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An independent assessment of qualifications is not applied in relation to. On independent assessment of qualifications. Assessment of the personnel training and development system

In 2017 it was adopted new law– Federal Law of July 3, 2016 No. 238-FZ. It highlights how the qualifications will be assessed. Is an independent qualification assessment required or not? How will the certification procedure take place and what consequences are possible if it fails? How to conduct an independent assessment of qualifications in 2018? Our material will help you navigate all this.

Concept

For qualification assessments subordinate provides for the creation of specialized centers. They will be the ones who will be able to confirm and identify discrepancies between the level of his training and the stated requirements.

What is meant by independent assessment? So, independent assessment of professional qualifications– this is a special procedure during which the skills of a specialist (applicant) are compared with the existing standard, which is regulated by law. Requirements for the employee are made according to the profession in which he wants to confirm his competence. Such an assessment is not carried out by the employer or within the institution itself. This is done by specialized professional qualification assessment center.

Innovations in the law

The procedure for independent assessment of the qualifications of employees and applicants for vacancies is prescribed in Federal Law No. 238-FZ of July 3, 2016. The assessment itself is carried out by special organizations that have permission to do so - qualification assessment centers (QACs). They do this in the form of an exam according to the rules approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204.

Federal Law No. 238-FZ of July 3, 2016 “On independent assessment of qualifications” is aimed at regulating how to conduct qualification assessments of the skills of employees of various institutions. Let us immediately note that the law does not apply to persons in public service.

This law explains:

how exactly the assessment should be carried out, what the procedure and criteria are;
what is the basis for the assessment (we are talking not only about legal, but also organizational issues);
who participates in such an assessment, what freedoms they are endowed with, and what their immediate responsibilities are.

It is the law on independent assessment of employee qualifications (hereinafter also referred to as NCA) that establishes the form for conducting such testing of employees’ knowledge and skills. Thus, legislators have obligated workers to take specialized exams, based on the results of which a decision will be made on their professional suitability. The regulations have yet to be approved by the Government of the Russian Federation.

Why is it needed and on whose initiative is it carried out?

EXAMPLE
Let's say an enterprise has one or more employees involved in driving SUVs. An assessment of the qualifications of workers with such specialization must be carried out. For this category of employees, the corresponding order of the Ministry of Transport No. 287 dated September 28, 2015 has been developed. It contains a developed and legally enforceable occupational standard for off-road vehicle drivers.

Advice on professional qualifications financial market posted on its official website a list of organizations recommended as CSCs (CSC – qualification assessment center).

We add that employee qualifications can be assessed in one of the following ways:

directly in the very center;
remotely.

The entire process is coordinated by a special national council under the head of state. This body administers a system of independent assessment of qualifications.

In 2018, as before, exams will be held at NOC centers. All their procedural issues are strictly regulated. The work of all centers is monitored by supervisory authorities. If during inspections it turns out that there are any violations or falsification of results, the organization will be deprived of the right to conduct an independent assessment of personnel qualifications.

Information about NOCs in documents

An employee or applicant submits to the qualification assessment center:

a written statement indicating the qualifications for which he wants to pass the professional examination, and consent to the processing of personal data. The sample application was approved by order of the Ministry of Labor of Russia dated December 2, 2016 No. 706n. He submits the application in person, through a legal representative or in in electronic format through the Internet;
a copy of your passport or other identity document;
other documents required for the exam depending on qualifications and professional standards.
This is stated in paragraph 7 of the Rules, approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204.

Read also Payment for holidays and weekends in “1C:ZKGU 8”

The Qualifications Assessment Center, within 10 calendar days after receiving the set of documents, agrees with the employer on the date, place and time of the professional exam, if it is carried out at the direction of the employer. If the initiator of the qualification assessment is the employee himself or the applicant, the CSC agrees with him on the date, place and time of the examination. This is provided for in paragraph 9 of the Rules, approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204.

If based on qualification assessment The specialist confirms his professional suitability and receives a qualification certificate.

The employee must act in the following sequence (see table).

№	Stage	Explanation
1	Written appeal to the NOC center	You will need to fill out an application according to the established form. A copy of an identity document (preferably a passport) must be attached to it. Other papers will also be required, the list of which is not yet known.
2	Passing the exam	The regulations have not yet been adopted
3	Obtaining a certificate of qualification	Issued no later than 30 days after the results of the exam are revealed. All information about documents issued by the centers will be entered into a single register.

In cases where an employee does not pass the exam, a report with recommendations will be issued.

If the person being certified does not agree with the decision received, he will be able to appeal it through the appeal commission. Before doing this, he draws up a written complaint. It must be submitted no later than 30 days after receiving the conclusion.

New tax deduction and benefit!

The Independent Skills Assessment Act 2018 allows employers to take into account the costs incurred as a result of conducting NQF. In fact, this will reduce the amount of taxable profit and, accordingly, the tax.

If the costs of passing the exam fall on the employee himself, then he has the right to apply for the corresponding new social security tax deduction. After O The assessment of professional qualifications is completed, the employee just needs to contact tax office, remembering to take documents confirming expenses with you. Here is the requirement of the Tax Code:

Who pays for the exam?

The “investor” of the full cost of the exam is determined based on who exactly was the initiator of passing it. Let's remember that there are two options:

the employer sent the employee to take the exam;
the employee himself expressed a desire to undergo certification.

The initiator himself pays for the qualification level assessment. In practice, this rule is still in effect now, but will only come into force next year (Article 187 of the Labor Code of the Russian Federation).

In the next reporting period, employers will be able to write off the costs of passing the exam at the NOC center for their employees. This opportunity will be available to those who work on the following taxation systems:

OSNO;
Unified Agricultural Sciences.

But there are exceptions here too. If only an applicant for a position takes the exam, and not a current employee, expenses in this part cannot be taken into account. The law applies exclusively to those who are already officially employed by the organization.

