home · Control · How often is a special assessment of working conditions carried out? Special assessment of working conditions

How often is a special assessment of working conditions carried out? Special assessment of working conditions

A procedure such as a special assessment (certification) of jobs raises many questions. Details of the event are in our article.

01.04.2016

The difference between a special assessment and job certification

Starting from January 1, 2014, working conditions in workplaces can be assessed exclusively in the form of a special assessment of working conditions (letter of the Ministry of Labor of Russia dated April 8, 2014 No. 15-4/B-366). Until this time, let us remind you that workplace certification was carried out.

The procedure for special assessment of workplaces introduced several innovations into the study of working conditions. First of all, it is now necessary to evaluate all workplaces for harmfulness, including those with computers and office equipment. Previously, they were not subject to certification.

The second innovation is that based on the results of a special assessment, a workplace is assigned a class of danger and (or) harmfulness. Depending on this class, the employer calculates additional contributions to the Pension Fund for a number of professions.

The third innovation is the introduction of a procedure for declaring working conditions. Its essence is that if the results of the assessment are positive, that is, the inspection did not reveal harmful and dangerous production factors, the employer needs to fill out the appropriate declaration. And hand it over to the Labor and Employment Service. Until 2014, this declaration did not need to be filled out.

Attention: the results of certification carried out before January 1, 2014 are still valid for five years from the date of its completion. An exception is cases when a special assessment of working conditions must be carried out unscheduled. Such cases are discussed in Article 17 of Federal Law No. 426-FZ dated December 28, 2013. Then it is necessary to conduct a special assessment at the relevant workplaces within six months from the date of the occurrence of the relevant incident. These include, for example, the commissioning of newly organized workplaces and an industrial accident that occurred at the workplace (with the exception of an industrial accident that occurred due to the fault of third parties) or the identification of an occupational disease, the causes of which were the employee’s exposure to harmful and (or ) hazardous production factors.

When should a special job assessment be carried out?

An exception is companies and entrepreneurs who have employees in the workplaces listed in paragraph 6 of Article 10 of Federal Law No. 426-FZ of December 28, 2013. These are workplaces where work is carried out according to professions, positions or specialties according to List No. 1 or List No. 2 (the so-called harmful and dangerous working conditions). People in such professions have the right to early retirement, guarantees and compensation for work under harmful and (or) dangerous working conditions (Clause 6, Article 27 of the Federal Law of December 28, 2013 No. 426-FZ).

For such workplaces, a special assessment must be carried out as soon as possible (Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ). If you do not have such jobs, you can carry out a special assessment in stages until December 31, 2018 inclusive (Clause 6, Article 27 of the Federal Law of December 28, 2013 No. 426-FZ).

The law does not establish the number of stages of the special assessment and the number of workplaces at which it will be carried out during each stage. You must resolve all these issues yourself together with the organization that will conduct the special assessment (letter of the Ministry of Labor of Russia dated December 8, 2014 No. 15-1/B-1829). We will tell you later how to choose such an organization.

How to conduct a special job assessment

The procedure for special assessment of a workplace is prescribed in Federal Law dated December 28, 2013 No. 426-FZ. The methodology for conducting a special assessment of working conditions was approved by Order of the Ministry of Labor of Russia dated January 24, 2014 No. 33n.

As a general rule, a special assessment of jobs is carried out jointly with an independent organization, which the employer has involved in the assessment on the basis of a civil contract (Clause 2, Article 8 of Federal Law No. 426-FZ of December 28, 2013).

The organization that conducts the special assessment must meet a number of requirements (Articles 19 and 22 of the Federal Law of December 28, 2013 No. 426-FZ). Thus, in particular, she must be an independent person in relation to the employer. In its statutory documents, conducting a special assessment of working conditions should be specified as the main activity. The organization must be accredited in the manner prescribed by Order of the Ministry of Health and Social Development of Russia dated April 1, 2010 No. 205n. The list of accredited organizations is published on the official website of the Russian Ministry of Labor.

But hiring a special company is not enough. To organize and conduct a special assessment of working conditions, the employer needs to create a commission. The number of commission members must be odd. The employer also approves the schedule for conducting a special assessment of working conditions. The employer approves the composition and procedure of the commission by order. The commission is headed by the employer or his representative (Article 9 of Federal Law No. 426-FZ dated December 28, 2013).

A specialized organization that provides services for conducting a special assessment draws up a report based on its results (Article 15 of the Federal Law of December 28, 2013 No. 426-FZ). The report form and instructions for filling it out were approved by Order of the Ministry of Labor of Russia dated January 24, 2014 No. 33n.

The report on the special assessment of working conditions is signed by all members of the commission, and the document is approved by the chairman. Each member of the commission who does not agree with the results of the assessment has the right to express in writing a reasoned dissenting opinion, which is attached to this report.

