Starting from 2014, on the basis of Federal Law No. 426-FZ dated December 28, 2013 “On the Special Assessment of Working Conditions”, a special assessment of working conditions has been carried out, before that, certification of workplaces was carried out. The meaning is about the same, but nevertheless some changes have been made.

It is required for all employers. On the basis of the above-mentioned law, amendments were made, as a result of which administrative penalties were increased in case of refusal to conduct a special assessment, as well as tougher criminal penalties for persons whose fault an accident occurred at work.

In order for you to understand, before the adoption of Federal Law No. 426 of December 28, 2013, the concept was applied as attestation of workplaces and this was a mandatory procedure for everyone without exception, in accordance with the Labor Code of the Russian Federation, Article 212. Since 2014, a new concept has been established and is currently called a special assessment of working conditions.

A special assessment is a set of unified measures that are carried out consistently and aimed at identifying dangerous and (or) harmful factors in production and also aimed at identifying their impact on employees of the organization. The result of such an assessment is the establishment of working conditions at the workplaces of employees by classes and subclasses of hazard. The rules for conducting and determining the harmfulness are made on the basis of 426 Federal Law.

Who should conduct a special assessment of working conditions (attestation of workplaces)

In accordance with the law No. 426-FZ Art. 8 Part 1 and the Labor Code of the Russian Federation Art. 212 and the obligation to conduct a special assessment lies with the employer, which is also carried out at his expense. All employers, both organizations and individual entrepreneurs who have employees in the state, are required to conduct it.

If we talk about entrepreneurs who work for themselves without attracted employees, then they do not need to conduct a special assessment of jobs. However, in the event of the appearance of employees in the state, there will be an obligation to carry out such a procedure.

It is also not required to conduct a special assessment for individuals who do not have the status of individual entrepreneurs who hire employees (According to Law No. 426-FZ, Article 3).

Which jobs need to be assessed?

There are a number of differences between jobs that are now subject to special assessment and for which jobs were previously attested.

So, earlier, certification of workplaces was carried out in case of using hand tools, mechanisms, equipment, installations, machines, devices, devices and Vehicle in the presence of sources of danger. Since 2014, in the case of a special assessment, no such restrictions have been established; therefore, it is carried out regardless of whether the above factors are present at the workplace or not.

Another difference concerns teleworkers and homeworkers. For these jobs, certification of jobs was carried out on a general basis. Based on Law No. 426-FZ, which is currently clearly written on this issue, there is no need to conduct a special assessment of labor in relation to employees working remotely.

Read also:

Responsibility for informal employment for employer and employee

As for office workers, they are the majority and the issue deserves special attention. Previously, the law was not clear about the need for attestation. Law No. 426-FZ made it clear, since there are no restrictions on the relationship of office employees, it is also necessary to conduct a special assessment for these jobs.

To summarize, a special assessment must be carried out for all jobs, with the exception of the following:

• In the event that the employee is engaged in home work.
• Regarding the places of employees who work remotely.
• If the employer is an individual who is not an individual entrepreneur.

The frequency of the special assessment

What is the timing of the special assessment? There is scheduled inspection and unscheduled. Planned must be carried out once every five years. If certification was carried out at the workplace, then a special assessment can be scheduled 5 years after certification is completed.

However, cases are stipulated, upon the occurrence of which an unscheduled inspection is carried out (up to 5 years from the date of the last conduct:

• When commissioning new jobs.
• In the event of a change in the technological process, including the use of the composition of the materials used and other innovations that affect the level of exposure to hazardous and harmful production factors.
• In the event of an accident at work or the occurrence of an occupational disease, which are caused by dangerous and harmful working conditions.
• Based on the order of the labor inspector, as well as a motivational proposal coming from the trade union organization.

What threatens to refuse a special assessment

If the organization did not conduct a special assessment of labor, then it could be held administratively liable.

Until 2015, the employer was involved in such an offense in accordance with the Code of Administrative Offenses of the Russian Federation, Article 5.27, according to which the fine for officials is from 1 to 5 thousand rubles, and for legal entities - from 30 to 40 thousand rubles. Another type of punishment is the suspension of the organization's activities for up to 90 days.

Starting from 2015, a fine for the lack of a special assessment is charged on the basis of the Code of Administrative Offenses of the Russian Federation, Art. 5.27.1 and is:

• For individual entrepreneurs and officials from 5 to 10 thousand rubles.
• For legal entities it is from 60 to 80 thousand rubles.
• There is also a warning.

In case of repeated violation, the penalties will be more severe:

• For individual entrepreneurs and officials it will be from 30 to 40 thousand rubles.
• For legal persons - from 100 to 200 thousand rubles.
• Instead of applying penalties, it is possible to suspend the activities of an organization (IE) for up to 90 days, and an official may be disqualified for 1-3 years.

What happens if an accident occurs and there is no special assessment?

In this case, the evidence of the employer's guilt may be the lack of results of a special assessment of working conditions in the organization (Individual entrepreneur). If guilt is proven, then the head may be prosecuted in accordance with the Criminal Code of the Russian Federation, Art. 143:

• The amount of the fine can be up to 400 thousand rubles.
• In the amount of the manager's salary from 8 to 18 months.
• It is possible to apply punishment in the form of forced labor for up to 1 year or imprisonment for up to 1 year.

Special assessment of labor- this is a single set of consistently implemented measures to identify harmful and (or) dangerous production factors and assess the level of their impact on the employee. According to the results of a special assessment of labor, classes and subclasses of working conditions at workplaces are established.

