Workplaces are certified. The procedure for certification of workplaces for working conditions - Rossiyskaya Gazeta. The procedure for attestation by law

A special assessment of working conditions is a set of measures to detect potentially harmful or dangerous factors working environment and work process, as well as assessing the level of their impact on workers. The special assessment replaced the previously valid certification of workplaces.

Ensuring safe working conditions for an employee is one of the main duties of an employer, and it is provided for by Article 212 of the Labor Code of the Russian Federation. The rate of insurance premiums for employees depends on which category the jobs will be assigned to according to the results of a special assessment. The higher the risk of occupational disease or injury at work, the more 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 medical and preventive nutrition for employees is provided;
preliminary and periodic medical examinations are carried out;
introduced additional guarantees and compensation for workers employed in hazardous and harmful conditions labor.

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, the federal law of December 28, 2013 No. 426-FZ "On special assessment of working conditions" is in force. The assessment methodology itself was approved by order of the Ministry of Labor dated January 24, 2014 No. 33n.

There are also many additional regulatory legal acts:

cross-sectoral and sectoral OSH regulations;
state sanitary and epidemiological rules and regulations;
labor safety standards;
standard instructions on labor protection for certain types of activities (for example, electricians, gas-electric welders, milling cutters, etc.)

Responsibility for not carrying out or violating 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 certification of workplaces, which was valid until January 1, 2014, the special assessment is a more global and large-scale phenomenon, and affects all employers, regardless of the organizational and 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). We'll have to make sure that working conditions are safe, even for a director whose workplace is located at the home address if the LLC is registered at this address. But an individual entrepreneur should not carry out a special assessment in relation to himself.

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 performers. Labor legislation does not apply to them.

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

It means that:

workplaces are located in the same type of production facilities;
the premises are equipped with the same ventilation, air conditioning, heating, lighting systems;
employees work in one profession, position, specialty;
labor functions, working hours, technological process are of the same type;
the work uses the same equipment, tools, raw materials and materials;
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 workplaces

Organize special assessment working conditions, as well as the employer must bear the financial costs for it. The very special assessment is carried out by independent accredited organizations, but before inviting assessors, the employer must create its own commission. The number of members of the commission must be odd, and its composition includes representatives of the employer, including a labor protection specialist, and an elected trade union organization or other representative body of workers (if established).

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

It is not very clear how to create a commission for 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 worked out and will cause difficulties in its implementation in practice.

Who conducts a special assessment of working conditions?

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

The Ministry of Labor maintains state registers of experts and organizations entitled to assess working conditions, so you need to contact only those assessors 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 a rather 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 a repeated violation from 40 to 50 thousand rubles;
for organizations - from 70 to 100 thousand rubles, in case of a repeated violation from 100 to 200 thousand rubles.

How is the special assessment of working conditions carried out?

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

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

If such factors are identified, then their actual values are measured, based on the results of which the classes of working conditions (optimal, permissible, harmful and hazardous) and their subclasses are established. The amount of additional insurance premiums to the Pension Fund will be from 0% for the optimal class and up to 8% for the dangerous one.

Based on the results of the special assessment, the experts prepare a report, which must be approved by the employer's commission. It is necessary to familiarize the employees with the report within 30 days against the signature, and if the employer has an official website, then it is also necessary to publish it on the website for free review. The expert organization submits the report to the labor inspectorate. If, according to the results of the special assessment, no harmful or dangerous production factors were identified, then such workplaces are recognized as safe, and the employer also submits a declaration of conformity of working conditions to 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 employee has an occupational disease, then an unscheduled special assessment will have 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 expires, it is possible not to carry out 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 the certification of workplaces, then the special assessment can be carried out in stages, the main thing is to complete it no later than December 31, 2018 (Article 27 (6) of the Law of December 28, 2013 N 426-FZ). True, it is possible to delay so long with its implementation only for those jobs that are not “harmful” (they are not included in lists No. 1 and No. 2 with early retirement and do not imply guarantees and compensation for working in harmful and dangerous conditions).

02.10.18 130 704 6

Amazing business adventure with salaried employees

Until December 31, 2020, everyone who has wage-earners must conduct a special assessment of jobs.

Natalia Human

made a special estimate

The legislator established a five-year transition period for the phased implementation of the SAUT - it ended on December 31, 2018. Therefore, employers had to conduct a special job assessment before January 1, 2019. But those who performed the SAUT in 2015 must undergo the procedure again until December 31, 2020, because the special assessment is carried out at least once every five years.

This article is for small businesses and individual entrepreneurs, because the large ones themselves know everything.

In fact, it is not enough to conduct a special assessment - you still need to fill out a declaration and submit it to the labor inspectorate. And this is where the nuances begin.

