On January 1, 2014, the provisions of the Federal Law of December 28, 2013 N 426-FZ "On the Special Assessment of Working Conditions" (hereinafter - Law N 426-FZ) came into force. The changes introduced by this Law are next step implementation of the Strategy for the Development of the Pension System until 2030, approved in 2012. This law is of interest to insurance premium payers who use the labor of workers in harmful and dangerous working conditions.

It should be reminded that starting from January 1, 2013, in order to ensure the pension rights of the categories of pensioners entitled to early retirement, the obligation to pay insurance premiums at an additional rate for financing the insurance part of the labor pension for certain categories policyholders in respect of payments and other remuneration in favor of insured persons employed in the relevant types of work with harmful and difficult working conditions.

The list of persons who are assigned a preferential old-age labor pension (that is, before the age of 60 for men and 55 for women) is established by Federal Law N 173-FZ "On labor pensions in Russian Federation"(Clause 1, Article 27) (hereinafter - Law N 173-FZ). The specified list provides for the types of professions, work in which is carried out in harmful, difficult or dangerous conditions.

In this connection, the law provides for the right to pensions in some cases from the age of 45 - for women, from 55 years - for men. Consequently, the period for receiving a pension for these categories may be 10 years longer than the generally established for pensioners - "non-privileged". However, in the pension system that operated until 2013, the employer did not bear additional costs due to the presence of "harmful" jobs. The consequence of which was, on the one hand, the insecurity of early pensions financial sources, and on the other hand, the employer's lack of interest in improving the working conditions of their employees.

At the same time, the previous pension legislation provided for the appointment of preferential pensions on the basis of lists, and not a real picture of working conditions. Thus, the "early term" pensions were paid at the expense of those employers whose employees retire within the generally established terms.

From January 1, 2013, employers of persons entitled to early retirement on the grounds provided for in paragraphs. 1-18 of the Federal Law N 173-FZ, are required to transfer to the Pension Fund of the Russian Federation to finance the insurance part of the labor pension additional insurance premiums at the rates established by Art. 58.3 of the Federal Law N 212-FZ.

At the same time, part 4 of the above article established that payers of insurance premiums are exempted from paying insurance premiums at additional rates based on the results of a special assessment of working conditions carried out in the manner established by a separate federal law. However, such a law appeared only at the end of 2013 and entered into force on January 1, 2014.

In this regard, Federal Law No. 421-FZ of December 28, 2013 amended certain legislative acts Russian Federation, including art. 58.3 "Additional rates of insurance premiums for certain categories of payers of insurance premiums from January 1, 2013" of the Federal Law of July 24, 2009 N 212-FZ (hereinafter - Law N 212-FZ). In addition, Law N 421-FZ contains independent provisions that determine the possibility and timing of the use of the results of attestation of workplaces carried out before the entry into force of Law N 426-FZ.

So, the first thing you need to pay attention to:

The procedure for applying additional rates of insurance premiums from January 1, 2014 is associated not only with the fact of payments in favor of individuals employed in the types of work specified in subpara. 1-18 p. 1 art. 27 of Law N 173-FZ), but also with the results of the classification of working conditions at workplaces in these types of work according to the degree of harmfulness and danger.

From the history of the issue

Until 01.01.2014, the procedure for attestation of workplaces in terms of working conditions was determined the following documents:

- Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 N 342n "On approval of the procedure for attestation of workplaces in terms of working conditions";

- Order of the Ministry of Health and Social Development of Russia dated August 31, 2007 N 569 "On approval of the procedure for attestation of workplaces in terms of working conditions";

- R 2.2.2006-05 "Guidelines for the hygienic assessment of factors in the working environment and the labor process. Criteria and classification of working conditions (approved by Rospotrebnadzor on 29.07.2005).

Based on the degree of deviation of the actual working conditions from the established standards, the working conditions were divided into 4 classes according to the degree of harmfulness and danger:

1st class - optimal;

2nd class - acceptable;

3rd class - harmful (at the same time, harmful working conditions were divided into 4 degrees of harmfulness: 1st degree of the 3rd class (3.1), 2nd degree of the 3rd class (3.2), 3rd degree of the 3rd class (3.3), 4th degree of the 3rd class (3.4));

4th class is dangerous.

Thus, the employers who carried out certification before January 1, 2014, according to the results of certification of workplaces for working conditions, have been assigned exactly such classes (subclasses).

According to part 5 of Art. 15 of Law N 421-FZ, the results of certification of workplaces in terms of working conditions are valid until the end of their validity period, but no more than until December 31, 2018 inclusive.

Since 01/01/2014, a special assessment of working conditions has been carried out in relation to workplaces. The procedure for its implementation is established by Law N 426-FZ, which entered into force on January 1, 2014.

Note! In accordance with the clarification of the Ministry of Labor of Russia dated March 7, 2014, the requirement officials bodies of state supervision to employers on the immediate conduct of a special assessment of working conditions or attestation of workplaces are unreasonable.

In accordance with Federal Law No. 421-FZ, amendments were made to the Labor Code of the Russian Federation that abolish the procedure for attesting workplaces in terms of working conditions and introduce a procedure for a special assessment of working conditions.

In accordance with Federal Law N 426-FZ, a special assessment of working conditions is carried out in accordance with the methodology for its implementation, approved by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of labor, taking into account the opinion of the Russian tripartite commission on the regulation of social and labor relations.

The specified Methodology was approved by order of the Ministry of Labor of Russia dated January 24, 2014 N 33n and is on state registration in the Ministry of Justice of Russia. At the same time, the results of certification of workplaces in terms of working conditions are valid for 5 years from the date of its completion, but not more than until December 31, 2018 and can be used by employers for the purposes established by Federal Law N 426-FZ, with the exception of exemption from payment of insurance contributions to the Pension Fund of the Russian Federation at an additional rate.