Since January 1, 2017, the Law “On Independent Assessment of Qualifications” has been in force. It is important for personnel officers, as well as lawyers, accountants and managers to know about its contents and purpose. This law regulates the procedure for independently assessing an employee or applicant for a position to determine whether the person’s qualifications correspond to the work he is doing or applying for. It is important to understand what this new procedure is, who should be sent to it and in what case, whether it is necessary to do it or not, and what legal consequences this independent assessment entails for the employer and employee. The answers to these questions are in the Current Topic.

What is an independent assessment of employee qualifications?

Law No. 238-FZ dated July 3, 2016 regulates the conduct of an independent assessment of the qualifications of employees or persons applying for work certain type labor activity.

What is an independent qualification assessment

This is a procedure during which it is checked whether the qualifications of an employee or potential employee (the law uses the general term for them - “applicant”) meets the professional standard or qualification requirements established by federal laws and other regulatory legal acts (clause 3 of article 2 Law No. 238-FZ).

On whose initiative is it being held?

Several options (Part 2, Article 4 of Law No. 238-FZ):

at the initiative of the applicant at the expense of the applicant;
at the direction of the employer at the expense of the employer;
at the initiative and at the expense of other individuals and legal entities;
in the manner prescribed by labor legislation.

Who conducts it and in what form

It is carried out by qualification assessment centers (legal entities) in the form of a professional exam (clause 8 of article 2 of Law No. 238-FZ).

Who coordinates the activities of the centers

The structure of the bodies providing and controlling the activities of the centers includes:

National Council for the Development of Qualifications under the President of the Russian Federation;
National Agency for the Development of Qualifications;
Advice on specific vocational qualifications professional activity;
Ministry of Labor of the Russian Federation.

What might be the exam result?

2 options:

successfully - then a certificate of qualification is issued. It is entered into a special register by the national qualifications development agency. Access to it is open and free.
unsuccessful - in this case, a conclusion is issued on passing the exam with recommendations for the applicant.

If the applicant does not agree with the results, he has the right to appeal them.

Are there any cases of mandatory completion of such an assessment?

No, such cases are not provided for by the Labor Code of the Russian Federation and Law No. 238-FZ. The procedure for independent qualification assessment is entirely voluntary and is carried out only with the consent of the applicant.

Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications”. . Came into force on 01/01/2017

Editor's note:

Currently, there are 11 qualification assessment centers in the country, 3 of which are engaged in assessing the qualifications of accountants. It is planned that by the end of 2017 there will be 30 qualification assessment centers.

In addition to this law, more than a dozen regulatory documents related to this topic have already been issued. The entire regulatory framework governing the independent assessment of qualifications today includes the following documents.

Table: “Regulatory framework governing independent assessment of qualifications”

No.	Federal laws
1	Federal Law of July 3, 2016 No. 238-FZ “On Independent Assessment of Qualifications”
2	Federal Law of July 3, 2016 No. 251-FZ “On Amendments to Part Two of the Tax Code Russian Federation in connection with the adoption of the Federal Law “On Independent Assessment of Qualifications”
	Presidential Decrees
3	Decree of the President of the Russian Federation dated April 16, 2014 No. 249 (as amended on December 18, 2016) “On the National Council under the President of the Russian Federation for Professional Qualifications”
	Government Decrees
4	Decree of the Government of the Russian Federation of November 16, 2016 No. 1204 “On approval of the Rules for conducting an independent assessment of qualifications by a qualification assessment center in the form of a professional exam”
5	Order of the Government of the Russian Federation dated September 29, 2016 No. 2042-r (On the center for professional training, retraining and advanced training of workers)
	Orders of the Ministry of Labor
6	Order of the Ministry of Labor of the Russian Federation dated November 15, 2016 No. 649n “On approval of the Procedure for the formation and maintenance of a register of information on conducting an independent assessment of qualifications and access to them, as well as the list of information contained in the specified register”
7	Order of the Ministry of Labor of the Russian Federation dated December 1, 2016 No. 701n “On approval of the Regulations on the appeal commission for the consideration of complaints related to the results of passing a professional exam and issuing a certificate of qualification”
8	Order of the Ministry of Labor of the Russian Federation dated December 2, 2016 No. 706n “On approval of a sample application for an independent assessment of qualifications and the Procedure for submitting such an application”
9	Order of the Ministry of Labor of the Russian Federation dated December 12, 2016 No. 725n “On approval of the form of the certificate of qualifications and attachments to it, technical requirements to the form of the certificate of qualification, the procedure for filling out the form of the certificate of qualification and issuing its duplicate, as well as the form of the conclusion on passing the professional exam"
10	Order of the Ministry of Labor of the Russian Federation dated December 12, 2016 No. 726n “On approval of the regulations on the development of names of qualifications and qualification requirements, for compliance with which an independent assessment of qualifications is carried out”
11	Order of the Ministry of Labor of the Russian Federation dated December 14, 2016 No. 729n “On approval of the Procedure for monitoring and control in the field of independent qualification assessment”
12	Order of the Ministry of Labor of the Russian Federation dated December 19, 2016 No. 758n “On approval of the Model Regulations on the Council for Professional Qualifications and the Procedure for vesting the Council for Professional Qualifications with powers to organize an independent assessment of qualifications for a certain type of professional activity and termination of these powers”
13	Order of the Ministry of Labor of the Russian Federation dated December 19, 2016 No. 759n “On approval of requirements for qualification assessment centers and the Procedure for selecting organizations to empower them to conduct an independent assessment of qualifications and terminate these powers”

Scheme: "System of independent assessment of qualifications"

Rules for conducting an examination for independent assessment of qualifications

The rules for conducting an independent assessment of qualifications in the form of a professional exam are as follows.

1. Pay for the exam.

The person at whose expense the examination is conducted (applicant, employer or other person) pays for the services of conducting the examination on the basis of a contract for the provision of paid services concluded between him and the qualification assessment center.