This spring, I did a special appraisal at a small real estate agency. It was necessary to evaluate four office spaces located in the center of St. Petersburg, I had a spare time. As a result, I paid R 6,000 for the assessment of four jobs and was satisfied. I'll tell you in order.

What is a special assessment of working conditions

SAUT is an assessment of workplaces: experts determine harmful production factors and assess how the indicators in production correspond to the standards.

There is a law according to which organizations with employees must conduct a special assessment of workplaces, abbreviated as SOUT. Based on its results, the class of working conditions is determined. Depending on the class, fees are counted, overalls are purchased or, for example, additional lamps are installed.

When conducting a special assessment, harmful factors are evaluated, not aesthetics. The expert will pay attention to noise, dust or lack of light, but not to the color of the walls or the quality of the door fittings. They can also measure the severity of labor, chemical, biological factors. But usually this applies to complex manufacturing enterprises.

Are they choking business with checks again?

A special assessment of working conditions is, let's face it, a headache. A lot of fuss, paperwork and formalities.

But it also has a meaning: SOUT helps to make sure that employees work in normal conditions, they have something to breathe, radioactive lime does not fall on them, and their eyes do not flow out because of the dusk in the office.

Who should conduct

Any business in which employees work should evaluate jobs. All places where people work are subject to assessment: in the office, in the kitchen, in a cafe, in sewing workshop and in the furniture industry.

The assessment is carried out by specialized firms. An expert of such a company comes to the office or to production, checks everything, and then writes a report. Based on this report, you fill out and submit a declaration to the labor inspectorate.

Who Shouldn't Assess Working Conditions

Companies without employees. Let's say the only employee in a company is the CEO. He works from home, because there is no office space. Then there is no subject of assessment, which means that it is not needed.

If an individual entrepreneur does not have employees, then there is no need to evaluate anything either.

Companies without jobs- all employees are remote. There is no need to evaluate the workplaces of telecommuters and home-based workers: if, for example, a designer or seamstress works at home and this is spelled out in their employment contract, there is no need to conduct an assessment. No need to rate vacancies- this is when there is a place, but no one works on it.

Ordinary people. The procedure does not apply individuals: if you have a private chef or personal assistant, whom you pay as an individual, then you do not need to carry out the procedure either.

Nuances

Sometimes a special estimate is needed, but a declaration is not needed: this mainly applies to all kinds of industries, cafes and restaurants. Or any business where harmful or dangerous factors are found - here you need to act differently, but this is a topic for a separate article.

What is the time frame for the special assessment

The special assessment should be carried out at least once every five years. For example, if you performed SAUT in August 2015, you must re-pass the procedure no later than August 2020. And you will have 30 working days from the date of approval of the report to complete and submit a declaration on the SAWS.

Responsibility for failure to conduct a special assessment - a fine of up to 200,000 RUR

For those who do not want to make a special assessment, fines are provided. First time:

the general director or individual entrepreneur will pay from 5,000 to 10,000 rubles;
legal entity - from 60,000 to 80,000 rubles.

Repeated violation (failure to conduct a special assessment of working conditions) will cost:

the general director - a fine from 30,000 to 40,000 R or disqualification (ban) to lead for a period of 1 to 3 years;
a legal entity will have to respond with an amount of 100,000 to 200,000 RUR or with a suspension of activities for a maximum of 90 days;
The individual entrepreneur will pay a fine as a general director - up to 40,000 R, but his activities will be suspended as a company.

How often and how much SOUT works

The validity period of the SOUT declaration is 5 years. We consider from the date of entering information about the results of the assessment in information system accounting. In most cases, this period will be automatically extended for another 5 years. But the assessment will need to be repeated if:

An employee suffered an industrial accident.
The employee was diagnosed with a disease that appeared due to harmful or dangerous factors at work.
During the inspection, the labor inspectorate revealed violations of labor protection standards.
In these cases, in addition to the termination of the declaration of conformity, an unscheduled special assessment of working conditions will have to be carried out. Another unscheduled special assessment will be required if new jobs have appeared or the office has changed. From January 1, 2020, the employer can also conduct an unscheduled audit if the employee sends him comments and objections regarding the results of the special assessment at his workplace.

Procedure for assessing working conditions

For myself, I divided the whole process into three steps:

Preparation - selection of a contractor, collection of documents. Carrying out - research and obtaining documents from the organization. Submission of reports - filling out a declaration, notifying employees. Let's take a closer look at each of the steps.

Choose an executor, issue an order and approve the list of places

Workplaces are evaluated by special people who have the equipment and knowledge for this. An entrepreneur cannot do it for himself. The contractor must have accreditation - it can be checked on the website of the Ministry of Labor.