The concept of a special assessment of working conditions

Article 3 of Law N 426-FZ defines that a special assessment of working conditions is a single set of consistently implemented measures to identify harmful and (or) dangerous factors in the working environment and the labor process and assess the level of their impact on the employee. Based on the results of this special assessment, classes (subclasses) of working conditions at workplaces are established.

In accordance with Law N 426-FZ, the results of a special assessment of working conditions can be used in all procedures in the field of labor protection, which are mandatory for implementation by all employers. We are talking about the development and implementation of measures aimed at improving the working conditions of employees; on providing employees with funds personal protection; on the organization of mandatory medical examinations; establishing appropriate guarantees and compensations for employees, etc. A complete list of possibilities for using the results of a special assessment of working conditions is given in Art. 7 of Law N 426-FZ.

Among other things, the size of the discount (surcharge) to the insurance rate for compulsory social insurance against industrial accidents and occupational diseases also depends on the results of this special assessment. Based on the results of the special assessment, the amount of the tariff is determined, according to which additional contributions are paid to Pension Fund RF. In accordance with Art. 58.3 of Law N 212-FZ (as amended by the Law of December 28, 2013 N 421-FZ), depending on the class and subclass of "harmfulness", the value of the tariff can be from 0 to 8 percent.

The obligation to organize and finance a special assessment of working conditions rests with the employer (part 1 of article 8 of Law N 426-FZ, article 212 of the Labor Code of the Russian Federation).

Special valuation is not carried out in relation to the working conditions of homeworkers and remote workers, as well as employees who have entered into labor relations with employers - individuals who are not individual entrepreneurs.

Law N 426-FZ does not establish other exceptions. And this means that if the issue of the need for attestation of office workplaces was controversial (letter of the Ministry of Labor of Russia dated 04/08/2013 N 15-1-859), now it is resolved unambiguously - working conditions at such workplaces are subject to a special assessment without fail .

The procedure for conducting a special assessment

In accordance with Law N 426-FZ, the main stages of a special assessment of labor are:

— preparation for a special assessment of working conditions;

— identification of potentially harmful and (or) dangerous production factors;

— declaring the compliance of working conditions with state regulatory requirements for labor protection;

— research (testing) and measurement of harmful and (or) hazardous production factors;

– registration of the results of a special assessment of working conditions.

Preparatory stage

A special assessment of working conditions should be carried out by the employer together with a specialized organization attracted by him on the basis of a civil law contract. Requirements for such organizations are given in Art. 19 of Law N 426-FZ.

First of all, they must be included in the register, the procedure for the formation of which is approved by the Government of the Russian Federation. The statutory documents of the organization conducting the assessment should contain an indication of its implementation as the main or one of the activities of a special assessment of working conditions.

In addition, the organization must have at least five experts who have received an expert certificate for the right to perform work on a special assessment of working conditions, including at least one expert with specialized education in one of the specialties - a doctor in general hygiene, a doctor in occupational hygiene, a doctor in sanitary and hygienic laboratory research. Also, for this organization, it is obligatory to have an accredited testing laboratory (center) as a structural unit.

The law establishes the principle of independence of organizations carrying out special assessments. In accordance with Art. 22 of Law N 426-FZ, regardless of whether the organization is listed in the register or not, it cannot conduct a special assessment of working conditions if its managers and other officials are the founders of legal entities whose workplaces are subject to a special assessment. It is impossible to entrust the conduct of a special assessment to an interdependent company, including if close relatives (parents, spouses, children, brothers, sisters, as well as brothers, sisters, parents, children of spouses and spouses of children) of the founders of the organization work in senior positions in it, which it is necessary to assess the working conditions.

At the preparatory stage, the employer must first of all conclude a civil law contract with one or more of the above-mentioned special organizations. In addition, the organization needs to create a commission to conduct a special assessment of working conditions and approve the schedule for this event.

The number of members of this commission must be odd. The specific composition of the law is not defined. If we are talking about a small business, then the commission includes the employer - an individual entrepreneur personally, for organizations - the head of the organization, other authorized representatives of the employer, incl. labor protection specialist, trade union members, etc.

Since not only the size of the additional tariff depends on the results of the special assessment, but also the right to an early retirement pension for a particular employee, it seems logical to include in such a commission a specialist in the implementation of work on early retirement provision (as a rule, this is an employee of the personnel department).

The expediency of including such a specialist is obvious, for example, when compiling a list of jobs where a special assessment should be carried out, indicating similar jobs, as well as when compiling a list of harmful and (or) hazardous production factors at workplaces provided for in the lists of relevant jobs, with taking into account which the old-age labor pension is assigned ahead of schedule and which are subject to research (testing) and measurements.

This work requires knowledge of the legislation on early retirement provision, the practice of its application to employees of an organization where a special assessment of working conditions is carried out, and according to Law N 426-FZ, these lists are compiled by an expert of the organization performing the special assessment, who may not have such experience.

Prior to the start of work on the assessment of working conditions, the commission must approve the list of jobs that are subject to assessment. In this case, it is necessary to indicate which of them are similar.

These are jobs that simultaneously meet the following conditions:

- they must be located in one or more similar production premises (production zones);

- equipped with the same ventilation, air conditioning, heating and lighting systems;

- employees work in the same profession, position, specialty. Their labor functions are the same, as well as the working time schedule. And when doing their official duties they use the same production equipment, tools, fixtures, materials and raw materials. At the same time, they are provided with the same personal protective equipment.

