Special assessment of working conditions (sout). Results of a special assessment of working conditions Results of a special assessment of working conditions

" № 10/2016

What are the deadlines for assessing working conditions at workplaces? When should an employer conduct an unscheduled audit? For whom can a phased special assessment be carried out? What liability is provided for violations of the assessment procedure?

About the procedure special assessment working conditions at workplaces, we have already written on the pages of our magazine. But since this procedure quite new, during its implementation, mistakes are often made, which result either in fines, and not at all small, or in litigation with employees. After all, they have the right to challenge the results of the assessment. In addition, some employers who have not yet conducted a special assessment are brought to administrative responsibility for its failure. But proceeding from judicial practice that begins to take shape, it is not always legal. In the article, using examples of court decisions, we will consider what violations employers can commit in the field of special assessment.

The timing of the special assessment.

Perhaps one of the main questions of interest to many employers who have not yet carried out a special assessment of working conditions at workplaces is when they should do this?

Let us first turn to paragraph 4 of Art. 8 of the Federal Law of December 28, 2013 No. 426-FZ "On special assessment of working conditions" (hereinafter - Law No. 426-FZ), according to which it is carried out at least once every five years, unless otherwise provided by this law.

Moreover, by virtue of paragraph 4 of Art. 27 of Law No. 426-FZ, in the event that, prior to the entry into force of this law, that is, before 01.01.2014, workplaces were certified for working conditions, a special assessment of working conditions in relation to such workplaces may not be carried out for five years from the date of completion of the certification. In this case, the results of the latter are used in the same way as the results of the special assessment, for the purposes specified in Art. 7 of Law No. 426-FZ.

However, there are exceptions to the rule.

1. The employer must conduct an unscheduled special assessment of working conditions in the cases established by Art. 17 of Law No. 426-FZ:

• commissioning of newly organized workplaces (clause 1, part 1);
• the employer receives an order from the state labor inspector to conduct an unscheduled special assessment in connection with violations of the requirements of Law No. 426-FZ and other labor protection requirements revealed in the course of supervision over compliance with labor legislation (clause 2, part 1);
• change of technological process, replacement production equipment that are capable of influencing the level of exposure to harmful and (or) hazardous production factors on workers (clause 3, part 1);
• changes in the composition of the materials and (or) raw materials used that can affect the level of exposure to harmful and (or) hazardous production factors on workers (clause 4, part 1);
• changes in the personal and collective protective equipment used that can affect the level of exposure to harmful and (or) hazardous production factors on workers (clause 5, part 1);
• an industrial accident that occurred at the workplace (except for a case that occurred through the fault of third parties) or an identified occupational disease, the causes of which were the exposure of the employee to harmful and (or) hazardous production factors (clause 6, part 1);
• the presence of motivated proposals from the elected bodies of primary trade union organizations or another representative body of workers to conduct an unscheduled special assessment of working conditions (clause 7, part 1).

Duration of the unscheduled inspection is 12 months from the date of occurrence of the cases specified in clauses 1 and 3 h. 1 of Art. 17 of Law No. 426-FZ, and 6 months from the date of occurrence of the cases specified in clauses 2, 4 - 7 h. 1 of Art. 17 of Law No. 426-FZ.

For your information

Until 05/01/2016, the deadline for the unscheduled inspection for all cases was six months.

2. With regard to the jobs specified in Part 7 of Art. 9 of Law No. 426-FZ, a special assessment of working conditions is carried out taking into account the specifics established by the Ministry of Labor in agreement with the federal executive body in charge of developing public policy and legal regulation in the relevant field of activity. Until such features are established, general order provided by Law No. 426-FZ.

note

The list of jobs in organizations that carry out certain types activities in respect of which a special assessment of working conditions is carried out taking into account the specifics established by the authorized federal executive body, approved by Decree of the Government of the Russian Federation of April 14, 2014 No. 290.

We also note that according to Part 6 of Art. 27 of Law No. 426-FZ in relation to jobs not specified in Part 6 of Art. 10 of Law No. 426-FZ, a special assessment of working conditions can be carried out in stages and must be completed no later than 31.12.2018.

It can be concluded that the employer must conduct a special assessment of the working conditions at the workplace of the organization:

1. After five years from the date of certification of workplaces,
held before 01.01.2014.

And finally, the violations committed during the assessment were established by the chief specialist of the labor protection department, who made a state examination of the quality of the special assessment of the working conditions of the neurosurgeon's workplace on the basis of the determination of the judicial board.

The results of the special assessment were declared invalid (Appeal ruling of the Sverdlovsk Regional Court dated June 24, 2016 in case No. 33-6870 / 2016).

