A new procedure for attestation of workplaces. Carrying out attestation of workplaces Results of attestation of workers

Assessment of workplaces

In accordance with Article 212 of the Labor Code of the Russian Federation " Responsibilities for ensuring safe working conditions and labor protection are assigned to the employer. The employer is obliged to ensure that workplaces are attested in terms of working conditions, followed by certification of the organization of work on labor protection.

Certification of workplaces (AWP) for working conditions- labor involves an assessment of working conditions at workplaces in order to identify harmful and (or) dangerous production factors and take measures to bring working conditions in line with state regulatory requirements for labor protection.

Assessment of workplaces according to working conditions, it includes a hygienic assessment of working conditions, an assessment of injury prevention and the provision of workers with personal protective equipment (hereinafter referred to as PPE) (paragraph 2 of the order of the Ministry of Health and Social Development No. 569 of August 31, 2007).

The combination of factors of the working environment and the labor process that affect the performance and health of an employee (Article 209 of the Labor Code of the Russian Federation) is called working conditions.

Factors of the working environment: physical, chemical, biological.

Factors of the labor process: the severity and intensity of labor, injury safety.

Harmful factor of the working environment- a factor of the environment and the labor process, the impact of which on an employee can cause an occupational disease or other health disorder, damage to the health of offspring.

Hazardous working environment- a factor of the environment and the labor process, which can be the cause of an acute illness or a sudden sharp deterioration in health, death. Depending on the quantitative characteristics and duration of action, certain harmful factors in the working environment can become dangerous.

The main factors of the labor process

To the main factors of the labor process, i.e. factors constantly present at any workplace include the severity and (or) intensity of work, as well as injury prevention. Of the production or environmental factors at the workplace, there will be: the illumination of the workplace (work surface), usually indoors, and the microclimate parameters both indoors and outdoors.

The main documents on the basis of which certification of workplaces is carried out

1 Decree of the Russian Federation of November 20, 2008 No. 870 "On the establishment of reduced working hours, annually additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions."

2 Order of the Ministry of Health and Social Development dated August 31, 2007 No. 569 "On Approval of the Procedure for workplace attestation according to working conditions".

3 R 2.2.1766-03 Guidelines for the assessment of occupational health risks for employees. Organizational and methodological bases, principles and evaluation criteria.

4 P 2.2.2006-05 Guidelines for the hygienic assessment of factors in the working environment and the labor process.

5 Guidelines. Safety assessment of workplaces for the purposes of their attestations according to working conditions.

Other documents used to measure and evaluate production factors, safety and security of PPE and overalls: POT, GOST, SanPiN, SP, RD, SN, TI, TON, etc.

What are the consequences of conducting or not conducting AWP?

Conducted ARM. If, as a result of the AWP for UT, workplaces with harmful and dangerous conditions were identified, then the employer must take measures to improve working conditions at these workplaces. Why is an action plan being developed to improve working conditions.

For the employer, the certification of workplaces has several positive aspects:

The possibility of reducing the cost of payments and the issuance of milk.

Guarantees in the event of claims from employees.

Not holding workplace attestation threatens with fines established by the Code of Administrative Offenses. An official is fined from 1 to 5 thousand rubles, a legal one - from 30 to 50 thousand. It should be noted here that it is not so much the amount of the fine that is important, but part 2 of article 5.27 of the same code, which says that if you are for the first time violated labor laws, then you will be fined, but if during the year you are caught again on the same one, then the inspector must send the materials to the court. And already in court the question of disqualification of the head for a period of one to three years will be raised.

Certification organizations.

An organization involved in the certification of workplaces in terms of working conditions must have the following package of documents:

1) a valid certificate of accreditation of a measuring, testing or analytical laboratory in the field of accreditation of which the types of measurements and assessments for which the laboratory is accredited are prescribed (issued by the accrediting body for a period of not more than 5 years). There can be several systems in which a laboratory is accredited (GOST R; SSOT; GSEN; SAAL);

2) not expired certificates, certificates, certificates of training and confirming the knowledge of the laboratory staff to measure the factors of the working environment and the labor process in specialized institutions.

Equally important when choosing an organization for attestation of workplaces is the experience in conducting attestation of workplaces in the area (industry) to which the organization being certified belongs.

In addition, I would like to note that when conducting an automated workplace for UT by a specialized organization involved for this purpose, the number of specialists who measure and evaluate harmful and dangerous production factors, as well as safety and security of PPE cannot be carried out by one person. As a rule, the group includes at least three people.

