Regulations on the independent assessment of the qualifications of employees. Independent assessment of the qualifications of employees. What does the qualification assessment process look like?

Article 1. Subject of regulation of this Federal Law

1. The subject of regulation of this Federal Law are the relations that arise in the course of an independent assessment of the qualifications of employees or persons applying for a certain type of labor activity.

2. Real the federal law establishes the legal and organizational framework and procedure for conducting an independent assessment of the qualifications of employees or persons applying for a certain type of labor activity, and also determines legal status, the rights and obligations of participants in such an independent assessment of qualifications.

3. A different procedure for assessing the qualifications of employees or persons applying for a certain type of labor activity may be established by other federal laws and other regulatory legal acts. Russian Federation in the event that, in relation to the relevant categories of employees, the Labor Code of the Russian Federation defines the specifics of regulating the labor of such employees, including in connection with the performance of work with harmful and (or) dangerous working conditions.

4. This Federal Law does not apply to citizens applying for positions public service, and civil servants.

Article 2. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts shall apply:

1) a national agency for the development of qualifications - an autonomous non-profit organization established to ensure activities for the development of qualifications in the Russian Federation, the founders of which include all-Russian associations of employers, all-Russian associations of trade unions and the Russian Federation, on behalf of which the functions and powers of the founder are carried out by federal bodies executive power authorized by the Government of the Russian Federation;

2) national council - the national council under the President of the Russian Federation for professional qualifications, which is an advisory body under the President of the Russian Federation to consider issues related to the development of qualifications in the Russian Federation;

3) an independent assessment of the qualifications of employees or persons applying for a certain type of labor activity (hereinafter - an independent assessment of qualifications), - 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 (hereinafter - qualification requirements) carried out by the qualifications assessment center in accordance with this Federal Law;

4) assessment tools for conducting an independent assessment of qualifications - a set of tasks, assessment criteria used by centers for assessing qualifications when conducting a professional exam;

5) a register of information on conducting an independent qualification assessment - an information resource for ensuring an independent qualification assessment (hereinafter referred to as the register);

6) council for professional qualifications - a management body endowed in accordance with this Federal Law with the authority to organize an independent assessment of qualifications for a certain type professional activity;

7) applicant - an employee or a person applying for a certain type of labor activity who has applied, including through the direction of the employer, to the center for assessing qualifications to confirm their qualifications in the manner established by this Federal Law;

8) center for assessment of qualifications - a legal entity carrying out, in accordance with this Federal Law, activities to conduct an independent assessment of qualifications.

Article 3. Participants in the system of independent assessment of qualifications

Participants of the system of independent assessment of qualifications are:

1) national council;

2) national agency for the development of qualifications;

3) advice on professional qualifications;

4) qualification assessment centers;

5) employers;

6) applicants;

7) the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of labor (hereinafter referred to as the authorized executive body).

Article 4. Conducting an independent assessment of qualifications

1. An independent qualification assessment is carried out in the form of a professional examination by a qualification assessment center in the manner established by the Government of the Russian Federation.

2. A professional exam is conducted at the initiative of the applicant at the expense of the applicant, other individuals and (or) legal entities or at the direction of the employer at the expense of the employer in the manner established labor law.

3. To pass a professional exam, a written application of the applicant according to the established model, submitted personally, through a legal representative or in the form of an electronic document using public information and telecommunication networks, including the Internet, a copy of the passport or a copy of another identity document, as well as other documents necessary for the applicant to pass a professional exam for the relevant qualification, information about which is contained in the register.

4. Based on the results of passing a professional exam, the qualification assessment center issues a qualification certificate to the applicant within thirty days, and in case of receiving an unsatisfactory grade during the professional exam, a conclusion on passing the professional exam, including recommendations for the applicant. During this period, verification, processing and recognition of the results of an independent assessment of the qualifications of the applicant by the council for professional qualifications are carried out.

5. Information about the issued qualification certificates is entered by the national agency for the development of qualifications in the register.