Incorrect application of the results of the special assessment. Situations are possible when the employer, when providing compensation to an employee for work in harmful conditions, is guided only by the results of a special assessment. But this is not enough in all cases. The requirements of other federal laws should also be taken into account.

The employee filed a lawsuit against the FKUZ MSCh-10 of the Federal Penitentiary Service of Russia (hereinafter - the FKUZ) for granting her additional paid leave for 2015 in connection with the performance of the duties of nurses, work in harmful conditions and in accordance with the Law of the Russian Federation of 07/02/1992 No. 3185 -1 "On psychiatric care and guarantees of the rights of citizens in its provision" (hereinafter - Law No. 3185-1).

The employer, justifying his refusal to grant leave, indicated that according to the special assessment card workplace The plaintiff has a 2nd class of working conditions, which by virtue of the law are safe, therefore, she is not entitled to additional leave. In addition, the position of an employee is not included in the list of employees providing psychiatric care who are granted additional leave in accordance with the Decree of the Government of the Russian Federation of 06.06.2013 No. 482 (hereinafter referred to as Resolution No. 482).

However, by a court decision, the claim was satisfied and the FKUZ was obliged to provide this medical worker participating in the provision of psychiatric care with an annual additional paid leave for 2015, and here's why.

The said leave is granted to employees whose working conditions at their workplaces, according to the results of a special assessment, are classified as harmful 2nd, 3rd or 4th degree or hazardous (Article 117 of the Labor Code of the Russian Federation).

In accordance with para. 1 and 2 h. 1 tbsp. 22 of Law No. 3185-1, medical and other workers involved in the provision of psychiatric care have the right:

• for reduced working hours;
• for an additional annual paid leave for work with harmful and (or) hazardous working conditions in accordance with the legislation of the Russian Federation.

Law No. 3185-1 also provides that these guarantees to other workers involved in the provision of psychiatric care medical organizations subordinate to federal executive bodies, state academies of sciences, medical organizations subordinate to executive bodies state power constituent entities of the Russian Federation, as well as other employees from among the civilian personnel of military units, institutions and divisions federal bodies executive authorities, in which the law provides for military and service equivalent to it, are provided based on the results of a special assessment of working conditions (paragraph 4 of part 1 of article 22 of the law).

For your information

According to the list approved by Resolution No. 482, medical professionals participating in the provision of psychiatric care, nurses and nurses (except for medical statisticians), the duration of the annual additional paid leave is 35 calendar days.

Having established that L.N.A. is a medical worker directly involved in the provision of psychiatric care (ward nurse of the neuropsychiatric department of the FKUZ), and guided by Art. 22 of Law No. 3185-1, Resolution No. 482, the court confirmed that the provision of leave based on the results of a special assessment is provided for other employees involved in the provision of psychiatric care, to which the plaintiff does not belong. At the same time, the emergence of the right to annual additional paid leave for work in harmful and (or) dangerous conditions for medical workers involved in the provision of psychiatric care does not depend on the class of working conditions established by a special assessment that is provided for other employees of medical organizations in accordance with paragraph ... 4 h. 1 tbsp. 22 of Law No. 3185-1.

The panel of judges agreed with these findings of the court of first instance (Appellate ruling of the Armed Forces of the Republic of Karelia dated March 11, 2016 in case No. 33-719 / 2016).

Working conditions in an employment contract.

To prevent the occurrence of another error for which the employer may be held liable, we will say a few words about the employment contract, namely about one of its mandatory conditions- on guarantees and compensation for work with harmful and (or) hazardous conditions, if an employee is hired for such work, indicating the characteristics of working conditions at the workplace.

The Ministry of Labor, in a Letter dated July 14, 2016 No. 15-1 / OOG-2516, explained how this item is introduced after the special assessment and what to write in the employment contract before it is carried out.

So, if a special assessment has been carried out in your organization, it is necessary to supplement the employment contract with information about the class (subclass) of working conditions at the employee's workplace, list the guarantees and compensations due to him.

The employer is obliged to notify the employee in writing no later than two months in accordance with Art. 74 of the Labor Code of the Russian Federation.

Notification of the employee about the change in the employment contract will not be considered a written acquaintance with the results of the special assessment. The employee must be familiarized with the special assessment of working conditions at his workplace against signature.

note

If an employee is admitted to a newly organized workplace, where the assessment of working conditions has not been previously carried out, then before it is carried out in the employment contract with the person accepted for such a workplace, his General characteristics(description of the workplace, equipment used and features of working with it).

At the same time, guarantees (compensation) for work in harmful and (or) dangerous conditions, based on the results of the special assessment, begin to be provided from the day the results come into force (from the moment the report on its performance is approved).