How to conduct a special assessment of working conditions

Order for a new procedure evaluation of the work of the SOUT spelled out in the Law of December 28, 2013. 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.

Along with this, the results of the certification of workplaces, carried out according to the rules established by the order of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n, are still valid. AT general case the results of the attestation conducted before January 1, 2014 are valid for five years from the date of completion of this attestation (except for cases when a special assessment of the working conditions of workers needs to be carried out unscheduled).

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How to save on a special assessment of working conditions, how to get a REFUND in the FSS

Companies can not every five years

After a special assessment, the company submits to the labor inspectorate. Previously, only places without harmful factors were included in the declaration. Now companies declare jobs with optimal or acceptable working conditions.

The law applies to relations from January 1, 2014. That is, companies have the right to clarify the previously submitted declaration. To do this, fill out a new form, taking into account the changes, and write in the header that this is an updated report.

Declared places can not be re-evaluated. The company will submit a new report, which will be valid for another five years. The benefit is valid on the condition that there will be no accidents and occupational diseases. Otherwise, a new estimate is needed.

Change of full name of the employee, name of the workplace, reorganization of the legal entity

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Special assessment of working conditions

Special valuation working conditions is a single set of measures to identify harmful and dangerous factors in the working environment and assess the level of their impact on the employee, taking into account the deviation of actual values ​​from the established standards (clause 1, article 3 of the Law of December 28, 2013 No. 426-FZ).

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

According to paragraph 3 of Article 3 of the Law of December 28, 2013, a special assessment of working conditions not carried out in a relationship:

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

The procedure for conducting a special assessment of working conditions is regulated by the Law of December 28, 2013 No. 426-FZ. Conducting a special assessment of the working conditions of state civil servants and municipal employees may additionally be regulated by federal and regional laws, other regulatory legal acts(Clause 4, Article 3 of the Law of December 28, 2013 No. 426-FZ).

Even if employees constantly work on the territory of the customer, and not on the territory of the enterprise, organization, it is still necessary to conduct a labor assessment, because this category of employees is not named in the list of employees for whom a special assessment of working conditions is not required. And the list is closed. Therefore, it is necessary to carry out such an assessment, and any employer must do this, without exception (clause 2, article 8 of the Law of December 28, 2013 No. 426-FZ). Otherwise, without conducting a special assessment of labor in relation to such employees, the organization will violate the requirements of labor legislation. This may result in administrative liability.

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Who and when is obliged to conduct a special assessment of working conditions

A special assessment of the working conditions of workers is required to be carried out by all employers, as well as those who have hired employees.

Entrepreneurs without employees are not employers, so they do not need to conduct a special assessment. But as soon as at least one employee appears in the state, the entrepreneur will have to organize a special assessment of the newly created workplace.

Individuals without individual entrepreneur status who have hired employees do not conduct a special assessment.

Note: Article 3 of Law No. 426-FZ.

in the absence during the period of its validity of the circumstances specified in paragraph 5 of this article, the validity of this declaration is considered extended for the next five years.

For 5 years there were no accidents and occupational diseases

Companies can evaluate jobs once with optimal and acceptable working conditions, and not every five years. Further, it is enough to include such places in the declaration of conformity. These and other amendments were introduced by Federal Law No. 136-FZ of May 1, 2016, which has been in force since May 1, 2016.

How to extend the validity of the SOUT declaration: clarifications from the Ministry of Labor

In the absence of accidents at work and identified occupational diseases, the validity of the SOUT declaration is extended for another five years. Should the employer submit labor inspection any documents that will confirm the deadlines for the extension of the declaration and the date of the next special assessment of working conditions? The Ministry of Labor answered this question in a letter dated 08/30/19 No. 15-1 / OOG-1968.

If during the period of validity of the declaration there were no accidents or no occupational diseases were detected, then its validity period is automatically extended for five years. The deadline for conducting a special assessment of working conditions at declared workplaces is also postponed for five years. It is not required to document the terms of the extension of the declaration and the next scheduled special assessment of working conditions.

The new company did not conduct a special assessment

Special assessment needs to be done within six months from the date of commissioning of new jobs. This procedure follows from the provisions of Article 17 of the Law of December 28, 2013 No. 426-FZ.

Labor inspectors fined the company under article 5.27.1 of the Code of Administrative Offenses of the Russian Federation in the amount of 60,000 rubles. because she did not conduct a special assessment. The Supreme Court overturned the decision on the fine, because the inspectors did not take into account the specifics of the jobs provided for staffing companies.

1. there are no jobs in the company that need to be assessed as soon as possible. Such jobs are listed in Part 6 of Federal Law No. 426-FZ dated December 28, 2013.
2. the company has no reason to unscheduled special assessment. It is carried out in cases established by the Federal Law of December 28, 2013 No. 426-FZ.

The judges indicated that the company has the right to conduct a special assessment of its jobs in stages. The main thing is to complete it before December 31, 2018.

Compensations and benefits are established based on the results of the SAUT (Article 7 of the Federal Law of December 28, 2013 No. 426-FZ “On a Special Assessment of Working Conditions”). However, until a special assessment has been carried out at the workplace, benefits and compensations for work in harmful and dangerous conditions are set at.

That is, in this situation, there can be solutions to the issue, namely:

1 . Can independently assign working conditions to harmful and establish compensation for employees on the basis of a list approved by the Decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298 / P-22, and include the appropriate conditions in the employment contract. And after a special assessment, the employment contract will need to be amended based on the results of the assessment.