Immediately - in the section "Register of experts of organizations conducting a special assessment of working conditions" - you can check the certification of the expert who will conduct the SAWS.

The total number of places - the less, the more expensive.
Office location - going to the industrial zone on the outskirts of the city will be more expensive.
Difficulty of assessment - if you are assessing not an office, but, for example, clothing industry, then additional measurements of noise and severity of the labor process will be required, it will be more expensive.
Urgency.

I called a dozen companies, chose three with a normal price for me, checked that they had accreditation, and then remembered in which company out of three they spoke to me more friendly on the phone. I signed a standard contract with this company.

In parallel with the conclusion of the contract, it is necessary to create a commission to conduct a special assessment of working conditions. It sounds loud, but in fact, you need to draw up and sign an order with the CEO, which lists the composition of the commission from the company's employees.

Before starting the procedure, it is necessary to draw up and sign at the commission a list of places that are subject to assessment, and draw up a schedule for the SAUT. The schedule does not have any fixed form, you draw it up like all other internal documents.

Neither the order, nor the schedule, nor the list of places need to be handed over anywhere. They are kept along with other documents in a fat daddy at the accountant's. This is what these documents look like for me.

The order, the schedule and the list were drawn up personally by me, for example. The design may differ from yours. It is not regulated in any way, but the documents themselves must be for order.

Obtaining an opinion

There are two stages in the assessment of workplaces: identification, and then measurements and research.

Identification. First, the expert examined the premises, talked with employees and their immediate supervisor: for example, he asked how much time they spend at the computer. The challenge was to understand what the workflow is and what measurements or research would be required.

You agree on the time in advance - it is important that employees are at their workplaces and that the commission members indicated in the order are present. The expert will need to show:

The list of jobs and the jobs themselves.
Working hours of employees.
Equipment that employees work with.

After the examination, the expert said that there would be one factor to measure - the illumination. The commission agreed and we set a date for a new meeting.

Measurements and research. An expert comes and takes measurements at the workplace. In our office, it was necessary to measure the "parameters of the light environment": is there enough light in the room to work at the computer. For the study, the expert brought a light meter and measured the level of artificial lighting.

The expert described the results in the measurement protocol and set the class of working conditions. In total, there are 4 classes of working conditions:

Optimal (first class).
Allowed (second grade).
Harmful (third class), there are also subclasses.
Dangerous (fourth grade).

The class affects the level of guarantees and compensations provided to workers engaged in production with harmful factors. We have set the second class in our office - these are acceptable working conditions.

The expert enters the class of working conditions into the map, and then makes a report. The deadline for preparing the report is specified in the contract. In my case, the contract stated 30 calendar days after the receipt of our payment, and I received the documents exactly on time.

The report should contain:

Information about the organization evaluating workplaces, copies of the accreditation certificate and the scope of accreditation.
The list of workplaces where the assessment was carried out, with a listing of the detected harmful factors.
Research and measurement protocols.
Special grade cards.
Consolidated statement of the results of SOUT and a summary table of classes of working conditions.
List of recommended actions to improve conditions, if necessary.
Expert opinion.

The report must be approved and signed by the chairman and members of the commission.

Submit a declaration

The expert gives you a report for approval, and you sign it. In our case, we received the conclusion on May 15, and on May 16 it was signed by the CEO. Within three business days after approval, you must notify the organization that evaluated the jobs by any means available. We have sent a scan of the signed title page of the report by email.

After that, the organization conducting the SAUT sends a report on the special assessment to the FSIS (Federal state system accounting of the results of the SOUT) and within three working days informs the customer about it. All these actions - during the term of the contract.

In places where nothing harmful and dangerous was found, a declaration of conformity is submitted. There are exceptions, for example, for medical, educators, for the list of exceptions, see clause 6 of Art. 10 of Law 426-FZ. The employer is obliged to submit the declaration. The deadline for submission is 30 working days from the date of approval of the report.

You need to serve in Rostrud:

personally;
by mail in a valuable letter with a list of attachments and delivery notification;
if there is a qualified electronic signature, then you can fill out the declaration directly on the Rostrud website.

Results of assessment of working conditions

The organization that conducted the SAWS draws up the results of the assessment in the form of a report.