2. Agreement with the certifying organization.

Non-stationary or non-permanent jobs

Certification of non-stationary workplaces, that is, places with territorially changing working areas, where the working area is considered to be a part of the workplace equipped with the necessary means of production, in which one or more workers perform a work or operation of a similar nature (plumbers, electricians, construction workers). workers, etc.), is carried out by preliminary determination of typical technological operations with a relatively stable set and magnitude of harmful and (or) hazardous production factors and subsequent evaluation of these operations. The execution time of each operation is determined by an expert (based on local regulations) clause 14 of order No. 569.

Non-permanent work place A place where a worker spends a smaller part (less than 50% or less than 2 hours continuously) of his working time.

What are the factors to be assessed in the workplace and how to determine them?

In accordance with paragraph 15 of Order No. 569, when attesting workplaces for working conditions, all harmful and (or) dangerous production factors (physical, chemical and biological factors), severity and (or) tension at the workplace are subject to assessment.

Compiles a complete list of workplaces of the organization in accordance with Appendix No. 1 to the Procedure, with the allocation of similar workplaces and an indication of the estimated working conditions, based on the characteristics of the technological process, the composition of production equipment, the raw materials and materials used, the results of previous measurements of indicators of harmful and (or) hazardous production factors, complaints of employees about working conditions (paragraph 11, subparagraph 3 of the Order of the Ministry of Health and Social Development No. 569 of August 31, 2007)

All harmful and dangerous factors characteristic of the workplace, regulated by sanitary norms and rules, hygienic standards, as well as the severity and intensity of work, are subject to control. To compile a list of factors to be measured and evaluated, technical, organizational and administrative documentation, certificates of conformity for raw materials, materials, equipment, etc. are used. (R 2.2.2006-05 "Guidelines for the hygienic assessment of factors of the working environment and the labor process. Criteria and classification of working conditions", Appendix 6, paragraph 6.4).

Application of the results of certification of workplaces in terms of working conditions.

The results of certification of workplaces in terms of working conditions, carried out in accordance with the Procedure, are used for the purposes of:

1) monitoring the state of working conditions at the workplace and the correct provision of employees with certified personal and collective protective equipment;

2) assessment of occupational risk as the probability of damage (loss) to the health or death of an employee related to the performance of duties under an employment contract and in other cases established by law, control and management of occupational risk, which involve the analysis and assessment of the health status of an employee in a causal connection with working conditions, informing the subjects of labor law about the risk, monitoring the dynamics of risk indicators, as well as taking measures to reduce the likelihood of damage to the health of workers;

3) providing employees hired with reliable information about working conditions in the workplace, about the existing risk of damage to health, about measures to protect against exposure to harmful and (or) hazardous production factors and relying on employees engaged in hard work and work with hazardous and (or) dangerous working conditions, guarantees and compensations;

4) provision of free certified special clothing, special footwear and other PPE, as well as flushing and neutralizing agents in accordance with established standards, to employees engaged in work with harmful working conditions, in work performed in special temperature conditions or associated with pollution;

5) preparation of statistical reporting on working conditions;

6) subsequent confirmation of the compliance of the organization of work on labor protection with state regulatory requirements for labor protection;

7) preparation of contingents and a list of names of persons subject to mandatory preliminary (upon employment) and periodic (during employment) medical examinations (examinations) of employees, as well as extraordinary medical examinations (examinations);

8) calculation of discounts and premiums to the insurance rate in the system of compulsory social insurance of employees against industrial accidents and occupational diseases;

9) resolving the issue of the connection of the disease with the profession in case of suspicion of an occupational disease, the diagnosis of an occupational disease;

10) substantiation of decisions taken in accordance with the established procedure on the application of administrative punishment in the form of an administrative suspension of the activities of organizations, their branches, representative offices, structural divisions, production equipment, sites;

11) considering the issue of suspending the operation of buildings or structures, machinery and equipment, the implementation of certain types of activities (works), the provision of services due to a direct threat to the life or health of employees;

12) consideration of issues and disagreements related to the provision of safe working conditions for employees and the investigation of industrial accidents and occupational diseases that have occurred to them;

13) taking measures for proper sanitary and preventive maintenance of the employees of the organization;

14) substantiation of labor restrictions for certain categories of workers;

15) inclusion in the employment contract of the characteristics of working conditions and compensation to employees for work in difficult, harmful and (or) dangerous working conditions;

16) justification for planning and financing measures to improve working conditions and labor protection in organizations, including at the expense of funds for compulsory social insurance against industrial accidents and occupational diseases;

17) creation of a data bank of existing working conditions at the level of an organization, municipality, executive authority of a constituent entity of the Russian Federation and at the federal level;

18) carrying out measures for the implementation by the federal executive body authorized to conduct state supervision and control over compliance with labor legislation and other regulatory legal acts containing labor law norms;

19) the application of liability measures provided for by law to persons guilty of violations of labor protection legislation.