6. The applicant, employer, other individuals and (or) legal entities specified in Part 2 of this Article who do not agree with the decisions made by the center for assessing qualifications based on the results of passing a professional exam, within thirty calendar days from the date of informing them about the results of passing a professional exam in the manner prescribed by the regulation on the appeal commission for considering complaints related to the results of the professional examination and the issuance of a certificate of qualification, has the right to file a written complaint with the appeal commission of the council for professional qualifications.

Article 5 National Council

1. Coordination of the activities of federal executive bodies, associations of employers, trade unions (their associations), associations (unions) and other organizations representing and (or) uniting professional communities, educational, scientific and other organizations in the field of independent assessment of qualifications is carried out by the National Council .

2. The National Council includes representatives of the authorities state power of the Russian Federation, all-Russian and other associations of employers, all-Russian trade unions (their associations), associations (unions) and other organizations representing and (or) uniting professional communities, educational, scientific and other organizations.

3. The powers of the national council and its composition are determined by this Federal Law and a decree of the President of the Russian Federation.

4. The publication of regulatory legal acts of the Russian Federation on issues of independent assessment of qualifications is carried out after consideration and approval of these acts by the national council.

Article 6. National Agency for the Development of Qualifications

National Agency for the Development of Qualifications:

1) provides organizational, methodological, expert and analytical support for the activities of the national council, councils for professional qualifications and centers for assessing qualifications;

2) prepares proposals for the national council on empowering councils for professional qualifications with the authority to organize an independent assessment of qualifications for a certain type of professional activity, as well as on the termination of such powers;

3) organize the formation and maintenance of the register;

4) approves, on the basis of the proposals of councils for professional qualifications, the names of qualifications and requirements for qualifications, for compliance with which an independent assessment of qualifications is carried out, indicating the validity period of certificates of qualifications and documents required for the applicant to pass a professional exam, after the approval of these proposals by the national council, makes the information contained in these documents to the register;

5) provides information and advice to participants in the system of independent assessment of qualifications on the issues of its implementation in accordance with this Federal Law;

6) perform other functions in accordance with this Federal Law.

Article 7 Council for Professional Qualifications

1. The Council for Professional Qualifications is created by the decision of the National Council 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.

2. The Council for Professional Qualifications is created on the basis of all-Russian and other associations of employers, associations (unions) and other organizations representing and (or) uniting professional communities, and, by decision of the national council, is empowered to organize an independent assessment of qualifications for a certain type of professional activity . The Council for Professional Qualifications also includes representatives of trade unions (their associations), educational, scientific and other organizations.

3. The Council for Professional Qualifications, in order to carry out its activities, develops a regulation on the basis of an exemplary regulation on the Council for Professional Qualifications and approves it.

4. Council for professional qualifications for a certain type of professional activity:

1) approves the assessment tools for the relevant qualifications, which are used by the qualification assessment centers when conducting a professional examination for the relevant qualification;

2) submits to the national agency for the development of qualifications draft names of qualifications and requirements for qualifications, for compliance with which it is planned to conduct an independent assessment of qualifications, indicating the validity period of certificates of qualifications and documents necessary for the applicant to pass a professional exam for the relevant qualification;

3) selects organizations to perform the functions of centers for assessing qualifications, empowers them to conduct an independent assessment of qualifications and sends information to the national agency for the development of qualifications decision for its entry into the register;

4) determines for each qualifications assessment center the names of qualifications for which an independent qualification assessment 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;

5) monitors the activities of qualification assessment centers and controls their activities;

6) makes a decision to terminate the powers of qualification assessment centers and sends to the national agency for the development of qualifications information about the decision taken for its entry in the register;

7) checks, processes and recognizes the results of an independent assessment of qualifications, decides on the issuance of certificates of qualification by the center for assessment of qualifications and sends to the national agency for the development of qualifications information on the issued certificates of qualification for its entry into the register;

8) conducts an independent assessment of qualifications by decision of the National Council;

9) establishes an appeal commission to consider complaints related to the results of a professional examination and the issuance of a certificate of qualification, and organizes its activities.

5. Financial support for the activities of the council for professional qualifications is carried out at the expense of the own funds of the legal entity on the basis of which it was created, and other sources not prohibited by the legislation of the Russian Federation.