The right to early retirement of an employee depends on 2 conditions:

• recognition based on the results of a special assessment of working conditions as harmful;
• the fact of payment of insurance premiums by the employer.

This rule applies from 01.01.2013. Accordingly, the issue of including the period of work in the preferential service before the SAUT remains controversial, it is likely that the employee will need to defend his right in court. In this connection, SOUT should be carried out as soon as possible. If you indicate in the employment contracts of employees that their working conditions are harmful, you can include these positions in your "List of privileged professions", while you will need to deduct, as if a special assessment was not carried out.

The right to an early insurance old-age pension arises before reaching the retirement age under certain conditions. Heroine mothers, disabled people, workers and those living in the Far North.

2 . Can specify in the employment contract that the working conditions are acceptable, and not to establish compensation, and after a special assessment, amend the employment contract. However, in this case, this period of work will not be included in the length of service giving the right to early retirement.

At the same time, it should be taken into account that if working conditions are classified as harmful or dangerous, the employee will have the right to receive appropriate compensation from the moment he is hired for this workplace, and not from the moment the special assessment is completed. Accordingly, if an employee, for example, is entitled to additional leave, he will rely for the entire period from the date of admission to this workplace.

Note: Some authors point out that in the absence of attestation of workplaces and a special assessment, data on working conditions at the workplace do not need to be entered into the employment contract. However, this position is contrary to the provisions, according to which data on working conditions are mandatory for inclusion in any employment contract and no suspensive conditions when making these changes to Art. 57 of the Labor Code of the Russian Federation, the legislator did not introduce. From which it follows that the formal absence of a description of working conditions at the employee's workplace is already a violation of labor legislation, for which the employer can be held accountable.

It is necessary to conduct a special assessment of working conditions in temporary or seasonal jobs

A special assessment of working conditions should be carried out even at temporary (created for a period of less than 12 months) or seasonal jobs. The Ministry of Labor of Russia recalled this, as well as when to conduct an assessment, in a letter dated 08.20.17 No. 15-1 / OOG-2410.

At the workplaces of employees, except for homeworkers and "remote workers", a special assessment is carried out without fail. In this regard, the employer must conduct a special assessment, including at temporary or seasonal jobs. This can be done during the period of implementation in such places production activities.

CONDUCTING A SPECIAL ASSESSMENT OF WORKING CONDITIONS AT TEMPORARY WORKPLACES

We look at clause 15 of the Methodology for conducting a special assessment of working conditions, approved by Order of the Ministry of Labor of Russia dated January 24, 2014 N 33n. According to this norm, all research and measurements within the framework of the SUT should be carried out during the implementation of regular production (technological) processes. This means that a SOUT should be carried out at a temporary or seasonal workplace during the period of production activities on it (Letter of the Ministry of Labor of Russia of 06/07/2017 N 15-1 / OOG-1568).

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An organization that conducts a special assessment. Specialized labor appraiser

An organization that conducts a special assessment of working conditions must meet the following requirements:

• she must be independent of the employer;
• in her statutory documents conducting a special assessment of working conditions should be registered as the main activity;
• accredited in the manner prescribed by the 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 Ministry of Labor of Russia;
• the organization should have at least five experts employees working under an employment contract and having an expert certificate for the right to perform work on a special assessment of working conditions, including at least one expert with higher education in one of the specialties; doctor for general hygiene, doctor for occupational health, doctor for sanitary and hygienic laboratory research;
• In the organisation should be a testing laboratory(center), which is accredited by the national accreditation body of Russia in the manner prescribed by the legislation of the Russian Federation, and the scope of accreditation of which is the conduct of research (testing) and measurement of harmful and (or) hazardous factors of the working environment and the labor process.

The procedure for admission of organizations to activities for conducting a special assessment of working conditions, their registration in the register of organizations conducting a special assessment of working conditions, suspension and termination of activities for conducting a special assessment of working conditions of workplaces is established by the Government of the Russian Federation.

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Special Evaluation Commission

To organize and conduct a special assessment of working conditions, the employer needs to create a commission. The number of committee members must be odd. The employer also approves the schedule for conducting a special assessment of working conditions. The composition and procedure for the activities of the commission, the employer approves by order. The commission is headed by the employer or his representative.

The commission for conducting a special assessment of working conditions, as a rule, includes:

• employer representatives. These can be heads of structural divisions, personnel specialists, medical workers;
• labor protection specialist;
• representatives of the elected body of the primary trade union organization.

The commission is headed by the employer or his representative (clause 4, article 9 of the Law of December 28, 2013 No. 426-FZ).

How to Form a Special Evaluation Panel for a Solo Entrepreneur or an Organization with a Single Employee Director

If the entrepreneur or organization does not have employees, then it will not be necessary to create a commission at all. When there is at least one employee on the staff, the commission must consist of at least one person.

It is necessary to form a commission only when there is an obligation to conduct a special assessment of working conditions. And this applies to all employers - organizations, entrepreneurs and citizens who have employees. That is, those who work under labor contracts (part 4 of article 20 of the Labor Code).

Therefore, if an entrepreneur works alone and does not have hired staff, then a special assessment is not necessary. The entrepreneur himself is not an employer. Therefore, there is no need to create a commission.

But if an entrepreneur has at least one employee, he is already considered an employer and, therefore, formally there is an obligation to conduct a special assessment. The same applies to an organization that has, for example, one director working on a contract basis. This single employee will be part of the commission that needs to be formed. The minimum number of members of the commission is not established by law, it is only stipulated that there should be odd number. When the director is the only employee, he will head the special assessment commission, since he is the management body of the organization, acting as the employer in labor relations (paragraph 2 of article 8, paragraph 1, 4 of article 9 of the Law of December 28, 2013 No. 426-FZ, part 8 of article 20 of the Labor Code).