After certification of workplaces in terms of working conditions ( paragraph 46 of the Order of the Ministry of Health and Social Development No. 569 dated August 31, 2007), the employer sends: a list of jobs (Appendix N 1), statements of jobs of the organization's divisions and the results of their certification in terms of working conditions (Appendix N 6) and a summary statement of the workplaces of the organization and the results of their certification on working conditions (Appendix N 7), including information in accordance with Appendix N 10 to this Procedure, to the State Labor Inspectorate in Moscow at the address: 115582, Moscow, st. Domodedovskaya, 24, bldg. 3, central box, 7th floor, office No. 9

We talked about the purpose of conducting certification of workplaces for working conditions, or a special assessment of working conditions, its frequency and responsibility for not conducting a special assessment in ours. How is job evaluation done? We will talk about the procedure for attesting workplaces according to working conditions in this material.

Stage 1: preparatory

The rules and procedure for attestation of workplaces (or rather, special assessments) are established by the Federal Law of December 28, 2013 No. 426-FZ.

So, the preparatory stage in the procedure for attestation of workplaces at the enterprise includes the following steps (Articles 8, 9 of the Federal Law of December 28, 2013 No. 426-FZ):

the employer forms a commission for conducting a special assessment, which must consist of an odd number of members, approves by its order the composition and procedure for the operation of such a commission, as well as the schedule for conducting a special assessment;
the commission approves the list of jobs where a special assessment of working conditions will be carried out, indicating similar jobs;
the employer concludes a contract for a special assessment of working conditions with a specialized organization.

Specialized organizations conducting certification of workplaces must comply with the requirements provided for in Part 1 of Art. 19 of the Federal Law of December 28, 2013 No. 426-FZ. In particular, the charter of such an organization should indicate the conduct of a special assessment of working conditions as one of the activities.

The register of organizations conducting a special assessment of working conditions is given in the reference and information system for labor protection of the Ministry of Labor in a special section.

Is there a special assessment for vacant jobs? Due to the fact that in the absence of an employee, regular production (technological) processes are not carried out at such a workplace, a special assessment of working conditions at vacant jobs is not carried out (Letter of the Ministry of Labor dated 14.03.2016 No. 15-1 / OOG-1041).

Stage 2: direct special assessment

The stage of conducting a special assessment directly includes the following actions (Articles 10, 12 of the Federal Law of December 28, 2013 No. 426-FZ):

a specialized organization identifies potentially harmful or dangerous production factors at the workplace of the employer and draws up a protocol based on the results of such identification;
the employer's commission approves the protocol.

If harmful or dangerous production factors at the workplaces of the employer are not established, the working conditions at them are recognized by the commission as acceptable. Accordingly, studies and measurements of production factors are not carried out.

Otherwise, the commission decides to conduct research and measurements of harmful or dangerous production factors. The results of such studies and measurements are also drawn up in the form of a protocol and are the basis for classifying working conditions at workplaces according to the degree of harmfulness or danger to classes (subclasses) of working conditions.

Stage 3: registration of the results of the special assessment

Based on the results of the special assessment of working conditions, the specialized organization that conducted the assessment draws up a report on its implementation (Part 1, Article 15 of the Federal Law of December 28, 2013 No. 426-FZ).

This report must be signed by all members of the commission and approved by the chairman of the commission. If any member of the commission does not agree with the results of the special assessment, he can state in writing his reasoned dissenting opinion and attach to such a report (part 2 of article 15 of the Federal Law of December 28, 2013 No. 426-FZ).

Within 3 working days from the date of approval of the report, the employer is obliged to notify the specialized organization that conducted the special assessment and send to its address a copy of the approved report on the special assessment by registered mail with acknowledgment of receipt or in the form of an electronic document signed with a qualified electronic signature. 5.1 article 15 of the Federal Law of December 28, 2013 No. 426-FZ).