If there are similar jobs, a special assessment of working conditions is carried out for only 20 percent of them (but not less than two jobs), and its results are applied to all similar jobs.

At the same time, a single card for a special assessment of working conditions is filled out. This rule will allow the employer to save 80 percent of similar jobs on conducting a special assessment.

Identification of harmful conditions

All harmful and (or) hazardous production factors identified during the assessment of working conditions are subject to research (tests) and measurements. Their list is formed by the commission based on the state regulatory requirements for labor protection, characteristics technological process and production equipment, materials and raw materials used.

The results of previous studies (tests) and measurements of harmful and (or) hazardous production factors, as well as suggestions from employees, are also taken into account.

Identification of potentially harmful and (or) dangerous factors is the process of comparing the factors of the production environment and labor process identified at the workplace with the factors provided for by the classifier of harmful and dangerous factors of the production environment and labor process.

If no harmful or dangerous factors are identified at the workplace, the working conditions at it are recognized by the commission as acceptable, and studies (tests) and measurements of the factors of the production environment and the labor process are not carried out.

At the same time, the employer is obliged to submit a declaration of compliance of working conditions with state regulatory requirements for labor protection for such workplaces (such a declaration is valid for five years).

But if the commission identifies them as harmful or dangerous, research (testing) and measurements of identified potentially harmful and (or) dangerous factors are assigned.

It should be noted that identification is not carried out in relation to jobs occupied by employees whose professions (positions, specialties) are included in the lists, taking into account which the early appointment of an old-age labor pension is carried out, as well as occupied by employees who, in accordance with legislative and other regulatory legal acts provide guarantees and compensations for work in harmful and (or) dangerous conditions. At the same time, the commission decides on conducting research (testing) and measuring potentially harmful and (or) dangerous factors at such workplaces.

All identified, potentially harmful or hazardous factors are subject to research (testing) and measurement. The list of such factors is formed by the commission, based on the state regulatory requirements for labor protection, the characteristics of the technological process and production equipment, the raw materials and materials used, the results of previous studies (tests) and measurements of the factors of the working environment and the labor process, as well as based on the proposals of employees.

Research (testing) and measurement of the actual values ​​of harmful or dangerous factors are carried out by the testing laboratory (center) of the organization that conducts a special assessment of working conditions.

Based on the results of relevant studies (tests) and measurements, each workplace is assigned an appropriate class (subclass) of working conditions according to the degree of its "harmfulness".

Classification of working conditions

Working conditions according to the degree of harmfulness and danger are divided into four classes: optimal, permissible, harmful and dangerous.

Optimal conditions are recognized under which there is no impact on the worker's body of harmful or dangerous factors or the levels of their impact are minimal and prerequisites are created to maintain high level working capacity (1st class).

Working conditions are considered acceptable under which the worker's body is affected by harmful or dangerous factors, the values ​​of the indicators of which do not exceed the values ​​established by the standards, or functional changes in the worker's body are restored during regulated rest or by the beginning of the next shift (2nd class).

Harmful conditions can be considered when the levels of exposure to harmful or hazardous factors exceed the values ​​established by the standards (hygienic standards) (3rd class). As with the certification of workplaces, four subclasses of harmful working conditions are provided (3.1-3.4).

Hazardous working conditions - working conditions characterized by the presence of harmful or hazardous factors, the levels of which are capable of endangering the life of an employee during the entire or part of the working day (work shift), and the consequences of their exposure provide a high risk of developing an acute occupational disease in the period labor activity(4th grade).

Declaration of Conformity

Law N 426-FZ provides for a new procedure - declaring the conformity of working conditions, i.e. confirmation by the employer of the compliance of working conditions at his workplace with state regulatory requirements for labor protection.

So, if harmful and (or) dangerous production factors at the workplace are not identified, the working conditions at this workplace are recognized by the commission as acceptable.

At the same time, no studies (tests) and measurements of harmful and (or) hazardous production factors are carried out.

For these jobs, labor inspection a declaration of compliance of working conditions with state regulatory requirements for labor protection is submitted. The form and procedure for submitting such a declaration will be approved by the Ministry of Labor of the Russian Federation.

This declaration is valid for five years. The specified period is calculated from the date of approval of the report on the special assessment of working conditions.

At the same time, if during the period of validity of this declaration an accident occurs with an employee employed at a “permissible” workplace or an occupational disease is detected, then the declaration is terminated in relation to this workplace, that is, an unscheduled special assessment of working conditions is carried out.

On the other hand, if during the designated five years no accidents, etc., occur with employees, then the validity of the declaration is automatically extended for the next five years.

Results of a special assessment of working conditions

An organization conducting a special assessment upon completion of all work draws up a report (Article 15 of Law N 426-FZ). It contains information about the company conducting the special assessment, with copies of documents confirming that it meets the necessary requirements.

The report contains a list of workplaces where a special assessment was carried out, indicating harmful and (or) hazardous production factors that were identified at these workplaces. In addition, the report includes:

- cards for a special assessment of working conditions issued for specific jobs (one card is drawn up for similar jobs);

- protocols for conducting research (testing) and measuring identified harmful and (or) hazardous production factors;

— protocols for evaluating the effectiveness of PPE;

- the protocol of the commission containing the decision on the impossibility of conducting research (testing) and measuring certain "dangerous" jobs;

- a summary sheet of a special assessment of working conditions;

- a list of measures to improve the working conditions and labor protection of workers at whose workplaces a special assessment of working conditions was carried out;

— conclusions of an expert of an organization conducting a special assessment of working conditions. This report on the special assessment of working conditions is signed by all members of the commission and approved by the chairman of the commission. The form of such a report will be approved by the Ministry of Labor and Social Protection.