Attention: in private explanations, Rostrud specialists allow not to form a commission for conducting a special assessment of working conditions if there is only one employee in the organization. This is logical.

After all, the commission is created precisely so that its members jointly make a decision. And one person makes the decision alone. Therefore, it makes no sense to form a commission. But we note that the law does not directly say this, and there are no official explanations from the department either. To avoid unnecessary disputes with the inspectors, it is still easier to write a "piece of paper" and issue an order for a special assessment, in which the composition of the commission should be described.

If, to perform the functions of the labor protection service, the organization attracts specialists under a civil law contract, then these people will also be part of the commission. And the commission will again be headed by the director - an employee of the organization. This is stated in paragraphs 1, 3 and 4 of Article 9 of the Law of December 28, 2013 No. 426-FZ.

The commission determines the list of jobs and labor assessment criteria for which a special assessment of working conditions will be carried out, indicating similar jobs (clauses 5–7 of article 9 of the Law of December 28, 2013 No. 426-FZ).

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Similar jobs

Workplaces that simultaneously have the following characteristics are recognized as similar:

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

When similar jobs are identified, it is sufficient to conduct a special assessment of working conditions in relation to 20 percent of the total number of jobs, but not less than two. The results can then be applied to all identified similar jobs.

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

If in the course of a special assessment of working conditions at least one workplace is identified that does not correspond to the signs of similarity, from among the workplaces previously recognized as similar, then a special assessment is carried out at all workplaces previously recognized as similar.

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The procedure for conducting a special assessment of working conditions

According to Article 8 of the Law of December 28, 2013 No. 426-FZ, a special assessment of working conditions is carried out in accordance with the Methodology approved by the Ministry of Labor of Russia. Assessment frequency: at least once every five years unless otherwise provided by the legislation of the Russian Federation. The specified period is calculated from the date of approval of the report on the special assessment of working conditions.

Applies to some jobs. special order conducting a special assessment of working conditions. The list of such jobs was approved by Decree of the Government of the Russian Federation of April 14, 2014 No. 290. And the procedure for conducting a special assessment will be approved by the Russian Ministry of Labor during 2014.

The results of the conducted studies (tests, measurements) are documented in protocols for each of the harmful and (or) dangerous production factors that are subjected to such operations.

According to the results of such studies (measurements), the expert classifies the working conditions in the workplace into the appropriate classes (subclasses).

Is it necessary to conduct a special assessment of working conditions if, as of January 1, 2014, certification of workplaces was carried out in the organization? In general, you don't need to. If before January 1, 2014, the organization carried out certification of workplaces in terms of working conditions, then in general order a special assessment of working conditions in relation to such jobs may not be carried out within five years from the date of completion of this certification. The results of this certification of workplaces can be used for the purposes of a special assessment of working conditions. That is, if a planned certification was carried out in an organization, for example, in 2013, then working conditions will need to be assessed according to the new rules only in 2018. An exception is cases when the employer needs to conduct an unscheduled assessment (clause 1, article 17 of the Law of December 28, 2013 No. 426-FZ).

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Staged special assessment of working conditions, assessment for temporary jobs

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

• employees whose professions, positions and specialties are not included in the lists, taking into account which an early retirement retirement pension is assigned;
• working conditions that are not recognized as harmful or dangerous.

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

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

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Unscheduled special assessment of working conditions: temporary jobs, their relocation, company relocation

Article 17 of the Law of December 28, 2013 No. 426-FZ says that an unscheduled special assessment of working conditions should be carried out in the following cases:

1. commissioning of newly organized jobs;
2. obtaining an order from the state labor inspector to conduct an unscheduled assessment in connection with violations identified during the inspection by the labor inspectorate;
3. changes in the technological process, replacement of production equipment that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
4. changes in the composition of the materials and (or) raw materials used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
5. changes in the applied means of individual and collective protection that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
6. 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 exposure of the employee to harmful and (or) dangerous production factors;
7. availability of motivated proposals from elected bodies of primary trade union organizations or other representative body of employees to conduct an unscheduled special assessment of working conditions.

An unscheduled special assessment of working conditions is carried out at the respective workplaces within 12 months from the date of occurrence of the cases from paragraphs 1 and 3. If we are talking about circumstances from paragraphs 2, 4–7, then an unscheduled special assessment is carried out within six months from the date of the relevant circumstances.

If the surname (first name, patronymic) of the employer-entrepreneur has changed or the employer has been reorganized and the events from paragraphs 3-5 and 7 have not occurred, the special assessment can be omitted.

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Special assessment of working conditions: is it necessary to carry out at temporary jobs

At a newly organized workplace, an unscheduled special assessment of working conditions should be carried out. Moreover, it does not matter for how long this job is created. Letter of the Ministry of Labor of 06/07/2017 No. 15-1 / OOG-1568

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

The employer is obliged to familiarize employees with the results of a special assessment of working conditions at their workplaces against signature. This must be done within thirty calendar days from the date of approval of the report on the special assessment of working conditions, no later. This period does not include periods of temporary disability of the employee, being on vacation or business trip, as well as periods inter-shift rest.