Article 8. Qualification Assessment Center

1. The Qualification Assessment Center conducts an independent assessment of qualifications. The list of qualifications is determined for the respective center for the assessment of qualifications by the council for professional qualifications.

2. The Qualification Assessment Center conducts professional examinations.

3. The powers of the qualifications assessment center may be terminated in the event of:

1) non-compliance of the activities of the qualification assessment center with the established requirements;

2) repeated violation by the qualifications assessment center of the procedure for conducting professional examinations;

3) submission by the qualifications assessment center of knowingly false information during the selection and empowering it with the authority to conduct an independent assessment of qualifications, monitor its activities or control it;

4) receipt from a legal entity of an application to terminate, on its own initiative, the exercise of the powers of a qualifications assessment center;

5) liquidation of a legal entity in the manner prescribed by the civil legislation of the Russian Federation.

4. When a legal entity terminates the exercise of the powers of a qualifications assessment center in the cases provided for in paragraph 3 of this article, information about the qualifications assessment center is excluded from the register by the national qualifications development agency no later than five working days from the day the professional qualifications council decides to terminate these powers.

5. In the event that a legal entity terminates the exercise of the powers of a center for assessing qualifications, the Council for Professional Qualifications ensures the fulfillment of unfulfilled obligations to applicants in respect of which the procedure for an independent assessment of qualifications has not been completed.

6. Financial support for the activities of the qualification assessment center is carried out at the expense of the own funds of the qualification assessment center and other sources not prohibited by the legislation of the Russian Federation.

Article 9. Powers of the authorized executive body

1. The authorized executive body shall exercise the following powers:

1) approves the model regulation on the Council for Professional Qualifications and the procedure for empowering the Council for Professional Qualifications with the authority to organize an independent assessment of qualifications for a certain type of professional activity and the termination of these powers;

2) approves the form of the certificate of qualification and its annexes, the technical requirements for the form, the procedure for filling out the form and issuing a duplicate of the certificate of qualification, as well as the form of the conclusion on passing the professional exam;

3) approves a sample application for an independent assessment of qualifications and the procedure for submitting such an application, including in the form of an electronic document, using public information and telecommunication networks, including the Internet;

4) approves the 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;

5) approves the regulation on the appeal commission for considering complaints related to the results of passing a professional exam and issuing a certificate of qualification;

6) approves the regulation on the development of names of qualifications and requirements for qualifications, for compliance with which an independent assessment of qualifications is carried out, indicating the validity period of certificates of qualifications and documents necessary for the applicant to pass a professional exam for the relevant qualification;

7) approves the regulation on the development of assessment tools for independent assessment of qualifications;

8) approve the procedure for the formation and maintenance of the register, the list of information contained in the register, and the procedure for access to them;

9) approves the procedure for monitoring and control in the field of independent assessment of qualifications.

2. The authorized executive body carries out monitoring and control in the field of independent assessment of qualifications.

Article 10 Information Support independent qualification assessment

1. In order to ensure an independent assessment of qualifications, a registry is used, which includes:

1) information on the activities of the national council and the national agency for the development of qualifications in terms of issues related to the development of qualifications;

2) information about councils for professional qualifications and centers for assessing qualifications;

3) information about the names of qualifications and qualification requirements, for compliance with which an independent qualification assessment is carried out, indicating the validity period of qualification certificates and documents necessary for the applicant to pass a professional exam for the relevant qualification;

4) information about issued qualification certificates;

5) a list of official websites of the national council, the national agency for the development of qualifications, councils for professional qualifications and centers for assessing qualifications in the information and telecommunications network "Internet";

6) other information, the list of which is determined by the authorized executive body.

2. The National Agency for the Development of Qualifications is responsible for the accuracy and relevance of the information contained in the register.

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

4. The National Agency for the Development of Qualifications, councils for professional qualifications and centers for assessing qualifications form public information resources containing information about their activities, and provide access to these resources through the use of official sites on the information and telecommunication network "Internet", a list of which is contained in the register .