2. Submit documents.

A set of documents is submitted to the qualification assessment center on paper or electronic media, including:

application for an examination. It must indicate the qualifications for which the applicant wants to pass the exam and consent to the processing of personal data;
a copy of the passport or other identification document of the applicant;
other documents necessary to pass the exam for the relevant qualification, information about which is contained in the register of information for conducting an independent assessment of qualifications.

3. Agree on a time.

The Qualifications Assessment Center, within 10 calendar days after receiving the set of documents, agrees with the applicant on the date, place and time of the exam, and also informs the applicant about how the exam will be held. If it is carried out at the direction of the employer, the qualification assessment center agrees on the date, place and time of the conduct with the employer.

4. Pass the exam.

The examination is conducted in accordance with assessment tools (a set of tasks and assessment criteria) for conducting an independent assessment of qualifications for the relevant qualifications, approved by the Council for Professional Qualifications.

5. Receive the document.

The exam is considered successfully passed if the applicant achieves a result that meets the assessment criteria.

The exam results are documented in the protocol of the expert commission. The Qualifications Assessment Center sends the protocol to the Council for Professional Qualifications within 7 calendar days. The Council, within 14 calendar days, makes a decision on issuing to the applicant (either or):

certificates of qualification (if the exam is passed);
conclusions on passing the professional exam (if the exam is not passed).

In both cases, information about the exam result is sent to the “register of information on an independent qualification assessment.”

Based on the decision of the council, the Qualifications Assessment Center issues the appropriate document to the applicant. The deadline for its issuance is 30 calendar days after completion of the exam.

Decree of the Government of the Russian Federation of November 16, 2016 No. 1204 “On approval of the Rules for conducting an independent assessment of qualifications by a qualification assessment center in the form of a professional exam”. The document is included in the ATP "Consultant Plus". Came into force on 01/01/2017. Official Internet portal of legal information, 11/22/2016

Approved:

sample application for an independent qualification assessment;
the order of its submission.

Sample application for an independent qualification assessment

Order of the Ministry of Labor of the Russian Federation dated December 2, 2016 No. 706n “On approval of a sample application for an independent assessment of qualifications and the Procedure for submitting such an application”. The document is included in the ATP "Consultant Plus" . Came into force on 01/01/2017. Official Internet portal of legal information, 11/21/2016.

Sample certificate of qualification

Approved:

form of the certificate of qualification and its attachment;
technical requirements for this form;
The procedure for filling out the form and issuing its duplicate;
Form of conclusion on passing a professional exam.

Form of certificate of qualification

Order of the Ministry of Labor of the Russian Federation dated December 12, 2016 No. 725n “On approval of the form of the certificate of qualification and its attachments, technical requirements for the form of the certificate of qualification, the procedure for filling out the form of the certificate of qualification and issuing its duplicate, as well as the form of the conclusion on passing the professional exam”. The document is included in the ATP "Consultant Plus". Came into force on January 10, 2017. Official Internet portal of legal information, 12/30/2016.

Payment for an independent assessment of qualifications can be taken into account in the costs of the OSN, simplified tax system and unified agricultural tax.

A procedure has been established for taxation of costs for services for independent assessment of an employee’s qualifications.

The procedure depends on who pays for these services: the employer or the employee.

Costs are borne by the employer

In this case, the cost of services is taken into account when calculating income tax, the single tax under the simplified tax system (USN) and is not subject to personal income tax.

For expenses to be included in taxation, certain conditions must be met:

conclude an agreement with the independent assessment center for the provision of services for conducting an independent assessment;
the employee must have worked for the company under an employment contract for at least 1 year;
Documents on assessment costs must be kept for at least 4 years.

The employee bears the costs

If the independent assessment of qualifications is paid for by the employee himself, then he is entitled to the amount paid ( maximum size such a deduction is 120 thousand rubles per year, taking into account deductions for treatment, training, etc.).

Federal Law of July 3, 2016 No. 251-FZ “On amendments to part two of the Tax Code of the Russian Federation in connection with the adoption of the Federal Law “On Independent Assessment of Qualifications”. The document is included in the ATP "Consultant Plus". Came into force on 01/01/2017. Official Internet portal of legal information, 07/04/2016.

Editor's note:

As for the cost of an independent assessment, it varies depending on qualifications, from several thousand to several tens of thousands of rubles. For example, an exam for the qualifications “Chief” and “Accountant” in any assessment center is 19 thousand rubles.

When an independent assessment of qualifications may be necessary for an employer and an employee

Independent assessment of qualifications is voluntary. Therefore, a logical question arises: who might need it and for what? What is its value? Let's try to answer these questions from the point of view of the employee and the employer, simulating various situations.

To the employer

During an independent qualification assessment, a person is assessed to determine whether he meets the requirements of the professional standard. In this regard, it is appropriate to remember that some of the professional standards are mandatory for use by some organizations. For example, the professional standard “accountant” is mandatory for chief accountants of PJSC. Therefore, such a society can hire a person for this position, provided that he meets the professional standard. Otherwise, the company may be fined in the amount of 30 to 50 thousand rubles (Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The company itself can determine whether the applicant meets this standard or not. But he can contact the qualification assessment center for this and receive a certificate of qualification of the applicant for the position. Then she will be absolutely sure that the new chief accountant was hired legally. In this situation, keeping in mind the fine, this is important.

The same motives can drive a company when hiring other employees. The only difference is that if the company decides not to resort to an independent assessment and evaluates the candidate independently, it will bear responsibility for making this decision independently, and no one will fine it for this.

To the question of whether it is possible to use the results of an independent qualification assessment as a reason for parting with an incompetent employee, the answer is negative. The Labor Code does not provide for this. For these purposes, it was and remains a different procedure - certification (Clause 3, Part 1, Article 81 of the Labor Code of the Russian Federation), which is carried out by a certification commission created within the company. Therefore, negative results of an independent qualification assessment (when a “conclusion” is issued and not a “certificate”) conducted by one of the qualification assessment centers cannot be a reason for dismissal.