Before making a special assessment, employers should determine the possibility of compensating employees for harmful (hazardous) factors, if they are eventually identified.

In conclusion, we draw the attention of employers who have not yet carried out a special assessment to the following: do not forget that you have not only the obligation to ensure that it is carried out, but also the right to demand from the organization that conducts it to substantiate the results of the assessment. Take this review seriously, as both your mistakes and those of the evaluator can lead to litigation with employees.

"On amendments to certain legislative acts Russian Federation in connection with the adoption of the Federal Law "On Special Assessment of Working Conditions".

"On the duration of the annual additional paid leave for work with harmful and (or) hazardous working conditions, provided to certain categories of workers."

From the article you will learn:

1. How to prepare and document a special assessment of working conditions.

2. What stages does the process of conducting a special assessment of working conditions consist of, what are the functions of the employer in this process.

3. How the results of a special assessment of working conditions are drawn up and where they need to be reflected.

4. What legislative and regulatory acts should be guided by when conducting a special assessment of working conditions.

According to paragraph 3 of Art. 9 of Law No. 426-FZ, the commission for a special assessment of working conditions must include a labor protection specialist. However, not every employer has such a specialist, what should be done in this case? In accordance with the Labor Code of the Russian Federation (Article 217), if the employer carries out production activities and the number of employees exceeds 50, then he must have a labor protection service or a labor protection specialist. If the number of employees does not exceed 50 people and in the absence of a separate service or specialist, the employer (individual entrepreneur or the head of an organization) can assume the functions of labor protection, or transfer these functions to another employee, a third-party specialist or organization engaged under a civil of a legal nature and providing labor protection services. Thus, in some cases, it is allowed to impose labor protection duties directly on the head ( individual entrepreneur), however, regardless of who is appointed in charge, labor protection documents must be available and properly executed.

! Note: before carrying out a special assessment of working conditions, it is necessary to put in order the documentation on labor protection (register of instructions on fire safety etc.) since representatives of a specialized organization conducting a special assessment of working conditions may request these documents. I consider it inappropriate to describe in detail the entire set of documents and the procedure for filling them out in this article, if necessary, you can find the corresponding orders and recommendations of the Ministry of Labor of Russia (for example, “ Guidelines on the development of instructions for labor protection "from 13.05.2004). However, at least an order is required to appoint a person responsible for labor protection, as we found out, he can be a full-time specialist or labor protection service, an involved specialist or organization, or the manager himself (an individual entrepreneur).

2. Determination of jobs subject to special assessment.

The Commission determines the list of jobs for which a special assessment of working conditions will be carried out, and also identifies similar jobs. If there are similar jobs, a special assessment is made for 20 percent of those jobs (but not less than two), and the results are applied to all similar jobs.

Similar jobs are jobs that are located in the same type industrial premises equipped with the same (the same type) ventilation, air conditioning, heating and lighting systems, in which employees work in the same profession, position, specialty, carry out the same labor functions in the same working hours while maintaining the same type of technological process using the same production equipment, tools, fixtures, materials and raw materials and provided with the same personal protective equipment (clause 6. Article 9 of Law No. 426-FZ). For example, if two accountants work in the same office in the same conditions, then these places are considered similar. However, if a lawyer works in the same office in exactly the same conditions, then the workplace of a lawyer is not analogous to the workplace of an accountant, since they have different positions.

! Note: before concluding a contract with an organization conducting a special assessment of working conditions, it is necessary to check staffing table other personnel documents (employment contracts, job descriptions etc.). The fact is that a special assessment is carried out in relation to the employer's workplaces, the number and composition of which are determined precisely according to the staffing table. First of all, the specialized organization will request the staffing table and, in accordance with it, determine the composition of the jobs to be checked, and, accordingly, the cost of its services. That is, it is in the interests of the employer that the staffing table (its latest revision) is relevant, so that there are no “extra” positions (which, for example, were previously, but then they were abolished or renamed, etc.). But at the same time, if you plan to create new jobs in the near future ( new department, new positions), then it is advisable to create and introduce them before carrying out a special assessment of working conditions, since if this is done later, it will become necessary to conduct an unscheduled special assessment of working conditions (Article 17 of Law No. 426-FZ).

3. Conclusion of an agreement with a specialized organization for a special assessment of working conditions.

Please note: a specialized organization must meet certain requirements established by law (Article 19 of Law No. 426-FZ).

4. Conducting by a specialized organization the identification of potentially harmful and (or) hazardous production factors and their measurement (if such factors are identified).

5. Declaration of conformity of working conditions with state regulatory requirements for labor protection.

For workplaces where no hazardous factors have been identified, the employer submits to the labor inspectorate a declaration of compliance of working conditions with state regulatory labor protection requirements.