What to do following the results of SOUT

Working conditions class	What an employer should do	Examples of	Normative base
	Pay additional contributions to the FIU	Maximum tariff - 8% of salary in hazardous conditions	clause 3 of Art. 428 Tax Code
	Provide workers with guarantees and compensation	- If the working conditions are dangerous or of the third - fourth degree of hazard - reduce work time; - if the working conditions are dangerous or of the second - fourth degree of hazard - provide an additional annual paid leave; - increase wages	nn. 6 p. 1 of Art. 7 of Law No. 426-FZ
	Improve working conditions for employees	- Install protective and signaling devices; - to reduce gas pollution, dustiness of the air; - improve lighting	nn. 6 p. 2 art. 4 of Law No. 426-FZ
	Provide employees with personal and collective protective equipment		nn. 3 p. 1 of Art. 7 of Law No. 426-FZ
	Provide workers with milk or other equivalent food		Art. 222 of the Labor Code of the Russian Federation
Second or first class: acceptable or optimal working conditions	Monitor working conditions and timely eliminate factors that may affect the level of safety	- Change burnt out bulbs in time; - monitor the state of ventilation; - provide cleaning	nn. 1, 4 p. 1 art. 7 of Law No. 426-FZ

Fourth or third grade: hazardous or harmful working conditions

What an employer should do

Pay additional contributions to the FIU

Maximum tariff - 8% of salary in hazardous conditions

What an employer should do

Provide workers with guarantees and compensation

Assessment of workplaces

In accordance with Article 212 Labor Code Russian Federation " The employer is responsible for ensuring safe working conditions and labor protection. The employer is obliged to ensure the certification of workplaces for working conditions with the subsequent certification of the organization of work on labor protection. "

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

Assessment of workplaces on working conditions includes a hygienic assessment of working conditions, an assessment of injury safety and the provision of workers with personal protective equipment (hereinafter - PPE) (paragraph 2 of the order of the Ministry of Health and Social Development No. 569 of 31.08.2007).

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

Working environment factors: physical, chemical, biological.

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

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

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

The main factors of the labor process

The main factors of the labor process, i.e. factors constantly present at any workplace include the severity and (or) intensity of work, as well as injury safety. From production factors or factors environment workplaces will be present: illumination of the workplace (work surface), usually indoors and microclimate parameters both indoors and in an open area.

Basic documents on the basis of which certification of workplaces is carried out

1 Decree of the Russian Federation of 20.11.2008 No. 870 "On the establishment of a reduced duration of working hours, an additional annual paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) hazardous and other special conditions labor ".

2 Order of the Ministry of Health and Social Development of August 31, 2007 No. 569 "On approval of the Procedure for conducting workplace certification on working conditions ".

3 Р 2.2.1766-03 Guidance on the assessment of occupational health risks for workers. Organizational and methodological foundations, principles and evaluation criteria.

4 P 2.2.2006-05 Guidance on the hygienic assessment of the factors of the working environment and the labor process.

5 Methodical instructions... Assessment of workplace injury safety for the purpose of their appraisals on working conditions.

The rest of the documents used for measuring and assessing production factors, injury safety and provision of PPE and overalls: POT, GOST, SanPiN, SP, RD, SN, TI, TON, etc.

What are the consequences of a conducted or not conducted AWP?

Conducted AWP. If, as a result of an automated workstation on WT, workplaces with harmful and dangerous conditions have been identified, then the employer must take measures to improve working conditions at these workplaces. For this, an action plan is being developed to improve working conditions.

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

Possibility to reduce the cost of payments and milk dispensing.

Guarantees in case of presentation of claims by employees.

Not holding workplace certification threatens with fines established by the Code of Administrative Offenses. An official is fined in the amount of 1 to 5 thousand rubles, a legal entity - from 30 to 50 thousand. violated labor laws, then you will be fined, but if within a year you are caught again on the same one, then the inspector is obliged to send the materials to court. And already in court the question of disqualification of the head for a period of one to three years will be raised.

Certifying organizations.

The organization involved in the certification of workplaces for working conditions must have the following package of documents:

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

2) unexpired certificates, certificates, certificates of completion of training and confirming the knowledge of laboratory personnel to carry out measurements of factors of the working environment and the labor process in specialized institutions.

No less important when choosing an organization for certification of workplaces is the experience of working in certification of workplaces in the area (industry) to which the certified organization belongs.

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

2. Agreement with the certification organization.

Non-stationary or non-permanent jobs

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

A fickle workplace - The place where the worker is a smaller part (less than 50% or less than 2 hours continuously) of his working time.

What factors should be assessed in the workplace and how can they be determined?

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

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

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

Application of the results of certification of workplaces for working conditions.