To the employee

Potential employee

He may be interested in an independent qualification assessment if he wants to prevent a potential employer from doubting his ability to perform a particular job. For example, this could be a girl who hasn’t worked for the last few years because she was first on maternity leave, then remained a housewife for a few more years, and then decided to get a job again. In this case, despite her educational diploma and work experience, employers will probably doubt her competence today. Then the obtained certificate of qualification can just help out.

Or another example: after studying, a person worked only as a freelancer, and unofficially. And while he can still document his level of education, he has difficulties with his experience. In this case, the certificate of qualifications can also convince the employer's human resources representatives that this person is capable of performing the job for which he is applying.

Current employee

For current employees, a certificate of qualification can help to advance in the profession and increase chances of growth wages. Perhaps the certificate will help obtain employer permission for certain types of work, competitions, participation in contracts, etc.

In addition, an independent assessment of qualifications may be required in anticipation of dismissal. For example, when a company plans to part with an employee due to staff reduction or due to his inadequacy for his position.

As for staff reduction, if the company resorts to this procedure, those who are most qualified will have priority right to remain at work (Article 179 of the Labor Code of the Russian Federation). This is where a certificate of qualification can come in handy. However, you need to understand that this paper itself will not provide any guarantees against dismissal. The organization has the right to decide for itself which of the employees, in its opinion, is more qualified. After all, the criteria for an employee’s qualifications are the level of education and experience practical work. Based on them, the employer has the right to independently decide who to leave (Definition of the Constitutional Court of the Russian Federation of December 18, 2007 No. 867-О-О). However, evidence of qualifications may be taken into account.

As for such grounds for dismissal as inadequacy for the position held, then, as mentioned above, the Labor Code of the Russian Federation requires confirmation of the employee’s insufficient qualifications by the results of certification, and not by an independent assessment of qualifications. These are different procedures. Therefore, having a certificate of qualifications in hand, you can refer to it before the employer, but this document still cannot be considered protection against dismissal.

Article by Prokazin E.A.,
expert editor of the magazines “Time of an Accountant”, “Time of a Lawyer”
“Who and when may need an independent assessment of qualifications”

An independent assessment of qualifications will help the employer determine whether the employee’s qualifications meet the professional standard or other requirements established in regulations. Is independent assessment of employee qualifications mandatory? Does the employee have the right to undergo such an assessment independently? What guarantees are provided for workers sent for independent qualification assessment? What is the procedure for sending employees to an independent qualification assessment exam? In the article you will find answers to these and other questions.

Is independent assessment of employee qualifications mandatory?

First, let's look at what an independent qualification assessment (IQA) is. According to paragraph 3 of Art. 2 of Federal Law No. 238-FZ:

independent assessment of qualifications is understood as a procedure for confirming compliance of an applicant’s qualifications with the provisions of a professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation;

independent qualification assessment is carried out by the qualification assessment center (QAC) in accordance with the rules of Federal Law No. 238-FZ;

the employer carries out NOC in relation to employees with whom agreements are concluded employment contracts.

For your information:

An employer can also send applicants for positions who are not employees of the organization to undergo the NOC. However, in the future, the costs associated with this cannot be recognized when calculating income tax.

Is it necessary to evaluate the qualifications of employees? Article 196 of the Labor Code of the Russian Federation establishes that the need for training workers (vocational education and vocational training) and for them to receive additional vocational education, as well as sending employees to undergo an independent qualification assessment for their own needs is determined by the employer.

As we can see, labor legislation does not oblige the employer to evaluate the qualifications of employees, but allows him to make appropriate decisions independently based on the specifics of the activity.

Employers, taking into account the opinion of the representative body of employees in the manner prescribed by Art. 372 of the Labor Code of the Russian Federation for the adoption of local regulations, determines:

forms of training and additional professional education of workers;
a list of required professions and specialties, including for sending workers to undergo the NOC.

At the same time, Part 4 of Art. 196 of the Labor Code of the Russian Federation establishes: in cases provided for by federal laws and other regulatory legal acts of the Russian Federation, the employer is obliged to provide vocational training to employees or ensure that they receive additional professional education, if this is a condition for the employees to perform certain types of activities.

For example, in accordance with Order of the Ministry of Transport of the Russian Federation dated September 28, 2015 No. 287 “On approval of professional and qualification requirements for employees of legal entities and individual entrepreneurs engaged in transportation by road and urban ground electric transport”, if the organization has employees involved in driving off-road vehicles, they are subject to mandatory qualification assessment.

For your information:

NQA can only be carried out by qualification assessment centers. At the same time, the employer has the right to assess the qualifications of employees through the certification procedure.

What guarantees are provided for workers sent to the NOC?

Guarantees and compensation for employees sent by the employer for vocational training or to receive additional vocational education, including NOC, are listed in Art. 187 Labor Code of the Russian Federation.

Does an employee have the right to independently undergo the NOC?

Clause 3 of Art. 2 of Federal Law No. 238-FZ directly provides for the possibility of passing the NOC for persons applying for a certain type of labor activity. In particular, an employee can act as the initiator of an assessment if he is applying for a particular position. It is assumed that a positive opinion from an independent appraiser will help you get a job, stay in it and move up the career ladder.

In the case where the NOC is carried out on the initiative of the employee, it is financed from his funds.

In this case, you should pay attention to paragraphs. 6, which was introduced in paragraph 1 of Art. 219 of the Tax Code of the Russian Federation Federal Law No. 251-FZ. The provisions of this subclause provide for the provision of a social deduction for personal income tax in the amount paid in the tax period by the taxpayer for passing the NOC for compliance with qualification requirements in organizations carrying out such activities in accordance with the legislation of the Russian Federation.