Article 11. Transitional provisions

In the event that federal laws and other regulatory legal acts of the Russian Federation establish a different procedure for assessing the qualifications of employees or persons applying for a certain type of labor activity than is provided for by this Federal Law (with the exception of cases provided for by Part 3 of Article 1 of this Federal Law ), application specified order allowed until July 1, 2019.

Article 12. Entry into force of this Federal Law

President of Russian Federation

An independent assessment of qualifications will help the employer determine whether the qualifications of an employee meet the professional standard or other requirements established in regulatory legal acts. Is an independent assessment of the qualifications of employees mandatory? Is the employee entitled to undergo such an assessment on his own? What guarantees are provided for employees sent for an independent assessment of qualifications? 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 an independent assessment of the qualifications of employees 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:

an independent assessment of qualifications is understood as 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;

independent qualification assessment is carried out by the Qualification Assessment Center (CSC) in accordance with the rules of Federal Law No. 238-FZ;

the employer conducts the NPL in respect of employees with whom employment contracts have been concluded.

For your information:

The employer can send for the passage of the NOC and job applicants who are not employees of the organization. However, in the future, the costs associated with this will not be recognized when calculating income tax.

Is it necessary to assess the qualifications of employees? Article 196 of the Labor Code of the Russian Federation establishes that the need to train employees (vocational education and vocational training) and 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 you can see, labor legislation does not oblige the employer to assess 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, determine:

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

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

For example, in accordance with the 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:

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

What guarantees are provided for employees sent to the NOC?

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

Is the employee entitled to pass the NOC on his own?

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

In the case when the NOC is carried out at the initiative of the employee, it is financed at the expense of his funds.

At the same time, attention should be paid to 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 subparagraph 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 the qualification requirements in organizations engaged in such activities in accordance with the legislation of the Russian Federation.

Such a deduction is provided in the amount of actually incurred expenses for the passage of the NOC. In addition, we must remember the general limitation on the amount of the social deduction for personal income tax: in the aggregate, it should not exceed 120,000 rubles. for the tax period (clause 2, article 219 of the Tax Code of the Russian Federation).

This deduction is provided when the taxpayer submits a declaration to the tax authority at the end of the tax period.

What is the procedure for sending an employee to the NOC?

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

The passage of the NOC is a voluntary procedure, that is, the employer must obtain the written consent of the employee. In particular, consent can be obtained by notification. A special form of notification is not established by law, so it is drawn up in an arbitrary 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 Nizhny 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 assessment of qualifications for compliance with the Professional Standard "Electrician", 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 center for assessing qualifications of the CSC "GAC VVR" at the address: Nizhny Novgorod, Geroev Ave., 11, during the period
from 2 to 14 April 2017.

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

Director Borisov O. S. Borisov

Notification instance received

(date) (signature)

Independently Evaluated

qualification 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 an NOC, including that provided for by a local regulatory act, a disciplinary sanction cannot be applied to him. However, in the case when the requirements for the qualification of an employee are established by law or the employer has decided on the mandatory application of professional standards, after the employee refuses to pass the NOC, the employer can conduct certification independently. Based on the results of certification, it is possible to transfer an employee to another job, send him to advanced training courses or retraining. In some cases, failure to pass certification is the basis for dismissal.

If the employee agrees, the employer concludes an agreement with the CSC.

What are the rules for the NOC exam?

From January 1, 2017, the Rules for conducting an independent assessment of qualifications in the form of a professional exam, approved by the Decree of the Government of the Russian Federation of November 16, 2016 No.   1204 (hereinafter referred to as Rules No. 1204), are in force.

According to clause 6 of Regulation No. 1204, the person at whose expense the professional examination is held (employer, applicant, other individual or legal entity) pays for the services of the professional examination on the basis of an agreement concluded between him and the CSC on paid services.

To pass a 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 Regulation No.   1204):

an application for a professional exam indicating the qualification for which the applicant wants to pass a professional exam, while in the application the applicant agrees 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 document proving the identity of the applicant;

other documents required for the applicant to pass a professional exam for the relevant qualification, information about which is contained in the register of information for 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 exam, and also informs the applicant about the procedures for conducting it.

If the 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 NQA for the relevant qualification, approved by the Council for Professional Qualifications.