The form and procedure for submitting the declaration are established by Order of the Ministry of Labor of Russia dated 07.02.2014 No. 80n "On the form and procedure for submitting a declaration of conformity of working conditions to state regulatory requirements for labor protection, the Procedure for forming and maintaining a register of declarations of conformity of working conditions to state regulatory requirements for labor protection".

! note The declaration of conformity for working conditions is valid for five years. After this period, in the absence of accidents at work during the period of validity of the declaration (except for those that occurred through the fault of third parties) or detection of occupational diseases caused by exposure of the employee to harmful factors, the period of validity of this declaration is extended for the next five years.

6. Distribution of jobs by hazard classes and subclasses.

In relation to workplaces for which hazardous factors have been identified, a specialized organization conducting a special assessment carries out their assignment to the appropriate classes and subclasses of hazard (hazard). The characteristics of the classes and subclasses of hazard are given in Art. 14 of Law No. 426-FZ. It is on the basis of this information that additional rates of insurance premiums in the Pension Fund of the Russian Federation are established in the future.

7. Drawing up a report.

Based on the results of a special assessment of working conditions, the specialized organization draws up a report on its implementation and transmits the report to the employer's representatives.

The information to be reflected in the report is listed in clause 1 of Art. 15 of Law No. 426-FZ. The report is signed by all members of the employer's commission and approved by the chairman of the commission. In addition, within thirty days from the date of approval of the report, it is necessary to familiarize all employees with the results of the special assessment of working conditions, as well as post the summary results of the special assessment on the employer's website, if any (clauses 5, 6, article 15 of Law No. 426-FZ) ...

! Note: the fact of a special assessment of working conditions, as well as its results, must be reflected in the 4-FSS report in table 10 (you can download the report form and the procedure for filling it out, and read about the changes in the 4-FSS form since 2014).

So, we examined the procedure for conducting a special assessment of working conditions. Now, I hope you have a clear idea of ​​how the special assessment is carried out, what to pay special attention to when preparing for it and directly in the process. Well, in the next article we will deal with, perhaps, the most urgent issue for an accountant related to a special assessment of working conditions - how to take into account the costs of its implementation.

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Legislative and Regulatory Acts

1. Federal Law dated 28.12.2013 No. 426-FZ "On special assessment of working conditions"

2. Labor Code of the Russian Federation

3. Order of the Ministry of Labor of Russia dated 07.02.2014 No. 80n "On the form and procedure for filing a declaration of conformity of working conditions with state regulatory requirements for labor protection, the Procedure for the formation and maintenance of a register of declarations of conformity of working conditions with state regulatory requirements for labor protection"

Find out how to get acquainted with the official texts of these documents in the section

Who should conduct a special assessment of working conditions, in what time frame, what liability is provided for failure to conduct or for violation of the procedure for conducting a special assessment. We will consider these and other questions in this article.

One of the main duties of the employer is to provide its employees with safe working conditions in the workplace (Article 212 of the Labor Code of the Russian Federation). Conducting a special assessment of working conditions at workplaces is one of the activities that the employer takes to fulfill this obligation.

On January 1, 2014, the federal law of December 26, 2013 No. 426-FZ "On special assessment of working conditions" (hereinafter referred to as the Law) entered into force, which introduced a new procedure - a special assessment of working conditions (SAWC). It replaced the certification of jobs.

SOUT is aimed at identifying harmful and dangerous factors of the working environment, assessing the level of their impact on the employee (part 1 of article 3 of the Law).

Based on the results of a special labor assessment, the employer:

• defines classes (subclasses) of working conditions;
• provides employees with means of individual and collective protection;
• establishes guarantees and compensations for employees provided for by legislation;
• organizes preliminary and periodic medical examinations;
• sets an additional tariff for contributions to the FIU;
• calculates a discount (surcharge) to the insurance rate of premiums for injuries;
• prepares statistical reports on working conditions.

SOUT is required, but not for everyone

The following categories of employees are an exception:

• homeworkers;
• teleworkers;
• employees who joined labor Relations with employers - individuals who are not individual entrepreneurs.

In order to understand in what time frame it is necessary to carry out a planned special assessment, let us turn to the diagram:

The timing of the planned special assessment of jobs created before 01/01/2014

A special assessment is carried out at least once every 5 years. The term is calculated from the date of approval of the report on its implementation (part 4 of article 8 of the Law). However, if the special assessment carried out confirms the optimal or acceptable conditions at the workplace, and within 5 years from the date of approval of the report, the organization does not reveal any occupational diseases and an accident does not occur, the results of such a special assessment are automatically extended for the next 5 years. But if harmful / dangerous working conditions are identified, these workplaces are subject to a planned special assessment every 5 years.