The employer is obliged to familiarize employees with the results of the special assessment carried out at their workplaces against signature. This must be done within thirty calendar days from the date of approval of the report (not including periods of temporary incapacity for work of the employee, being on vacation or a business trip, as well as periods of inter-shift rest) (Article 15 of the Federal Law of December 28, 2013 No. 426-FZ).

Special assessment of jobs cost

The price for services for special assessment of working conditions is not determined by law. The cost of services is based on the number of workplaces inspected. If necessary, complex studies may be paid for separately.

On average, the cost of services for a special assessment of working conditions in the market ranges from 1000 to 3500 rubles. for one workplace.

The cost of assessing one workplace is determined by the employer and a special organization accredited to conduct a special assessment - when concluding an agreement to conduct a special assessment.

How to determine the number of jobs subject to special assessment

The commission, which we discussed in the previous section, determines the list of workplaces at which a special assessment of working conditions will be carried out, indicating similar workplaces (clauses 5-7 of Article 9 of the Federal Law of December 28, 2013 No. 426-FZ).

Jobs that simultaneously have the following characteristics are recognized as similar (Article 9 of Federal Law No. 426-FZ dated December 28, 2013):

  • profession or position of the same name;
  • performing the same professional duties while conducting the same type of technological process in the same operating mode;
  • use of the same type of production equipment, tools, devices, materials and raw materials;
  • work in one or more similar premises;
  • use of the same type of ventilation, air conditioning, heating and lighting systems;
  • identical location of objects (production equipment, vehicles, etc.) in the workplace;
  • equal provision of personal protective equipment.

If there are similar workplaces, it is enough to carry out a special assessment in relation to 20% of the total number of workplaces, but not less than two. The results can then be applied to all similar jobs.

For similar workplaces, one special assessment card of working conditions is filled out and a unified list of measures is developed to improve the working conditions and safety of employees.

If during the special assessment at least one workplace is identified that does not meet the criteria of similarity, then a special assessment is carried out at all workplaces previously recognized as similar (Article 16 of the Federal Law of December 28, 2013 No. 426-FZ).

It should also be taken into account that a special assessment is not carried out in relation to (clause 3 of article 3 of the Federal Law of December 28, 2013 No. 426-FZ):

  • home workers;
  • remote workers;
  • workers who have entered into labor relations with employers - individuals who are not individual entrepreneurs.

And it is necessary to evaluate only the equipped workplaces available, and not all workplaces that can be organized by the employer according to the staffing schedule.

What are the consequences of not having a special job assessment?

Failure to provide a special assessment of workplaces may result in a fine. In addition, the prosecutor's office can open a case against the employer.

Administrative liability is provided for in Article 5.27.1 of the Code of Administrative Offenses of the Russian Federation (clauses 2 and 5). This is a warning or a fine in the amount of 5,000 to 10,000 rubles. for officials, a fine from 5,000 to 10,000 rubles. - for entrepreneurs and a fine from 60,000 to 80,000 rubles. - for the organization.

For repeated violation the sanctions are higher:

  • a fine of 30,000 to 40,000 rubles. or disqualification for a period of one to three years - for officials;
  • fine from 30,000 to 40,000 rubles. or administrative suspension of activities for up to 90 days - for entrepreneurs;
  • fine from 100,000 to 200,000 rubles. or administrative suspension of activities for up to 90 days - for an organization.

Special assessment of working conditions- an event mandatory for all Russian employer companies due to the requirements of the Labor Code of the Russian Federation. It is carried out in order to determine the level of harmful factors in the office or at work. We will tell you the most remarkable nuances of the special assessment in our article.

Special assessment of working conditions: its essence

A special assessment of working conditions is regulated by the provisions of Art. 212 of the Labor Code of the Russian Federation, which appeared in the code after the publication of the law “On special assessment of working conditions” dated December 28, 2013 No. 426-FZ.

The procedure for its implementation is contained in the order of the Ministry of Labor dated January 24, 2014 No. 33n. And the special assessment of working conditions was approved by Order of the Ministry of Labor dated April 21, 2017 No. 377n.

First of all, this event involves identifying factors that are harmful or hazardous to the health of people working in offices and factories. Through a special assessment of working conditions, the degree of influence of the detected factors on the employee is also determined, as well as the extent to which the corresponding indicators deviate from certain standards. In addition, the level of effectiveness of the applied means of individual (or collective) protection of hired employees is analyzed.

Based on the results of a special assessment of working conditions, one of 4 classes of working conditions (dangerous, harmful, acceptable, optimal), as well as their subclass, is established for each inspected workplace.

How do special assessments of working conditions relate to workplace certification?

A special assessment of working conditions under Law No. 426-FZ replaced the certification of employees’ workplaces. The content of both events is generally similar. But the legal consequences of certification and special assessment of working conditions are somewhat different.

Thus, upon completion of the first procedure and identification of harmful conditions in certain workplaces, the company’s employees receive the right:

  • to reduce the length of the working week (it should not exceed 36 hours);
  • minimum 7 days added to vacation;
  • salary increase for the position by at least 4%.