Then the employer within 30 calendar days from the date of approval of the report, must familiarize each employee with the report against receipt. This period does not include periods of illness of the employee, business trips and inter-shift rest. Within the same period, it is necessary to post summary data on the special assessment of working conditions (“harmful” classes (subclasses), measures to improve working conditions) on the official website of the company (if it has one). Information on the results of the assessment of working conditions is subject to transfer to the Federal State information system taking into account the results of a special assessment of working conditions. The obligation to transfer such information rests with the organization conducting a special assessment of working conditions. She must do this within ten working days from the date of approval of the report on the results of a special assessment of working conditions.

The frequency of the special assessment

By general rule a special assessment of working conditions at the workplace is carried out at least once every five years (part 4 of article 8 of Law N 426-FZ).

At the same time, in Art. 17 of Law N 426-FZ, a list of cases is given when this special assessment should be carried out on an unscheduled basis (for example, when newly organized workplaces are put into operation; the employer receives a relevant order from the state labor inspector; when changing the technological process, replacing production equipment that can affect on the level of exposure to harmful and (or) hazardous production factors on workers and in some other cases).

Payment of insurance premiums for an additional tariff based on the results of certification and special assessment

If the payer makes payments and other remuneration in favor of individuals employed in the types of work specified in subparagraphs 1-18 of paragraph 1 of Art. 27 of Law N 173-FZ, then, starting from 2014, in connection with the results of the classification of working conditions at workplaces at these jobs, several options are possible:

Option 1

The payer did not carry out certification of workplaces and a special assessment of working conditions. In this case, the force h. 1 Article. 58.3 of Law N 212-FZ in relation to payments and other remuneration in favor of individuals employed in the types of work specified in subpara. 1 p. 1 art. 27 of Law N 173-FZ, the following additional rates for insurance premiums to the Pension Fund apply (see table 1).

Table 1

With regard to payments and other remuneration in favor of individuals employed in the types of work specified in subpara. 2-18 p. 1 art. 27 of Law N 173-FZ, by virtue of part 2 of article 58.3 of Law N 212-FZ for employers, the following additional rates of insurance premiums to the Pension Fund are applied (see table 2).

table 2

Option 2

The payer has valid results of attestation of workplaces for the types of work specified in subpara. 1-18 p. 1 art. 27 of Law N 173-FZ, according to which the working conditions at these workplaces are recognized as optimal or acceptable.

In this case, by virtue of Part 4 of Art. 15 of Law N 421-FZ, before establishing a class of working conditions at the specified workplaces in the manner prescribed by Law N 426-FZ, the payer calculates and pays insurance premiums at additional rates established by parts 1, 2 of Art. 58.3 of Law N 212-FZ (i.e. at the rate of 6% or 4%).

Thus, exemption from paying insurance premiums for an additional tariff is possible only based on the results of a special assessment of working conditions, but not on the basis of certification results.

Option 3

The payer has valid results of attestation of workplaces for the types of work specified in subpara. 1-18 p. 1 art. 27 of Law N 173-FZ, according to which the working conditions at these workplaces are recognized as harmful and (or) dangerous.

In this case, by virtue of part 5 of Art. 15 of Law N 421-FZ, the payer calculates and pays insurance premiums at additional rates established by Part 2.1 of Art. 58.3 of Law N 212-FZ (see table 3).

Table 3

Option 4

The payer has the results of a special assessment of working conditions at workplaces for the types of work specified in subpara. 1-18 p. 1 art. 27 of Law N 173-FZ, according to which these jobs are assigned classes of working conditions in accordance with Law N 426-FZ.

Then the payer calculates and pays insurance premiums at additional rates established by Part 2.1 of Art. 58.3 of Law N 212-FZ (see table 4).

Table 4

Working condition class	Subclass of working conditions	Additional insurance premium rate
Permissible
Optimal

Pension rights in transition

Prior to the establishment of a class of working conditions at workplaces for the work specified in subpara. 1-18 p. 1 art. 27 of Law N 173-FZ, periods of such work may be included in the length of service, giving the right to early appointment of an old-age labor pension only if the employer pays additional insurance premiums. "Grace" periods that took place after January 1, 2013 in accordance with paragraph 3 of Art. 27 of Law N 173-FZ are taken into account for appointment early retirement in the event that the class of working conditions at the specified workplaces corresponded to a harmful and (or) dangerous class of working conditions established based on the results of a special assessment.

If such an assessment has not yet been carried out and the employer has only the results of attestation of workplaces carried out according to the previously existing rules, a transitional provision is provided: this state of affairs does not prevent the inclusion in the length of service giving the right to early appointment of an old-age pension, periods of employment at these workplaces subject to the accrual and payment of insurance premiums by the insured at the relevant rates.

Novels of labor legislation

It is worth noting the changes that affected the content of the employment contract.

required to be included in labor contract became the conditions for guarantees and compensation for work with harmful and (or) dangerous working conditions, if the employee is hired in appropriate conditions, indicating the characteristics of working conditions at the workplace, as well as working conditions at a particular workplace. An agreement on additional non-state pension provision for an employee (Article 57 of the Labor Code of the Russian Federation) is included among the additional conditions of the employment contract.

In accordance with the current wording of Art. 92 of the Labor Code of the Russian Federation for workers who work in harmful conditions 3rd or 4th degree or dangerous conditions, reduced working hours are established, i.e. no more than 36 hours per week.