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

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

2) assessment of occupational risk as the likelihood of injury (loss) of health or death of an employee associated with the performance of his duties under an employment contract and in other cases established by law, control and management of occupational risk, which imply an analysis and assessment of the health status of an employee in causal communication with working conditions, risk communication to subjects labor law, monitoring the dynamics of risk indicators, as well as taking measures to reduce the likelihood of damage to the health of employees;

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

4) the provision of free certified special clothing, special footwear and other PPE, as well as washing and neutralizing agents in accordance with the established norms;

5) preparation statistical reporting about working conditions;

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

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

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

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

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

11) consideration of the issue of suspension of the operation of buildings or structures, machinery and equipment, implementation certain types activities (works), provision of services due to an immediate threat to the life or health of employees;

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

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

14) justification of labor restrictions for selected categories workers;

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

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

17) creating a databank of existing working conditions at the organization level, municipality, the executive body of the constituent entity of the Russian Federation and federal level;

18) carrying out activities to implement federal body the executive branch authorized to conduct state supervision and control over the observance of labor legislation and other normative legal acts containing labor law norms;

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

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

SpecEvaluation of labor is a single set of consistently implemented measures to identify harmful and (or) hazardous production factors and assess the level of their impact on the employee. Based on 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

The procedure for the new procedure for assessing working conditions is 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 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. V general case the results of the certification carried out before January 1, 2014 are valid for five years from the date of completion of this certification (except for cases when a special assessment of the working conditions of workers must 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 it to the labor inspectorate. Previously, only places without harmful factors were included in the declaration. Companies now declare jobs with optimal or acceptable working conditions.
The law applies to relationships from January 1, 2014. That is, companies have the right to clarify a previously submitted declaration. To do this, fill out a new form taking into account the changes, and write in the header that these are updated reporting.
The declared places may not be re-evaluated. The company will submit a new report, which will be valid for another five years. The benefit is valid provided that there are no accidents and occupational diseases. Otherwise, a new assessment is needed.
Change of the name of the employee, the name of the workplace, reorganization of the legal entity

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Special assessment of working conditions

Special assessment of working conditions is a single set of measures to identify harmful and dangerous factors of 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 of 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 workplace of employees are established (clause 2 of 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:

homeworkers;
teleworkers;
employees who have entered into 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 in relation to the working conditions of civil servants and municipal employees may additionally be regulated by federal and regional laws, other regulatory legal acts (clause 4 of article 3 of the Law of December 28, 2013 No. 426-FZ).

Even if employees constantly work at the customer's territory, 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 of article 8 of the Law of December 28, 2013 No. 426-FZ). Otherwise, if the organization does not conduct a special assessment of labor in relation to such employees, the organization will violate the requirements of labor legislation. For this, administrative responsibility may threaten.

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

A special assessment of the working conditions of workers must be carried out by all employers, as well as those who have recruited employees.

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

Individuals without the status of an individual entrepreneur who have hired workers do not carry out 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 part 5 of this article, the validity period of this declaration is considered extended for the next five years.

For 5 years, there have been 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 05/01/16, which is in force from 05/01/2016.

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

In the absence of industrial accidents and identified occupational diseases, the validity period of the SOUT declaration is extended for another five years. Does the employer have to submit to the labor inspectorate any documents that confirm the terms of the renewal 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 30.08.19 No. 15-1 / OOG-1968.

If during the period of validity of the declaration no accidents or occupational diseases were detected, then its validity period is automatically extended by five years. The term for a special assessment of working conditions at the declared workplaces is also postponed for five years. It is not required to document the terms of extending the declaration and carrying out the next planned special assessment of working conditions.

The new company did not conduct a special assessment

Special assessment needs to be carried out 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. for the fact that she did not conduct a special assessment. Supreme Court canceled the decision on the fine, since the inspectors did not take into account the specifics of the jobs provided for staffing table companies.

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.
the company has no reason to conduct an unscheduled special assessment. It is carried out in the cases established by the Federal Law dated December 28, 2013 No. 426-FZ.

The judges indicated that the company has the right to conduct a special assessment of its workplaces in stages. The main thing is to complete it by 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 is carried out at the workplace, benefits and compensation for work in harmful and dangerous conditions are set to.

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

1 ... Can independently attribute working conditions to harmful and establish compensation for employees on the basis of the list approved by the decree of the USSR State Committee for Labor and the Presidium of the All-Union Central Council of Trade Unions of 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 an employee's early retirement pension depends on 2 conditions:

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

This rule applies from 01.01.2013. Accordingly, the question of including the period of work in the preferential length of service before the SAWS 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 preferential professions, and you will need to deduct, as if a special assessment has not been carried out.

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

2 ... Can specify in the employment contract that the working conditions are acceptable, and do not establish compensation, but 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, which gives the right to early retirement.

It should be borne in mind that if the 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, will be 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 certification of workplaces and a special assessment, data on working conditions at the workplace do not need to be entered into an employment contract. However, this position contradicts 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 the working conditions at the employee's workplace is already a violation of labor legislation, for which the employer can be held liable.

It is necessary to carry out a special assessment of working conditions at temporary or seasonal workplaces

A special assessment of working conditions must 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 the assessment, in a letter dated 20.08.17 No. 15-1 / OOG-2410.

