Organizations for qualification assessment of conformity. On independent assessment of qualifications. Download the law on independent assessment

An independent assessment of employee qualifications in 2017 will be carried out by specialized centers. To confirm professional competence, an employee must pass an exam, the program of which is approved in advance by the experts of the assessment center, and receive a certificate of compliance with the professional standard. Read our article for everything you need to know about the procedure for independent assessment of employee qualifications.

From the article you will learn:

Independent assessment of qualifications is a relatively new phenomenon in Russian personnel practice. The definition for this procedure appeared in the labor legislation of the Russian Federation in parallel with the beginning of the introduction of a system of professional standards, and the possibility of its implementation has been discussed since 2013. An independent assessment of employee qualifications in 2017 is used as a tool for checking the level of professional competence of personnel.

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The independent qualification assessment system is still in its infancy. However, we can already talk about real steps taken in this direction. The National Council under the President of the Russian Federation was established to manage the independent assessment system, and the National Qualifications Development Agency was created to provide methodological and expert-analytical support to the system. Councils are being created for specific types professional activity(their powers are outlined by order of the Ministry of Labor of Russia No. 758n dated December 19, 2016).

Law on Independent Assessment of Employee Qualifications

Relations arising during the procedure are regulated by the federal law"ABOUT independent assessment qualifications of workers" dated July 3, 2016 No. 238-FZ. In parallel with the approval of the law, amendments to the Labor Code of the Russian Federation were adopted.

The essence of the amendments is to provide all employees undergoing the qualification assessment procedure with special guarantees from the employer. The provisions of Law No. 238-FZ apply to any categories of workers, in addition to civil servants and citizens applying for public service positions.

Centers for independent assessment of employee qualifications

In 2017, only accredited centers that have received permission from the NSPK (National Council for Professional Qualifications) have the right to conduct independent assessments. They are not educational organizations and have their own material resources. Before concluding an agreement for the provision of a service, make sure that the selected organization meets these criteria and is included in the Register of Information on Independent Qualification Assessment. It is run by the National Agency for Qualifications Development (NAQD).

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 implement this system and concept in work 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, the legal regulation of 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 assessment of their qualifications at their request, as well as to receive additional necessary information. vocational education 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 separate 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:

1. 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.
2. 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.
3. 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.
4. 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.
5. During the employee’s absence, the employer retains his average earnings, and if necessary go to another locality– ensures the payment of travel allowances to the employee in accordance with the procedure established by the Labor Code.
6. 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 the mandatory compliance with professional standards, or the advisory nature of 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 wages employee.

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.

In this case, the employee will be able to receive the actual deduction by submitting the following package of documents to the Federal Tax Service:

It should be remembered that the law limits the maximum amount of social tax deductions that an employee can receive within one year. It amounts to 120 thousand rubles per year.

On January 1, 2017, the recently adopted Federal Law No. 238-FZ “On Independent Assessment of Qualifications” (hereinafter referred to as Law No. 238-FZ) will come into force, establishing the procedure for employees to undergo such assessment. One of the purposes of introducing this procedure is to create an opportunity for an employee to confirm his qualifications not with his employer or educational institution, and in other, independent organizations specially created for this purpose. It is expected that such an assessment will be convenient not only for employees, but also for employers. True, we will not be able to verify this soon. In the meantime, let’s try to figure out what the legislator has currently established regarding the independent assessment of an employee’s qualifications.

Let's remember professional standards

Despite the concerns of public sector employers associated with the introduction of professional standards, everything turned out to be not so bad. For now, professional standards are mandatory (as originally planned) only in two cases:

• the names of positions, professions, specialties and qualification requirements for them must correspond to the names and requirements specified in qualification reference books or professional standards, if in accordance with the Labor Code of the Russian Federation or other federal laws, the performance of work in these positions, professions, specialties is associated with the provision of compensation and benefits or the presence of restrictions in accordance with Part 2 of Art. 57 Labor Code of the Russian Federation;
• when these requirements for the qualifications of workers are established by the Labor Code of the Russian Federation, other federal laws, and other regulatory legal acts of the Russian Federation in accordance with Art. 195.3 Labor Code of the Russian Federation. It is clarified that other regulatory acts mean decrees and orders of the Government of the Russian Federation, orders of federal executive authorities, which establish special requirements of a normative legal nature for employees performing certain labor duties.