No later than 30 calendar days from the date of approval of the report, the employer must familiarize the employees with the results of the special assessment (part 5, article 15 of the Federal Law of December 28, 2013 No. 426-FZ). Namely, with special assessment cards containing information about the established class (subclass) of working conditions at specific workplaces (Letter of the Ministry of Labor of July 14, 2016 No. 15-1 / OOG-2516).

Within the same period, the employer must post on its official website on the Internet (if such a website is available) summary data on the results of the special assessment, i.e. indicate the classes (subclasses) of working conditions at the workplace established by the employer, as well as a list of measures to improve conditions and labor protection of employees at whose workplaces a special assessment was carried out (part 6 of article 15 of the Federal Law of December 28, 2013 No. 426-FZ).

The results of the special assessment of working conditions, the employer must reflect in table 5 of Form 4-FSS (clause 18, clause 2, article 17 of the Federal Law of July 24, 1998 No. 125-FZ, Order of the FSS of September 26, 2016 No. 381).

If no harmful or dangerous production factors were identified at the workplaces or the working conditions at them, based on the results of research and measurements, were recognized as optimal or acceptable (with the exception of the workplaces specified in Part 6 of Article 10 of the Federal Law of December 28, 2013 No. 426-FZ ), the employer must issue a Declaration of Conformity of Working Conditions with State Regulatory Requirements for Labor Protection (Part 1, Article 11 of the Federal Law of December 28, 2013 No. 426-FZ).

The declaration is submitted to the state labor inspectorate. The form of the Declaration and the procedure for its submission are approved

Carrying out certification of workplaces according to working conditions allows the employer to determine how safely the activities of his employees are organized. Currently, all employers, with the exception of individuals without an individual entrepreneur, must hold this event.

Evaluation of working conditions and certification of workplaces

It should be noted right away that at present, such a concept as “workplace certification” is not used in legislative acts, it was replaced by “special assessment of working conditions” from 01/01/2014. But in everyday life, the phrase “worker certification” is still more often used places."

At their core, these two concepts are identical, and one and the other implies a special set of measures aimed at identifying harmful and dangerous factors in a particular workplace.

Currently, the current law on attestation of workplaces is the Federal Law “On the Special Assessment of Working Conditions” dated December 28, 2013 No. 426-FZ (hereinafter referred to as the Law).

Certification of workplaces: validity period

The frequency of certification of workplaces is as follows:

Scheduled special assessment once every 5 years.
Unscheduled as needed.

Unscheduled certification of workplaces can be carried out in the following cases:

the emergence of new jobs,
an accident or occupational disease due to exposure to hazardous factors,
changes in the technological process,
order of the GIT inspectors or at the suggestion of the representative body of workers.

For such situations, Article 17 of the Law establishes a deadline of 6 to 12 months for an unscheduled special assessment, depending on the reason that caused it.

Another question that arises for employers who, prior to the entry into force of the Law, had attestation of workplaces: for how many years is such an inspection valid, is it necessary to conduct a special assessment instead? The law states that if there are no prerequisites for an unscheduled assessment, the attestation will be valid for 5 years. That is, if enterprises conducted it before the end of 2013, they need to conduct a special assessment for the first time only in 2018.

Certification of workplaces: who conducts

According to Article 8 of the Law, a special assessment of jobs is organized by the employer with the participation of a company that has the right to carry out such work.

The organization involved has a number of requirements:

The list of activities must contain the OKPD code for attestation of workplaces: 71.20.19.130 (according to the classifier OK 034-2014).

The company must employ at least 5 certified experts.
The structure of the company should include a special accredited laboratory for measurements and samples.

In order to be sure that the company entrusted with the inspection meets the stated requirements, you need to check its presence in a special list, which is located on the ]]> website of the Ministry of Labor ]]> .

How to conduct a workplace assessment yourself

Currently, employers are not entitled to carry out certification of workplaces without the involvement of employees of a company that has the appropriate license. Otherwise, the results of such a special assessment will not be valid.

How is workplace certification carried out?

The procedure for attestation of workplaces in terms of working conditions involves the following activities:

Issuance of an order for certification, in which a commission and deadlines are appointed.
A list of jobs subject to special assessment is determined. Here it is necessary to take into account the frequency of certification of workplaces. Only those places are checked, the period of the previous evaluation of which expires.
Direct work is carried out to study the documentation, measurements and sampling.
A report is drawn up, which includes an attestation card and a summary sheet. All the activities carried out are entered into them and a conclusion is made about the safety of the workplace with the assignment of a certain class.

The results of the special assessment should be made known to interested employees.

