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Who is obliged to carry out a special assessment of working conditions. Special assessment of working conditions (sout): why is it needed and who conducts it

Special grade working conditions is the obligation of all employers, stipulated by the Labor Code. Let's consider the main aspects related to its organization and implementation.

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

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

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

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

The special assessment is obligatory carried out by all economic entities ( legal entities and individual entrepreneurs) using the services employees... All jobs, both permanent and temporary, need to be assessed, even if we are talking about employees with a traveling nature of work.

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

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

SAUT generally needs to be carried out at least once every five years (Article 8 of Law No. 426-FZ).

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

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

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

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

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

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

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

Information about the results of SOUT:

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

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Legal consequences of SOUT

The results of the conducted SOUT affect labor Relations with employees and on the rates of contributions to extrabudgetary funds.

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

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

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

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

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

Sanctions for violations of the procedure for conducting SAUT

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

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

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

Since January 1, 2014, instead of certification of workplaces, a special assessment of working conditions has been introduced, which must be carried out in accordance with Federal Law No. 426-FZ of December 28, 2013. Accordingly, the results of certification of workplaces for working conditions, issued after December 31, 2013, cannot be used (clause 2 of the Letter of the Ministry of Labor of Russia dated 03.13.2014 N 17-3 / B-113). Recall that by virtue of Part 12 of Art. 209 of the Labor Code of the Russian Federation in the old edition, certification was carried out in the manner approved by the Order of the Ministry of Health and Social Development of Russia dated 04.26.2011 N 342n (hereinafter - the Certification Procedure). A special assessment of working conditions was previously provided for by Part 4 of Art. 58.3 Federal law from 24.07.2009 N 212-FZ as the basis for exemption from payment of insurance premiums at additional rates. Part 4 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ became invalid on January 1, 2014 (subparagraph "g" of clause 4 of Article 13 of the Federal Law of 28.12.2013 N 421-FZ).

By analogy with the results of certification, the results of a special assessment of working conditions are used, in particular, to provide workers with guarantees and compensations provided for Labor Code RF, as well as to establish additional rates of insurance premiums in the Pension Fund of the Russian Federation, to calculate allowances (discounts) to the rate of premiums for compulsory social insurance against industrial accidents and occupational diseases and to justify the financing of measures to improve labor protection conditions (Article 7 of the Federal Law of 28.12. 2013 N 426-FZ).

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

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

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

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

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

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

If, as a result of attestation of the workplace, carried out before January 1, 2014, the working conditions are recognized as harmful or dangerous, then an additional rate of insurance premiums established by Part 2.1 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ, in the amount of 2 to 8 percent depending on the subclass of working conditions (part 5 of article 15 of the Federal Law of 28.12.2013 N 421-FZ, Letter of the Ministry of Labor of Russia dated 18.04.2014 N 17-3 / B-171). In this regard, the Ministry of Labor of Russia clarified the following: if the taxpayer cannot document the subclass of harmful working conditions, an additional tariff of 7 percent is applied to the certified workplace, which corresponds to subclass of working conditions 3.4 (clause 2 of the Letter of the Ministry of Labor of Russia dated 26.03.2014 N 17-3 / 10 / B-1579).

How are accrued insurance premiums at additional rates if the organization has actual certification results of only part of the workplaces, the Ministry of Labor of Russia indicated in clause 3.5 of the Letter dated 03.13.2014 N 17-3 / B-113. If, according to the results of certification, the working conditions of an employee employed in the works specified in sub. 1 - 18 p. 1 of Art. 27 of the Federal Law of December 17, 2001 N 173-FZ, are recognized as harmful and dangerous, then insurance premiums are charged at additional rates provided for in Part 2.1 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ. If the working conditions are recognized as optimal or acceptable, or there are no results of certification of the workplace, then insurance premiums are charged at additional rates provided for, respectively, part 1 or 2 of Art. 58.3 of the Federal Law of 24.07.2009 N 212-FZ.

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

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

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

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

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

Since 2014, on the basis of Federal Law No. 426-FZ dated 28.12.13 "On a 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 necessary for all employers to carry out it. 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 carry out a special assessment, as well as toughened criminal punishment in relation to persons through whose fault an accident occurred at work.

In order for you to understand, before the adoption of Federal Law No. 426 of 12/28/13, the concept was applied as certification of workplaces and this was a mandatory procedure for everyone, without exception, according to the Labor Code of the Russian Federation, Article 212. Since 2014, a new concept has been established and is currently referred to as a special assessment of working conditions.

Special assessment is a complex common activities, carried out consistently and aimed at identifying hazardous 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 for employees' workplaces by hazard classes and subclasses. The rules for conducting and determining the harmfulness are made on the basis of Federal Law 426.

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

In accordance with law No. 426-FZ, article 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 on their staff, are obliged to conduct it.

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

Also, it is not required to carry out a special assessment to individuals who do not have the status of individual entrepreneurs who hire employees (According to Law No. 426-FZ, Article 3).

For which workplaces it is necessary to carry out a special assessment

There are a number of differences between the workplaces, which are now subject to a special assessment and for which the certification of workplaces was previously carried out.

So, earlier, certification of workplaces was carried out in the case of using on them hand tool, mechanisms, equipment, installations, machines, apparatus, devices and Vehicle, if there are sources of danger. Since 2014, in the case of a special assessment, no such restrictions have been established, in this regard, it is carried out regardless of whether the above factors are present in the workplace or not.