In turn, the results of a special assessment of working conditions predetermine the employee’s right to all of these benefits only if the conditions at his workplace were assessed as corresponding to hazard subclasses of 3.3 and higher.

In addition, the results of the special assessment of working conditions in a certain way influence the amount of additional contributions by the employer to the Pension Fund of the Russian Federation, established by clause 3 of Art. 428 Tax Code of the Russian Federation.

If, for example, a particular workplace is assessed as corresponding to the class of hazardous working conditions, then the employing company that conducted a special assessment of working conditions will be required to pay a contribution to the Pension Fund of the Russian Federation in the amount of 8% of the salary of the employee employed in the corresponding workplace, if harmful - then from 2 to 7%. But if the class of a workplace based on a special assessment of working conditions is determined to be acceptable or optimal, the amount of this contribution will be equal to 0.

In turn, the norms of contributions to the Pension Fund during certification are determined according to other principles. They are, firstly, fixed, and secondly, as a rule, they are changed by the legislator annually (a little later we will look at the specifics of this scheme in more detail).

At the same time, the similarity of certification and special assessment of working conditions determines some continuity of these procedures.

Certification and special assessment: aspects of continuity

So, if a company, before the entry into force of Law No. 426-FZ, carried out certification of workplaces, then within 5 years from the date of its completion it has the right not to initiate a special assessment of working conditions (clause 4 of Article 27 of Law No. 426-FZ). An exception to this rule is established for those cases when an unscheduled special assessment of working conditions is required in accordance with the criteria of paragraph 1 of Art. 17 of Law No. 426-FZ.

Another aspect of the continuity of certification and special assessment of jobs based on working conditions is that the tariffs in the Pension Fund of the Russian Federation established by Art. 428 of the Tax Code of the Russian Federation, are also partially applied by companies that have carried out certification. Thus, if, upon certification, working conditions at workplaces were assessed as harmful or dangerous, contributions to the Pension Fund for them will correspond to those determined for harmful or dangerous conditions recorded during a special assessment of working conditions.

However, if, based on the results of the certification, the conditions at the workplace were classified as acceptable or optimal, the company, unless it then conducts a special assessment, will have to pay a contribution to the Pension Fund according to the norms of paragraphs. 1 and 2 tbsp. 428 Tax Code of the Russian Federation. Just those that, as we noted above, are fixed and change annually by the state. Today they can be 6 or 9% - depending on the type of work performed by employees, listed in Art. 30 of the Law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ.

For which companies is a special assessment of workplaces mandatory?

In general, a special assessment of jobs is mandatory for all legal entities and individual entrepreneurs who have hired employees working on the territory of the enterprise, that is, not remotely or at home (Clause 3 of Article 3 of Law No. 426-FZ). The company needs to make a special assessment of working conditions in 2017 as soon as possible (in particular, immediately after registering a legal entity or individual entrepreneur with the Federal Tax Service and hiring the first employee), if it has not yet conducted certification, the results of which remain valid for 5 years.

IMPORTANT! If a special assessment of working conditions is not carried out in a timely manner, a fine may be imposed on the company in accordance with clause 2 of Art. 5.27.1 Code of Administrative Offenses of the Russian Federation.

At the same time, if the company does not have workplaces included in the lists approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781, as well as those recognized as harmful due to current regulations or upon certification, the company’s special assessment of working conditions may be postponed, since the deadline in this case, it will be held on December 31, 2018.

Find out whether SOUT is needed at temporary workplaces.

Who directly conducts a special assessment of workplaces based on working conditions?

The initiator of legal actions when conducting a special assessment of working conditions should be a company that has hired employees. It must finance the costs of this activity.

However, according to the law on special assessment of working conditions, it is carried out by a third-party organization that has the necessary competencies. Most often, this is a structure accredited by the Ministry of Labor that provides services in the field of labor protection for private firms. A special assessment of working conditions, therefore, is actually an external, outsourcing service ordered by the employing company.

Special assessment of working conditions at similar workplaces

An employing company forced to hire a third-party company during a special assessment of working conditions may incur significant costs. In general, it is necessary to conduct research on the subject of harmful and dangerous factors in all workplaces in the company. But there is one way to reduce their number - to classify the corresponding places as similar. Then the customer company’s expenses will be significantly lower.

  • located in the same or separate but uniform premises;
  • equipped with the same type of climate infrastructure;
  • are involved by workers who solve the same production problems, occupy the same position, have the same profession, and work at the same time.

Savings in this case are obtained due to the fact that a special assessment of working conditions according to Law No. 426 Federal Law is allowed for 20% of similar jobs out of their total number. In this case, there must be at least 2 places to be assessed (clause 1 of Article 16 of Law No. 426-FZ).

What to do with the results of the special assessment

After a special assessment of working conditions has been carried out by a specialized company, a report is drawn up based on the form approved by Order of the Ministry of Labor dated January 24, 2014 No. 33n. It must be signed by employees of the inspection organization, as well as representatives of the company that ordered the special assessment of working conditions.