Workplace attestation card for working conditions

This is a summary document in which all information about the workplace being checked is entered, and indicate the level (degree) of exposure to certain factors, for example, the level of APPD (in the certification of workplaces, under this abbreviation, all aerosol substances that may be in the air are combined).

Penalty for the lack of certification of workplaces in 2018

If the employer evades the special assessment or violates its procedure, an administrative penalty is imposed on him. The penalty for the lack of attestation of workplaces is charged under paragraph 2 of Article 5.27.1 of the Code of Administrative Offenses of the Russian Federation and amounts to:

5000 - 10,000 rubles. for officials and entrepreneurs.
60,000 - 80,000 rubles. for organizations.

At the same time, the payment of a fine does not relieve the perpetrator of certification.

How to pay for certification and return part of the funds spent on it

As a rule, the issue of cost accounting arises with budgetary organizations that pay for the certification of workplaces. KOSGU (Classification of Public Sector Operations) in this case refers to Article 220 “Payment for works, services” (Order of the Ministry of Finance dated July 1, 2013 No. 65n).

Another question is how can certification of workplaces be partially compensated? The FSS allows you to pay for it from contributions for "injuries". To do this, you need to submit the appropriate package of documents to the Fund. You can receive funds both for the work already done and for the planned one. The main condition is the absence of debts on insurance premiums.

Certification of workplaces in terms of working conditions includes a set of procedures, measurements and calculations that make it possible to determine how safe a particular workplace is. This procedure should be carried out by all employers with a certain frequency. What are the deadlines for certification of workplaces regulated by Law No. 426-FZ (On conducting a special assessment) . Its types are divided into planned and unscheduled.

Each employer is required to carry out certification of workplaces every five years. Since 2011, employers, when conducting attestation, have been guided by the new Procedure for attesting workplaces in terms of working conditions, approved by Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n (hereinafter referred to as the Order). The new Order has a number of significant differences from the previous Order No. 569.
And so, why is certification carried out, who is to be entrusted with carrying out certification, what responsibility awaits the employer for avoiding certification of workplaces?

Assessment of workplaces

According to Article 209 of the Labor Code, certification of workplaces for working conditions is an assessment of the state of workplaces, working conditions to identify hazardous factors affecting the health of workers and take the necessary measures to bring workplaces in line with standards.

Who should certify

All employers must conduct certification, regardless of the type of activity of the organization or individual entrepreneur, regardless of the legal form and the applicable taxation system. At the same time, certification must be carried out in relation to each workplace.

Certifying organizations

Certification can be carried out by legal entities accredited by certification organizations in the prescribed manner. Such companies are included in the register of organizations providing services in the field of labor protection.
In order to carry out certification of workplaces, the employer concludes a civil law contract with the certification organization. It should be noted that the organization entrusted with the certification should be independent in relation to the employer.
The employer must assist the certifying organization, provide the necessary documents, give the necessary explanations orally and in writing.
Certifying organization

On the basis of current standards, determines the method of conducting assessments and measurements, the composition of specialists who carry out the necessary procedures; carrying out certification.

Frequency of attestation

Employers, in accordance with clause 8 of the Procedure, must conduct certification for each workplace once every five years.
In accordance with paragraphs 47 and 48 of the Procedure, unscheduled certification is carried out in the following cases:

organization of new jobs - before the expiration of 60 working days after their commissioning; replacement of production equipment; change in the technological process; change in collective and individual protective equipment; conducting a state examination of working conditions, which was carried out to assess the quality of a previously conducted certification; implementation of measures to bringing working conditions in line with regulatory requirements; taking measures to improve working conditions.

Certifying commission

The employer by order approves the composition of the certification commission and the work schedule. The commission includes:

Employer representative; Occupational safety specialist; Representative of an elected trade union organization or other representative body of employees; Representative of an attesting organization.

During the certification activities, the commission carries out the following procedures:

Control over the certification at all stages of its implementation; Collects and studies a package of necessary regulatory documents, organizational, administrative and methodological acts necessary for carrying out; Compiles a list of workplaces subject to certification, in which it indicates the factors of the labor process, factors of the working environment, injury hazards , provision of workers with PPE; Checks and generates proposals for bringing in line with the requirements of the Unified Tariff and Qualification Directory of works and professions, positions of managers, specialists and employees, names of professions and positions adopted in the certified organization; Assigns a serial number to each workplace; Fills out cards certification and duly signs them; If necessary, submits in writing proposals for changing or supplementing employment contracts regarding the obligations of the employer and protecting the interests of the employee; Upon completion of the certification activities, develops an action plan to bring working conditions in line with established standards and protection requirements labor. In this case, the sources of funding and the timing of their implementation are indicated.