At the workplaces of employees, except for homeworkers and "remote workers", a special assessment is mandatory. In this regard, the employer must carry out 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 IN 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 01.24.2014 N 33n. According to this standard, all studies and measurements within the framework of the SAWS should be carried out during the implementation of regular production (technological) processes. This means that SAUT should be carried out at a temporary or seasonal workplace during the period of conducting production activities on it (Letter of the Ministry of Labor of Russia dated 06/07/2017 N 15-1 / OOG-1568).

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The organization conducting the special assessment. Specialized Labor Appraiser

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

she must be an independent person in relation to the employer;
in its statutory documents, a special assessment of working conditions should be spelled out as the main type of 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 who work under an employment contract and have an expert certificate for the right to perform work on a special assessment of working conditions, including at least one expert who has higher education in one of the specialties; doctor on general hygiene, occupational health doctor, doctor for sanitary and hygienic laboratory research;
In the organisation there must be a testing laboratory(center), which is accredited by the national accreditation body of Russia in the order, established by law RF, and the area of accreditation of which is research (testing) and measurements of harmful and (or) dangerous factors of the working environment and the labor process.

The procedure for admitting organizations to conduct 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 to conduct a special assessment of working conditions at workplaces is established by the Government of the Russian Federation.

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Special Assessment Commission

To organize and conduct a special assessment of working conditions, the employer needs to create a commission. The number of commission members must be odd. The employer also approves a schedule for a special assessment of working conditions. The employer approves the composition and procedure for the activity of the commission by order. The commission is chaired 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 of article 9 of the Law of December 28, 2013 No. 426-FZ).

How to form a commission to conduct a special assessment for a solo entrepreneur or organization with one employee director

If the entrepreneur or the organization does not have employees, then you will not have 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 a duty 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 on labor contracts(part 4 of article 20 of the Labor Code).

Therefore, if an entrepreneur works alone and he does not have hired personnel, then there is no need to conduct a special assessment. An entrepreneur is not an employer for himself. Therefore, you will not 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 a duty to conduct a special assessment. The same goes for an organization that has, for example, one director who is employed. This only employee will be part of the commission that needs to be formed. The minimum number of participants in the commission is not established by law, it is only stipulated that there should be odd amount... When the only employee is the director, he will head the commission for conducting the special assessment, since he is the governing body of the organization acting as the employer in labor relations(Clause 2, Article 8, Clause 1, 4, Article 9 of the Law of December 28, 2013 No. 426-FZ, Part 8, 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 participants jointly make a decision. And one person makes the decision alone. And therefore it makes no sense to form a commission. But we note that the law does not directly say about this, there are no official explanations from the department either. To avoid unnecessary disputes with the auditors, it is easier to write a "piece of paper" and issue an order for a special assessment, which should describe the composition of the commission.

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 again, the commission will be headed by a director - an employee of the organization. This is stated in clauses 1, 3 and 4 of article 9 of the Law dated 28.12.2013 No. 426-FZ.

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

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Similar jobs

Jobs that simultaneously have the following features are recognized as similar:

profession or position of the same name;
fulfillment of the same professional duties while maintaining the same type of technological process in the same operating mode;
use of the same type of production equipment, tools, fixtures, materials and raw materials;
work in one or several similar premises;
use of the same type of ventilation, air conditioning, heating and lighting systems;
the same arrangement of objects (production equipment, Vehicle etc.) at the workplace;
equal provision of personal protective equipment.

When identifying similar jobs, it is sufficient to carry out 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, they fill out one card for a special assessment of working conditions and develop a single list of measures to improve the working conditions and safety of employees.

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, out of the number of 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. Frequency of assessment: 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 conduct of a special assessment of working conditions.

For some workplaces, a special procedure for conducting a special assessment of working conditions is applied. The list of such jobs was approved by Decree of the Government of the Russian Federation No. 290 dated April 14, 2014. And the procedure for conducting a special assessment will be approved by the Ministry of Labor of Russia during 2014.

The results of the studies (tests, measurements) are drawn up in protocols in relation to each of the harmful and (or) hazardous production factors that are subjected to such operations.

Based on the results of such studies (measurements), the expert classifies the working conditions at the workplace to the appropriate classes (subclasses).

Do I need to carry out a special assessment of working conditions if, as of January 1, 2014, the organization carried out certification of workplaces? In general, it is not necessary. If before January 1, 2014, the organization carried out certification of workplaces for working conditions, then in general order a special assessment of working conditions in relation to such workplaces 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 purpose of a special assessment of working conditions. That is, if the organization carried out routine certification, for example, in 2013, then working conditions will need to be assessed according to the new rules only in 2018. An exception are cases when the employer needs to conduct an unscheduled assessment (clause 1 of article 17 of the Law of December 28, 2013 No. 426-FZ).