Summary information on the report, which records the results of a special assessment of working conditions, must be posted on the website of the employing company (Clause 6, Article 15 of Law No. 426-FZ). Also, the company must inform employees in writing of the results of a special assessment of working conditions within 30 days from the date of its conduct (Clause 5, Article 15 of Law No. 426-FZ).

If, according to the report on the special assessment at the workplace, no harmful or dangerous production factors have been identified, or if, from 05/01/2016, working conditions at the workplace are considered optimal or acceptable, it is necessary to draw up a declaration on the special assessment of working conditions (Part 1, Article 11 of Law No. 426- Federal Law, Part 1 Article 3 Federal Law dated 01.05.2016 No. 136-FZ).

The question often arises: who submits the declaration for a special assessment of working conditions? — employer or specialized company that carried out the special assessment? To answer, you need to turn again to Part 1 of Art. 11 of Law No. 426-FZ. According to this norm, drawing up a declaration and submitting it to the State Labor Inspectorate is the responsibility of the employer. The Ministry of Labor of Russia in paragraph 5 of Order No. 80n dated 02/07/2014 indicates the deadline for filing a declaration by the employer - no later than 30 working days from the date of approval of the report on a special assessment of working conditions in the workplace.

What has changed in the law on special assessment since 2016

  • companies whose main activity is special assessment of working conditions in 2016;
  • employers.

So, among the significant changes we can highlight:

  • the obligation of the employer to contact a specialized company to assess hazardous and harmful production factors if there is a request from its employees;
  • Since 2016, a declaration on a special assessment of working conditions has been provided not only in cases where working conditions were found to be safe/harmless, but also in the case of establishing acceptable/optimal conditions.

Results

A special assessment of working conditions is an event that should be carried out by all Russian employing companies. If the company has previously been involved in workplace certification, then the special assessment of working conditions can be legally postponed for 5 years. If the company does not have hazardous workplaces, as well as positions specified in the list approved by Resolution No. 781, and corresponding legal regulations, a special assessment of working conditions can be postponed until December 31, 2018.

To conduct a special assessment of working conditions, the employing company must contact a specialized organization accredited by the Ministry of Labor. Savings on payment for its services can be facilitated by the customer having a special assessment of working conditions for a significant number of alternative jobs, of which only 20%, but at least 2 jobs, can be assessed.

A special assessment of working conditions in all organizations must be completed by December 31, 2018. The company's expenses for the next five years depend on its results. We will tell you in the article who should carry out SOUT and how to do it correctly.

Read in the article:

Who is obliged to conduct a special assessment of working conditions?

The SOUT procedure is regulated by Law of the Russian Federation No. 426-FZ and is a mandatory measure to survey the actual working conditions for each employer, regardless of the form of ownership and type of economic activity. The exception is the workplace of municipal and government employees, but the rest of the personnel serving their needs is also subject to special assessment. Thus, every employer in the Russian Federation must carry out SOUT.

A special workplace assessment is carried out by the employer once every 5 years. The purpose of this measure for the state as a whole is to reduce the compensatory burden from budget funds and reduce the number of preferential pensioners on lists No. 1 and No. 2. For the appointment of an insurance pension there must be a legal justification, in accordance with Article 30 of Law of the Russian Federation No. 400-FZ, and this justification is special assessment of working conditions. Therefore, the employer is obliged to prove the need or lack of need to pay an additional tariff for contributions to the Russian Pension Fund.

It is the employer's responsibility to reasonably declare jobs. The declared jobs are a sign that for ten years there is no need to return to the issue of assessing the working conditions of workers.

The commission should include labor protection specialists, personnel department employees, and chief specialists of the enterprise - technologists, engineers, lawyers, economists, and labor standards engineers. Members of the commission must have all the information on production and technological processes, the effectiveness of the tools used and personal and collective protective equipment, and know the principles of measuring production environment factors. It is optimal for members to undergo preliminary training in conducting SOUT at a training center.

The cost of such training is not high, but the knowledge gained during this short-term course will be repaid by the correct selection of the organization conducting the SOUT and experts. During the courses, members of the commission will update their knowledge on the criteria for classifying workplaces as similar, which will not allow the expert organization to abuse its powers and unjustifiably inflate the cost of assessment per workplace.

Responsible for carrying out special safety and health conditions in the organization is a labor protection specialist (if there is an occupational safety service, its head), as well as the chairman and members of the commission. Conducting a special assessment is a joint task of the HR service and the OT service, so they will have to work closely. The formation of a base for carrying out SOUT is carried out on the basis of the staffing table. The labor protection service must provide methodological support to the commission in the areas subject to assessment, excluding vacant jobs, remote and home-based positions from this list.

note

It would be useful to hold a meeting of the workforce, at which it should be explained why the special assessment is being carried out, what benefits it brings, and what harm can be caused to the organization if the expert uses unreliable data, including from employees.