In the process of implementing measures for the certification of workplaces, the following is assessed:

Compliance of working conditions with hygienic standards; Injury hazard of workplaces; Provision of each employee with personal protective equipment; Comprehensive assessment of working conditions.

Certification results

According to the results of certification, the commission draws up a report on certification.
The report is considered by the commission within ten calendar days. The commission signs the minutes of the meeting and sends them to the employer together with the report.

The employer is given ten working days to sign the order to complete the certification and approve the report and submit the results of the certification of his workplace for review to each employee. Employees confirm familiarization with the results of certification with their signature.
Within ten calendar days from the date of issuance of the order to complete the attestation and approve the report, the employer sends to the labor inspectorate a summary sheet of the results of attestation of workplaces and information about the attesting organization.

Previously, the current Order No. 569 provided for the transfer of documents to the labor inspectorate, but the deadlines for transfer were not set. Now, employers must adhere to the deadlines.
Please note that the new Procedure excludes some clauses on the use of attestation results for the purpose of punishment, in particular the following clauses:

Justification of decisions on administrative punishment in the form of suspension of the organization's activities; Consideration of the issue of suspension of the operation of buildings, machines, equipment, the implementation of certain types of work due to a threat to the life and health of employees; Decision on the issue of liability measures applied to persons guilty of violating labor protection legislation .

Responsibility

For failure to conduct certification, the responsibility, in accordance with Article 212 of the Labor Code of the Russian Federation, is borne by the employer. Responsibility is established by Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

Penalties for violations in the field of labor protection

defendant
Official 1 time	1000-5000 (rub.)
An official who has previously committed a similar offense	Disqualification for a period of one to three years
Individual entrepreneur	1000-5000 (rubles) or suspension of activities for up to 90 days.
Entity	30,000 - 50,000 (rubles) or suspension of activities for up to 90 days.

We would like to note that it is planned to significantly increase the amount of fines for violations of labor laws.
The employer bears the responsibility for carrying out certification, for the reliability and completeness of the information submitted to the labor inspectorate.
For the reliability of the certification results, the reliability of the results of measurements and assessments, in accordance with clause 52 of the Procedure, both the employer and the certifying organization are responsible.
Control and state supervision over compliance with the certification procedure is carried out by Rostrud. Trade unions also have the right to control.
If the employer has conducted certification in accordance with the previously valid Order No. 569, then it is not required to re-conduct it. According to the new Order, the results of the previously conducted certification are valid until the next deadline for its implementation.

The cost of certification

To date, 622 attesting organizations are accredited in Russia, and 61 organizations operate in Moscow.
On the website of the Ministry of Health and Social Development http://rao.rosminzdrav.ru/ you can see the register of such organizations.
The cost of certification depends on various factors, including the number of jobs, the complexity of the study, etc. On average, the cost of certification of one workplace is 1000 - 7000 rubles.

Compensation for harmful working conditions and taxation of compensation

The remuneration of labor of workers employed in heavy work with harmful working conditions, based on the results of the certification, is established at an increased rate. The amount of the allowance must be fixed in the collective or labor agreement.
Explanations on the taxation of such payments are given in the letter of the Federal Tax Service of Russia dated 06.09.2011 No. ED-4-3 / 14453.
According to subparagraph 3 of article 255 of the Tax Code of the Russian Federation, compensation payments related to special working conditions and working hours, incl. allowances for work in difficult and hazardous conditions are included in labor costs. Accordingly, the allowances established based on the results of certification, employers have the right to take into account in expenses.
Employers who pay bonuses without certification cannot include such payments in expenses.
However, the courts take a different position. Thus, the Federal Antimonopoly Service of the Urals District, in its resolution of October 7, 2010 No. Ф09-8271 / 10-СЗ in case No. А60-4798 / 2010-С10, decided that employers have the right to include allowances paid in connection with harmful working conditions in expenses, regardless of whether job certifications. Since the lack of certification does not relieve the employer from the obligation to make additional payments to employees working in dangerous and harmful conditions.
In addition to the allowance, according to Article 219 of the Labor Code of the Russian Federation, workers engaged in hazardous work are entitled to compensation. The tax authorities believe that such payments should be subject to personal income tax. Compensatory payments from personal income tax are exempted only if the following conditions are simultaneously met:

Compensation is paid based on the results of the certification of workplaces; The employer cannot eliminate the identified difficult or dangerous working conditions.