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Phased special assessment of working conditions, assessment for temporary jobs

For some jobs, special assessments 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 pension is assigned;
working conditions in which are not recognized as harmful or dangerous.

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

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

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Unscheduled special assessment of working conditions

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:

commissioning of newly organized workplaces;
receiving an order from the state labor inspector to conduct an unscheduled assessment in connection with violations identified during the inspection by the labor inspectorate;
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;
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;
changes in the personal and collective protective equipment used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
an industrial accident that occurred at the workplace (except for an industrial accident that occurred through the fault of third parties) or the detection of an occupational disease caused by exposure of the employee to harmful and (or) hazardous production factors;
availability of motivated proposals from elected bodies of primary trade union organizations or another representative body of employees on the conduct of an unscheduled special assessment of working conditions.

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

If the surname (name, patronymic) of the employer-entrepreneur has changed or the employer has been reorganized and the events from points 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 workplaces

At the newly organized workplace, an unscheduled special assessment of working conditions must be carried out. Moreover, it does not matter for how long this job is created. Letter of the Ministry of Labor dated 07.06.2017 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 assessment has the right to state in writing 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 under their signature. This must be done within thirty calendar days from the date of approval of the report on the special assessment of working conditions, not later. This period does not include periods of temporary disability of the employee, his being on vacation or a business trip, as well as periods of inter-shift rest.

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Use of assessment results

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

familiarize employees with the assessment results (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);
inform the FSS about the results of the special assessment (subparagraph 18, paragraph 2, article 17 of the Federal Law of 24.07.98 No. 125-FZ "On mandatory social insurance from industrial accidents and occupational diseases ").

If the company has conducted a special assessment, it may have to amend the 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:

when concluding an employment contract, working conditions were optimal or acceptable (confirmed by the results of certification of workplaces), and according to the results of a special assessment, they were recognized as harmful or dangerous;
working conditions were harmful or dangerous (confirmed by the results of certification 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, the employee is deprived of guarantees and compensation for work in harmful or dangerous working conditions.

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

The organization in the described situation must conclude additional agreements to labor contracts with employees. Reflect in them: the characteristics of working conditions at workplaces, the mode of work, increased wages for work in harmful conditions, the procedure for granting and the duration of additional paid leave; provision of therapeutic and prophylactic nutrition, mandatory medical examination, etc.

How to correctly issue an order on 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 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) hazardous production factors (see above the stages of the special assessment of working conditions), the presence is NOT DETECTED, then you will need to issue a declaration of conformity of working conditions (part 1 of article 11 of Law No. 426-FZ). and the procedure for filling it out was approved by order of the Ministry of Labor of Russia dated 02/07/14 No. 80n, which began to operate on June 8, 2014.

Attention!

If in establishing based on the results of studies (tests) and measurements of harmful and (or) hazardous production factors at workplaces of optimal and acceptable working conditions(1st and 2nd class, respectively) declaration of compliance of 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 LINKS on the topic

What is more profitable - to conduct a special assessment of labor or pay additional contributions? How to apply an additional tariff if an employee combines two types of harmful work? Assessment of working conditions. And many other answers.
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 are 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, FondInfo LLC

The procedure and conditions for the assessment are determined Federal law which entered into force on January 1, 2014. A special assessment of working conditions is carried out according to 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. Based on the results of the special assessment, classes and subclasses of working conditions at the workplace of employees are established. For more information about what a special estimate is, whether the costs of its implementation can be taken into account in expenses, whether the results of the special estimate affect the amount of the discount on insurance premiums, etc., see the table at the end of the material.

Who needs a special assessment?

All employers are obliged to carry out a special assessment of working conditions (regardless of the taxation system and the number of employees). Moreover, all workplaces are subject to a special assessment, regardless of whether there are sources of danger in the workplace or not. Office work places are also subject to special pricing. There are no exceptions for them in the legislation. Previously, the authorities also insisted on the certification 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 ():

homeworkers;
teleworkers;
workers employed by individuals who are not individual entrepreneurs.

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

When to conduct an ad hoc assessment?

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

commissioning of new jobs;
receiving an order from the state labor inspector to conduct an unscheduled assessment in connection with violations identified during the inspection by the labor inspectorate;
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;
changes in the composition of the materials used and (or) raw materials that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
changes in the personal and collective protective equipment used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
an industrial accident that occurred at the workplace (except for an industrial accident that occurred through the fault of third parties) or the identification of an occupational disease caused by exposure of the employee to harmful and (or) hazardous production factors;
the presence of motivated proposals from the elected bodies of primary trade union organizations or other representative body of workers 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 certification of workplaces for own initiative(Clause 4 of Art. 27 of Law No. 426-FZ).

