work.4) The employer should conclude with you supplementary agreement on changing the working regime with the transfer of working time to the time of classes, on the direction for advanced training with a break from work and maintaining average earnings in accordance with Art. 187 of the Labor Code of the Russian Federation for the duration of training. The rest of the time (you work for more than 1 position, as I assume) can be provided in hourly work with appropriate pay. 5) Involving you in advanced training in not working time is an attraction to overtime work, with all the ensuing consequences.
On-the-job training: clearance
It contains the name of the specialty or the level of qualification received by the employee as a result of study, lists the professional skills planned for development, indicates the procedure in which working time will be paid if classes are supposed to be held on weekdays. What to bring to the tax office As confirmation that the trainee is staff member, you will need to make a copy of it work book.
At the end of the training, the program received from the employee reflecting the issues covered, the act on the services rendered and (in the case of a commercial educational institution) invoice. In the case when it is supposed to study in another locality, it would be useful to attach travel documents and an invoice from the hotel to the package of documents.
Additional off-the-job training how to fill out a time sheet
You can add a topic to your favorites list and subscribe to email notifications. Nataliya Russian Federation, Moscow #1 March 21, 2011, 10:25 No ratings Good morning.
The employee went to the courses. How do you reflect this on the spreadsheet? How study leave? I want to draw the moderator's attention to this message because: A notification is being sent… TATYANA Russian Federation, Moscow region #2 March 21, 2011, 10:34 am Advanced training with a break from work in the timesheet is indicated by the letter PC code or the digital code 07 .
Important
The Labor Code of the Russian Federation, an employee studying on the job, may be set a part-time regime, that is, he can combine work with training. Part of the first article. 199 of the Labor Code of the Russian Federation establishes mandatory conditions for inclusion in the student agreement.
These include, in particular: an indication of a specific profession, specialty, qualification acquired by the student; the obligation of the employer to provide the employee with the opportunity to study in accordance with the student agreement; the obligation of the employee to undergo training and, in accordance with the profession, specialty, qualification, work for employment contract with the employer within the period specified in the student agreement; period of apprenticeship; the amount of payment during the period of apprenticeship. The employer must create the necessary conditions to combine work with education (part five of Art.
196 of the Labor Code of the Russian Federation).
On-the-job training: design But let's return to the main topic of our article - on-the-job training. In this case, in the case documentation there are far fewer problems.
In the same way, it should be annual plan by the number and composition of students with the reasons and goals of such studies. An order for on-the-job training is prepared for each person sent, indicating the reasons for the need for retraining.
If an invited specialist or a representative of an educational institution will act as a teacher, a contract must be signed with him. When one of the company's employees with a separate payment for teaching activities acts as a mentor, it is necessary to draw up an additional agreement with him to the employment contract. When sending on-the-job training, student contracts are drawn up with employees.
Professional development on the job
Labor Code of the Russian Federation). Thus: 1) Advanced training is your labor (i.e., performed during working hours) duty and should be included in the terms of the employment contract concluded with you; in which cases, for employees of which specializations, advanced training is carried out in one form or another, issues of remuneration, conditions for partial separation from work, etc.) should be established local act medical institution(collective agreement) but cannot worsen the situation of employees in comparison with the current federal legislation. 3) Carrying out advanced training outside working hours (rest time) is gross violation labor law, the employee cannot be obliged to attend classes during the rest, and studying proccess the employer must arrange during working hours.
If an employee is undergoing off-the-job training in another city, the letter code “PM” (digital “08”) is entered in the report card. If the training takes place in the city at the place of work - the letter code "PK" (digital "07"). 2.
How to pay for training days for employees - as working hours, or based on average earnings? In accordance with Article 187 of the Labor Code of the Russian Federation, when an employer sends an employee for advanced training with a break from work, he retains his place of work (position) and the average salary at his main place of work. Employees sent for advanced training with a break from work in another area are paid travel expenses in the manner and amount that are provided for persons sent on business trips.
In the design and construction organization, work was in full swing on contracts with designers on training in working with new programs. Unexpectedly, the problem was the question of payment.
“It looks like we have to pay them a scholarship for their studies,” the personnel officer cautiously reported at the next meeting.
We train them at our own expense in what they need for work! the director was outraged. What is the scholarship for?
Short-term training courses, upon completion of which employees do not acquire a new specialty (profession), do not improve their qualifications and, accordingly, do not receive a standard document (diploma or certificate of advanced training), are not additional professional education and are not directly regulated.