Such a deduction is provided in the amount of actual expenses incurred for passing the NOC. In addition, we must remember about the general limitation on the size of the social deduction for personal income tax: in total it should be no more than 120,000 rubles. for the tax period (clause 2 of article 219 of the Tax Code of the Russian Federation).

This deduction is provided when the taxpayer files a tax return tax authority at the end of the tax period.

What is the procedure for referring an employee to NOC?

The procedure and conditions for sending workers to NOC must be specified in a collective or labor agreement. This requirement is established in Art. 196 Labor Code of the Russian Federation.

Completing the NOC is a voluntary procedure, that is, the employer must obtain the employee’s written consent. In particular, consent can be obtained on the notice. A special form of notification is not established by law, so it is drawn up in any form. Below is a sample notification of the need to pass the NOC.

Limited Liability Company "Matrix"

electrician D. N. Koposov

Notification

03/01/2017 N. Novgorod

Dear Dmitry Nikolaevich!

In accordance with Art. 196, 197 of the Labor Code of the Russian Federation, we invite you to undergo an independent qualification assessment for compliance with the Professional Standard “Electrical Installer”, approved by Order of the Ministry of Labor of the Russian Federation dated January 18, 2017 No. 50n.

If you agree, an independent assessment of your qualifications for compliance with the professional standard “Electrician” will be carried out in the form of a professional exam at the qualification assessment center of the Central Clinical Center “GAC VVR” at the address: N. Novgorod, Geroev Ave., 11, during
from April 2 to April 14, 2017.

During the period of passing the professional exam in accordance with Art. 187 of the Labor Code of the Russian Federation you will be paid average earnings.

Director Borisov O. S. Borisov

A copy of the notification has been received

(date) (signature)

With an independent assessment

qualifications agree / disagree Koposov D. N. Koposov

(Underline whatever applicable)

Note:

Subject to the provisions of Art. 192 of the Labor Code of the Russian Federation, for an employee’s refusal to undergo the NOC, including those provided for by local regulations, disciplinary action cannot be applied to him. However, in cases where the requirements for an employee’s qualifications are established by law or the employer has decided on the mandatory application of professional standards, after the employee refuses to undergo the NOC, the employer can carry out the certification independently. Based on the results of certification, it is possible to transfer the employee to another job, send him to advanced training courses or retraining. In some cases, failure to pass certification is grounds for dismissal.

If the employee agrees, the employer enters into an agreement with the CSC.

What are the rules for conducting the NOC exam?

Since January 1, 2017, the Rules for conducting an independent qualification assessment by the qualification assessment center in the form of a professional exam, approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204 (hereinafter referred to as Rules No. 1204), have been in effect.

According to clause 6 of Rules No. 1204, the person at whose expense the professional examination is conducted (employer, applicant, other individual or entity), makes payment for services for conducting a professional examination on the basis of an agreement on the provision of paid services concluded between him and the CSC.

To pass the professional exam, the applicant personally or through a legal representative submits to the CSC on paper or electronic media a set of documents, including (clause 7 of Rules No. 1204):

an application for a professional exam indicating the qualifications for which the applicant wants to pass the professional exam, while in the application the applicant consents to the processing of his personal data contained in the application, as well as in the documents and materials attached to it;

a copy of the passport or other identification document of the applicant;

other documents necessary for the applicant to pass a professional exam for the relevant qualification, information about which is contained in the register of information for conducting the NOC.

Within 10 calendar days after receiving the set of documents, the CSC informs the applicant in the manner specified in the application about the results of consideration of the application and agrees on the date, place and time of the examination, and also informs the applicant about the procedures for conducting it.

If a professional exam is conducted at the direction of the employer, the CSC agrees with the employer on the date, place and time of the professional exam.

The examination is conducted in accordance with the assessment tools for conducting the NQF for the relevant qualification, approved by the Council for Professional Qualifications.

For your information:

Representatives of the Ministry of Labor and the Council for Professional Qualifications have the right to be present during the professional examination.

The professional exam is considered successfully completed if the applicant achieves a result that meets the assessment criteria determined by the assessment tools for conducting the NOC.

In accordance with clause 15 of Rules No. 1204, the results of the professional exam are documented in the protocol of the expert commission.

For your information:

Based on the results of the professional exam, the CSC issues (Parts 4, 5, Article 4 of Federal Law No. 238-FZ):

certificate of qualification - in case of successful completion of the exam (information about the issued certificate will also be entered into a special register);
conclusion on the results of the professional exam with recommendations to the applicant - in case of unsatisfactory exam results.

No later than seven calendar days after the completion of the professional exam, the CSC sends the protocol, copies of the applicant’s sets of documents and other materials of the professional exam to the Council for Professional Qualifications.

No later than 14 calendar days after completion of the professional exam, based on the protocol, copies of the applicant’s documents, test results, photo and video materials and other materials of the professional exam, the Council for Professional Qualifications:

checks, processes and recognizes the results of the NOC;
makes a decision on issuing to the applicant or his legal representative the qualification assessment center a certificate of qualification or a conclusion on passing a professional exam;
sends to the autonomous non-profit organization “National Agency for the Development of Qualifications” information on certificates of qualifications and conclusions on passing a professional exam to be included in the register of information on conducting NOCs.

No later than 30 calendar days after the completion of the professional exam, based on the decision of the council for professional qualifications based on the results of the applicant passing the professional exam of the CSC:

or draws up and issues to the applicant or his legal representative a certificate of qualification (if the applicant receives an unsatisfactory grade when passing a professional exam, draws up and issues a conclusion on passing the professional exam, including recommendations for the applicant);
or sends a certificate of qualification (conclusion on passing a professional exam) to the applicant’s address indicated in the application for a professional exam.