In other cases, professional standards are advisory in nature and can be used by employers as a basis for determining the qualification requirements for workers, taking into account the characteristics of the labor functions they perform, determined by the technologies used and the adopted organization of production and labor (Part 2 of Article 195.3 of the Labor Code of the Russian Federation).

In addition, for state extra-budgetary funds, state and municipal institutions, unitary enterprises, as well as state corporations, companies and business entities in which more than 50% of the shares (stakes) in the authorized capital are in state or municipal ownership, the specifics of the application of professional standards will be establish by the Government of the Russian Federation.

The Ministry of Labor nevertheless recommended that employers of state and municipal institutions conduct an analysis of the professional qualities of employees for compliance with the requirements of professional standards, as well as draw up plans for the training of employees and additional professional education within the budget for the corresponding year.

Today, organizations should already begin some work to bring them into compliance with professional standards job descriptions, staffing schedules, employment contracts and other documents, if the standards are mandatory or the employer decides to take them as the basis for qualification requirements for employees.

Independent assessment to replace certification

As the Ministry of Labor previously noted, an employer cannot fire an employee whose qualifications do not meet the requirements of professional standards. First, he must establish the level of qualifications, check the professional skills, knowledge and abilities of the employee through certification.

Certification is a check of the professional level of an employee to determine whether his qualifications correspond to the position he occupies or the work he performs.

There is no requirement to conduct certification for all employers by law. However, with the adoption of professional standards, the need to carry it out may arise for many, for which employers will need to develop a procedure for carrying it out.

note

According to Part 2 of Art. 81 of the Labor Code of the Russian Federation, the procedure for conducting certification is established labor legislation and other acts containing labor law norms, local regulations adopted taking into account the opinion of the representative body of workers.

However, the legislator offers another way out of this situation - the institution of independent qualification assessment (hereinafter referred to as NQA) is introduced. There has been talk about this since 2013. It is expected that this method of assessment will have significant advantages for both the employee and the employer. In particular, employers will receive professional assistance in assessing the employee’s qualifications and will be able to refuse self-development assessment systems in the organization and from certification in general. There will be no need to test the knowledge and skills of those applying for a job if they have an independent assessment.

Such an assessment gives the employee the opportunity to confirm his qualifications regardless of a specific organization, which will be useful to him when finding a job.

Participants of the independent assessment

So, Law No. 238-FZ, which will come into force on January 1, 2017, establishes the legal and organizational framework and procedure for conducting NOCs, defines legal status, rights and obligations of participants in such an assessment.

Article 2 of Law No. 238-FZ gives the following wording: NOC is a procedure for confirming the 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, carried out by a qualification assessment center. An applicant is understood as an employee or a person applying for a certain type of work activity who has applied, including at the direction of the employer, to the qualification assessment center to confirm their qualifications.

However, Law No. 238-FZ does not apply to citizens applying for civil service positions and civil servants.

Article 3 of Law No. 238-FZ lists all participants in the independent assessment system. We present their composition and main functions in the form of a diagram.

