Labor inspectorate inspection plan for 2021

Regulatory basis for the formation of a plan for inspections of GIT

When preparing control action plans, territorial bodies of Rostrud are required to be guided by the following regulations:

Law “On the Protection of Rights...” dated December 26, 2008 No. 294-FZ (hereinafter referred to as Law 294-FZ).
Rules for the preparation of annual inspection plans by supervisory authorities, approved. Decree of the Government of the Russian Federation dated June 30, 2010 No. 489 (hereinafter referred to as the Rules for the Preparation of Plans).
Regulations on federal state supervision of compliance with labor legislation (approved by Decree of the Government of the Russian Federation dated September 1, 2012 No. 875) (hereinafter referred to as the Regulations on FGN for labor).
Administrative regulations for the performance by Rostrud of the function of supervising compliance with labor legislation (approved by order of the Ministry of Labor dated October 30, 2012 No. 354n) (hereinafter referred to as the Administrative Regulations).
Methodological recommendations for planning GIT control activities in the constituent entities of the Russian Federation (approved by order of Rostrud dated October 28, 2010 No. 455) (hereinafter referred to as the Methodological Recommendations).

How can an employer find out if he is included in the Rostrud inspection plan for 2021?

By law, information about planned control activities must be publicly available. Employers can find out about upcoming control by the State Tax Inspectorate in 2 ways.

Firstly, the schedule of inspections of the labor inspectorate for 2021 must be published on its regional Internet portals by December 1, 2017. This is the requirement of Part 5 of Art. 9 of Law 294-FZ and clause 40 of the Administrative Regulations. As a rule, the plan is posted as a file in Excel format.

Secondly, information about scheduled inspections by all supervisory authorities is included in a single consolidated plan for inspections of business entities (Part 7, Article 9 of Law 294-FZ). It is being prepared by the Prosecutor General's Office of the Russian Federation. You can find out whether labor inspection inspections are planned for a particular employer for 2018 (as well as inspections by other bodies) using a special service on the department’s website. To use it, it is enough to enter at least the TIN or OGRN/OGRNIP of the enterprise.

Please note that you can only find out in advance the calendar month of the inspection and its duration, and not the specific start date. The employer learns about the start and end dates of the control upon receipt of a copy of the State Labor Inspectorate’s order to conduct the inspection, which must be handed to him at least 3 working days before the control activities (Part 12, Article 9 of Law 294-FZ).

Labor regulation: from the Ministry of Labor to the labor inspectorate

Labor legislation covers a very wide range of issues (registration of hiring and dismissal, establishment of rest time, organization, labor protection and discipline, work in special conditions or for special categories of workers, responsibility of the parties, features of calculations and determination of deadlines). And this requires not only the settlement of individual issues that arise in the process of its application, but also updating (if the need arises) of existing standards, as well as systematic monitoring of compliance with established rules.

The body that carries out legislative developments in the field of labor is the Ministry of Labor of Russia (Ministry of Labor and Social Protection of the Russian Federation), and labor issues are not the only ones under its jurisdiction. The structure of the Ministry of Labor includes an executive body whose activities are focused exclusively on the implementation of labor legislation and related topics (providing employment, social support for vulnerable segments of the population, issues of labor migration, resolving collective labor disputes). This is the Federal Service for Labor and Employment (Rostrud).

In the regions, Rostrud operates through its territorial divisions - labor inspectorates, providing not only general management of their activities, but also ensuring their interaction with other government bodies at all levels and with public associations. Thus, labor inspectorates directly work with employers in each of the constituent entities of the Russian Federation. And they plan their work, drawing up work plans for each next calendar year in relation to their main task (control).

Speaking about such a plan, it is not entirely correct to call it, for example, “the inspection plan of the Ministry of Labor for 2021,” since the Ministry of Labor itself does not conduct such inspections. It would be more correct to use the definitions “Rostrud inspection plan for 2021” or “labor inspectorate inspection plan for 2021.”