For your information:

According to the rules of Part 6 of Art. 4 of Federal Law No. 238-FZ, the employee and the employer, if they do not agree with the results of the exam, within 30 calendar days from the date of their notification, have the right to submit a written complaint to the appeal commission of the Council for Professional Qualifications.

To inform employers and citizens about the examination, the following information and documents are posted on the websites of the CSC and the Council for Professional Qualifications, as well as in the register of information on the conduct of the NQC:

names of qualifications and qualification requirements for compliance with which the CSC conducts assessment;
validity periods of certificates of qualifications for relevant qualifications;
list of documents required to pass the exam for the relevant qualifications;
a set of tasks included in the assessment tools for assessment;
postal addresses, addresses Email, addresses of the websites of the CSC and the Council for Professional Qualifications;
addresses of exam venues;
sample application from the applicant for the examination;
Rules No. 1204.

NOC costs and taxes

In connection with the entry into force of Federal Law No. 238-FZ, a number of amendments were made to the Tax Code by Federal Law No. 251-FZ, in particular, to Art. 217, 219, 264. These changes came into effect on 01/01/2017.

Income tax. As already noted, on the basis of Art. 187 of the Labor Code of the Russian Federation, the completion of the NOC by an employee at the initiative of the employer is paid at his expense.

Federal Law No. 251-FZ includes training costs taken into account in the manner prescribed by Art. 264 of the Tax Code of the Russian Federation, also includes the costs of passing the NOC for compliance with the qualification requirements of the taxpayer’s employees.

For profit tax purposes, expenses for completing the NOC are taken into account as part of other expenses, subject to a number of conditions (clause 23, clause 1, clause 2, clause 3, article 264 of the Tax Code of the Russian Federation):

existence of an agreement between the CSC and the employer;
existence of an employment contract with an employee who has passed the NOC.

Similar conditions must be met when recognizing expenses on NPL as “simplified” with the object of taxation “income reduced by expenses” (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation).

The taxpayer is obliged to keep documents confirming the costs of the employee undergoing NOC to meet qualification requirements for the entire duration of the contract for the provision of services for conducting NOC and one year of work individual, for whom such an assessment was paid by the taxpayer in accordance with the employment contract concluded with him, but for at least four years.

Personal income tax. In accordance with clause 21.1 of Art. 217 of the Tax Code of the Russian Federation (introduced by Federal Law No. 251-FZ) the amount of payment for passing the NOC of workers or persons applying for a certain type of labor activity for compliance with the provisions of the professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation is not subject to taxation , according to the legislation of the Russian Federation.

Insurance premiums. Amounts of payment for the completion of NOC by employees are not listed among the expenses exempt from insurance premiums (clause 12, clause 1, article 422 of the Tax Code of the Russian Federation, clause 13, clause 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ “On Mandatory social insurance from accidents at work and occupational diseases"). From the direct interpretation of the rules it follows that for such amounts it is necessary to accrue insurance premiums. In our opinion, in this situation, contributions are not charged, as well as in relation to the cost of employee training, if it is carried out within the framework of basic professional educational programs or additional professional programs (letter of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 03-04-12/67082, FSS RF dated November 17, 2011 No. 14‑03‑11/08‑13985, as well as FSS information posted on the website http://fss.ru 03/04/2016).

Perhaps in the near future legislators will correct this gap, but in the meantime, in order to avoid disagreements with inspectors, it is advisable to seek clarification from the Federal Tax Service inspection and the territorial branch of the Federal Tax Service at the place of registration of the organization.

Where should employers contact if they have questions related to conducting NOC?

By order of the Government of the Russian Federation dated September 29, 2016 No. 2042-r “On the center for professional training, retraining and advanced training of workers,” an autonomous non-profit organization“National Agency for the Development of Qualifications” (hereinafter referred to as the National Agency).

Functions of the National Agency	Database creation best practices enterprises and organizations engaged in educational activities, on training, advanced training and retraining of workers, taking into account the best domestic and international practices
	Organization of advanced training teaching staff organizations carrying out educational activities in basic vocational training programs, educational programs of secondary vocational education and additional professional programs, based on the application of professional standards, the best domestic and international experience
	Methodological and consulting support for employers, their associations, as well as organizations engaged in educational activities on the application of professional standards, procedures and methods for independent assessment of the qualifications of workers
	Implementation of measures to increase the prestige of blue-collar professions
	Preparation and distribution of methodological and information materials on training, retraining and advanced training of workers in accordance with professional standards

The said order recommended that the National Agency create a management committee of a basic center for professional training, retraining and advanced training of workers with the participation of representatives of employers' associations, trade union associations, authorities and interested organizations.

So, if employers have questions about the application of professional standards and sending employees to the NOC, they can contact the National Agency for methodological support and advice.

For your information:

Previously, by Order of the Government of the Russian Federation dated October 8, 2014 No. 1987-r (as amended on November 26, 2015), the Agency for the Development of Professional Communities and Workforce “WorldSkills Russia” was recognized as a base center. However, supporting employers on issues of professional standards and qualification assessment was not part of its functions.

Let us remind you that the Ministry of Labor also has the right to give official explanations on the application of professional standards (Part 3 of Article 195.3 of the Labor Code of the Russian Federation). If the opinions of the National Agency and the Ministry of Labor do not coincide, priority should be given to the recommendations of the Ministry of Labor.

For your information:

Explanations of the Ministry of Labor on the issue of application of professional standards by employers were given in Letter dated 07/06/2016 No. 14-2/OOG-6465.