	Bodies and organizations involved in independent assessment
National Council	National Agency for the Development of Qualifications	Advice on professional qualifications	Qualification assessment centers	Executive authority (Ministry of Labor)
Advisory body. Coordinates the activities of authorities, employers, trade unions, educational and other organizations	Autonomous, non-profit organization. Provides activities for the development of qualifications	A governing body authorized to conduct assessments for a specific type of activity	Legal entity directly conducting qualification assessment	Approves approximate regulations on the council for professional qualifications and the procedure for vesting it with powers to conduct an independent assessment

Separately, we note that the body that carries out independent assessment is not an educational organization. The Qualifications Assessment Center (hereinafter referred to as the Qualifications Assessment Center) is a legal entity engaged in NQF activities in accordance with Law No. 238-FZ. The assessment is carried out by conducting a professional examination, following which the CSC issues a certificate of qualification.

The authority to assess the CSC is vested and revoked by the Council for Professional Qualifications (hereinafter referred to as the Council), which also determines for each CSC the names of qualifications for which the NQF will be carried out, and sends information about such names to the National Agency for the Development of Qualifications for their inclusion in the register.

The Council also controls the activities of the CSC, verifies, processes and recognizes the results of the NSC, makes decisions on the issuance of qualification certificates by the CSC and sends information on issued qualification certificates to the National Agency for the Development of Qualifications for inclusion in the register.

Thus, the register, which is formed and maintained by the National Agency for the Development of Qualifications, includes information:

on the activities of the National Council and the National Agency for the Development of Qualifications regarding issues related to the development of qualifications;

• On councils for professional qualifications and qualification assessment centers;
• on the names of qualifications and qualification requirements for compliance with which the NOC is carried out, indicating the validity periods of qualification certificates and documents necessary for the applicant to pass a professional exam for the relevant qualification;
• about issued certificates of qualification;
• on the list of official websites of the National Council, the National Agency for the Development of Qualifications, councils for professional qualifications and qualification assessment centers on the Internet;
• other information, the list of which is determined by the authorized executive body.

The information contained in the register is open, with the exception of information containing personal data. Access for citizens and organizations to the register is free.

Assessment procedure

First of all, it should be said that the NOC system is built on a voluntary basis. Both the employer and the applicant can contact the CSC.

The main points of the assessment are established by Art. 4 of Law No. 238-FZ, according to which the NOC, as already noted, is carried out by the CSC in the form of a professional exam. Approval of the procedure for passing the exam is the responsibility of the Government of the Russian Federation.

For your information

A package of documents, including a sample application for conducting an NOC (and in the form of an electronic document), and the procedure for submitting such an application are being developed by the Ministry of Labor.

So, if the initiator of an independent assessment is the applicant, then it is carried out at his expense or at the expense of other physical and (or) legal entities. If the employer directs you to undergo an independent assessment, it is carried out at the employer’s expense.

To pass the professional exam at the CSC you must submit:

• a written application from the applicant according to the established format, submitted in person, through a legal representative or in the form of an electronic document using the Internet;
• a copy of a passport or a copy of another identification document;
• other documents necessary for the applicant to pass a professional exam for the relevant qualification, information about which is contained in the register.

Based on the results of the professional exam, the CSC issues a certificate of qualification to the applicant within 30 days, and in case of receiving an unsatisfactory grade during the examination, a conclusion on its passing, including recommendations for the applicant. During this period, the Council for Professional Qualifications verifies, processes and recognizes the results of the applicant’s NQF.

Decisions made by the CSC based on the results of the professional examination, within 30 calendar days from the date of informing the participants about the results of the examination in the manner established by the regulations on the appeal commission for the consideration of complaints related to the results of the professional examination and the issuance of a certificate of qualification, can be appealed to in writing.

note

For workers or persons applying for a certain type of labor activity, the procedure for conducting an assessment may be established by other federal laws and other regulatory legal acts of the Russian Federation, if for such categories of workers the Labor Code defines the specifics of labor regulation, including in connection with the performance of work in hazardous conditions. and (or) dangerous conditions (Part 3 of Article 3 of Law No. 238-FZ).

Simultaneously with Law No. 238-FZ, two more laws were adopted and will come into force, amending the Labor and Tax Codes. The first law concerns guarantees for employees associated with undergoing a qualification assessment, and the second concerns the taxation of the costs of paying for such an assessment.