However, according to the Ministry of Finance, personal income tax is not subject to compensation if they are provided for by labor and collective agreements, taking into account the recommendations received from trade union labor protection inspectors.
Please note that due to the fact that allowances are not compensation payments, personal income tax should be withheld when paying them.

Work organization certification

Employers, in accordance with Article 212 of the Labor Code of the Russian Federation, in addition to attestation, are required to provide certification of the organization of work on labor protection.
Small enterprises, instead of certification, can issue a declaration of conformity, which is submitted to government agencies to confirm that working conditions comply with regulatory requirements. The declaration of conformity is also submitted after the certification of workplaces.
Since 2012, employers are required to report to the FSS information on the results of attestation and mandatory medical examinations.

The Social Insurance Fund, based on the results of certification, determines the amount of a discount or premium to the insurance rate for compulsory social insurance against industrial accidents and occupational diseases. When determining the size of the discount or premium, the results of the work of the insured for the previous three years are taken into account.

The discount is not provided if the employer had fatal accidents.

Many already know that the certification of jobs has changed dramatically. The reason for this was the adoption of a new federal law and amendments to the Labor Code of the Russian Federation. It is worth paying attention to the fact that the name of the procedure itself has changed. Now, instead of certification, a special assessment of working conditions is carried out. New rules come into force since January 2014.

Let's take a closer look at the special assessment of working conditions and the main points that were affected by the changes. In our article, you will learn how this assessment is carried out, whether it is mandatory, who conducts it, and the sanctions applied to violators. So, let's begin.

Recent changes in the law

The main change was not only the change of the name of the process, the procedure itself changed radically. Significantly tougher penalties for violating the requirements established by law have also become an important point.

According to experts, the introduction of a completely new mechanism is due to the fact that the certification of workplaces, carried out earlier, did not give the desired effect and could not protect workers. The innovation should give an incentive to entrepreneurs to pay due attention to the special assessment, and the sanctions are designed to ensure the enforcement of the established rules.

According to statistics, 35% of all violations are the admission of those employees to workplaces who have not been instructed in labor protection.

Some simply signed, not paying attention to the study of safety regulations. Slightly less percent was scored by the lack of personal or collective protective equipment among workers. The top three "leaders" closes the lack of certification.

It will not be superfluous to remind managers and employees of the accounting department that at the time of reporting to the Social Insurance Fund, it will be necessary to indicate the presence of a special assessment. This requirement has been made from January 1, 2015. According to the results of the assessment, each workplace is assigned a hazard class. This will determine the amount of insurance premiums paid to the Pension Fund. There is a directly proportional relationship - the greater the harmfulness (class), the greater the pension contribution.

If it seems to you that this is nothing, then pay attention to the fact that the absence of a special assessment of working conditions automatically prevents the submission of a report for the quarter to the Social Insurance Fund, as well as the calculation of pension contributions. Thus, the "snowball" of violations of the current legislation begins to grow, and, consequently, sanctions for their non-compliance.

What should be done now?

A special assessment is a holistic set of activities that are aimed at identifying hazardous, harmful production factors, as well as assessing the level of their impact on employees, taking into account fluctuations in the actual value and the established standard. The main task of the special assessment is to determine whether the conditions of the workplace meet the requirements established by law, and to detect workplaces where working conditions are harmful or dangerous. Employees working in such conditions must necessarily receive appropriate compensation and additional guarantees.

A special evaluation is being carried out all employers without exception: and at various types of enterprises, and individual entrepreneurs. Workplaces of the following categories are not subject to verification:

belonging to workers who are engaged in home-based work;
employees working remotely;
employees of employers - individuals who are not individual entrepreneurs.

Previously, certification was required only at those workplaces where equipment, hand tools, machines, mechanisms, installations, devices, vehicles, apparatuses were used, or where sources of danger were located. Now inspection applies to any workplace, regardless of the factors and criteria applied in the past. This means that a special assessment of office staff jobs is also necessary. Before the adoption of the law, the issue of office jobs was debatable.

To conduct this special assessment, a special organization is involved, whose experts professionally assess working conditions.

The legislator also worried about the transition period. An employer who has carried out an attestation of a workplace under the old legislation (before January 1, 2014) is exempted from the obligation to conduct a special assessment until the expiration of the results of this attestation. But no more than December 31, 2018. The certification results are also used for special assessment tasks - for organizing medical examinations, for informing employees about working conditions, for providing employees with personal protective equipment, calculating compensation, etc.