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Use of evaluation results

What should an employer do based on the results of a special assessment of labor? Based on the results of the approval of the special assessment report, the employer will need to:

• familiarize employees with the results of the assessment (clause 4, part 2, article 4 of Law No. 426-FZ);
• post the results on your website if available (part 6 of article 15 of Law No. 426-FZ);
• report to the FSS information about the results of the special assessment (clause 18, clause 2, article 17 of Federal Law No. 125-FZ of July 24, 1998 “On Mandatory social insurance from industrial accidents and occupational diseases).

If the company has conducted a special assessment, it may have to make changes to employment contracts with employees.

It is necessary to amend the employment contract with the employee if the working conditions at his workplace have changed. For example:

1. when concluding an employment contract, working conditions were optimal or acceptable (confirmed by the results of attestation of workplaces), and according to the results of a special assessment, they were recognized as harmful or dangerous;
2. working conditions were harmful or dangerous (confirmed by the results of attestation of workplaces), and according to the results of a special assessment, they were recognized as optimal or acceptable.

In the first case, the employer is obliged to provide the employee with guarantees and compensation for work in new working conditions, and in the second case, the employee is deprived of guarantees and compensation for working in harmful or dangerous working conditions.

How to properly draw up an additional agreement with employees who have identified harmful working conditions?

The organization in the described situation must conclude additional agreements to employment contracts with employees. Reflect in them: a description of working conditions in the workplace, working hours, increased wages for working in harmful conditions, the procedure for granting and the duration of additional paid leave; provision of therapeutic and preventive nutrition, mandatory medical examination, etc.

How to correctly issue an order for the organization on the results of the conducted SOUT

There are no requirements in the Law on the content of the order, which is issued based on the results of a special assessment. Therefore, the company has the right to reflect in it the information that it deems necessary.

In certain cases, employers must declare that their workplaces comply with established rules and regulations and are not harmful or dangerous to employees. That is, if at the stage of IDENTIFICATION of potentially harmful and (or) dangerous production factors (see above the stages of the special assessment of working conditions) their presence is NOT DETECTED, then it will be necessary to issue a declaration of compliance with working conditions (part 1 of article 11 of Law No. 426-FZ). and the procedure for filling it out were approved by order of the Ministry of Labor of Russia dated February 7, 2014 No. 80n, which came into force on June 8, 2014.

Attention!

If when establishing according to the results of research (tests) and measurements of harmful and (or) hazardous production factors at workplaces of optimal and acceptable working conditions(grades 1 and 2, respectively) declaration of compliance with working conditions with state regulatory requirements is not carried out ().

In accordance with Article 7 of the Law of December 28, 2013 No. 426-FZ, the results of a special assessment can be used, in particular, for the following purposes:

• development and implementation of measures to bring working conditions in line with the regulatory requirements of labor protection;
• providing employees with personal protective equipment, as well as collective protective equipment;

ADDITIONAL RELATED LINKS

1. 
   What is more profitable - to conduct a special assessment of labor or pay additional contributions? How to apply an additional rate if an employee combines two types of hazardous work? Conducting an assessment of working conditions. And many more answers.
2. 
   Based on the results of a special assessment of labor, employers submit a declaration. The sample and form of such reporting and the procedure for filling it out were approved by order of the Ministry of Labor of Russia dated February 7, 2014 No. 80n.

Information updated 03/25/2015

Denis Shofshan, tax consultant at FondInfo LLC

The procedure and conditions for the assessment are determined by the Federal Law, which entered into force on January 1, 2014. A special assessment of working conditions is being carried out in accordance with the methodology approved, which entered into force on April 8, 2014. This means that in fact, specialized organizations received the right to conduct a special assessment of working conditions only on April 8, 2014. According to the results of the special assessment, classes and subclasses of working conditions at the workplaces of employees are established. For more information about what a special assessment is, whether the costs of its implementation can be taken into account in expenses, whether the results of a special assessment affect the amount of discounts on insurance premiums, etc., see the table at the end of the material.

Who needs a special assessment?

All employers are required to conduct a special assessment of working conditions (regardless of the taxation system and headcount workers). Moreover, all workplaces are subject to a special assessment, regardless of whether there are sources of danger in the workplace or not. Office jobs are also subject to special assessment. There are no legal exceptions for them. Previously, official bodies also insisted on attestation of workplaces if the employee spends more than half of the working time at the computer (letter from the Ministry of Labor of Russia).
A special assessment can be omitted only in relation to ():

• home workers;
• remote workers;
• workers employed by individuals who are not individual entrepreneurs.

A special assessment is carried out jointly by the employer and an organization that meets certain requirements ().

When to conduct a special assessment?

If prior to January 1, 2014, the company conducted a workplace certification, then its results are valid for five years from the date of completion. That is, a special assessment can not be carried out until December 31, 2018. However, it is necessary to conduct a special assessment outside the plan in the following cases (Article 17 of Law No. 426-FZ):

• commissioning of new jobs;
• obtaining an order from the state labor inspector to conduct an unscheduled assessment in connection with violations identified during the inspection by the labor inspectorate;
• change in the technological process, replacement of production equipment that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
• change in the composition of the materials and (or) raw materials used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
• change in the means of individual and collective protection used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
• 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 exposure of the employee to harmful and (or) dangerous production factors;
• availability of motivated proposals from elected bodies of primary trade union organizations or other representative body of employees to conduct an unscheduled special assessment of working conditions.

It is possible to conduct a special assessment of working conditions before the expiration of the results of attestation of workplaces according to own initiative(Clause 4, Article 27 of Law No. 426-FZ).

How have the surcharges changed?