Accordingly, the employer has the right, by sending the employee to training that is not related to professional education, not to conclude a student agreement with him and not to pay a scholarship (clause 6 of the Letter of the Ministry of Health and Social Development Russian Federation dated May 25, 2009 No. 23-3/10/2-4032 “On the implementation of regional programs providing for additional measures aimed at reducing tensions in the labor market of the constituent entities of the Russian Federation”).
If training occurs with a complete separation from work, keep average earnings necessary ( Art. 187 TK). If with partial, wages should be paid for the hours actually worked (part 3 Art. 193 TK).
In order to prevent unwanted doubts on the part of labor and tax inspections organization should create internal document governing the training of employees. It should prescribe the purposes of sending for training, the rights and obligations of the parties, guarantees and compensations for employees sent for training, including the duration working week and features of payment during this period.
The employee has a student contract. Is it obligatory to pay a scholarship if the employee is studying on the job (he needs to get a new specialty) or is the salary issued according to orders, that is, piecework? Should a scholarship payment clause be included in the student agreement? According to the first part of Art. 198 of the Labor Code of the Russian Federation, the employer - entity(organization) has the right to conclude an apprenticeship contract with an employee of this organization for vocational training or retraining on the job. In accordance with Art. 199, Art. 204 of the Labor Code of the Russian Federation, students are paid a scholarship during the period of apprenticeship, the amount of which is determined by the student agreement and depends on the profession, specialty, qualification received, but cannot be lower than the minimum wage established by federal law.
The amount of the scholarship under the student agreement
We will talk about this a little lower. In addition to the above conditions, the student agreement may contain other conditions, such as: - changing the student’s working hours, if training is carried out on the job; - the need for practical training; - the form of apprenticeship (individual, team, training coursework, on-the-job training or on-the-job training, something else (Article 202 of the Labor Code of the Russian Federation)); - the rights and obligations of the student at the end of the apprenticeship (Article 207 of the Labor Code of the Russian Federation); - the grounds for terminating the student agreement (Art. 208 of the Labor Code of the Russian Federation). Validity of the apprenticeship agreement The apprenticeship agreement is valid from the day specified in this agreement, within the period stipulated by it.
1 st. 201 of the Labor Code of the Russian Federation). In this case, the term of the contract can be extended. So, by virtue of Part 2 of Art.
02/07/2017 scholarship during the apprenticeship of an employee
Labor Code of the Russian Federation, the terms of the contract should not contradict the Labor Code of the Russian Federation, collective agreement, agreements, otherwise they will be invalid and unenforceable. 4. The obligation of the employee to undergo training and, in accordance with the qualifications obtained, work under an employment contract with the employer for the period specified in the student agreement.5.
Period of apprenticeship. According to Part 1 of Art. 200 of the Labor Code of the Russian Federation, a student agreement is concluded for the period necessary to obtain this qualification. That is, the employer, when determining the period of apprenticeship, should be guided by the duration of educational programs to obtain a particular qualification.
Student agreement: subtleties and nuances (shadrina t.v.)
Now let's consider the second option: the employer sent the employee to study off-the-job and pays for his training. In this case, we really face some strange competition of norms. According to Art. 187 of the Labor Code of the Russian Federation, we must keep the average salary for the employee, in accordance with Art.
204 of the Labor Code of the Russian Federation - to pay a scholarship (in addition to average earnings). If there is a student agreement, it is ideally correct from the point of view of the law to issue both payments or refuse to conclude a student agreement (after all, an analysis of the legislation allows us to conclude that this is the right, and not the obligation of the employer, which we demonstrated above).
However, in the absence of a student agreement, the employer is deprived of the opportunity to recover the funds spent on employee training in court.
When study is not work: economical relationships with beginners
Hypothetically, an employer can send an employee for training and pay for it without concluding a student agreement with him (for example, train an employee foreign language, computer literacy, and so on), but in this case, if the employee quits immediately after graduation, then the money spent on his education and paid to a third organization will be quite problematic to return, as well as to force the employee to work for a certain period. When it comes to training a person, job seeker(although the conclusion of such student agreements is quite rare), then without a student agreement there is no guarantee at all that after graduation such a student will go to work for you; in addition (unlike the first option), there will be problems with writing off the expenses of the training organization in order to calculate income tax.