The length of the working time of a specific employee is determined by the employment contract in accordance with the sectoral (intersectoral) agreement and the collective agreement, taking into account the results of a special assessment of working conditions. On the basis of an industry (inter-sectoral) agreement and a collective agreement, as well as the written consent of the employee, drawn up by concluding a separate agreement to the employment contract, the working hours specified in par. 5 hours 1 art. 92 of the Labor Code of the Russian Federation, may be increased, but not more than 40 hours per week with the payment to the employee of separately established monetary compensation in the manner, amount and on the terms established by sectoral (intersectoral) agreements, collective agreements.

In addition, for workers employed in jobs with harmful and (or) dangerous working conditions, an industry (inter-sectoral) agreement, a collective agreement, an additional agreement to an employment contract may provide for an increase in the legally established maximum allowable duration of daily work (shift), subject to compliance with limit weekly working hours with a 36-hour working week - up to 12 hours, with a 30-hour working week or less - up to 8 hours (part 3 of article 94 of the Labor Code of the Russian Federation).

When summarizing the working hours of employees employed in work with harmful and (or) dangerous working conditions, the accounting period cannot exceed three months (part 1 of article 104 of the Labor Code of the Russian Federation).

New rules for extra leave

AT new edition set out and Art. 117 of the Labor Code of the Russian Federation, according to which annual additional paid leave is granted to employees whose working conditions at their workplaces, according to the results of a special assessment of working conditions, are classified as harmful working conditions of the 2nd, 3rd or 4th degree or dangerous working conditions. The minimum duration of the annual additional paid leave for employees specified in part 1 of this article is 7 calendar days.

The duration of the annual additional paid leave of a particular employee is established by the employment contract, taking into account the provisions of the sectoral (intersectoral) agreement, the collective agreement and the results of a special assessment of working conditions. On the basis of an industry (inter-industry) agreement and collective agreements, as well as the written consent of the employee, drawn up by concluding a separate agreement to the employment contract, the part of the annual additional paid leave that exceeds the minimum duration of this leave can be replaced by a separately established monetary compensation in the manner, in the amount and on the terms established by the sectoral (intersectoral) agreement and collective agreements.

Conclusion

The procedures for studying working conditions at workplaces with harmful or dangerous working conditions are currently combined and unified: the employer conducts a study of the workplace of its employees once, and the results of this study can be used both to pay insurance premiums to the Pension Fund and to provide other guarantees and workers' compensation.

A special assessment of working conditions is a universal tool for the transition from the "list" approach to the provision of guarantees and compensations to an approach that takes into account, for these purposes, only the actual impact on the worker's body of harmful or dangerous factors of the production environment and the labor process.

This approach will make it possible to objectively resolve the issue of the right to preferential pension provision, as well as the need to compensate for harmful (dangerous) working conditions for a particular employee at a particular workplace. At the same time, it is precisely this approach that is designed to economically motivate employers to invest in improving working conditions and labor protection, including in order to optimize their future costs. Since the implementation of the special assessment concept provides employers with the opportunity, through organizational and technical measures aimed at improving working conditions in the workplace, to change the amount of insurance premiums, and in certain cases, to be exempted from paying them.

In accordance with Part 3 of Article 3 of Law N 426-FZ, all jobs are subject to special assessment, regardless of the organizational and legal form of the organization. The exception is, as well as employees who have entered into labor relations with non-individual entrepreneurs.

The deadline for submission is no later than 30 working days from the date of approval of the report on the special assessment.

The declaration form is in accordance with Appendix No. 1 to the Order of the Ministry of Labor of Russia of 07.02.2014 N 80n (as amended by the Order of the Ministry of Labor of Russia of November 14, 2016 N 642n).

The declaration is submitted by the employer to the state labor inspectorate in the constituent entity of the Russian Federation at the place of its location or the location of its branch or representative office in person or by mail with a description of the attachment and a notice of receipt. It is allowed to send a declaration in the form electronic document, signed by the qualified EDS of the employer, by filling out the appropriate form on the official website of Rostrud (not available for all subjects of the Russian Federation).

The validity of the declaration is 5 years from the date of approval of the report on the special assessment. After the expiration of the period and in the absence of circumstances from part 5 of article 11 of Law N 426-FZ, the validity of the declaration is extended for the next 5 years. Thus, it is not required to conduct a repeated special assessment at the declared workplaces.

It is also worth noting that the declaration can only be submitted in relation to workplaces where a special assessment was carried out, and not attestation of workplaces for working conditions, the validity of the results of which has not expired.

With the classification according to working conditions, it seems clear, but what are job classes?

This is a classification that combines jobs into groups, and one of the important criteria for such a division is the level of mechanization of the work process. Each group has its own recommendations on the organization of work, which the employer should adhere to. There are now five such groups: jobs for handmade, places for machine-handmade, mechanized jobs, automated jobs, hardware jobs. More about their differences.

How to conduct a special assessment at an individual entrepreneur if his office is located in an apartment?

With regard to the working conditions of homeworkers, a special assessment.

When introducing a new position into the staffing table, when should a special assessment be carried out? If the organization moves to another location, is it necessary to conduct a special assessment again?

If the introduction to staffing a new position, as well as the relocation of the organization to another premises can be equated to the commissioning of newly organized workplaces, then an unscheduled special assessment of working conditions is carried out at such workplaces within 12 months from the date of the occurrence of these cases (in accordance with clause 1 of part 1 of Article 17 of Law N 426-FZ).

According to the results of a special assessment, an electric and gas welder is entitled to a 4% supplement to his salary, but this employee does not work all the days at welding. How is the fee paid in this case? Based on the time spent in harmful conditions?

It is advisable to increase the salary of an employee by at least 4 percent tariff rate(salary) and establish an additional payment not only for the time spent directly in harmful working conditions, but for the entire time of work.