Since 2015 add. insurance premium rates increased compared to 2014 and 2013. In table. 1 shows tariffs for organizations that have not carried out either attestation or special assessment of working conditions.

1. The amount of additional tariffs for insurance premiums (if neither attestation nor special assessment of working conditions was carried out)

Note.* Tariffs in the FSS and FFOMS under these conditions have zero values.

If, according to the results of a special assessment of working conditions, classes (subclasses) of working conditions were determined, then from the date of approval of the report on its conduct, a differentiated scale of additional rates for insurance premiums should be applied (see Table 2; and a letter from the Ministry of Labor of Russia).

2. Differentiated scale of additional tariffs for insurance premiums (if classes of working conditions are established)

What about the certification?

The results of workplace certification can be used to establish differentiated tariffs until December 31, 2018. This requires the simultaneous fulfillment of four conditions ():

• Certification established that working conditions in the workplace are harmful or dangerous.
• The certification has not yet expired.
• The results of certification are reflected in the documents that are drawn up no later than December 31, 2013 (letter from the Ministry of Labor of Russia).
• Certification documents are drawn up according to the rules, approved. Orders of the Ministry of Health and Social Development of Russia or.

If the results of the attestation are drawn up correctly, then the same classes and subclasses of working conditions that are in force now should be reflected in the attestation documents. There have been no changes in the legislation of the Russian Federation in this part. So, for example, if the working conditions were recognized as dangerous by the certification, then additional contributions should be charged for payments at the rate of 8% (see Table 2).
However, keep in mind that if, according to the results of the certification, working conditions were found to be optimal or acceptable, then additional contributions should be charged at fixed rates: 6 or 9%. Zero rates cannot be applied in this case. Contributions can be reduced to zero only based on the results of a special assessment (). It turns out that some employers may benefit from an early special assessment of working conditions in order to reduce insurance premium rates.

Reporting to the FIU

Considering that the results of a special assessment of working conditions affect the applicable rate of additional insurance premiums, from the 1st quarter of 2014, reporting to the Pension Fund of the Russian Federation in this part has been updated. So, in the quarterly calculation in the form of RSV-1 PFR, approved. , the following can be distinguished:

• section 2 is supplemented with a new subsection 2.4, which reflects information on insurance premiums at an additional rate depending on the class (subclass) of working conditions, which is established based on the results of a special assessment;
• columns 3 and 13 have been added to section 4, which reflect additional accrued additional contributions paid on the basis of the results of the special assessment ();
• in section 6 of subsection 6.7, the column "Code of a special assessment of labor" was added. The meaning of these codes can be found in Appendix No. 2 to the Procedure for filling out the calculation in the RSV-1 PFR form.

Reporting to the FSS

Table 10 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of employees at the beginning of the year” of section II of the calculation in accordance with Form-4 of the FSS, starting from the reporting for the 1st quarter of 2014, is filled in and submitted without fail (clause 2 The procedure for filling out form 4-FSS). This table has been updated in connection with the introduction of a special assessment of working conditions.

Table 10 reflects data on a special assessment of working conditions, as well as on mandatory preliminary and periodic medical examinations carried out at the beginning of the year (approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n). Moreover, if the policyholder has not yet expired attestation of workplaces for working conditions, then the table must be filled out based on the results of such attestation.

Important nuances of a special assessment of jobs

Question	Answer
What is a special assessment?	A special assessment of working conditions is a single set of measures to identify harmful and dangerous factors in the working environment and assess the level of their impact on the employee, taking into account the deviation of actual values ​​from established standards (). Based on the results of a special assessment, classes and subclasses of working conditions at workplaces are established ()
Who should conduct a special assessment?	A special assessment is carried out jointly by the employer and an organization that meets certain requirements. A civil law contract is concluded with such an organization ()
Which jobs are subject to special assessment?	All jobs are subject to a special assessment. Only working conditions are not evaluated (): - home workers; — remote workers; — employees employed by individuals who are not individual entrepreneurs
Does the special assessment affect the amount of the discount on insurance premiums for injuries?	Yes, the FSS authorities establish a discount depending on the safety of working conditions based on the results of their special assessment (“On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”)
What is the responsibility for not conducting a special assessment?	Violation of the established procedure for conducting a special assessment or failure to conduct it is a violation of labor legislation. The head (or other official) may be held liable in the form of an administrative fine from 5,000 to 10,000 rubles, the organization may be fined in the amount of 60,000 to 80,000 rubles. In case of repeated violation, the amount of sanctions increases significantly, and instead of a fine, officials may be temporarily disqualified, and the organization's activities may be suspended. If an accident occurs at the enterprise, then the absence of the results of a special assessment can serve as evidence of the employer's guilt. In this case, it is possible to bring the head to criminal liability for.
The organization applies the general system of taxation. Is it possible to take into account the costs of a special assessment when calculating income tax?	The costs of conducting a special assessment of working conditions can be taken into account as part of other expenses (). If income and expenses are recognized on an accrual basis, then they can be taken into account after accepting work on a special assessment (). If income and expenses are recognized on a cash basis, then expenses are taken into account after payment and acceptance of the work performed (and other expenses for conducting a special assessment of working conditions), see F. Taking into account that the costs of conducting a special assessment of working conditions are indirect costs, with the accrual method they reduce income tax in the reporting period in which they were made ()
Organizations apply special tax regimes (one company on the simplified tax system, the other on the UTND). Can the costs of a special assessment be taken into account in expenses when calculating a single tax?	If an organization applies the simplified tax system with the object of taxation "income", then the costs of conducting a special assessment will not affect the calculation of the single tax (). With the object of taxation "income minus expenses", it will also not be possible to take into account the costs. The fact is that such costs are not provided for in the closed list of costs that are taken into account when calculating the single tax under the simplified tax system (). If a company pays UTII, then the costs of conducting a special assessment of working conditions will also not affect the tax in any way, since it is calculated from imputed income indicators ()
Can the costs of a special appraisal be offset against the payment of insurance premiums?	Cash costs for a special assessment can be set off against the payment of injury premiums. This is provided for by the order of the Ministry of Labor of Russia dated February 20, 2014 No. 103n. You can set off a maximum of 20% of the amount of contributions