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In conclusion, we list the main points discussed in the article:

the need to send employees to undergo an independent qualification assessment for their own needs is determined by the employer;
the procedure and conditions for sending employees to NOC must be specified in a collective or labor agreement;
passing the NOC is a voluntary procedure; the employer must obtain the written consent of the employee;
To independently assess the qualifications of employees, employers must contact special qualification assessment centers, while employers retain the right to assess the qualifications of employees through the certification procedure;
Taking into account the amendments made to the Tax Code of the Russian Federation, employers can take into account, when calculating income tax, the costs of NPL of employees with whom employment contracts have been concluded. Applicants for positions who are not employees of the organization can also be sent to undergo the NOC, but the costs associated with this are not taken into account for tax purposes;
the amount of payment by the employer for an independent assessment of the employee’s qualifications is not subject to personal income tax;
if an employee passes the NOC on his own initiative, he independently pays the corresponding expenses, and he has the right to claim a social tax deduction;
If questions arise about the application of professional standards and the referral of employees to the NOC, employers can seek methodological support and advice from the National Agency and the Ministry of Labor.

Personnel assessment, assessment

An independent qualification assessment implies a special procedure for assessing the knowledge and practical skills of an employee or applicant for a certain position for compliance with established professional standards or other qualification requirements. Moreover, the result of this procedure can directly affect the possibility of employing an applicant or dismissing an employee for inadequacy of the position held. Therefore, all parties to the employment contract should know whether an independent assessment of qualifications is mandatory or not and what it is.

Independent assessment of qualifications - laws and regulations

In Russian legislation, the concept of independent qualification assessment is quite new and has been applied since 2017. To introduce this system and concept into labor practice in Russia, separate regulatory documents and acts were adopted. In addition, its implementation is also regulated by the provisions of the Labor Code of the Russian Federation. In total, legal regulation The procedure under consideration is ensured by the provisions of the following Russian regulatory documents:

Art. 187 Labor Code of the Russian Federation. Its principles ensure that workers sent to undergo an independent assessment of their qualifications are provided with certain social guarantees. In particular, during the assessment the employee must retain his workplace, position, and salary. In addition, if the employer sends him for an assessment, he is obliged to pay for both the services for carrying out the said procedure and to cover all expenses, such as travel expenses, if the assessment will be carried out in another locality.
Art. 196 Labor Code of the Russian Federation. The principles of this article establish the main responsibilities and rights of the employer in matters of conducting and ordering an independent qualification assessment. In particular, these include the right to independently determine in local regulations and other documents the procedure for sending employees for the said assessment, as well as the obligation to comply with legal standards in matters of providing employees with guarantees during the said procedure.
Art. 197 Labor Code of the Russian Federation. The standards of this article establish the right of workers themselves to undergo an independent qualification assessment at their request, as well as to receive additional professional education they need if necessary.
Federal Law No. 238 dated 07/03/2016. This Federal Law in its provisions laid the foundation for an independent assessment of qualifications. It regulates both the basic concepts associated with carrying out this procedure, as well as other nuances and features of an independent assessment of qualifications, its meaning and legal consequences for the parties to the employment contract and the assessment itself.
Decree of the Government of the Russian Federation No. 1204 of November 16, 2016. The said government decree, by its provisions, provides legal regulation of the procedure for conducting independent qualification assessment by organizations authorized for it and establishes specific rules used in this process.

Generally, the legislative framework for conducting an independent assessment of qualifications is quite extensive and this made it possible to quickly introduce this system as used at the federal level and existing in all constituent entities of the Russian Federation. At the same time, the qualification assessment itself can be useful both for the employee and for the employer and the state as a whole due to a number of features that will be discussed below.

What is an independent qualification assessment, when and how is it carried out?

First of all, an independent assessment of qualifications means that an employee or applicant undergoes testing for compliance with any specific professional standard. Requirements for passing such testing may be established by individual regulations, affecting aspects of work in certain positions. In particular, it is mandatory to assess the qualifications of soldiers or specialists responsible for labor protection in enterprises with hazardous working conditions.

Moreover, unlike direct labor relations, independent assessment of qualifications is not a purely two-way process, affecting only the employee and the employer. A qualification assessment center must also be a mandatory participant. Such institutions and the procedure for their functioning are determined by the provisions of the above-mentioned Federal Law No. 238. The state maintains a corresponding register of assessment centers, which everyone has the right to familiarize themselves with.

Qualification assessment centers are purely private organizations, but their activities are subject to strict legislative regulation. At the same time, they have the right to independently set prices for their services within certain limits, and the procedure for conducting a qualification assessment is paid and is not subject to compensation from the budget.

In general, the process of referring an employee for an independent qualification assessment may look like this:

The employer finds the basis according to which the employee can be sent for an independent assessment of qualifications. Such grounds may be the provisions of local acts in the organization, a collective agreement or an employment contract, as well as legal requirements for conducting qualification assessments on a regular basis. In addition, factors on the basis of which qualifications can be assessed may be the employee’s improper performance of his duties, an industrial accident, or an order from executive bodies on labor issues.
The employer issues a referral to the employee to undergo an independent assessment. At the same time, the employer in this case the worker himself has the right to choose a specific institution in which the worker must undergo this procedure. Thus, many employers now enter into service agreements with separate assessment centers, which reduces the overall costs of conducting assessments.
The employee independently arrives at the time and date specified in the referral to the qualification assessment center and submits a referral for testing, after which he passes it. In some cases, payment for testing may be made by the employee - for example, if the employer has provided for a similar assessment procedure or has not considered the procedure for carrying out the said procedure at all. In this case, the employee must ensure the safety of documents confirming his expenses for passing the qualification assessment.
Based on the results of the qualification assessment, the employee is issued a certificate of passing or failing the said assessment. If qualifications have not been confirmed, the employee has the right to appeal the center’s decision in court, or undergo testing in another institution of his choice. However, in the event of re-testing, the worker cannot claim compensation from the employer for passing the said assessment.
During the employee’s absence, the employer retains his average earnings, and if necessary, go to another locality– ensures payment of travel allowances to the employee in accordance with the established Labor Code in order.
Based on the certificate of completion of the qualification assessment, the employer makes appropriate personnel decisions. In particular, confirmation of qualifications may imply the promotion of an employee or his transfer to a new position for which he was assessed. An unsatisfactory result can lead to the employee’s removal from work or even dismissal due to inadequacy for the position held. However, before dismissal, the employer is obliged to offer the employee who failed the assessment other positions available at the enterprise for which he is suitable. It will be possible to dismiss an employee only after his refusal or in the absence of suitable vacant positions.