How have additional rates changed?

Since 2015 add. insurance premium rates have increased compared to 2014 and 2013. Table 1 shows the tariffs for organizations that did not carry out either certification or a special assessment of working conditions.

1. The amount of additional rates of insurance premiums (if neither certification nor a special assessment of working conditions was carried out)

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

If, based on 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 implementation, a differentiated scale of additional rates of insurance premiums should be applied (see Table 2; and a letter from the Ministry of Labor of Russia).

2. Differentiated scale of additional rates of 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 observance of four conditions ():

The certification established that the working conditions in the workplace are harmful or dangerous.
The attestation has not yet expired.
The results of the attestations are reflected in the documents, which were drawn up no later than 12/31/2013 (letter from the Ministry of Labor of Russia).
Certification documents are drawn up according to the rules approved. By orders of the Ministry of Health and Social Development of Russia or.

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

Reporting to the FIU

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

Section 2 is supplemented by a new subsection 2.4, which reflects information on insurance premiums at an additional tariff depending on the class (subclass) of working conditions, which is established based on the results of the special assessment;
Columns 3 and 13 have been added to section 4, which reflect the additionally accrued contributions paid on the basis of the results of the special assessment ();
in section 6 of subsection 6.7 the column "Code of special labor assessment" has been 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 the special assessment of working conditions and the mandatory preliminary and periodic medical examinations of employees at the beginning of the year" of section II of the calculation in form-4 of the FSS starting from the reporting for the I quarter of 2014 is filled in and submitted without fail (clause 2 The procedure for filling out the 4-FSS form). This table has been updated in connection with the introduction of a special assessment of working conditions.

Table 10 reflects data on the special assessment of working conditions, as well as on the mandatory preliminary and periodic medical examinations at the beginning of the year (approved by the Order of the Ministry of Labor of Russia dated 03.19.2013 No. 107n). Moreover, if the policyholder has not yet expired the validity of the certification of workplaces for working conditions, then the table must be filled in according to the results of such certification.

Important nuances of a special assessment of jobs

Question	Answer
What is a special grade?	A special assessment of working conditions is a single set of measures to identify harmful and dangerous factors of 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 (). Based on the results of a special assessment, classes and subclasses of working conditions at workplaces are established ()
Who Should Conduct a Special Assessment?	The special assessment is carried out jointly by the employer and the organization that meets the specific requirements. A civil 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 (): - homeworkers; - remote workers; - employees employed by individuals who are not individual entrepreneurs
Does the special price affect the size 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 liability for failure to carry out a special assessment?	Violation of the established procedure for conducting a special assessment or its failure to conduct it is a violation of labor legislation. The head (or other official) can be held liable in the form of an administrative fine from 5,000 to 10,000 rubles, the organization can be fined in the amount of 60,000 to 80,000 rubles. In case of repeated violation, the amount of sanctions increases significantly, also instead of a fine officials may be temporarily disqualified, and the activities of the organization suspended. If an accident occurs at the enterprise, then the absence of the results of the special assessment may serve as proof of the employer's guilt. In this case, it is possible to bring the head to criminal liability for.
The organization applies common system taxation. Is it possible to take into account the costs of a special price when calculating income tax?	The costs of conducting a special assessment of working conditions can be included in other costs (). If income and expenses are recognized on an accrual basis, then they can be taken into account after the acceptance of works at a special price (). If income and expenses are recognized on a cash basis, then expenses are accounted for after payment and acceptance of work performed (and other expenses for a special assessment of working conditions), see F. Taking into account that the costs of carrying out a special assessment of working conditions are related to indirect costs, on the accrual basis they reduce income tax in that reporting period, in which were carried out ()
Organizations apply special tax regimes (one company on the simplified tax system, the other on the UTII). When calculating the single tax, can the costs of a special assessment be taken into account in expenses?	If the 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 the 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 the indicators of imputed income ()
Can the costs of the special assessment be offset against the payment of insurance premiums?	The cash cost of the special assessment can be offset against the payment of injury contributions. This is provided for by order of the Ministry of Labor of Russia dated February 20, 2014 No. 103n. You can credit a maximum of 20% of the amount of contributions

On the declaration of conformity and on the payment of special rates at the expense of the FSS

If, according to the results of the special assessment, the working conditions are recognized as optimal or acceptable, then the company must submit a special declaration to the labor inspectorate at its location. Its form and order of presentation have been approved. It was registered by the Ministry of Justice of Russia on 05.22.2014 under No. 32387 and entered into force on 06/08/2014.
Read about how to choose an "appraiser" and submit a declaration of conformity.
The cost 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 05/15/2014 under No. 32284 and entered into force.
Read about how to pay for the special assessment of working conditions and other safety measures at the expense of the FSS.

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