Independent assessment and the Labor Code

Federal Law of July 3, 2016 No. 239-FZ “On Amendments to the Labor Code Russian Federation In connection with the adoption of the Federal Law “On Independent Assessment of Qualifications,” changes were made to Art. 187, 196 and 197 of the Labor Code of the Russian Federation, which establish the rights of employees to training and additional education, as well as guarantees and compensation for employees sent by the employer for vocational training or additional vocational education.

Completing an independent assessment by employees from January 1, 2017 will be equivalent to receiving additional professional education. That is, for employees, along with the right to receive additional professional education, the right to undergo an independent assessment will be established.

In turn, according to the new version of Art. 196 of the Labor Code of the Russian Federation, the employer will have to:

• add to the collective employment contracts on the conditions and procedure for sending employees to undergo an independent assessment;
• The local act establishing the forms of training and additional professional education of workers, as well as the list of professions and specialties required for this, should be supplemented with a list of professions and specialties for sending workers to undergo the NOC, taking into account the opinion of the representative body of workers.

note

The need for training of employees (vocational education and vocational training) and additional vocational education, as well as sending employees to undergo NOC for their own needs is determined by the employer.

In addition, it has been established that an employee can be sent to NOC only with his consent. At the same time, the employer must provide him with guarantees established by labor legislation and other acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract.

According to the new art. 187 of the Labor Code of the Russian Federation, if an employee undergoes a qualification assessment outside of work, he must retain his place of work and the average salary at his main place of work. If the NOC is carried out in another area, travel expenses are paid in the manner and amount that are provided for persons sent on business trips.

Well, as already noted, according to Law No. 238-FZ, when an employer sends an employee to the NOC, payment for such an assessment is carried out at the expense of the employer.

Independent assessment and the Tax Code

Federal Law No. 251-FZ of July 3, 2016 “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”, adopted and coming into force simultaneously with Law No. 238-FZ, made additions to Art. 217, 219 and 264 of the Tax Code of the Russian Federation.

In particular, among non-taxable income individuals there will also be 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, carried out in accordance with the legislation of the Russian Federation (clause 21.1 of article 217 of the Tax Code RF).

And to determine the amount of the tax base of an individual, the list of social tax deductions will include expenses in the amount paid in the tax period by the taxpayer for undergoing an independent assessment of his qualifications for compliance with qualification requirements in organizations carrying out such activities under the legislation of the Russian Federation - in the amount actually incurred expenses for undergoing an independent assessment, subject to the limitation maximum size deduction of 120,000 rubles. in aggregate for the tax period.

Tax benefits are also provided to the employer who sent the employee for an independent assessment. So, according to paragraphs. 23 clause 1 art. 264 of the Tax Code of the Russian Federation, the costs of undergoing an independent assessment, as well as training costs, are not subject to income tax if the assessment is carried out on the basis of a contract for the provision of services, and the employee sent for the assessment works on the basis of an employment contract.

We have considered only the main points related to the NOC. Before Law No. 238-FZ comes into force, legislators will have enough work - just adjusting educational standards and developing a mechanism for their implementation in the education system. There is still a long way to go before the process of improving the procedure for assessing the qualifications of workers is completed.

Let us note that during the assessment, special requirements will be imposed not on the presence of a specific education, but on the level of knowledge and skills that the employee possesses when performing his job functions (we are not talking about, of course, when the educational requirements are established by law). And it is precisely this approach that employers are recommended to use now, assessing the qualifications of employees on their own, before specialized organizations deal with it.

At the same time, let us remind you again that an independent assessment is voluntary. If an employee refuses to take it, you will not be able to force him, and to establish whether his level of qualifications corresponds to the position he occupies, you will have to carry out the same certification.

