The special assessment of working conditions (hereinafter referred to as SOUT) or in the old terminology “job certification” is valid for five years. Therefore, December 31, 2021 is the deadline by which the results of the “old” certification can be used. This means that companies and individual entrepreneurs that have not yet carried out the SOUT in a new way must carry out this procedure before the end of 2021. Ignoring this procedure threatens the employer with considerable fines.
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A few words about the general rules of certification. According to labor legislation, an employee has the right to a workplace that meets state regulatory requirements for labor protection and the conditions provided for by the collective agreement (Article 21 of the Labor Code of the Russian Federation).
And the employer is obliged to ensure that a special assessment of working conditions is carried out in accordance with the legislation on special assessment of working conditions (paragraph 10, part 2, article 212 of the Labor Code of the Russian Federation).
Relations arising in connection with the implementation of special labor safety measures, as well as with the implementation of the employer’s obligation to ensure the safety of workers during their work activities and the rights of workers to workplaces that comply with state regulatory requirements for labor protection are regulated by Federal Law No. 426-FZ of December 28, 2013 “ On special assessment of working conditions”, which came into force on January 1, 2014 (hereinafter referred to as Law No. 426-FZ).
The implementation of special educational work, as well as the organization and financing is carried out at the expense of the employer (Part 1, Article 8 of Law No. 426-FZ).
The results of the SOUT are used, in particular, to provide various types of guarantees and compensations provided for by the Labor Code of the Russian Federation.
Based on the results of a special assessment of working conditions, classes (subclasses) of working conditions in the workplace are established (clause 2 of article 3 of Law No. 426-FZ). And working conditions in the workplace, as well as guarantees and compensation for work under harmful and (or) dangerous working conditions, indicating the characteristics of working conditions in the workplace, are mandatory to be included in the employment contract with the employee (Article 57 of the Labor Code of the Russian Federation).
Important!
Despite the fact that since January 1, 2014, the concept of “workplace certification” has been replaced by the term “special assessment of working conditions” (SOUT), many specialists still use the concept of “workplace certification.” In fact, despite the formal replacement of concepts, the semantic load of the terms has not changed. Therefore, the terms “job certification” and SOUT are synonymous and have the right to life.
SPECIAL ASSESSMENT OF WORKING CONDITIONS
What jobs must be certified?
As a general rule, SOUTH includes the measurement of hazardous production factors during, for example, standard production processes.
SOUTH must be carried out at all workplaces, even those where there is no “harmful” factor (for example, the workplace of an accountant, manager, director), with some exceptions (see below). In relation to workplaces that are recognized as similar, it is sufficient to carry out an assessment assessment only for 20% of such workplaces (but not less than two workplaces). Therefore, the assessment results will be distributed automatically to other workplaces (Article 9 of Law No. 426-FZ).
Important!
For example, if a company employs six auditors who are in the same room and use the same equipment (computer, printer, etc.), then their jobs can be considered similar and instead of six, only two jobs can be assessed.
The jobs of a manager and an accountant (different functionality, positions) cannot be considered similar and the 20% rule (but not less than two jobs) does not apply in this case.
The results of the conducted assessment are valid for five years and in the absence of harmful working conditions (if no changes have occurred in the workplace), the validity period of the assessment is extended. But this does not apply to workplaces with a harmful and dangerous nature of production; in relation to such places, SOUT is carried out once every five years or more often (if we are talking about an unscheduled SOUT).
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When is it possible not to conduct workplace certification?
Workplace certification is not carried out in relation to:
- vacant jobs (since production processes are not carried out, the SOUT is not needed, which is confirmed by the letter of the Ministry of Labor of the Russian Federation dated March 14, 2016 No. 15-1/OOG-1041);
- in relation to the working conditions of homeworkers, remote workers and workers who have entered into employment relationships with employers - individuals who are not individual entrepreneurs (Clause 3 of Article 3 of Law No. 426-FZ).
Purpose of SOUT
Certification of workplaces in 2021 with the latest changes determines the criteria for ensuring labor protection. This includes the issuance of overalls, medical examinations, increased leave, reduced working hours, etc.
Actions to certify working conditions are needed to detect dangerous and harmful factors that negatively affect health.