Currently, such standards are being actively developed, and the identity of the names of positions, professions and specialties contained in the ETCS and CEN, specialists and employees, the names of positions, professions and specialties in professional standards is being established. employee, use: - Unified Tariff and Qualification Directory of Works and Professions of Workers (by industry); - Qualification guide positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of Russia of 08.21.1998 N 37); - professional standards(paragraph 3, part 2, article 57, article 195.1 of the Labor Code of the Russian Federation).3. The obligation of the employer to provide the employee with the opportunity to study in accordance with the student agreement.
The work performed by the student in practical classes is paid according to the established rates. Accordingly, in the case under consideration, within the framework of the apprenticeship agreement, the employer will be obliged to pay a stipend to the student and, in addition, pay for the work performed in practical classes at the established rates.
In accordance with the second part of Art. 203 of the Labor Code of the Russian Federation, an employee studying on the job may be assigned a part-time regime. In this case, wages are accrued to him in proportion to the time worked or depending on the amount of work performed by him (Part two of Art.
93 of the Labor Code of the Russian Federation).
Is the scholarship paid under a student agreement on the job
Attention
BUDGET ACCOUNTING BUDGET REPORTING LAWS AND PRACTICE OTHER MATERIALS Even experienced personnel officers, accountants and labor and wages sometimes they are faced with an insoluble question: what to pay an employee with whom a student agreement has been concluded - a scholarship or a salary? Or maybe both? Let's try to figure it out. AT Labor Code There are a lot of rules in the Russian Federation that are incomprehensible in application.
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However, sometimes simple, extremely transparent norms of labor legislation for some reason raise questions from the employer. So, at one of my seminars, I tell the audience about the student agreement.
To fulfill this obligation, the employer must conclude an agreement with educational organization for the provision of educational services. It is advisable to indicate in the contract how much the training costs and what will be proof of the costs incurred by the employer (for example, in the event of a dispute about the amount of reimbursement by the student). In addition, the employer must create conditions for the proper performance of work in practical classes, release from work for the duration of training , it is possible to assign a highly qualified specialist to the student - a mentor from among the employees of the organization in order to advise, train and guide in mastering a new qualification on the territory of the employer, etc. Please note! Based on Art.
If it is necessary to train employees for new tasks, the employer should proceed from the existing needs. They may relate to knowledge, skills and attitudes of staff towards customers or their own responsibilities. For example, a salesperson in a clothing store needs to score high on all three dimensions. He must be able to demonstrate a certain attitude towards the client, have skills and abilities in the field of sales and service, as well as work in trading floor and knowledge of the sales procedure as such.
How best to teach
There are only two varieties of it - training in a third-party educational institution or on-the-job training (directly at the workplace). The choice is determined by which of the methods will be used. This article is devoted to the second option, but for comparison, let's try to consider both methods and identify the pros and cons of each, as well as some of the subtleties of paperwork.
The on-the-job training option is practiced in a normal work environment. Those who are trained use real working tools and equipment, as well as available material and documentation. He simultaneously combines the roles of student and worker.
On-the-job training takes place outside the workplace. Most often, a simplified model of equipment and training tools is used. For the period of training, the employee is not among the productive units. His work during this period is to complete educational tasks.
This type of training is mainly carried out in separate specialized centers, which are attended by employees of several different companies at once, as well as in colleges or courses.
On-the-job training - key benefits
The advantages of this option are obvious at first glance:
1. Such an event is less expensive than on-the-job training, as it is carried out in a real working environment on existing equipment.
2. The effectiveness of on-the-job training is high due to the fact that in the future the employee will use the same materials, tools and mechanisms.
3. In the process, the student is immersed in the conditions of the working atmosphere. He will not have to subsequently adapt to an unfamiliar team and drastically change his “habitat”.
And now for the cons
But on-the-job training of an employee also has a number of disadvantages:
1. The closest neighbor in the workplace is often appointed as a mentor. He may not have the proper teaching skills or the right amount of time to give the ward a lot of attention.
2. In the case of piecework payment for on-the-job training, both the instructor and the student lose. In this case, most likely, normal productive study will not work.
3. In such an informal setting, there is a high risk of teaching the newcomer the wrong methods of work, for whatever reason, accepted in this team.
4. The result of the actions of an inexperienced employee may be a large number of defective products and damaged raw materials.
5. There is a risk of failure of the equipment necessary for operation.
6. Production conditions involve some stress. Most often, the working environment with its noise and bustle does not contribute to a calm and thoughtful comprehension of the intricacies of the profession. The student may be embarrassed by his inexperience and afraid of ridicule by colleagues. In such conditions, there is no need to talk about good results of on-the-job training.