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A number of changes have come into force since 2017: compliance with the professional standard can be confirmed at the Center for Independent Qualification Assessment. In addition, employers can now factor in the cost of an independent qualification assessment. Read about other changes in the article.

Based on the professional standard, each specialist can outline specific ones for himself. To do this, it is enough to undergo training at the Accounting School. All our courses are developed taking into account the professional standard “Accountant”.

How is an independent assessment of employees carried out?

From January 1, 2017, the employee undergoes an independent assessment of at will or at the initiative of the employer (including a potential employer). An independent assessment is carried out by Qualification Assessment Centers in the form of a professional exam. The procedure for conducting such an exam was approved by Decree of the Government of the Russian Federation dated November 16, 2016 No. 1204.

Who conducts the independent qualification assessment?

The Institute of Professional Accountants (IPB Russia) clarifies some points (Letter NP "Institute of Professional Accountants and Auditors of Russia" (IPB of Russia) dated December 9, 2016 No. 05TU/12-16):

1. Organizations that can conduct an independent assessment of an accountant’s qualifications are called qualification assessment centers (hereinafter referred to as CACs). All centers are included in the register. The register address is http://www.asprof.ru/ok/reestr_COK.

Alexey Petrov comments, tax consultant:

“Until the moment the professional standard “Accountant” appeared, the concept of “chief accountant qualifications” was a personal matter for each employer. Now we have a standard that states what someone who dares to call himself a qualified chief accountant should do and what competencies and knowledge should have. According to the norms of the new Federal Law No. 238-FZ, we will go to Independent Assessment Centers for confirmation of qualifications.”

Please note: o Organizations that are not included in this register are not qualification assessment centers and cannot conduct independent assessments.

2. Based on the results of the independent assessment, the CSC must issue the applicant a certificate of the established form. D Independent assessment documents issued before January 1, 2017 are not certificates of qualifications.

3. Qualification assessment is voluntary for both employees and employers. Its presence or absence, as well as its results, do not entail consequences or requirements, including when applying for a job. The employer sends employees to undergo an independent qualification assessment based on their written consent. The conditions and procedure are determined by the collective agreement, agreements, and employment contracts.

4. It is necessary to distinguish between the application of the requirements of professional standards and the assessment of qualifications for compliance with these standards. Mandatory cases of applying the requirements of professional standards to the qualifications of workers are listed in the Labor Code of the Russian Federation. In other cases, professional standards are a guideline for determining qualification requirements and developing personnel policies. Qualification assessment is always voluntary.

In our article, Evgenia Konyukhova answers questions from accountants and explains what qualification requirements the professional standard imposes - “ ».

How to get an independent assessment

The step-by-step procedure for an independent assessment looks like this:

1. We pay for the exam - this can be done by the applicant, employer or other person.
2. We submit the documents. The applicant submits to the CSC a set of documents: an application for an examination (Order of the Ministry of Labor of the Russian Federation dated December 2, 2016 No. 706n) indicating the confirmed qualifications, a copy of the passport and other Required documents. Documents can besubmitted both in paper form and on electronic media.
3. We agree on a time. The CSC, within 10 calendar days after receiving the set of documents, 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.
4. We pass the exam and receive a document corresponding to the exam result.

What might be the exam result?

There can be two results:

• If the exam is successfully passed, a certificate of qualification is issued (within 30 days). Data on each certificate will be entered into a single register. Access to the registry is open and free.
• If the exam is not passed, a certificate of passing the professional examination with recommendations is issued. Such a verdict can be challenged in a specially created appeal commission. To do this, the employer or the person being assessed submits a written complaint. This must be done within thirty calendar days from the date of receipt of information about the exam results.

How to become a professional accountant

Any employer is interested in competent specialists. A document on advanced training can help an employee with career advancement and salary increases. Applicants for positions who have a retraining diploma or a certificate of advanced training will have priority. In order for the employer to be sure that the employee’s qualifications meet the professional standard, it is better not only to check him, but to train him according to the appropriate program.