Based on the results of the inspection, a conclusion is made on the assignment of hazard classes for a specific object. The mandatory nature of the procedure is stipulated in the current labor legislation. For the purpose of SOUT, the manager invites an organization whose authority includes the procedure for assessing jobs. Based on the documents provided by the inspection organization, the company subject to inspection approves the report.
According to the existing regulatory framework, workplace certification for working conditions in 2021 can only be carried out by accredited experts included in the register. The commission approving the survey results must meet a number of requirements:
- The head of the commission is a person approved by the company being inspected;
- If there is a trade union, its member is certainly a member;
- This also includes a labor protection officer;
- The number of commission members is always odd;
- For individual entrepreneurs, introduction to the commission of the person who registered it is mandatory.
The special assessment of working conditions in 2021, the latest changes, which will come into effect at the end of the year, sets as its core objectives:
- Creation of a list of jobs subject to inspection.
- Creation of a list including hazardous and harmless workplaces.
- Classification of the audited working conditions according to the level of danger.
Events take place according to a pre-agreed schedule. To submit a report, it is enough to check 1/5 of the total number of identical jobs.
Frequency of certification
As a general rule, special assessment and assessment should be carried out at least once every five years (clause 4 of article 8 of Law No. 426-FZ). In this case, it is necessary to take into account special rules for the following cases:
- if the certification of workplaces was carried out before the entry into force of Law No. 426-FZ. Then 5 years are calculated from the date of the last workplace certification carried out by the employer before 01/01/2014.
- in relation to workplaces not specified in paragraph 6 of Article 27 of Law No. 426-FZ, the employer has the right to conduct it until December 31, 2018, which is confirmed by judicial practice (Decision of the Arkhangelsk Regional Court dated March 9, 2017 No. 7R- 143/2017).
Important!
Thus, if companies or individual entrepreneurs last carried out certification before 2013 inclusive, they must carry it out before the end of 2021, otherwise fines cannot be avoided.
From January 1, 2021, the “old” certification cards for special assessment of working conditions are no longer valid. Employers need to have SOUT results according to the rules established by Law No. 426-FZ.
Companies and individual entrepreneurs that have begun a phased assessment of working conditions must also complete it by the end of 2021.
STAFF RECRUITMENT
Unscheduled certification of workplaces
In a number of cases, employers are required to carry out unscheduled special labor and safety work (Article 17 of Law No. 426-FZ, letter of the Russian Labor Ministry dated November 20, 2015 No. 2628-6-1 “On working conditions in the workplace”). For example, this is necessary when changing the technological process, replacing production equipment, which can affect the level of exposure to harmful and (or) hazardous production factors on workers.
In addition, the need to conduct an unscheduled SOUT arises when:
- new jobs are created;
- the employer received orders from the state labor inspector to conduct an unscheduled special labor inspection (for example, they previously committed violations of labor legislation);
- the composition of the materials used and (or) raw materials that can influence the level of exposure to harmful and (or) hazardous production factors on workers changes;
- the applied personal and collective protective equipment is changing, which can influence the level of exposure to harmful and (or) hazardous production factors on workers;
- an industrial accident occurred at the workplace (with the exception of an industrial accident that occurred due to the fault of third parties) or an occupational disease was discovered, the causes of which were the employee’s exposure to harmful and (or) dangerous production factors;
- this is required by a trade union or other representative body of workers.
Important!
Unscheduled certification is carried out at the relevant workplaces within six months from the date of occurrence of these cases.
How workplace certification is carried out at an enterprise
Which institutions have the right to conduct automated work or special training? Of course, these are not all companies, but only those that have the right to engage in such services. In the updated Classifier, certification of workplaces, OPKD 2 71.20.19.130, occupies a separate block. To carry out automated work, the employer, on the basis of civil process agreements, attracts a third-party independent enterprise, the requirements for which are listed in the stat. 19 No. 426-FZ. Such an institution must be included in a special register and have at least 5 certified experts on its staff.