New principles for preparing a plan for GIT inspections in 2018

When forming scheduled inspections for 2021, labor inspectorates were guided by the so-called risk-based approach (Article 8.1 of Law 294-FZ). It means that all economic entities are assigned:

hazard class (depends on the severity of possible negative consequences from non-compliance with mandatory legal requirements);
risk category (depends both on the severity of the consequences of non-compliance with the above requirements and on the likelihood of their non-compliance by the enterprise).

The classification of an enterprise into a risk category or hazard class in general is regulated by the Rules, approved. by Decree of the Government of the Russian Federation dated August 17, 2016 No. 806. But in relation to each area of state supervision there are its own criteria for assigning a particular class/category. In the field of supervision over compliance with labor legislation, employers are assigned risk categories (clause 17 of the Regulations on the FGN for Labor).

The formula for determining the employer's risk category is established in Appendix No. 1 to the Regulations on the Federal State Tax Fund for Labor. It directly depends on the indicator of potential harm to legally protected values in the world of work (these include the life and health of workers, timely payment of wages, etc.).

This indicator is fixed and is determined depending on the field of activity of the enterprise in Appendix No. 2 to the Regulations on the FGN for labor. Thus, the highest risk category will be for enterprises in the mining sector.

The risk category affects the frequency of scheduled inspections of GIT.

What documents does the labor inspectorate check?

The law does not limit the inspector in his actions. He may require for verification any document that in one way or another relates to compliance with labor laws. In any case, before the inspectors arrive, the organization must put the following papers in order.

What does the labor inspectorate do? Find out here.

Treaties

Employment contracts with employees must comply with the requirements of Article 57 of the Labor Code.
Agreements on individual or collective liability. They can be concluded with employees whose list of positions is specified in Resolution of the Ministry of Labor No. 85 of December 31, 2002.
Apprenticeship agreements, if the organization practices apprenticeship.

Constituent documents

Charter;
Certificate of state registration.

Local legal acts

Internal labor regulations.
Collective agreement.
Regulations governing wages and bonuses for employees (this is an optional document; the same information may be contained in the collective agreement).
Regulations on personal data of employees in accordance with Article 88 of the Labor Code.
Other possible local acts of the organization establishing a shift schedule, rotation method, irregular working hours or division of the working day for employees.

How to get advice from the labor inspectorate is described here.

Occupational safety documents

Labor safety instructions;
Log of training and instructions on labor protection;
Other documents: induction training log, personal training card for employees, list of positions exempt from initial training, etc.

Orders

About hiring;
About dismissal;
On bringing to disciplinary liability, etc.

The legislation does not contain a closed list of orders that the head of an organization can issue, therefore all orders relating to labor law must be kept in the personnel department.

Important information

In addition to documents, you need to take into account compliance with all labor law standards. Timely certifications and the safety of employees in their workplace are also important. Whether workers need special clothing or accessories, protective masks or gloves, and much more depends on the type of work they perform.

Accounting documents

The labor inspectorate checks employment contracts for information about the days of payment of wages, and then checks these dates with the actual dates of payments. Inspectors study:

Forms of payment sheets;
Notice of salary payment, drawn up in accordance with Article 136 of the Labor Code.

Vacation documents

Notifications to employees regarding the provision of leave. According to Article 123 of the Labor Code, the employee must be notified of the next vacation no later than 2 weeks before the start.

Time and attendance documentation

Record sheet (drawn up in accordance with Article 91 of the Labor Code);
Staffing table (optional document).

Frequency of Rostrud inspections in 2018

Previously, the frequency of planned monitoring of gastrointestinal tracts was determined according to the general norm of Part 2 of Art. 9 of Law 294-FZ - no more than once every 3 years. Now it depends on the risk category of the employer (clause 20 of the Regulations on the Federal State Tax Fund for Labor):

high - once every 2 years;
significant - once every 3 years;
average - once every 5 years;
moderate - once every 6 years;
low - no checks are carried out.