If the expert initiates measurements of working time, it is necessary to show the labor process as it actually happens, without bending in one direction or another. To do this, it is necessary that, even before the start of the special assessment, an analysis of the time spent on performing technological operations in potentially harmful and dangerous workplaces should be carried out.

The safety specialist should always know where the most dangerous areas of work are. Therefore, even before the expert comes to the enterprise, it is necessary to conduct an analysis of labor costs in the form of timing of working hours for seven shifts for the following professions:

  • gas cutter;
  • electric and gas welder;
  • Excavator driver;
  • loader;
  • loader driver;
  • electromechanic, electrician;
  • storekeeper;
  • operator 1C;
  • milling machine operator, turner;
  • slinger;
  • Cable solder.

It is important for an occupational safety specialist to build a constructive dialogue with an SOUTH expert. An expert is, first of all, a practitioner who can provide invaluable assistance. He can provide, for example, not only a list of reasons for a medical examination in the SOUT card, but also generate a file indicating the points from Order No. 302n for almost every workplace.

The expert is responsible for the quality of his work. In this case, for all questions that were not answered by the expert, the maximum score for the harmfulness of the chemical substance will be assigned. This needs to be remembered. If there are grounds for disagreement, all issues should be resolved during the state examination of the technical specifications.

Step-by-step algorithm for preparing for a special assessment

1. Draw up a preliminary calendar plan for conducting SOUT. First of all, it is necessary to evaluate the jobs of those who are on the list of 1 and 2 persons specified in parts 1 and 2 of paragraph 1 of Article 30 of the Law of the Russian Federation No. 400-FZ, in addition, those for which benefits for work under 3 and 4 are expected class of working conditions and for which a harmful or dangerous class of work equipment was established during the previous work.

2. Prepare all technical and technological documentation for all machines and equipment on which workers work.

3. Make copies of workers’ job descriptions, their shift schedules, and prepare access to workplaces for the expert. If the expert is unable to get to the workplace, he can establish a dangerous class of working conditions.

4. Keep track of working hours. We wrote about this above.

5. Be sure to prepare equipment and machinery for the work of the expert - for example, organize the washing of the windshield and side windows of the excavator, since an analysis of the light environment will be carried out.

6. Carry out timely maintenance of the units so that increased noise, knocking under the hood or soot from engine oil leaks does not spoil the microclimate in the workplace of drivers, mechanics, etc.

7. Adjust all instrumentation.

8. Carry out a general cleaning of the premises, do not forget to purchase and lay vibration-damping floor coverings and damping wall panels in the workshops.

9. Take into account all costs for improving working conditions when planning preventive measures for occupational safety for further reimbursement through the Social Insurance Fund.

If the expert establishes class 2 where previously there was class 3.1 and higher, and the employer did not take measures on labor protection, the employee has the right to apply to the State Labor Inspectorate or to the court with a claim for unjustified cancellation of benefits and guarantees, since the actual conditions of his work remained unchanged.

How to conduct a special assessment of working conditions

A step-by-step algorithm for carrying out SOUT from the Ministry of Labor, taking into account all the features and subtleties of this process, is posted for you in the Occupational Safety and Health System. There you can download instructions and ready-made samples of the necessary documents.

From January 1, 2014, instead of workplace certification, a special assessment of working conditions was introduced, which must be carried out in accordance with Federal Law dated December 28, 2013 N 426-FZ. Accordingly, the results of certification of workplaces for working conditions, issued after December 31, 2013, cannot be used (clause 2 of Letter of the Ministry of Labor of Russia dated March 13, 2014 N 17-3 / B-113). Let us remind you that by virtue of Part 12 of Art. 209 of the Labor Code of the Russian Federation in the old version, certification was carried out in the manner approved by Order of the Ministry of Health and Social Development of Russia dated April 26, 2011 N 342n (hereinafter referred to as the Certification Procedure). A special assessment of working conditions was previously provided for in Part 4 of Art. 58.3 of Federal Law No. 212-FZ of July 24, 2009 as a basis for exemption from payment of insurance premiums at additional rates. Part 4 art. 58.3 of the Federal Law of July 24, 2009 N 212-FZ lost force on January 1, 2014 (subparagraph “d”, paragraph 4 of Article 13 of the Federal Law of December 28, 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 tariffs for insurance contributions to the Pension Fund of the Russian Federation, and calculate allowances (discounts) to the tariff of contributions for compulsory social insurance from accidents at work and occupational diseases and justification for 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, remote workers 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. Let us recall that in clause 4 of the Certification Procedure other exceptions were established (in particular, certification could not be carried out in relation to workplaces where employees were engaged only in working on personal computers).

The methodology for conducting a special assessment of working conditions (Part 3, Article 8 of Federal Law No. 426-FZ dated December 28, 2013) was approved by Order of the Russian Ministry of Labor No. 33n dated January 24, 2014. It establishes requirements for the procedures implemented within the framework of a special assessment: for the identification of potentially harmful or dangerous production factors, their research and measurement, the assignment of working conditions in the workplace to a certain class (subclass) and the presentation of results (clause 1 of the Methodology).