Certification and rationalization of workplaces are carried out after the employer approves the order on the need for such measures and the appointment of a responsible person. Then an institution capable of performing high-quality automated work is selected. For the legality of the procedure, a contract for the provision of services is drawn up; in budgetary structures, certification of workplaces according to KOSGU is Article 226. Upon completion of the procedure, a report, a workplace certification card for working conditions, protocols, statements, expert opinions and other mandatory documents are drawn up (stat. 15 No. 426-FZ).
Certification of workplaces for working conditions includes:
- Determining whether the employer has harmful and/or dangerous factors for personnel.
- Measurement of such factors using special instruments, as well as carrying out testing work.
- Establishing the level of classes (subclasses) of labor conditions at individual workplaces.
- Drawing up a final package of documentation based on the results of the automated work, including a report, protocols, recommendations, and expert opinion.
Stages of workplace certification
Stage 1. Search for a specialized company.
The employer carries out special assessment work together with a specialized organization engaged under a civil law agreement (clause 2 of article 8 of Law No. 426-FZ).
Important!
Not every organization can carry out SOUT. Requirements for such organizations are specified in Article 19 of Law No. 426-FZ. The list of organizations authorized to carry out SOUT is presented on the website of the Ministry of Labor of the Russian Federation ().
And the employer, when choosing an organization to conduct special labor safety measures, must make sure that it is included in the register of accredited organizations providing services in the field of labor protection.
Conducting an assessment assessment by an organization that does not meet the requirements of Article 19 of Law No. 426-FZ will lead to the recognition of the assessment report as invalid.
HR AUDIT
Stage 2. Formation of an internal commission for conducting special assessment and issuance of an order to conduct special assessment.
The order specifies the members of the commission (at least 3 people), determines the list of jobs for which certification is carried out, and establishes a schedule for conducting a special assessment.
Stage 3. Familiarization with the results of the SOUT carried out by a specialized company and preparation of the necessary documentation (report, act of completion of work, certification cards, etc.).
It is necessary to pay attention to the date of preparation and approval of the workplace certification report, since the completion date of the SOUT is the date of approval of the report - no later than December 31, 2021.
Stage 4. Familiarization of workers with the results of special labor safety measures and provision of additional guarantees and compensation (if working conditions were found to be harmful or dangerous).
From the date of approval of the SAW report, it is necessary to familiarize employees with the results of the assessment of their jobs within 30 calendar days. The specified period does not include periods of temporary incapacity for work of the employee, being on vacation or a business trip, periods of rest between shifts (Clause 5 of Article 15 of Law No. 426-FZ).
As practice shows, not all workers and employers agree with the results of the SAW. In the first case, the employee may lose a number of benefits and compensation, and in the second, the establishment of a high class necessitates the provision of benefits to the employee.
An employee who believes that his rights were violated during the special assessment work has the right to appeal the results of the special assessment in court (Article 5 of Law No. 426-FZ). In addition, before making a decision to conclude an employment contract, the employee must have reliable, updated information about the working conditions at his workplace. He can obtain such information only based on the results of a special assessment of working conditions from the card of a special assessment of working conditions of the workplace that will be provided to him (Decision of the Kemerovo Regional Court dated January 18, 2017 No. 21-7/2017).
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Stage 5. Posting information about the conducted special assessment on the website of the company or individual entrepreneur (if available).
On the website of the company or individual entrepreneur, the results of the SOUT are posted, data on classes and subclasses of working conditions in the workplace are provided, as well as a list of measures to improve working conditions in the workplace.
Stage 6. Submitting a declaration of compliance of working conditions with standards to the labor inspectorate.
The declaration of compliance of working conditions with state regulatory requirements for labor protection is drawn up only in the form approved. Order of the Ministry of Labor of the Russian Federation dated 02/07/2014 No. 80n and is filled out on the basis of a report on the implementation of special assessment and assessment work.
The declaration indicates only those jobs that are recognized as optimal (class 1) or acceptable (class 2).
The deadline for filing the declaration is no later than 30 working days from the date of approval of the report by the employer.
Reflection of certification costs in tax and insurance reporting
Expenses for conducting special tax assessments are taken into account as other expenses (clause 7, clause 1, article 264 of the Tax Code of the Russian Federation) for taxpayers applying the general taxation regime.