In accordance with Article 147 of the Labor Code of the Russian Federation, the remuneration of workers employed in work with harmful working conditions is set at an increased rate. The minimum wage increase for workers employed in jobs with harmful working conditions is 4 percent of the tariff rate (salary) established for various kinds work under normal working conditions. At the same time, the Labor Code of the Russian Federation does not provide for remuneration of workers employed in work with harmful working conditions in an increased amount only for the time actually worked out in harmful working conditions. This option has been established Labor Code RF (Article 121) only in relation to annual additional paid leave for employees employed in work with harmful (dangerous) working conditions.

In June we get the result of a special assessment. There are additional workers. tariff. From what period do you need to charge extra. tariff: from June or earlier?

Calculate additional the tariff is necessary from the date of entry into force of the results of the special assessment, i.e. from the date of approval of the report on the special assessment of working conditions.

And how to make an assessment: can you do it yourself or do you need to contact specialized companies?

The law establishes that the assessment can be carried out by specialized organizations that have all the necessary and mandatory certified equipment for this. After all, you may have to measure such indicators as humidity, illumination, vibration, etc. and here you can not do without specialized equipment. To make sure that the company is authorized to make such an assessment, it is worth checking its presence in the register on the website of the Ministry of Labor. EcoStar Company, the partner of this issue of the Card Index, is registered in this list under

Is it really possible to impose fines on organizations from 2018 or is it possible not to make an assessment?

How mandatory is a special assessment of working conditions in an organization, are fines possible if it is not done in more detail in the article.

Question: How obligatory is SOUT? Is it really possible to impose fines on organizations from 2018 or is it possible not to make an assessment?

Answer: All employers are required to conduct a special assessment of working conditions in all workplaces. And this is required by article 212 of the Labor Code of the Russian Federation. An exception is provided only for homeworkers and remote workers (clause 3, article 3 of the Law of December 28, 2013 No. 426-FZ). For some jobs, a special assessment may be carried out in stages no later than December 31, 2018. These are jobs (part 6 of article 10 and part 6 of article 27 of the Law of December 28, 2013 No. 426-FZ):

Employees whose professions, positions and specialties are not included in the lists, taking into account which an early old-age insurance pension is assigned;

Working conditions in which are not recognized as harmful or dangerous.

Therefore, if there are no harmful workers in the organization, then your company has the right to conduct a special assessment in stages and complete it by December 31, 2018 inclusive. Provided that the organization after 01/01/2014 had no reason to conduct an unscheduled special assessment. A complete list of them is given in Article 17 of the Law of December 28, 2013 No. 426-FZ. These include, for example:

Commissioning of new jobs;

Replacement of production equipment.

If the company had grounds for conducting an unscheduled special assessment, then it had to be carried out within the following terms:

From 01/01/2014 to 05/01/2016 - within 6 months;

From 05/01/2016 - within 12 months.

If the company did not conduct a special assessment within the time limits established by the Law, then if this offense is detected, the labor inspectorate can fine it in the amount of 60 to 80 thousand rubles (Article 5.27.1 of the Code of Administrative Offenses of the Russian Federation). At the same time, the Law does not provide grounds for exemption from a fine.

Keep in mind that the special assessment is carried out not only in order to establish guarantees and compensations for work in harmful conditions. It helps to determine the class of working conditions. And from 01/01/2014, working conditions at the workplace must be included in the employment contract without fail. A labor inspectorate specialist can check employment contracts with employees right now. And if he does not see information about working conditions in the contracts, he will fine both the company and the director in accordance with part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation. Therefore, it is in the interests of the company to conduct a special assessment as soon as possible (letter of Rostrud of Russia dated November 20, 2015 No. 2628-6-1).

How to conduct a special assessment of working conditions

Starting from January 1, 2014, it is possible to assess working conditions at workplaces only in the form of a special assessment of working conditions (letter of the Ministry of Labor of Russia dated 04/08/2014 No. 15-4 / B-366). The procedure for this procedure is prescribed in the Law of December 28, 2013 No. 426-FZ. The methodology for conducting a special assessment of working conditions was approved by order of the Ministry of Labor of Russia dated January 24, 2014 No. 33n.

Until December 31, 2018, the results of the attestation of workplaces, which were carried out until 2014 according to the rules from the order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n, are also valid. AT general case certification results are valid for five years from the date of its completion.

An exception is cases when a special assessment of working conditions must be carried out unscheduled. We add that for some jobs, a special assessment can be carried out in stages. The phased special assessment must be completed by December 31, 2018.

Special assessment of working conditions

A special assessment of working conditions is a single set of measures to identify harmful and dangerous factors in the working environment and assess the level of their impact on the employee, taking into account the deviation of actual values ​​from established standards ().

Based on the results of a special assessment, classes and subclasses of working conditions at the workplaces of employees are established (clause 2, article 3 of the Law of December 28, 2013 No. 426-FZ).

When a special assessment of working conditions is not carried out

A special assessment of working conditions is not carried out in relation to:

people for whom employers individuals not registered as individual entrepreneurs.

The procedure for conducting a special assessment of working conditions is regulated by the Law of December 28, 2013 No. 426-FZ. It is mandatory for all companies, including religious organizations.

Who is required to conduct a special assessment

All employers are required to conduct a special assessment of working conditions. As a general rule, it is carried out jointly with an independent organization (organizations), which the employer involved in the assessment on the basis of a civil law contract (clause 2, article 8 of the Law of December 28, 2013 No. 426-FZ).

Step-by-step special assessment of working conditions

When can a phased special assessment of working conditions be carried out?