The comprehension of certain skills is possible only in the conditions of the work process. They require close interaction with a mentor. Often this refers to the types of work that are required in manufacturing process not every day. There is no special need to train them off-the-job.
At the same time, there is no need to talk about high-quality theoretical training in working conditions. To do this, the student will need to attend college.
Documentation of the procedure
The personnel department is in charge of training newcomers at the enterprise. As a rule, there are no problems with the design of this procedure. But sometimes the cost of training needs to be excluded from the tax base. In this case, the accounting department will have to intervene in order to properly formalize the process.
When it comes to on-the-job training, things are a bit more complicated than on-the-job skills acquisition. It will be useful to draw up an annual plan for training employees. It will need to indicate the number of people sent to educational institutions in the current year, with a rationale for the purpose and reasons for this step.
The order on training, indicating the reasons for the direction to it, is signed by the director. Correct design such a document requires an indication specific tasks to be achieved. In this case, for example, we can talk about updating theoretical and practical knowledge and skills related to certain specialties, assimilation by employees modern methods solving production issues, etc.
How to register an employee for study
The organization (namely, it, and not the employee) must sign an agreement with an educational institution. Such an agreement specifies the type educational service. In this case, we are talking about vocational training, advanced training or retraining. The duration of training and its cost are also affixed. Copies of the curriculum and the license of the educational institution are usually attached to the contract.
Registration of the employee's studies is carried out by concluding an additional agreement to the employment contract. It contains the name of the specialty or the level of qualification received by the employee as a result of study, lists the professional skills planned for development, indicates the procedure in which working time will be paid if classes are supposed to be held on weekdays.
What to bring to the tax office
As confirmation that the trainee is a full-time employee, you will need to make a copy of his work book. At the end of the training, the program received from the employee reflecting the questions passed, the act on the services rendered and (in the case of a commercial educational institution) the invoice will serve as accounting documents.
In the case when it is supposed to study in another locality, it would be useful to attach travel documents and an invoice from the hotel to the package of documents.
The document received by the employee upon completion of studies (certificate, certificate, certificate, etc.) should be copied. A link to it should be in the order issued on this occasion. The main content of such an order will be an indication of a new position of an employee or an increased level of his qualifications.
Seminars and consultations
If we are talking about consulting seminars, you should definitely sign an agreement with the training company. The wording should emphasize the obligation of the seminar organizers to provide consulting services in the area that relates to the activities of the firm.
In the same way, at the end of the study process, you should stock up on primary documents - an act of consulting services rendered, a "report" of the seminar organizer, where the topics and composition of the issues considered will be detailed, an invoice and travel documents in the case of "correspondence" study.
On-the-job training: clearance
But back to the main topic of our article - on-the-job training. In this case, in the case of documentary registration of problems, there are an order of magnitude less.
Similarly, an annual plan should be drawn up for the number and composition of trainees with the reasons and goals for such studies. An order for on-the-job training is prepared for each person sent, indicating the reasons for the need for retraining. If an invited specialist or a representative of an educational institution will act as a teacher, a contract must be signed with him.
When one of the company's employees with a separate payment for teaching activities acts as a mentor, it is necessary to draw up an additional agreement with him to the employment contract.
When sending on-the-job training, student contracts are drawn up with employees. In this case, such a step is necessary. The contract prescribes the specialty or qualification acquired by the employee, and clearly formulates the responsibilities of each of the parties (the administration provides an opportunity for training, the employee undertakes to go through all its stages and after that work in the company for a certain period).
The date of commencement of studies must be fixed. If a scholarship is assigned to an employee for this period, its amount must also be specified in the contract.
When it comes to higher or secondary special education
You should start in exactly the same way with the preparation of an annual plan. For each of the employees, a separate order of management is issued indicating the form of training (evening, correspondence, and so on). Agreement with educational institution must be signed on behalf of the company. It is necessary to request from the educational institution its program and a copy of the license for the annex to the contract.
An additional contract is concluded with the employee. the agreement is similar to the previous case, indicating the qualifications to be acquired, the specialty assigned based on the results of studies and the procedure for paying for hours worked. The received diploma must be copied in the same way and demanded from the employee similar source documents, consisting of passed according to curriculum questions, an act of providing services by an educational institution or an invoice if it is of a commercial nature.