As a general rule, an assessment of working conditions is carried out at least once every five years, unless there are grounds for an unscheduled assessment (Part 4, Article 8 and 17 of the Federal Law of December 28, 2013 N 426-FZ). Let us note that, in accordance with clause 8 of the Certification Procedure, re-certification may not have been carried out in relation to those workplaces in which the working conditions were considered acceptable or optimal.

A significant innovation is the establishment in Art. 14 of the Federal Law of December 28, 2013 N 426-FZ classification of working conditions. According to the degree of harmfulness and (or) danger, they are divided into four classes: optimal, acceptable, harmful and dangerous (classes 1, 2, 3 and 4, respectively). In turn, harmful conditions can be of four degrees (subclasses). It should be noted that this article explains exactly what working conditions apply 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 given in Art. 19 of this Law. Part 2 Art. 4 of Federal Law No. 426-FZ of December 28, 2013 establishes the employer’s responsibilities, in particular to ensure that such an assessment is carried out 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, an assessment of working conditions may not be carried out for five years from the date of completion of certification, with the exception of cases of appointment of an unscheduled assessment (Part 4 of Article 27 of the Federal Law of December 28, 2013 N 426-FZ). Other transitional provisions are also provided for legal entities that were 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 those existing on the day the Federal Law entered into force dated December 28, 2013 N 426-FZ of accreditation certificates for testing laboratories (centers), but no later than December 31, 2018 inclusive (Part 1, Article 27 of the Federal Law dated December 28, 2013 N 426-FZ). The certification results are used to apply an additional tariff for insurance contributions to the Pension Fund of the Russian Federation, taking into account the class (subclass) of working conditions in the workplace. In paragraph 4 of Letter No. 17-3/B-113 dated March 13, 2014, the Russian Ministry of Labor emphasized that this is an obligation, not a right, of the insurance premium payer.

If, as a result of a workplace certification carried out before January 1, 2014, working conditions are found to be harmful or dangerous, then an additional insurance premium rate established by Part 2.1 of Art. 58.3 of the Federal Law of July 24, 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 December 28, 2013 N 421-FZ, Letter of the Ministry of Labor of Russia dated April 18, 2014 N 17-3/B-171). In this regard, the Russian Ministry of Labor explained the following: if the taxpayer cannot document the subclass of hazardous working conditions, an additional tariff of 7 percent is applied to the certified workplace, which corresponds to subclass of working conditions 3.4 (clause 2 of the Letter of the Russian Ministry of Labor dated March 26, 2014 N 17-3/10/B-1579).

The Russian Ministry of Labor indicated in clause 3.5 of Letter No. 17-3/B-113 dated March 13, 2014, how insurance premiums are calculated at additional rates if the organization has current certification results for only part of the workplaces. If, according to the results of the certification, the working conditions of the employee engaged in the work specified in sub. 1 - 18 p. 1 tbsp. 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 July 24, 2009 N 212-FZ. If working conditions are recognized as optimal or acceptable or there are no workplace certification results, then insurance premiums are charged at additional rates provided for, respectively, Part 1 or 2 of Art. 58.3 of the Federal Law of July 24, 2009 N 212-FZ.

In addition, in clauses 7 and 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 when an individual is part-time employed for a month in work under subclause. 1 - 18 p. 1 tbsp. 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, weekends, and holidays) in a given month. The insurance premiums under consideration are accrued for the entire amount of payments and remunerations that are accrued in favor of a given employee during the month, regardless of for what periods the payments are made.

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

The Code of the Russian Federation on Administrative Offenses has also been supplemented with new norms. Part 2 Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation provides for the liability of the employer for violating the procedure for conducting a special assessment of working conditions at workplaces or for failing to conduct it. 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 violating the procedure for conducting a special assessment of working conditions is established by Art. 14.54 Code of Administrative Offenses of the Russian Federation. The changes made to the Code of the Russian Federation on Administrative Offenses will come 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 Letter of the Federal Tax Service of Russia dated July 30, 2014 N GD-4-3/ 14877)). The position of the financial department is not indisputable. For more details, see New documents for accountants. Issue dated 08/20/2014.

We also note that these expenses can be reimbursed from contributions for injuries accrued to the Federal Social Insurance Fund of the Russian Federation (clause 3 of the Rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with hazardous and (or) hazardous production factors (approved by Order of the Ministry of Labor of Russia dated December 10, 2012 N 580n as amended by Order of the Ministry of Labor of Russia dated February 20, 2014 N 103n)).

15.09.2016 10:47:00

Since 2014, all employers are required to conduct a special assessment of working conditions in workplaces, which was introduced instead of certification of workplaces, in order to determine the harmful and dangerous factors affecting workers (Article 212 of the Labor Code of the Russian Federation, Federal Law of December 28, 2013 No. 426 -FZ “On special assessment of working conditions”). Let's consider the features of this procedure.