On the Declaration of Conformity and payment of a special assessment at the expense of the Social Insurance Fund

• If, according to the results of a special assessment, working conditions are found to be optimal or acceptable, then the company must submit a special declaration to the labor inspectorate at its location. Its form and submission procedure have been approved. It was registered by the Ministry of Justice of Russia on May 22, 2014 under No. 32387 and entered into force on June 8, 2014.
  Read about how to choose an "appraiser" and submit a declaration of conformity.
• The costs of the special assessment can be offset against the payment of contributions for injuries, but not more than 20% of the amount of contributions. This is provided for, which was registered with the Ministry of Justice of Russia on May 15, 2014 under No. 32284 and entered into force.
  Read about how to pay for a special assessment of working conditions and other safety measures at the expense of the FSS.

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

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

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

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

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

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

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

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

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

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

From the history of the issue

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

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

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

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

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

1st class - optimal;

2nd class - acceptable;

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

4th class is dangerous.

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

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

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

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

In accordance with Federal Law N 421-FZ in Labor Code The Russian Federation has made changes that abolish the procedure for attesting workplaces for working conditions and introduce a procedure for a special assessment of working conditions.

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

The specified Methodology was approved by order of the Ministry of Labor of Russia dated January 24, 2014 N 33n and is on state registration in the Ministry of Justice of Russia. At the same time, the results of certification of workplaces in terms of working conditions are valid for 5 years from the date of its completion, but no more than until December 31, 2018 and can be used by employers for the purposes established by Federal Law N 426-FZ, with the exception of exemption from payment of insurance contributions to the Pension Fund of the Russian Federation at an additional rate.

The concept of a special assessment of working conditions

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

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

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

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

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

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

The procedure for conducting a special assessment

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

— preparation for a special assessment of working conditions;

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

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

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

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

Preparatory stage

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

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

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

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

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

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

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

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

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

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

These are understood as jobs that simultaneously meet the following conditions:

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

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

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

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

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

Identification of harmful conditions

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

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

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

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

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

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

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

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

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

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

Classification of working conditions

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

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

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

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

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

Declaration of Conformity

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

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

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

In relation to such workplaces, a declaration of compliance of working conditions with state regulatory requirements for labor protection is submitted to the labor inspectorate. The form and procedure for submitting such a declaration will be approved by the Ministry of Labor of the Russian Federation.

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

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

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

Results of a special assessment of working conditions

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

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

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

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

— protocols for evaluating the effectiveness of PPE;

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

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

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

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

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

The frequency of the special assessment

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

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

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

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

Option 1

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

Table 1

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

table 2

Option 2

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

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

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

Option 3

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

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

Table 3

Option 4

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

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

Table 4

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

Pension rights in transition

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

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

Novels of labor legislation

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

The conditions on guarantees and compensations for work with harmful and (or) dangerous working conditions have become mandatory for inclusion in the employment contract, if the employee is hired in appropriate conditions, indicating the characteristics of working conditions at the workplace, as well as working conditions at a particular workplace . To the number additional conditions the employment contract includes an agreement on additional non-state pension provision for an employee (Article 57 of the Labor Code of the Russian Federation).

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

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

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

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

New rules for extra leave

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

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

Conclusion

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

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

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

A special assessment of working conditions is a set of measures to detect potentially harmful or dangerous factors in the working environment and the labor process, as well as to assess the level of their impact on employees. The special assessment replaced the previously valid workplace certification.

Security without hazardous conditions employee labor is one of the main duties of the employer, and it is provided for in article 212 of the Labor Code of the Russian Federation. The rates of insurance premiums for employees depend on the category to which jobs are assigned based on the results of a special assessment. The higher the risk of occupational diseases or injuries at work, the greater the amount the employer will have to pay.

Additionally, according to the results of the special assessment:

• employees are provided, if necessary, with overalls and means of individual and collective protection;
• free therapeutic and preventive nutrition of employees is provided;
• preliminary and periodic medical examinations are carried out;
• additional guarantees and compensations are introduced for workers employed in dangerous and harmful working conditions.

Legislation governing the special assessment of working conditions

In addition to Article 212 of the Labor Code of the Russian Federation, which specifies the obligation of employers to conduct a special assessment, there is the federal law dated December 28, 2013 No. 426-FZ “On a special assessment of working conditions”. The assessment methodology itself was approved by order of the Ministry of Labor dated January 24, 2014 No. 33n.

There are also many additional legal acts:

• intersectoral and sectoral labor protection rules;
• state sanitary and epidemiological rules and regulations;
• labor safety standards;
• standard instructions for labor protection on certain types activities (for example, electricians, gas-electric welders, millers, etc.)

Responsibility for failure to conduct or violation of the conditions of the special assessment may be administrative under Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation (fine for individual entrepreneurs from 5 to 10 thousand rubles, for organizations from 60 to 80 thousand rubles) and criminal under Art. 143 of the Criminal Code of the Russian Federation (if this entailed the infliction of grievous bodily harm or death of the employee).