Situation: Potentially harmful working conditions

For potentially harmful / dangerous working conditions, the Law does not clearly stipulate the time frame for the planned special assessment. Nevertheless, for these categories of jobs, the assessment of working conditions should be carried out in as soon as possible. (end of sidebar)

Out-of-plan evaluation

• when introducing a new workplace;
• if there is a prescription from the GIT to conduct a special assessment;
• when changing the technological process at the workplace, when replacing production equipment, the composition of the materials used, raw materials, etc.;
• if an accident occurs at the workplace (not through the fault of third parties);
• if an occupational disease is detected;
• if there is a motivated proposal of the elected body of the primary trade organization to conduct an unscheduled SOUT.

SOUT Commission

Important: Similar jobs

The commission approves the list of jobs subject to special assessment, and indicates which of them are similar (parts 5-7, article 9 of the Law). It should be noted that SAUT is carried out only for 20% of similar jobs (but not less than two places), and its results apply to all similar jobs (part 1 of article 16 of the Law). According to Art. 9 of the Law, workplaces are considered as such if they meet the following conditions at the same time:

1. located in one or more of the same type of production premises (production areas);
2. equipped with the same (of the same type) ventilation, air conditioning, heating and lighting systems;
3. which employees work for:

• the same profession (position, specialty) performing the same labor functions;
• in the same working hours while maintaining the same type of technological process;
• using the same production equipment, tools, fixtures, materials and raw materials;
• provided with the same personal protective equipment.

Is it always necessary to involve a specialized organization?

At the next stage, a specialized organization comes into play. Its task is to identify harmful or hazardous labor factors. Simply put, to decide whether his work can harm a person's health, and if so, what exactly. Harmful factors are listed in the Classifier approved by Order of the Ministry of Labor N 33n of 01.24.2014.

It should be noted that identification is not carried out in relation to (part 6 of article 10 of the Law):

• workplaces of employees, professions, positions or specialties of which are included in the lists for the early appointment of an old-age retirement pension;
• workplaces where employees, in accordance with the law, are provided with guarantees and compensation for work with harmful and (or) dangerous working conditions;
• workplaces where harmful and (or) dangerous working conditions were established based on the results of previous certification or special assessment.

So, an expert of a specialized organization conducts identification, and its results are approved by the employer's commission (part 2 of article 10 of the Law).

If no harmful and (or) hazardous production factors at the workplace have been identified, then further research is not carried out (part 4 of article 10 of the Law).

For such workplaces, as well as places where working conditions are recognized as optimal or acceptable, the employer submits to his labor inspectorate a declaration of compliance of working conditions with state requirements.

Situation: Hazardous or hazardous production factors identified

If harmful / hazardous production factors are identified, the commission decides to conduct research and measure these factors (part 5 of article 10 of the Law). Having finished measuring harmful factors, the expert organization and the commission of the audited company draw up a report on the results of the special assessment. It is signed by all members of the commission and approved by its chairman. The report form is in the Order of the Ministry of Labor N 33n dated 01.24.2014. Cards for assessing each workplace that have passed the procedure are attached to it. As a result, working conditions are divided into classes and subclasses according to the degree of hazard, workers receive certain guarantees and compensations, and an additional rate of contributions to the Pension Fund will be determined.

Characteristics of working conditions

Assessment completed, but what next?

This period does not include periods of temporary disability of the employee, his being on vacation or a business trip, periods of inter-shift rest.

Important: update the information on the website

And if the organization has an official website, then it must organize the placement of summary data on the results of the assessment on it:

• on the established classes (subclasses) of working conditions;
• on the list of measures to improve these conditions.

Information on the results of a special assessment must also be reflected in table 10 of the 4-FSS form.

The employees also have a duty to familiarize themselves with the results of the SAUT (part 2 of article 5 of the Law). Refusal to fulfill this obligation may be recognized by the employer as a violation of labor protection requirements. Such a refusal is the basis for bringing to disciplinary responsibility (paragraph 2 of part 1 of article 214, article 192 of the Labor Code of the Russian Federation).

A specialized organization is obliged to transfer the results of the assessment to the Federal State Information System for recording the results of a special assessment of working conditions (part 1 of article 18 of the Law).

Administrative liability is stipulated for violation of the procedure for conducting or for non-conducting of SAUT, its amount is indicated in the table.

Responsibility for violations of the rules of special pricing

The following actions / omissions of the employer may be considered a violation of the procedure for conducting SAWS:

1. non-observance of the deadline for the special assessment;
2. failure to acquaint employees with the results of special appraisals at their workplaces;
3. violation of the procedure for registering the results of the special assessment;
4. carrying out a special assessment:

• without the involvement of a specialized organization;
• without the formation of a commission for its conduct;
• not at all workplaces.