WHO AND WHEN?

A special assessment of working conditions at workplaces (special assessment) is understood as a single set of consistently implemented measures to identify harmful and dangerous production factors and assess the level of their impact on the employee. Based on the results of a special assessment, classes and subclasses of working conditions are established for different categories of workers. The results of a special assessment of working conditions are used, in particular, to provide employees with guarantees and compensation provided for by the Labor Code of the Russian Federation, as well as to establish additional tariffs for insurance contributions to the Pension Fund of the Russian Federation, calculate premiums (discounts) to the tariff of contributions for compulsory social insurance against accidents at work and occupational diseases and justification for financing measures to improve labor protection conditions ( Art. 7 of Law No. 426-FZ).

This procedure is mandatory for absolutely all employers with employees, without exception, including individual entrepreneurs. There is no need to conduct a special assessment of working conditions for homeworkers and workers who work remotely (Part 3, Article 3 of Law No. 426-FZ). Despite the mandatory special assessment, many employers are in no hurry to carry it out.

As a general rule, a special assessment of working conditions should be carried out at least once every five years, unless there are grounds for an unscheduled assessment (Part 6, Article 27 of Law No. 426-FZ). The specified period is calculated from the date of approval of the report on the previous assessment of working conditions (Part 4, Article 8 of Law No. 426-FZ). It is carried out jointly by the employer and a specialized organization that meets the requirements of Art. 19 of Law No. 426-FZ, in accordance with the Methodology, which was approved by Order of the Ministry of Labor of Russia dated January 24, 2014 No. 33n (Part 2 of Article 8 of Federal Law No. 426-FZ).

However, this rule is valid only from January 1, 2014, therefore Law No. 426-FZ establishes transitional provisions regulating the time frame within which the first special assessment of working conditions must be carried out. At the same time, the timing of the planned special assessment depends on whether the certification of workplaces was carried out before 2014.

If certification was previously carried out in relation to workplaces, then a special assessment in respect of such workplaces may not be carried out within five years from the date of completion of this certification, except in cases where the circumstances specified in Part 1 of Art. 17 of Law No. 426-FZ. At the same time, the results of workplace certification can be used during this time for the purposes of a special assessment, but no later than December 31, 2018 (Article 7 of Law No. 426-FZ). In particular, the results of workplace certification are used to determine the additional tariff for insurance contributions to the Pension Fund of the Russian Federation. Thus, if there are current results of workplace certification, according to which working conditions are recognized as harmful and dangerous, differentiated tariffs for additional contributions to the Pension Fund from 2 to 8% are applied (Part 2.1 Article 58.3 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", Letters of the Ministry of Labor of Russia dated 04.24.2015 No. 17-3/B-215, dated 03.13.2014 No. 17-3/B-113, dated April 18, 2014 No. 17-3/B-171). If, based on the results of certification, optimal or acceptable conditions are established, then an additional tariff of 0% cannot be applied. In this case, as well as in the absence of certification results, additional contributions to the Pension Fund of the Russian Federation should be paid at general rates of 9 and 6% depending on the field of activity (parts 1 - 2 of article 58.3 of Law No. 212-FZ and clause 1 , 2 Article 33.2 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, Letter of the Pension Fund of the Russian Federation dated February 12, 2014 No. NP-30-26/1707).

At the same time, the employer has the right to conduct a special assessment in the manner established by Federal Law No. 426-FZ, and before the expiration of the existing workplace certification results (Part 4, Article 27 of Law No. 426-FZ). Moreover, for the month in which the special assessment report was approved, contributions on additional tariffs are paid only from that part of the payments that was accrued for the period from the date of approval of the report to the end of the month (Letter of the Ministry of Labor of Russia dated March 13, 2014 No. 17-3/B- 113).

If workplace certification has not been carried out previously, as a general rule, the special assessment must be completed before December 31, 2018. Moreover, the norms of Part 6 of Art. 27 of Law No. 426-FZ provides that a special assessment can be carried out in stages (Letters of the Ministry of Labor of Russia dated October 20, 2015 No. 15-1 / OOG-5597, dated December 8, 2014 No. 15-1 / B-1829). The phased approach involves conducting a special assessment not of all jobs at once, but only of a part of them. The list of such jobs is determined by the commission.

There are exceptions to this rule. The provision that the special assessment must be completed before the end of 2018 does not apply to the workplaces of employees specified in Part 6 of Art. 10 of Law No. 426-FZ. These are the jobs of employees whose professions and specialties are included in the lists, taking into account which the early assignment of an old-age labor pension is carried out; workplaces of workers who are provided with guarantees and compensation for working under harmful and (or) dangerous working conditions; workplaces in which, based on the results of previously conducted certification of workplaces for working conditions or a special assessment of working conditions, harmful and (or) dangerous working conditions were established (Rostrud Letter No. 15-1/B-1829 dated December 8, 2014).