For some jobs, the special assessment may be carried out in stages. These are the jobs:

employees whose professions, positions and specialties are not included in the lists, taking into account which an early old-age insurance pension is assigned;

working conditions that are not recognized as harmful or dangerous.

It is necessary to complete a phased special assessment by December 31, 2018 (part 6 of article 27 of the Law of December 28, 2013 No. 426-FZ).

The phased approach involves conducting a special assessment in relation to not all jobs at once, but only a part of them. The list of such jobs is determined by the commission.

Unscheduled special assessment of working conditions

When is it necessary to conduct an unscheduled special assessment of working conditions

An unscheduled special assessment of working conditions is carried out if:

1. newly organized workplaces were put into operation;

2. the employer has received an order from the state labor inspector to conduct an unscheduled assessment in connection with violations identified during the inspection by the labor inspectorate;

3. the technological process has been changed, production equipment has been replaced, which can affect the level of exposure to harmful and (or) hazardous production factors on employees;

4. the composition of the materials and (or) raw materials used has changed, which can affect the level of exposure to harmful and (or) hazardous production factors on employees;

5. the applied means of individual and collective protection have been changed, which can affect the level of exposure to harmful and (or) hazardous production factors on employees;

6. an accident at work occurred at the workplace (with the exception of an accident at work that occurred due to the fault of third parties) or an occupational disease was detected, the causes of which were the exposure of the employee to harmful and (or) dangerous production factors;

Or a workplace attestation protocol;

Or a report on a special assessment of working conditions.

Who needs to rush to conduct a special assessment

A special assessment of working conditions was introduced from January 1, 2014 (Federal Law of December 28, 2013 No. 426-FZ, hereinafter - Law No. 426-FZ). The special assessment has replaced the attestation of workplaces in terms of working conditions (Scheme 1 below). But the results of the certification, which was carried out before January 1, 2014, are valid for five years from the date of its completion (part 4 of article 27 of Law No. 426-FZ).

Scheme 1 Periods of certification and special assessment

But it turns out that there is no need to delay the special assessment. A labor inspectorate specialist can now check employment contracts with employees. And if he does not see information about working conditions in the contracts, he will fine both the company and the director. The amounts of fines are given in Table. 1 below.

Table 1 The amount of the fine if the employment contract does not contain information about working conditions

If you did not conduct certification or conducted it more than five years ago, conduct a special assessment as soon as possible (Rostrud letter dated November 20, 2015 No. 2628-6-1).

Who do the judges support?

Your arguments that the special assessment can be carried out before the end of 2018 will not be accepted by the inspectors. Law No. 426-FZ will not protect you from fines for the absence of mandatory conditions in an employment contract. This is a violation of labor laws.

If the case goes to court, the arbitrators will back the labor inspectors. This is evidenced, for example:

Why inspectors are interested in employment contracts with office workers

Until 2014, office jobs could not be certified (clause 4 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n). Employers took advantage of this.

Your company may have valid attestation results. But they do not contain information about working conditions in office workplaces. There was no certification of such jobs. If you have not yet had a special assessment, then there is no reason to include information about working conditions in employment contracts.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

From January 1, 2014, employers are required to conduct a special assessment of working conditions ( the federal law dated December 28, 2013 No. 426-FZ ""; hereinafter - Law No. 426-FZ). This procedure was introduced instead of workplace certification and largely repeats it.

On December 31, 2018, the period ended when employers could gradually conduct a special assessment of working conditions in relation to workplaces where potentially harmful and (or) hazardous production factors are identified. We are talking about the so-called safe, "unlisted" jobs, that is, not listed in. In fact, jobs belong to this category. In addition, only until this date could the results of the previously conducted certification of workplaces be valid (letter of the Ministry of Labor of Russia dated June 1, 2018 No. 15-4 / 10 / B-4010 "").

Thus, the period during which it was necessary to make the SOUT has already expired for employers. From January 1, those who have not fulfilled this obligation may be held liable for. It should be noted at the same time that liability for this part does not depend on the number of employees whose labor rights() have been violated.

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Nevertheless, firstly, those who are late should carry out a special assessment as soon as possible - in particular, the Ministry of Labor of Russia should implement a violation prevention mechanism for small businesses and individual entrepreneurs, under which the employer will first be sent a warning about the inadmissibility of violating labor protection requirements, and only in case of non-compliance - will be fined.

In addition, a special assessment can be carried out for the first time by those who have just created new jobs. It takes a year from the moment of their formation. That is, if workplace created in December 2018, the deadline for completion of the SOUT is December 2019.

For both categories of employers, our instructions will be very useful. During the special assessment, they need to take into account a number of features in order to avoid administrative liability for violating the established procedure for conducting a special assessment for the same.

Let's consider the procedure for this procedure in more detail.

Step 1. Issue an order to form a commission for a special assessment of working conditions

Having decided to conduct a special assessment of working conditions, the head of the organization must issue an appropriate order, defining in it the composition of the commission for conducting such a special assessment, including the head, as well as the procedure for its activities. At the same time, the number of members of the commission must be odd, and a labor protection specialist () must be included in its composition. The head of the committee is usually CEO ().

Step 2. Approve the list of jobs for a special assessment

The list of jobs for which a special assessment should be carried out, including similar ones, is determined by the commission created by the employer ().

A special assessment in the presence of similar jobs is carried out only in relation to 20% of their total number, but in any case there should be more than two (). The results of the special assessment are applied to all similar jobs.

OUR REFERENCE

Similar workplaces are workplaces that are located in one or more similar industrial premises equipped with the same or similar ventilation, air conditioning, heating and lighting systems, where employees work in the same profession, position, specialty, perform the same labor functions. in the same working hours while conducting the same type of technological process using the same production equipment, tools, fixtures, materials and raw materials and are provided with the same personal protective equipment ().