Since January 1, 2014, instead of certification of workplaces, a special assessment of working conditions has been introduced, which must be carried out in accordance with Federal Law No. 426-FZ of December 28, 2013. Accordingly, the results of certification of workplaces for working conditions, issued after December 31, 2013, cannot be used (clause 2 of the Letter of the Ministry of Labor of Russia dated 03.13.2014 N 17-3 / B-113). Recall that by virtue of Part 12 of Art. 209 of the Labor Code of the Russian Federation in the old edition, certification was carried out in the manner approved by the Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 N 342n (hereinafter - the Certification Procedure). A special assessment of working conditions was previously provided for by Part 4 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ as the basis for exemption from payment of insurance premiums at additional rates. Part 4 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ became invalid on January 1, 2014 (subparagraph "g" of clause 4 of Article 13 of the Federal Law of 28.12.2013 N 421-FZ).

By analogy with the results of certification, the results of a special assessment of working conditions are used, in particular, to provide employees with guarantees and compensations provided for by the Labor Code of the Russian Federation, as well as to establish additional rates of insurance premiums in the Pension Fund of the Russian Federation, to calculate allowances (discounts) to the rate of contributions for compulsory social insurance from industrial accidents and occupational diseases and justification of financing measures to improve labor protection conditions (Article 7 of the Federal Law of December 28, 2013 N 426-FZ).

A special assessment is carried out in relation to the working conditions of all employees, except for homeworkers, teleworkers and those who work for individuals who are not entrepreneurs (Article 3 of the Federal Law of December 28, 2013 N 426-FZ). Special provisions are provided for state civil and municipal employees. Recall that in clause 4 of the Attestation Procedure, other exceptions were established (in particular, attestation could not be carried out in relation to workplaces where employees were only busy working on personal computers).

The methodology for conducting a special assessment of working conditions (part 3 of article 8 of the Federal Law of December 28, 2013 N 426-FZ) was approved by Order of the Ministry of Labor of Russia of January 24, 2014 N 33n. It establishes the requirements for the procedures implemented within the framework of the special assessment: for the identification of potentially harmful or hazardous production factors, their study and measurement, the assignment of working conditions at the workplace to a certain class (subclass) and the presentation of results (clause 1 of the Methodology).

As a general rule, the assessment of working conditions is carried out at least once every five years, if there are no grounds for an unscheduled assessment (part 4 of article 8 and 17 of the Federal Law of December 28, 2013 N 426-FZ). Note that, in accordance with clause 8 of the Attestation Procedure, for those workplaces where the working conditions were deemed acceptable or optimal, re-attestation could not be carried out.

A significant innovation is the establishment in Art. 14 of the Federal Law of December 28, 2013 N 426-FZ of the classification of working conditions. According to the degree of harmfulness and (or) hazard, they are divided into four classes: optimal, permissible, harmful and hazardous (1, 2, 3 and 4 classes, respectively). In turn, harmful conditions can be of four degrees (subclasses). It should be noted that the named article explains which working conditions relate to each class (subclass).

According to Part 2 of Art. 8 of the Federal Law of December 28, 2013 N 426-FZ, a special assessment of working conditions is carried out jointly by the employer and a specialized organization that meets the requirements specified in Art. 19 of this Law. Part 2 of Art. 4 of the Federal Law of 28.12.2013 N 426-FZ establishes the obligations of the employer, in particular, to ensure the conduct of such an assessment and to provide the specialized organization with the necessary information, documents and information.

Let's pay attention to the following. If certification has been carried out in relation to workplaces, the assessment of working conditions may not be carried out within five years from the date of completion of the certification, except for cases of appointment of an unscheduled assessment (part 4 of article 27 of the Federal Law of December 28, 2013 N 426-FZ). There are also other transitional provisions regarding legal entities that have been accredited as organizations providing workplace certification services before January 1, 2014. Thus, they have the right to conduct a special assessment of working conditions before the expiration of the existing ones on the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ of certificates of accreditation of testing laboratories (centers), but no later than December 31, 2018 inclusive (part 1 of article 27 of the Federal Law of December 28, 2013 N 426-FZ). The results of certification are used to apply an additional rate of insurance premiums to the Pension Fund of the Russian Federation, taking into account the class (subclass) of working conditions at the workplace. In clause 4 of Letter No. 17-3 / B-113 of March 13, 2014, the Ministry of Labor of Russia emphasized that this is an obligation, and not the right of the payer of insurance premiums.