For your information:

When conducting a professional exam, representatives of the Ministry of Labor, the Council for Professional Qualifications have the right to be present.

A professional examination is considered successfully passed 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 Regulation No. 1204, the results of the professional exam are documented in the minutes 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 in a special register);
• a conclusion on the results of a professional exam with recommendations to the applicant - in case of an unsatisfactory result of the exam.

Not later than seven calendar days after the completion of the professional exam, the CSC sends the protocol, copies of the sets of documents of the applicant and other materials of the professional exam to the council for professional qualifications.

Not later than 14 calendar days after the completion of the professional exam on the basis of the protocol, copies of the sets of documents of the applicant, test results, photo and video materials and other materials of the professional exam, the council for professional qualifications:

• verifies, processes and recognizes the results of the NOC;
• makes a decision on issuing to the applicant or his legal representative by 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 qualification and conclusions on passing a professional exam to be entered in the register of information on the conduct of the NOC.

Not later than 30 calendar days after the completion of the professional exam based on the decision of the council for professional qualifications following the results of the CSC professional exam passed by the applicant:

• or draws up and issues a certificate of qualification to the applicant or his legal representative (in case the applicant receives an unsatisfactory grade when passing a professional exam, draws up and issues a conclusion on passing a professional exam, including recommendations for the applicant);
• or sends a certificate of qualification (conclusion on passing a professional exam) to the address of the applicant 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, if they do not agree with the results of the exam, within 30 calendar days from the date of their notification, they have the right to file a written complaint with the Appeal Commission of the Council for Professional Qualifications.

To inform employers and citizens about the exam, 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 NOC:

• names of qualifications and qualification requirements for compliance with which the CSC conducts an assessment;
• the validity period of certificates of qualification for the relevant qualifications;
• a list of documents required to pass the exam for the relevant qualifications;
• a set of tasks that are part of the evaluation tools for evaluation;
• postal addresses, addresses Email, the addresses of the websites of the CSC and the council for professional qualifications;
• addresses of places where the exam is held;
• a sample of the applicant's application for the exam;
• Regulation No. 1204.

NOC expenses 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, Art. 217, 219, 264. These changes took 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 passage of an NOC by an employee at the initiative of the employer is paid at the expense of his funds.

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

For the purpose of taxation of profits, the expenses for the passage of 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):

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

Similar conditions must be observed when recognizing expenses for NPLs 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 expenses for the employee to pass the NOC for compliance with the qualification requirements, during the entire period of validity of the contract for the provision of services for the conduct of the NOC and one year of work individual whose passage of such an assessment was paid by the taxpayer in accordance with the employment contract concluded with him, but not less than four years.

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

Insurance premiums. The amounts of payment for passage by NOC employees are not listed among the expenses exempted from taxation of 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 No. social insurance against accidents at work and occupational diseases). From direct interpretation 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 training an employee if it is carried out as part of the main professional educational programs or additional professional programs (letters 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 information from the FSS posted on the website http://fss.ru on March 4, 2016).

It is possible that in the near future legislators will correct this gap, but for now, in order to avoid disagreements with inspectors, it is advisable to seek clarification from the FTS inspectorate and the territorial branch of the FSS at the place of registration of the organization.

Where should employers contact if they have questions related to the conduct of the NOC?

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

Functions of the National Agency	Creation of a database of best practices of enterprises and organizations engaged in educational activities for the training, advanced training and retraining of workers, taking into account the best domestic and international practices
	Organization of advanced training of teaching staff of organizations engaged in educational activities in the main programs of vocational training, 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 working professions
	Preparation and distribution of methodological and information materials on the issues of training, retraining and advanced training of workers in accordance with professional standards

By the said order, the National Agency was recommended to establish a steering committee of a basic center for vocational 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:

Earlier, by Decree of the Government of the Russian Federation No.  1987-r dated 08.10.2014 (effective as amended on 11/26/2015), the WorldSkills Russia Agency for the Development of Professional Communities and Workforce was recognized as the base center. However, supporting employers on issues of professional standards and qualification assessment was not part of his functions.