Step 3. Issue an order approving the schedule for a special assessment of working conditions

Simultaneously with determining the list of jobs for which a special assessment of working conditions should be carried out, the commission draws up a schedule for the special assessment. It must be approved by the relevant order of the head of the organization.

When drawing up this schedule, consider the following.

As a general rule, a special assessment is carried out for each workplace, including office space, at least once every five years ().

If the employer did not previously conduct a special assessment of working conditions, it had to be carried out no later than December 31, 2018 (). At the same time, the law allowed this to be done in stages.

Exceptions are jobs:

• those employees whose profession, position or specialty gives them;
• work on which gives the right to guarantees and compensation for work;
• where, based on the results of previous certification of workplaces for working conditions or a special assessment of working conditions, harmful and / or dangerous working conditions were established ().

A special assessment of these jobs had to be carried out as a matter of priority, without division into stages (). For failure to fulfill this obligation, the employer faces administrative liability, including a fine of up to 10 thousand rubles - for officials and individual entrepreneurs, up to 80 thousand rubles. - for legal entities ().

If, before December 31, 2013, the employer carried out certification of workplaces in terms of working conditions, a special assessment in relation to these workplaces can not be carried out within five years from the date of completion of the certification ().

In addition, in addition to the planned special assessment of jobs, the employer is obliged to conduct an unscheduled one - for example, when commissioning newly organized jobs, changing the technological process, receiving an appropriate order from the GIT, etc. (). The period during which an unscheduled special assessment of working conditions must be carried out is from 6 to 12 months, depending on the basis for its conduct ().

Step 4. Conclude an agreement with a specialized organization for a special assessment of working conditions

In order to conduct a special assessment of working conditions, the employer must conclude an appropriate agreement with the selected specialized organization (,). The register of accredited organizations can be found on the website of the Russian Ministry of Labor (http://akot.rosmintrud.ru/).

Step 5. Transfer the necessary information, documents and information to the organization conducting a special assessment of working conditions

As soon as an agreement with a specialized organization is concluded, the employer is obliged to provide it with information, documents and information characterizing the working conditions at the workplace (for example, technological documentation, building construction projects, etc.).

Step 6. Approve the results of identification of potentially harmful and/or hazardous production factors

When conducting a special assessment of working conditions, a specialized organization identifies potentially harmful and / or dangerous production factors. The results of this identification, upon its completion, are approved by the commission created by the employer ().

Then the organization proceeds to measure the actual values ​​​​of harmful and / or dangerous factors, if any have been identified (). According to the results of the study, an expert of a specialized organization classifies working conditions in the workplace according to the degree of harmfulness and / or danger into optimal, permissible, harmful and dangerous ( , ).

Step 7. Approve the report on the special assessment of working conditions

Based on the results of the special assessment, the organization draws up a report, which must be signed by all members of the commission created by the employer and approved by its chairman (). A member of the commission who does not agree with the results of a special assessment of working conditions may state his opinion. reasoned opinion in writing and attach it to the report.

Step 8. Notify the specialized organization about the approval of the report on the special assessment of working conditions

Within three working days from the date of approval of the report on the special assessment of working conditions, the employer is obliged to notify the specialized organization about this, as well as send a copy of the approved report (). This can be done in any available way that provides an opportunity to confirm the fact of such notification.

Step 9. Submit a declaration of compliance of working conditions with state regulatory requirements for labor protection

If the presence of harmful and / or dangerous production factors, according to the results of identification, was not revealed, or if, according to the results of measurements, the working conditions at the workplace are recognized as optimal or acceptable, the employer must notify the labor inspectorate at the location of the organization (). To do this, it is necessary that working conditions comply with state regulatory requirements for labor protection (approved). The employer must submit this declaration within 30 working days from the date of approval of the report on the special assessment (approved by Order of the Ministry of Labor of Russia dated February 7, 2014 No. 80n).

It should be noted that before May 1, 2016, the employer indicated in the declaration only information about the absence of harmful and / or dangerous production factors. In this regard, if, according to the results of measurements taken before May 1, 2016, the working conditions for other jobs were found to be optimal or acceptable, the employer must submit an updated declaration to the labor inspectorate with the inclusion of these jobs ().

Step 10. Familiarize employees with the report on the special assessment of working conditions

No later than 30 calendar days from the date of approval of the report on the special assessment, the employer must, against signature, familiarize the employees with the results of the special assessment (). The specified period does not include periods of temporary disability of the employee, being on vacation or business trip, periods of rest between shifts.

Step 11. Place the results of the special assessment on the organization's website

Within 30 calendar days after the approval of the report on the special assessment of working conditions, the employer should post summary data on the results of the special assessment on its official website - if available ().

The information posted on the website must contain information about:

• on the establishment of classes (subclasses) of working conditions at workplaces;
• on the list of measures to improve the working conditions and labor protection of employees at whose workplaces a special assessment of working conditions was carried out.

To do this, you need to reflect the relevant data in (approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Step 13. Apply the results of a special assessment of working conditions

The results of the conducted special assessment affect the establishment of guarantees and compensations to employees. Thus, employees whose working conditions at their workplaces are recognized as harmful, depending on the degree of harmfulness, are entitled to a reduced working week no more than 36 hours, additional leave at least seven calendar days and / or compensation in the amount of 4% of the salary (,).

In addition, a clause on working conditions at the relevant workplace must be included in the employment contract with new employees (). And contracts with already working employees should be amended by concluding with them the appropriate supplementary agreement ().