If, as a result of attestation of the workplace, carried out before January 1, 2014, the working conditions are recognized as harmful or dangerous, then an additional rate of insurance premiums established by Part 2.1 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ, in the amount of 2 to 8 percent depending on the subclass of working conditions (part 5 of article 15 of the Federal Law of 28.12.2013 N 421-FZ, Letter of the Ministry of Labor of Russia dated 18.04.2014 N 17-3 / B-171). In this regard, the Ministry of Labor of Russia explained the following: if the taxpayer cannot document the subclass harmful conditions labor, an additional tariff of 7 percent is applied to the certified workplace, which corresponds to the subclass of working conditions 3.4 (clause 2 of the Letter of the Ministry of Labor of Russia dated 03.26.2014 N 17-3 / 10 / B-1579).

The Ministry of Labor of Russia indicated in clause 3.5 of Letter No. 17-3 / В-113 dated March 13, 2014, how insurance premiums are charged at additional rates if the organization has actual certification results for only a part of workplaces. If, according to the results of certification, the working conditions of an employee employed in the works specified in sub. 1 - 18 p. 1 of Art. 27 of the Federal Law of December 17, 2001 N 173-FZ, are recognized as harmful and dangerous, then insurance premiums are charged at additional rates provided for in Part 2.1 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ. If the working conditions are recognized as optimal or acceptable, or there are no results of certification of the workplace, then insurance premiums are charged at additional rates provided for, respectively, part 1 or 2 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ.

In addition, in clauses 7, 8 of this Letter, the Ministry of Labor of Russia answers the question of how to determine the amount of insurance premiums at additional rates for the part-time employment of an individual during a month at work under sub. 1 - 18 p. 1 of Art. 27 of Law N 173-FZ with different classes (subclasses) of working conditions. In such a situation, insurance premiums are charged for each additional tariff in proportion to the number of days (hours) worked at the corresponding workplaces in the total number of days (hours) (taking into account overtime work, on weekends, holidays) this month. The considered insurance premiums are charged on the entire amount of payments and benefits that are accrued in favor of this employee within a month, regardless of the periods for which payments are made.

If the specialized organizations accredited to carry out certification of workplaces include testing laboratories (centers) whose accreditation certificates expire in 2014, these companies can conduct an assessment without taking into account the requirements regarding the number and composition of experts until December 31, 2014 inclusive. (Part 2, Article 27 of the Federal Law of December 28, 2013 N 426-FZ).

The RF Code of Administrative Offenses has also been supplemented with new norms. Part 2 of Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation provides for the employer's liability for violation of the procedure for conducting a special assessment of working conditions at workplaces or its failure. In this case, a measure is applied in the form of a warning or a fine (in particular, for legal entities - from 60 to 80 thousand rubles). The responsibility of a specialized organization for violation of the procedure for conducting a special assessment of working conditions is established by Art. 14.54 Administrative Code of the Russian Federation. The amendments made to the Code of Administrative Offenses of the Russian Federation will enter into force on January 1, 2015 (part 2 of article 15 of the Federal Law of December 28, 2013 N 421-FZ).

In addition, it should be added that the costs of conducting a special assessment of working conditions are not taken into account for the purposes of the simplified tax system (Letter of the Ministry of Finance of Russia dated June 30, 2014 N 03-11-09 / 31528 (sent by the Letter of the Federal Tax Service of Russia dated July 30, 2014 N GD-4-3 / 14877)). The position of the finance department is not undeniable. See New Documents for Accountant for details. Release from 08/20/2014.

We also note that these costs can be reimbursed through the contributions for injuries accrued to the FSS of the Russian Federation (clause 3 of the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers employed in jobs with harmful and (or) hazardous production factors (approved by the Order of the Ministry of Labor of Russia dated 10.12.2012 N 580n as amended by the Order of the Ministry of Labor of Russia dated 20.02.2014 N 103n)).

A special assessment of working conditions is the obligation of all employers, provided for Labor Code... Let's consider the main aspects related to its organization and implementation.

The concept and legal basis of a special assessment of working conditions

Special assessment of working conditions (SAWC) is a system of measures to assess harmful and hazardous production factors affecting the employee.

The obligation to carry it out is established by the Labor Code of the Russian Federation (Article 212). The main regulatory document regulating the SOUT is the law dated 28.12.2013 No. 426-FZ "On special assessment of working conditions". In addition, certain issues related to the implementation of the SAUT are disclosed in more detail in the decrees of the Government and documents of the relevant departments (Ministry of Labor, Ministry of Health and Social Development).

Who and in what time frame is obliged to carry out SOUT

Special assessment in mandatory conducted by all economic entities ( legal entities and individual entrepreneurs) using the services employees... All jobs, both permanent and temporary, need to be assessed, even if we are talking about employees with a traveling nature of work.