Another difference concerns teleworkers and homeworkers. For these workplaces, certification of workplaces was carried out on a general basis. On the basis of Law No. 426-FZ, which is now clearly written on this issue, there is no need to carry out a special assessment of labor in relation to workers working remotely.

The frequency of the special assessment

What is the timing of the special assessment? There is scheduled check and unscheduled. The planned one must be carried out once every five years. If the workplace was certified, then a special assessment can be assigned 5 years after the completion of the certification.

However, cases are stipulated, upon the occurrence of which a special assessment is carried out an unscheduled check (before the onset of 5 years from the moment of the last carrying out:

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

What is the threat of refusal to conduct a special assessment?

If the organization did not conduct a special assessment of labor, then it could be brought to administrative responsibility.

Until 2015, for such an offense, the employer was involved in accordance with the Code of Administrative Offenses of the Russian Federation Article 5.27, according to which the size of 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.

Since 2015, a fine for the lack of a special price has been levied 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 ranges from 60 to 80 thousand rubles.
A warning is also provided.

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

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

What happens if an accident occurs, but there is no special grade?

In this case, the lack of results of a special assessment of working conditions in the organization (IP) may serve as evidence of the employer's guilt. If proven guilty, the manager may be brought to justice. criminal liability 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 a 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.

If the staff has an employee with whom an employment relationship is formalized, it is mandatory to carry out (SOUT - Special Assessment, - ed.), Even if the enterprise belongs to a small business. To none of legal forms property, which contains the requirements for the SOUT procedure, does not contain any restrictions. The only place is at homeworkers' workplaces, telecommuters and persons who entered into labor relations with individuals who are not individual entrepreneurs ( Individual entrepreneur, - ed.).

Special assessment has become the main priority in labor legislation. The procedure involves the identification of harmful and hazardous factors in the workplace through an in-depth analysis of the local regulatory documents and instrumental measurements. This allows either to confirm the compliance of working conditions or to assign compensation and benefits to employees when harmful and dangerous factors are identified, as well as to develop measures to rationalize (improve) conditions.

Attempts to exclude or give privileges to small and medium and large businesses under the previously existing procedure - (AWP, - ed.) Were made quite often. Over the long history of the procedure, it was possible to influence only the cancellation of the assessment of the prevailing part of the workplaces of office employees. Official amendments to the AWP procedure were made on December 12, 2012. But the new requirements were so ambiguous that they generated even greater misunderstanding. A month later, the department sent clarifications to the Order, which stated that:

a) the primary AWP, despite the requirements, must be carried out at all places without exception;
b) certification for office places of employees employed at a PC of 50 percent or more of their working time continues to be mandatory.

Statistics showed that most of the jobs met the requirements of points a and b, since out of 48.7 million jobs in the Russian economy, only 6 million jobs were certified.

When, small business also has requests for executive bodies authorities to cancel the procedure for him or to apply indulgences in order to eliminate the financial burden, since SOUT is a service independent appraiser... In particular, with numerous appeals of representatives to the Tyumen Regional Duma, the deputies decided to develop a draft law "On Amendments to Article 27 of the Federal Law" On Special Assessment of Working Conditions ", which proposes to impose a temporary moratorium on jobs related to small businesses ... According to OK. Nevidailo, Commissioner for the Protection of the Rights of Entrepreneurs in the Tyumen Region:

Quote:‘The bill provides that the requirements of Federal Law No. 426-FZ will not apply to employers who are small and medium-sized businesses. Thus, the deterioration of the management conditions can be contained. entrepreneurial activity, connected with . Also, this will give additional time for further improvement of this procedure in order to minimize negative economic consequences ''

It is also assumed that a short delay in time will create a competitive market in the regions of the country, which will help contain unreasonable price increases and reduce the costs of employers to attract organizations from other entities.

Unfortunately, the problem of lack of accredited laboratories or their limited number in many regions of the country exists and is visible. And this further affects the increase in the cost of services. For example, in Tyumen, employers often have to resort to the efforts of Moscow or organizations in Yekaterinburg, which include travel expenses, hence the cost per unit of work place can reach from 3,000 to 5,000 rubles. Whereas, if you order an SOUT from a local organization, the assessment of the workplace cost about 1,500 to 2,300 rubles. There were cases that in the Altai Territory, the Khanty-Mansiysk Autonomous Okrug, customers were offered a cost from 7,000 to 10,000 per workplace due to the workload of laboratories. Under such conditions, it is difficult to choose a service provider.

For your information, for one workplace at a "microbusiness" enterprise is 1.5-2 times higher than the cost of a unit of a workplace in large organization due to cost-effectiveness.

We also decided to clarify with the head of the central laboratory for the examination of working conditions of the Federal State Budgetary Institution VNII Labor Protection and Economics of the Ministry of Labor of Russia A.A. Lyubimova:

Quote:‘It is unlikely that such changes could be made, since any indulgence in relation to small businesses could create some kind of conflict of interest with representatives big business... Because small businesses also often carry out complex types of work that can lead to injuries, serious occupational diseases and deaths among employees. And their exclusion from the list will mean that workers in this category will remain simply unprotected. And violation of the rights of workers must not be allowed. This approach is the main task of the special appraisal, and not suppression of the interests of small business ''