The procedure for conducting an independent qualification assessment can be initiated by the employee himself. For example, if he wants to have additional documentation confirming his status, or wants to get a new position or a new workplace. Also, documents confirming any qualifications may be required for direct employment.

Regarding the question of whether an independent assessment of qualifications is mandatory or not, the legislation resolves this issue quite simply. You should pay attention to individual regulatory documents regulating the conduct of certain activities - it is their provisions that establish mandatory compliance with professional standards, or advisory nature their application and use.

Tax deduction for 3 personal income taxes for an independent assessment of qualifications

Current tax legislation allows workers to receive certain additional guarantees if they undergo an independent qualification assessment. In particular, it implies the possibility of obtaining a 3-NDFL tax deduction for an independent assessment of qualifications when calculating an employee’s wages.

Documents for obtaining a tax deduction are provided by the employee who spent money on passing the assessment not to the employer, but directly to the Federal Tax Service. If the employer is provided with even a complete package of necessary documentation, he does not have the right to make a tax deduction.

The amount of social tax deduction for qualification assessment is 13% of the amounts spent on completing this procedure.

On July 3, 2016, the President of Russia signed Federal Law No. 238-FZ “On Independent Assessment of Qualifications”
The Federal Law came into force on January 1, 2017 and is the basic document regulating the formation by associations of employers of a system of independent assessment of qualifications for compliance with professional standards, based on trust in the quality of this assessment on the part of employers and citizens.

The coordinator of the independent qualification assessment system is the National Council under the President of the Russian Federation for Professional Qualifications (NSPK).
Under the National Council there are sectoral Councils for Professional Qualifications, which are vested with the authority to select legal entities to conduct qualification assessments (qualification assessment centers).
Qualification assessment centers (hereinafter referred to as CACs) conduct qualification assessments in the form of a professional exam and formalize its results.
CSC is a legal entity vested with powers and carrying out, in accordance with this Federal Law, activities to conduct an independent assessment of qualifications.

Independent assessment of qualifications– the procedure for confirming compliance of the applicant’s qualifications with the provisions of the professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation, carried out by the qualification assessment center in accordance with this Federal Law.
Applicant- an employee or a person applying for a certain type of labor activity who has applied, including at the direction of the employer, to the qualification assessment center to confirm their qualifications in the manner established by this Federal Law.
Certificate of qualification– a state-issued document confirming successful completion of a professional exam within the framework of No. 238-FZ “On Independent Assessment of Qualifications”. Information on issued certificates is entered into the unified register of information on the independent assessment of qualifications.

Independent qualification assessment procedure

The applicant, based on the professional standard, selects a qualification level for an independent qualification assessment, sends a package of documents based on the requirements for this qualification level, passes a professional exam in the form of theoretical and practical parts, receives a certificate of qualification - a state-issued document confirming the applicant’s qualification level.

Professional standard- this is a document defining the characteristics of the qualifications necessary for an employee to carry out a certain type of professional activity.
The purpose of introducing a system of professional standards is to improve the quality of labor resources, increase the professionalism of workers and, as a result, increase the competitiveness of the country’s economy as a whole. Professional standards are created with the involvement of employers, i.e. reflect the current requirements of employers for the training of specialists.

Application of professional standards by an organization means:

Bringing it into compliance with professional standards staffing table organization of employment contracts (regarding the name of the profession)
Checking for compliance with professional standards of the organization’s personnel (at Qualification Assessment Centers)
Based on the assessment results, take measures to train (retrain) personnel who do not meet the required level of qualifications

The use of professional standards in organizations (enterprises, etc.) allows you to control the costs of personnel and their development, i.e. improve the efficiency of the business as a whole.
Professional standards are registered with the Ministry of Justice of Russia as normative legal acts, i.e. “generally binding state regulations of a permanent or temporary nature, designed for repeated use.”

In accordance with the amendments made to the “Rules for the development, approval of federal state educational standards and amendments to them”, Federal State Educational Standards for vocational education must comply with professional standards.
Educational organizations According to the Federal Law “On Independent Qualification Assessment”, they cannot be certified as Qualification Assessment Centers. CSCs and educational organizations can cooperate in the use of material and technical each other's base, as well as exchange of experience between CSC experts and teachers.

Tax benefits when passing an independent qualification assessment. Federal Law No. 251-FZ dated 07/03/2016 was adopted (came into force on 01/01/2017), which provided certain tax benefits to applicants undergoing an independent qualification assessment and to employers sending them to a qualification assessment center.
The amount of the fee for passing an independent qualification assessment is not subject to personal income tax (clause 21.1, article 217 of the Tax Code of the Russian Federation). The personal income tax payer is provided with a social tax deduction for this tax in the amount paid during the tax period (calendar year) for passing an independent qualification assessment. The employer's expenses are taken into account as part of the costs when calculating the organization's income tax, taking into account the conditions that an independent assessment of the qualifications of employees must be carried out on the basis of a service agreement for such an assessment, and the employer must have concluded employment contracts with employees who are sent to the center qualification assessments.

Advantages of qualified specialists:

documentary confirmation by an independent organization of the specialist’s qualifications and professional skills;
personal advantage for career growth;
increasing the image, rating and competitiveness of a specialist in the field of services provided;
meeting the needs of organizations and private customers for qualified specialists;
specialists’ confidence in their own capabilities, psychological comfort, trust of the organization’s management and respect of colleagues.

Benefits for the employer:

significant time savings on searching, selecting and evaluating candidates for vacant positions;
hiring only competent and motivated employees;
regular diagnostics of employee competencies in accordance with the content of professional standards developed by employers' associations.