During the performance of his labor functions, when the employee needs to take a break from work in order to solve his everyday problems, it comes from unpaid leave. Depending on the intended purpose, all vacations at their own expense are classified and taken into account in the working time schedule in terms of their types.
When accounting for working time, the report card (abbreviated as the URV report card) contains information on each employee regarding all periods of his labor activity. The facts of presence and absence at the workplace, both with the preservation of earnings and unpaid, are subject to reflection. The format of the accounting document, as well as the procedure for its execution, is regulated by the employer, taking into account the generally accepted standards for encoding the data entered into it.
Personnel services of budgetary institutions work with a report card (f. 0504421 according to the All-Russian Classifier of Documentation), which corresponds to a reference book of letter coding.
At enterprises of the commercial sector of the economy, tabulation is carried out in one of the options:
- on unified forms T-12 or T-13, intended for manual filling or automated accounting, respectively;
- In its own register form, adopted by the organization as a PUD. The timesheet is developed on the basis of the standard form given in the Order of the Ministry of Finance No. 52, taking into account industry and internal standards. In this case, one of the spirit of data encoding types is selected: alphabetic (in the form of one capital letter or two-letter abbreviation) or the corresponding alphabetic numeric designation.
When drawing up the time sheet of the URV, in practice, there is variability in the symbols used to code leave without pay. It all depends on the reasons why the employee takes days at his own expense, and this type of vacation is called differently. For example, in colloquial use the terms "without content" or "b / s" are used. They are incorrect, since we are not talking about the frivolous deprivation of a person of funds paid to him, but about his lack of labor earnings in connection with failure to fulfill his official duties for certain, very objective reasons.
Given the variety of wording of the administrative document, which serves as the basis for filling out the timesheet, it is customary to use a certain classification of vacations without preservation of earnings. It consists of two main ciphers, two additional codings, and several special cases for the designation of unpaid periods.
Unpaid leave timesheet codes
An employee who applies to an employer with an application for a vacation at his own expense can get it on two grounds provided for by labor legislation.
- The administration is obliged to provide the employee with the leave, the duration of which is determined by the family circumstances that have arisen (marriage, birth of a child, loss of a close relative). The employer does not have the right to deny rest at his own expense and preferential categories of workers (disabled people, combatants, liquidators of the consequences at the Chernobyl nuclear power plant, parents of children with disabilities, etc.). Since the time frames for these types of leave are determined by law, the right to use them requires documentary confirmation from the applicant. The tabulation of "leave under the law" is carried out with the indication of the letter abbreviation "OZ" or the number 17.
- Leave at the discretion of management. It is called administrative or "in agreement with the employer", since the final decision on when and for how long an employee can leave work on urgent personal matters is made by the employer. Absenteeism with the permission of the employer, which we most often call common "b / s", is designated "DO" (numerical code 16).
When taking into account additional unpaid leave, they are marked in the report card with their codes:
- The code for educational leave "UD" (13) is entered in the report card when the applicant or graduate student takes the days at his own expense. The basis for issuing "additional leave in connection with training" - the provisions of Articles 173 and 174 of the Labor Code.
- Some categories of workers are entitled to additional rest at their own expense under the Federal Law, collective agreement or other LNA. Unpaid rest of the established duration, which is in the nature of additional leave, is provided annually to persons holding state awards and titles, volunteer firefighters, women with two children, etc. When tabulated, such days are labeled "DB" (18).
A symbolic code, affixed for any of the above reasons for absenteeism, marks all days of the calendar period that is assigned to the employee by order (both workers and weekends). Holidays or days of temporary incapacity for work coinciding with the period of leave at their own expense do not affect the rules of unpaid leave. Such days only affect the duration and timing of the annual paid vacation.
Accounting for individual unpaid periods
A special accounting procedure is provided for the following cases of absence from work without payment:
- when, in agreement with the administration, the employee replaces payment for work outside his work schedule with additional days off. For time off, issued in accordance with the 152nd article of the Labor Code, the symbol "НВ" is put (38);
- if the employee is given days without calculating payment forcibly - he is suspended or not allowed to work on the grounds specified in Art. 76 of the Labor Code of the Russian Federation. For example, a mandatory medical examination or occupational safety training was not passed, a person appeared at the workplace drunk, it was discovered that a security guard had an expired weapon license, and so on. Absenteeism due to the fault of the employee has the code "NB" (35).
Thus, the symbolic values indicated in the report card should reliably reflect the fact that the employee was released from his job duties without saving his salary.
The correct labeling and the summarized accounting of calendar days of unpaid leave are important for both the employer and the employee: when calculating the average daily earnings and determining the right to annual paid leave; when calculating the length of service in the pension and social insurance system.
Behind the code incorrectly indicated in the report card are penalties from the State Labor Inspectorate in relation to the organization as a whole, its head and the person responsible for personnel records.