“Simplers” cannot take such expenses into account due to the absence of such expenses in the closed list of expenses (clause 1 of Article 346.16 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of the Russian Federation dated July 30, 2014 No. GD-4-3/14877 and the Ministry of Finance of the Russian Federation dated June 30, 2014 No. 03-11-09/31528).
In “insurance” reporting (in form 4-FSS, which is submitted to the territorial department of social insurance), the results of the SOUT are reflected in table 5 of form 4-FSS for the first quarter of 2021.
In terms of contributions to pension insurance, SOUT affects the additional tariff if harmful or dangerous working conditions are established.
DRAFTING AN EMPLOYMENT CONTRACT
Fines for lack of certification of workplaces
Violation of the procedure for certification of workplaces or failure to carry it out entails (Part 2 of Article 5.27.1 of the Code of Administrative Offenses of the Russian Federation):
- warning or fine for officials from 5,000 to 10,000 rubles;
- fine for the employer-entrepreneur from 5,000 to 10,000 rubles;
- fine for the employer - company from 60,000 rubles to 80,000 rubles.
At the same time, the maximum amount of the fine (for a company - 80 thousand rubles) does not depend on the number of workplaces for which SOUT was not carried out (letter of the Rostrud of the Russian Federation dated November 28, 2016 No. PG/31983-03-3).
This means that if a company has not carried out special assessments for, for example, 2 out of 15 workplaces, then the maximum fine will be no more than 80,000 rubles.
Repeated violation entails the imposition of an administrative fine:
- against officials in the amount of thirty thousand to forty thousand rubles or disqualification for a period of one to three years;
- for legal entities - from one hundred thousand to two hundred thousand rubles or administrative suspension of activities for a period of up to ninety days.
Important!
In accordance with Art. 57 of the Labor Code of the Russian Federation, working conditions in the workplace are mandatory for inclusion in the employment contract. In this case, the determination of working conditions should be carried out on the basis of the results of a special assessment of working conditions.
In accordance with Part 4 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, improper execution of an employment contract (including the absence of working conditions) entails the imposition of an administrative fine for each improperly executed employment contract:
- for officials in the amount of 10,000 to 20,000 rubles;
- for legal entities - from 50,000 to 100,000 rubles.
Repeated violation entails the imposition of administrative penalties:
- for officials - disqualification for a period of one to three years;
- for legal entities - from one hundred thousand to two hundred thousand rubles.
Conclusion
: the absence of SOUT entails administrative liability under two articles of the Code of Administrative Offenses simultaneously with the imposition of a fine under Article 5.27 and 5.27.1.
TAXES WHEN ISSUING MILK TO EMPLOYEES “FOR HARMFUL”
Deadlines for carrying out SOUT and fines
The procedure is carried out once every 5 years. Certification of workplaces carried out before 2014 remains valid until the expiration date, but no longer than until December 31, 2021. Before this deadline, absolutely all companies and entrepreneurs must have time to conduct a special assessment according to the new standards.
An unscheduled special assessment is carried out if:
- new places of work were organized;
- an order from a supervisory authority has been received;
- the technological process has been changed, equipment has been replaced;
- the composition of the raw materials used has changed;
- personal protective equipment has changed and this may affect the health of workers;
- an accident at work or an occupational disease detected;
- the workers' union insists motivatedly.
Those organizations and individual entrepreneurs that do not have the results of the previous certification or their validity has expired conduct a special assessment immediately. This is especially true for enterprises with harmful and dangerous production factors. The likelihood of regulatory authorities checking the situation at such enterprises is higher than at conditionally safe ones. In addition, the amount of insurance premiums that the company pays for employees will depend on the presence of hazardous factors.
Without valid certification results, companies and individual entrepreneurs face a fine under Art. 5.27.1 Code of Administrative Offences. For the first violation, for legal entities the fine is from 60,000 to 80,000 rubles, for officials and individual entrepreneurs - from 5,000 to 10,000 rubles. For a repeated violation, the organization will have to pay from 100,000 to 200,000 rubles, an official or individual entrepreneur - from 30,000 to 40,000 rubles. In addition, the supervisory authority may suspend activities for up to 90 days and disqualify an official for a period of 1 to 3 years.
You can check working conditions in stages, but the check must be completed before December 31, 2021.