The basis for including an enterprise in the inspection plan is the expiration of the specified period from the date (part 8 of article 9 of Law 294-FZ, clause 35 of the Administrative Regulations):

enterprise registration;
carrying out the last scheduled inspection;
the beginning of an activity, which must be notified to Rostrud (in accordance with clause 5.1 of the Rules, approved by Decree of the Government of the Russian Federation of July 16, 2009 No. 584, such activities include care with accommodation and social services without accommodation).

The specified list of grounds is exhaustive. Carrying out an inspection without a reason entails the invalidity of its results (clause 1, part 2, article 20 of Law 294-FZ).

Deadlines for scheduled inspections by the labor inspectorate

According to Art. 13 of Law 294-FZ, the maximum period for both on-site and documentary scheduled inspections is 20 working days. There are restrictions on on-site control of the following entities:

small enterprise - no more than 50 hours per year;
micro-enterprise - no more than 15 hours per year.

Documentary checks of these entities are carried out without these restrictions.

The on-site inspection may be extended for another 20 working days (or 50 and 15 hours, respectively) in exceptional cases. We are talking about the need to conduct lengthy examinations, investigations, etc. Documentary checks are not extended.

In relation to the small businesses mentioned above, inspections may be suspended for a period of no more than 10 working days and only if it is necessary to obtain documents in the manner of interdepartmental cooperation.

If an enterprise that has separate divisions in several regions is being inspected, the inspection deadlines are set individually for each of them. But the total duration of inspections cannot be more than 60 working days.

Let us remind you that until the end of 2021, small businesses are exempt from Rostrud inspections (Article 26.1 of Law 294-FZ). The exceptions are companies:

for which the law provides for special control periods (in the field of heat supply, healthcare, energy, etc. - Part 9 of Article 9 of Law 294-FZ);
who, based on the results of inspections carried out over the previous 3 years, were held accountable for a gross violation of the law or suffered penalties such as disqualification, suspension of activities, revocation or suspension of a license.

What will GIT employees check?

Preparation for the inspection begins with a list of papers that the State Tax Inspectorate checks in 2021, including:

employee contracts;
work books;
books for recording the movement of shopping malls and inserts for them;
documents establishing the procedure for processing personal data and labor protection;
internal labor regulations;
vacation schedules, shifts;
time sheets;
medical books.

However, there is a nuance: inspectors do not have the right to demand papers that are not related to the subject of the study, or to seize original documents. In addition, there are deadlines that inspectors have no right to violate. If the deadlines are violated, the results of the audit will be considered invalid.

For example, the time allotted for a scheduled or unscheduled inspection does not exceed 20 working days, and this period includes drawing up a report on the results of the inspection.

For small businesses, the total inspection time for a calendar year does not exceed:

50 hours - for a small enterprise;
15 hours - for a micro-enterprise;
15 hours - for individual entrepreneurs.

Is it possible to find out a list of questions that will be subject to a scheduled GIT inspection? Such lists are contained in checklists, which are available free of charge on the Rostrud website.

Can the GIT inspection schedule for 2018 be changed?

Not all enterprises whose next inspection deadline has come are included in the inspection plan. But if the inspection was never planned, the enterprise cannot be included in it for a year.

The list of cases in which the plan is subject to adjustment is exhaustive and is established in clause 7 of the Rules for the Preparation of Plans and clause 41 of the Administrative Regulations. An inspection may be excluded from the plan if it is impossible to carry out due to:

liquidation of an organization, termination of the activities of an individual entrepreneur;
circumstances of force majeure.

Other changes may be made for reasons such as:

changes in the location or address of the organization/entrepreneur;
change of organization name, full name entrepreneur;
reorganization of a legal entity.

These changes do not entail exclusion of the inspection from the plan or shift in deadlines.

Small businesses who believe that they were included in the inspection plan unreasonably (in violation of Article 26.1 of Law 294-FZ) have the right to submit an application to exclude themselves from the inspection plan. A positive result of consideration of the application is the basis for excluding the corresponding inspection from the plan.