What jobs should be assessed?

A special assessment of working conditions does not need to be carried out only in relation to homeworkers and teleworkers, all other workplaces should be assessed for their safety and compliance with labor protection standards. Compared to the attestation of workplaces, which was in effect until January 1, 2014, special assessment is a more global and large-scale phenomenon, and affects all employers, regardless of the legal form and number of employees.

It is also necessary to assess the working conditions of workers who have a traveling nature of work (drivers, couriers, sales representatives, agents, etc.) or do not have a fixed workplace (security guards). You will have to make sure that working conditions are safe even for the director, whose workplace is located at the home address, if the LLC is registered at this address. But an individual entrepreneur in relation to himself should not conduct a special assessment.

Please note: if your employees provide services, then a special assessment of the working conditions of their workplaces is not carried out, because. in fact, they are not workers, but only executors. Labor law does not apply to them.

The cost of assessing one workplace by a specialized organization starts from 1,500 rubles, therefore, the more jobs created, the more expensive it will cost the employer. True, there is an opportunity to save on the services of appraisers if several jobs are recognized as similar.

It means that:

• workplaces are located in the same type of industrial premises;
• the premises are equipped with the same systems of ventilation, air conditioning, heating, lighting;
• employees work in the same profession, position, specialty;
• work functions, working hours, technological process are of the same type;
• the same equipment, tools, raw materials and materials are used in the work;
• employees are provided with the same personal protective equipment.

For such jobs, it is enough to estimate only 20% of their number, but not less than two.

Commission for conducting a special assessment of jobs

The employer must organize a special assessment of working conditions, as well as bear the financial costs of it. The special assessment itself is carried out by independent organizations that have accreditation, but before inviting appraisers, the employer must create its own commission. The number of members of the commission should be odd, and it should include representatives of the employer, including a labor protection specialist, and an elected trade union organization or other representative body of employees (if any).

The Commission draws up a list of jobs to be assessed; approves the schedule for its implementation; prepares workplaces for a special assessment (checks the operation of equipment and tools, heating, air conditioning, ventilation and lighting systems).

It is not very clear how to create a commission individual entrepreneurs with one or two employees, or in the case of an LLC in which the director is sole founder and an employee. There is still no wide practice of conducting a special assessment for such small structures, but at the end of 2014 legislative initiatives were submitted to abolish its obligation for. These initiatives did not pass, but the very fact of their appearance suggests that the law on special assessment has not been fully developed and will cause difficulties in its implementation in practice.

Who conducts a special assessment of working conditions?

The special assessment is carried out under an agreement with the employer by independent organizations that have at least five certified experts on staff (at the same time, at least one expert must have a specialized higher medical education) and an accredited testing laboratory.

The Ministry of Labor maintains state registers of experts and organizations that have the right to assess working conditions, so you need to contact only those appraisers whose contacts are on the official website of the Ministry of Labor.

For violation of the procedure for a special assessment of working conditions, not only employers, but also appraisers bear quite serious administrative responsibility (according to Article 14.54 of the Code of Administrative Offenses of the Russian Federation):

• officials - from 20 to 30 thousand rubles, in case of repeated violation from 40 to 50 thousand rubles;
• for organizations - from 70 to 100 thousand rubles, in case of repeated violation from 100 to 200 thousand rubles.

How is a special assessment of working conditions carried out?

Experts independent organization conducting a special assessment, determine the presence of potentially harmful or hazardous production factors in the workplace:

• physical (noise, electromagnetic fields, ultrasound, radiation, vibration, temperature, illumination);
• biological (bacteria, spores of microorganisms);
• chemical (substances in the air of the working area and settling on the skin of workers);
• sensory (nervous) tension of the labor process;

If such factors are identified, then their actual values ​​are measured, as a result of which classes of working conditions (optimal, permissible, harmful and dangerous) and their subclasses are established. The amount of additional insurance contributions to the Pension Fund of the Russian Federation will be from 0% for the optimal class and up to 8% for the dangerous one.

Based on the results of the special assessment, experts prepare a report, which must be approved by the employer's commission. The report must be familiarized with the report within 30 days against the signature of the employees, and if the employer has an official website, then it must also be published on the website for free review. Expert organization submits the report to the labor inspectorate. If, according to the results of the special assessment, no harmful or hazardous production factors were identified, then such workplaces are recognized as safe, and for them the employer also submits a declaration of compliance of working conditions with regulatory requirements within 30 days (regardless of the report submitted by the experts).

The declaration is submitted in the form and in the manner approved by the order of the Ministry of Labor dated February 7, 2014 No. 80n. It is valid for five years, but if during this period an accident occurs at a workplace recognized as safe, or an occupational disease is detected in an employee, then an unscheduled special assessment will need to be carried out.

When to conduct a special assessment of working conditions

The results of the special assessment, as well as the previous certification of workplaces, are valid for five years. If the employer has already carried out certification of workplaces before the end of 2013, then until its validity period has expired, you can not conduct a special assessment of these places. At the same time, for new jobs, in addition to certified ones, this will need to be done within six months.

If the employer has not carried out certification of workplaces, then the special assessment can be carried out in stages, most importantly, complete it no later than December 31, 2018 (Article 27 (6) of the Law of December 28, 2013 N 426-FZ). True, it can be delayed so long only for those jobs that are not “harmful” (not included in the lists No. 1 and No. 2 with early retirement and do not imply guarantees and compensation for work with harmful and dangerous conditions).