The exam at the CSC for the qualifications “Chief Accountant” and “Accountant” costs approximately 20 thousand rubles. You pay this money for testing, but not for advanced training. The accounting school offers courses where you can improve your qualifications or undergo professional retraining and receive a certificate or diploma. There are courses for the special regime of the simplified tax system, for OSNO, for budgetary organizations. Choose the course that's right for you.

Training programs for compliance with professional standards for accountants:

Training programs for compliance with professional standards for chief accountants:

Upon completion of the course, after testing, you will receive a certificate of advanced training or a diploma. These documents will confirm your compliance with the requirements that the professional standard imposes on the level of education, as well as on the knowledge and skills that make up the generalized labor function “Maintaining accounting"(code A) and "Compilation and presentation financial statements economic entity)" (code B).

Tax benefits for employees and employers

In unison with the law on independent assessment of qualifications, Federal Law No. 251-FZ dated July 3, 2016 was adopted. This law provides tax benefits for both companies paying for qualification assessments and for individuals paying for the exam themselves.

• If the professional examination is carried out at the initiative of the employer, then he also pays for the services of the CSC. Employers who pay for assessment of employee qualifications can take such costs into account when taxing profits, as well as when calculating the Unified Agricultural Tax and the single tax under the simplified tax system. In addition, amounts paid by the employer for an independent assessment of the employee’s qualifications are not subject to personal income tax (clause 21.1 of article 217 of the Tax Code of the Russian Federation).
• If the initiator of the assessment is an employee (applicant), then it is he who must pay for the exam. In this case, he can receive a tax deduction for personal income tax in the amount of expenses incurred, but not more than 120,000 rubles per year in total for the four types of social deductions specified in subparagraph. 2-5 p. 1 tbsp. 219 of the Tax Code of the Russian Federation.

: training programs are developed based on the requirements of the professional standard “Accountant”.

A law has been adopted regulating the independent assessment of the qualifications of workers or persons applying for a certain type of labor activity.

An independent qualification assessment is a procedure for confirming the compliance of an applicant’s qualifications with the provisions of a professional standard or qualification requirements established by law, carried out by a qualification assessment center. The law establishes the legal and organizational basis and procedure for conducting an independent qualification assessment, and also determines the legal status, rights and obligations of participants in such assessment. The law does not apply to government employees.

An independent assessment of qualifications is carried out in the form of a professional exam by the qualification assessment center in the manner established by the Government of the Russian Federation. The examination is carried out at the initiative of the applicant at the expense of the applicant, other individuals and legal entities, or at the direction of the employer at the expense of the employer in the manner prescribed by labor legislation.

To pass the exam, a written application by the applicant according to the established form, submitted in person, through a legal representative or in the form of an electronic document, as well as other documents necessary to pass the exam for the relevant qualification, are submitted to the qualification assessment center. Based on the results of the exam, the applicant, within thirty days, is issued a certificate of qualification by the qualification assessment center, and in case of receiving an unsatisfactory grade during the professional exam, a conclusion on passing the professional exam, including recommendations for the applicant. Information on issued qualification certificates is entered into the register by the national qualifications development agency.

Coordination of the activities of federal executive authorities, associations of employers, trade unions, educational, scientific and other organizations in the field of independent assessment of qualifications is carried out by the National Council under the President of the Russian Federation for Professional Qualifications, which includes representatives of relevant bodies and organizations. By decision of the national council, a council for professional qualifications is created at the all-Russian level to conduct an independent assessment of qualifications for a certain type of professional activity in order to develop a system of independent assessment of qualifications at the all-Russian level. Organizational, methodological, expert and analytical support for the activities of the national council, professional qualifications councils and qualification assessment centers is provided by the National Agency for the Development of Qualifications - an autonomous non-profit organization whose founders include all-Russian associations of employers and trade unions and authorized federal executive bodies.