At the same time, Rostrud, in Letter No. 2628-6-1 dated November 20, 2015, indicated that a special assessment of those jobs for which there are no valid job certification results should be carried out as soon as possible.

However, the Supreme Court of the Russian Federation, in Resolution No. 36-AD15-5 dated January 22, 2016, confirmed that a special assessment of working conditions for a position not specified in Part 6 of Art. 10 of Law No. 426-FZ, and in the absence of grounds for conducting an unscheduled special assessment, it can be carried out no later than December 31, 2018.

Previously, judicial practice on this issue was contradictory. Some courts believed that it was impossible to postpone a special assessment if the organization had not carried out certification of workplaces. Such conclusions were made in the Appeal rulings of the Arkhangelsk Regional Court dated March 23, 2015 in case No. 33-1316/2015, and the Moscow City Court dated February 26, 2015 in the case№ 33-5865/15 .

However, there is a decision in which the court indicated that if there are no workplaces containing potentially harmful or dangerous factors, a special assessment of working conditions can be carried out in stages and must be completed no later than December 31, 2018 (Appeal definition Chelyabinsk Regional Court dated November 11, 2014 in case No. 11-11698/2014).

Therefore, it is possible to carry out a stage-by-stage special assessment of working conditions in relation to the workplaces of employees not specified in part 6 art. 10 of Law No. 426-FZ:

- whose professions, positions and specialties are not included in the lists, taking into account which an early labor old-age pension is assigned;
- working conditions in which are not recognized as harmful or dangerous.

RESPONSIBILITY

Violation of the terms and procedures for conducting special assessments at workplaces is a violation of labor protection requirements. Therefore, if the organization does not conduct a mandatory special assessment of working conditions, this will be classified as a violation of labor protection requirements.

From Part 2 of Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation it follows that an employer’s violation of the established procedure for conducting special assessments at workplaces or failure to conduct one shall entail a warning or the imposition of an administrative fine:

- for officials and persons carrying out entrepreneurial activities without forming a legal entity,- in the amount of 5,000 to 10,000 rubles;
- for legal entities- from 60,000 to 80,000 rub.

For repeated violations, a more severe penalty is provided in the form of:

- a fine in the amount of 30,000 to 40,000 rubles. or disqualification for a period of one to three years- for officials;
- from 30,000 to 40,000 rubles. or administrative suspension of activities for up to 90 days- for individual entrepreneurs;
- from 100,000 to 200,000 rub. or administrative suspension of activities for up to 90 days - for organizations.

Such liability is provided for in Art. 5.27.1 Code of Administrative Offenses of the Russian Federation.

SOME FEATURES


Working conditions in the workplace for a newly registered organization are also subject to a special assessment (Part 1, Article 17 of Law No. 426-FZ). A change of office is also the commissioning of newly organized workplaces. Accordingly, an unscheduled special assessment of working conditions should be carried out at these workplaces. In the situations described, a special assessment is carried out within six months from the date of commissioning of new workplaces (Part 2 of Article 17 of Law No. 426-FZ).

In order to reduce the costs of conducting a special assessment, employers may not conduct it at all workplaces. When similar jobs are identified, a special assessment is carried out only in relation to 20% of them, but at least in two places. The results of the special assessment apply to all similar workplaces (Part 1, Article 16 of Law No. 426-FZ).

Workplaces that are located in one or more of the same type of production premises, equipped with the same ventilation, air conditioning, heating and lighting systems (Part 6, Article 9 of Law No. 426-FZ) are recognized as similar. They also have the following characteristics:

- profession, position, specialty of the same name;
- use of the same production equipment, tools, fixtures, materials and raw materials;
- performing identical labor functions in the same working hours while maintaining the same type of technological process;
- provision of identical personal protective equipment.

​ An unscheduled special assessment is only necessary in certain cases:

- when new jobs appear at the enterprise;
- if she is appointed by the labor inspectorate;
- when changing the technological process, replacing equipment, replacing materials and raw materials used, replacing personal or collective protective equipment, provided that these changes will affect the level of harmful and dangerous factors;

- if an accident or occupational disease occurs;
- at the initiative of the trade union.

​ A special assessment should be carried out within six months from the date of occurrence of any of the listed situations (Part 2 of Article 17 of Law No. 426-FZ). In this case, it is necessary to evaluate only those workplaces where changes have occurred or for which orders have been issued. An unscheduled special assessment is carried out in a manner identical to the procedure for conducting a planned special assessment.Important! The results of certification of workplaces that were issued after December 31, 2013 cannot be used (Letter of the Ministry of Labor of Russia dated March 13, 2014 No. 17-3/B-113).

T. Nechaeva,

leading consultant DKPO group of companies "U-Soft"


Source: “EZh-Lawyer”, No. 15, 2016 (material posted in SPS ConsultantPlus); electronic resource: consultant.ru.