SAUT is not carried out only in relation to the following categories of employees (clause 3 of article 3 of Law No. 426-FZ):

1. Working from home or remotely.
2. Employees hired by individuals who are not individual entrepreneurs (au pair, tutors, etc.).

For a specific employer, the timing of the SAUT is established taking into account the transitional provisions provided for in Art. 27 of Law No. 426-FZ. The fact is that the special price is the "successor" to the one that existed until 2014. certification of workplaces. Therefore, if at the enterprise before 12/31/2013. Attestation has been carried out, then SOUT can be omitted for 5 years after it. The transitional period ends on 31.12.2018, by which time all employers must carry out the SAWS according to the new rules.

However, for certain categories of jobs, a special assessment should be carried out as soon as possible, without waiting for the end of the transition period. We are talking about workplaces with harmful and dangerous working conditions. Their categories are listed in clause 6 of Art. 10 of Law No. 426-FZ.

In addition, in the cases listed in clause 1 of article 17 of Law No. 426-FZ, the assessment of working conditions at the workplace should be carried out outside the plan. This primarily concerns the emergence of new jobs or significant changes working conditions in existing places. In addition, an unscheduled SAUT is carried out after an accident, on the basis of an order from the regulatory authorities or at the request of the trade union. The timing of the unscheduled SAUT is from 6 to 12 months, depending on the reason.

The employer chooses an organization from the register and concludes an agreement with it for the implementation of the SAWS. The customer is obliged to provide the contractor with all documents and other information necessary for the work.

First of all, you need to select jobs for the assessment and draw up a schedule, taking into account all the specifics of setting the timing of the SAWS listed in the previous section.

The very special assessment of working conditions is to identify and measure harmful and hazardous production factors. Based on its results, each tested workplace is assigned one of four hazard classes. The choice of the class depends on the presence and intensity of the influence on the employee of these negative factors.

The results of the conducted SOUT are drawn up in the form of a report, which must be signed by all members of the commission.

Information about the results of SOUT:

1. It must be communicated to employees and posted on the company's website within 30 days after the signing of the report (Article 15 of Law No. 426-FZ).
2. It is included in the declaration of conformity of working conditions provided to the Ministry of Labor.
3. It is sent to a subdivision of the FSS of the Russian Federation to make a decision on adjusting insurance rates (for more details, see the next section).
4. Placed in the state information system(Article 18 of Law No. 426-FZ).

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Legal consequences of SOUT

The results of the conducted SAWS affect labor relations with employees and the rates of contributions to extra-budgetary funds.

Employees whose workplaces are recognized as harmful or hazardous (class 3-4) are entitled to various guarantees and compensations in accordance with the Labor Code of the Russian Federation and other regulations:

1. Abbreviated work time(Article 92 of the Labor Code of the Russian Federation).
2. Increased tariff rates (Articles 146, 147 of the Labor Code of the Russian Federation).
3. Additional holidays (Article 117 of the Labor Code of the Russian Federation).
4. Early retirement (Article 27 of the Law of December 17, 2001 No. 173-FZ "On Labor Pensions in the Russian Federation").
5. Restrictions for women and minors to work in such places (Articles 253, 265 of the Labor Code of the Russian Federation).
6. Regular medical examinations (Article 213 of the Labor Code of the Russian Federation).
7. Provision of personal protective equipment.
8. Delivery of milk and therapeutic and prophylactic nutrition (Article 222 of the Labor Code of the Russian Federation).

In addition, based on the results of the SAWS, measures are developed and implemented to improve labor protection and improve its conditions.

The FSS RF can provide the company with discounts (or, on the contrary, premiums) to the current rate for insurance against accidents and occupational diseases. The rules for granting discounts (surcharges) were approved by the RF Government Decree of 30.05.2012 No. 524. The decision of the FSS regarding tariffs depends on the state of labor protection at the enterprise, one of the most important characteristics of which is the result of SOUT.

Also, the assessment of working conditions also affects the accrual of additional contributions for compulsory pension insurance (Article 428 of the Tax Code of the Russian Federation). The definition of specific classes and subclasses of working conditions for workplaces allows you to calculate these contributions in a more differentiated manner and, in most cases, to reduce the amount of payments.

Sanctions for violations of the procedure for conducting SAUT

The Administrative Code provides for sanctions for these violations for both employers and specialized assessment organizations.

When employers first violate the legislation on SOUT, they receive a warning or are subject to the following penalties (clause 2 of article 5.27.1 of the Code of Administrative Offenses of the Russian Federation):

1. Officials and individual entrepreneurs - from five thousand to ten thousand rubles.
2. Legal entities - from sixty to eighty thousand rubles.