As for companies that have jobs with dangerous or harmful working conditions, they should conduct an assessment immediately. As well as with jobs that allow an employee to leave for an early retirement pension. Other organizations conduct a special assessment until December 31, 2018. The certification of workplaces, which was carried out in 2014, is considered illegal, and its results cannot be used. This is discussed in a specially issued Letter from the Ministry of Labor of the Russian Federation.

Detailed information about the special assessment is in the following video:

Who and how conducts a special assessment?

Let's start with the one who conducts the special assessment. According to the law, the obligation to conduct and finance the assessment rests directly with the employer. It is he, regardless of whether it is a legal entity or an individual entrepreneur, who organizes the assessment of the workplace of employees.

Now let's dwell on the timing of the special assessment, which are of no small importance. The timing directly depends on the type of assessment - scheduled or unscheduled. Planned is carried out at least once every five years. It is necessary to count five years from the day when the report on the previous special assessment was approved. At the request of the employer, a special assessment can be carried out even before the expiration of the previous one. This is possible if conditions in the workplace are improved. The question arises, why conduct a premature assessment, and not wait for the next one? The improvement will save on insurance premiums, employee compensation and personal protective equipment.

The need for an unscheduled assessment arises in the event of a change of office and the introduction of new jobs. It must be carried out within 6 months from the date of their commissioning.

The law also provides for other cases of unscheduled assessment:

when changing the technological process;
equipment replacement;
when changing the composition of the raw materials or material used;
after an accident at work or the establishment of an occupational disease due to the influence of hazardous or harmful factors;
at the request of the trade union;
when changing means of individual or collective protection, etc.

Moreover, during an unscheduled assessment, only jobs affected by the changes are subject to it. The procedure is similar to the procedure for scheduled certification and is contained in the order of the Ministry of Labor of the Russian Federation.

A few more words about the special assessment of similar jobs. Very often you can see that several employees work in the same conditions, performing the same functions, which means that their jobs are identical. In this case, the assessment is carried out in relation to 20% of jobs, but not less than two.

Similar means that the places are located in the same type of premises, their ventilation, air conditioning, heating and lighting systems are the same. It is also important that the equipment, materials and raw materials used by employees in similar places should be of the same type, and personal protective equipment should be the same.

To start the assessment an appropriate commission is created and an organization specializing in its implementation is involved. Usually a civil law contract is concluded with such an organization. The head of the commission is directly the employer or his representative. It necessarily includes trade unionists, if they are at the enterprise, and a labor protection specialist serving this organization.

Then the experts begin to study jobs and identify among them those that are exposed to dangerous or harmful factors. Those places where such factors are absent are entered in the declaration, which is subsequently submitted to the labor inspectorate. Where these factors exist, they should be carefully measured. Each place is assigned a class of working conditions.

The last stage is the commission report, which contains the following data:

a list of jobs with an indication of dangerous and harmful factors;
protocols of all measurements and tests;
expert opinions;
and etc.

The employer acquaints his employees with the report against signature. The review period is one month. If there is a site, the information from the report is published on it.

Possible fines and other sanctions

As for any other offense, failure by the employer to fulfill his obligation to conduct a special assessment of working conditions is subject to administrative liability in the form of a fine or suspension of activities:

The amount of an administrative fine for an individual entrepreneur will be from five to ten thousand rubles or the suspension of his activities for up to 90 days.
Legal entities that have committed violations will pay much more - from sixty to eighty thousand rubles. The suspension of activities is also relevant for them, the duration is similar.

For comparison, here are the previous amounts of sanctions:

individual entrepreneurs paid from one to five thousand rubles;
for legal entities, the violation cost a pretty penny - from thirty to fifty thousand rubles.

The body that holds employers accountable for this category of offenses is Rostrud.

A repeated violation threatens individual entrepreneurs with a fine of thirty to forty thousand rubles, for legal entities - from one hundred to two hundred thousand rubles.

So it’s worth considering what is better - to take care of the correct assessment of the workplace or pay a fine, or even lose profits that will not be received due to the suspension of the company or individual entrepreneur.

An accident at an enterprise in the absence of a special assessment is direct evidence of the employer's guilt for the court. In this case, this act is no longer subject to administrative sanctions, but to criminal ones. The punishment is: a fine - up to 400,000 rubles, correctional labor for 2 years, forced labor for up to a year, or imprisonment for up to a year.