Recall that the Ministry of Labor is also entitled 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, the recommendations of the Ministry of Labor should be given priority.

For your information:

Clarifications from the Ministry of Labor on the application of professional standards by employers were given in Letter No. 14-2/OOG-6465 dated July 6, 2016.

* * *

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

• the need to send employees to undergo an independent assessment of qualifications for their own needs is determined by the employer;
• the procedure and conditions for sending employees to the NOC must be prescribed in a collective or labor agreement;
• passing the NOC is a voluntary procedure, the employer must obtain the written consent of the employee;
• for an independent assessment of the qualifications of employees, employers must apply to special centers for assessing qualifications, while employers retain the right to assess the qualifications of employees through the procedure for their certification;
• taking into account the amendments made to the Tax Code of the Russian Federation, employers can take into account the costs of NPLs of employees with whom employment contracts are concluded when calculating income tax. Candidates for a position who are not employees of the organization can also be sent to undergo the NOC, however, 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 qualifications of an employee is not subject to personal income tax;
• if an employee passes the NOC on his own initiative, he independently pays the corresponding expenses, while he has the right to claim a social tax deduction;
• if you have questions about the application of professional standards and the direction of employees to the NOC, employers can apply for methodological support and advice to the National Agency and the Ministry of Labor.

• Personnel assessment, assessment

The system of professional qualifications is supervised by the National Council under the President of the Russian Federation. Integral part system is an independent qualification assessment. The development and implementation of the principles of assessment is regulated by the Federal Law of July 3, 2016, which entered into force on January 1, 2017.

This is not a novelty for our country; specialists from a number of industries regularly undergo various certifications and exams. However, earlier they were carried out by different authorities, and it was far from always possible to trust the objectivity of such an assessment. In order to unify the process and make the assessment of the qualifications of specialists a transparent and uniform procedure that can cover all sectors of the economy, the state has developed national system qualifications (NQS).

The NSC aims to move from the diploma market, where the value of an employee is determined by the diploma of an educational institution, to the qualifications market, where the real, officially confirmed level of specialist training is of decisive importance.

The system gives each person clear career prospects by combining the key links in the chain: the education system, the specialist, the employer and the customer. Today, the main goal of universities is to train ready-made specialists who are in demand on the labor market. And the key essence of the system is consistent education throughout life.

What is a qualifications framework and professional standard

The basis of the professional qualifications system is a qualifications framework, systemic and structured according to the levels of each of them. At the same time, each of the areas of the economy has its own sectoral qualifications framework, which spells out the breadth of authority and responsibility of a specialist in a particular profession, the complexity and science intensity of activities.

The qualifications framework provides a generalized description of the qualification levels. Another equally important document of the system - the professional standard - prescribes the requirements for the qualification of a specialist in detail.

The professional standard (Federal Law) is detailed description labor functions, requirements for experience and knowledge in accordance with the qualifications and position of the employee. It is the professional standard that is the link between higher education and the labor market. For a number of industries, the requirement to apply professional standards has become mandatory since 2016.

What will change in education

Higher education is moving towards the so-called practice-oriented approach. This means that a graduate must have not only broad theoretical knowledge, but also specific professional skills that he can apply in a particular company at a particular workplace.

In order to update educational programs and bring them into line with new market requirements, professional public accreditation has been created. This procedure gives both the student and the future employer the confidence that the university will provide the graduate with the knowledge, skills and abilities necessary for practical work.

How is the accreditation of the university

The procedure for professional public accreditation looks like this: the university updates curriculum in accordance with the requirements of the professional standard, he applies to the accreditation commission of the profile council for professional qualifications (SQC), which not only carefully studies the documents, but also goes to the university, checks how it works in practice. Specialists attend classes, study the theses of graduates, etc., and then give recommendations for adjusting and improving the program.

What does the qualification assessment process look like?

An independent assessment is a professional exam that can be taken at an accredited center. Such centers have already been opened in many regions of Russia.

For most professions, this is a voluntary procedure. Any specialist can pass it on their own. An employer can also send an employee to the exam by paying for the exam. However, failure to pass the exam cannot lead to dismissal. Such a specialist will receive a conclusion, which spells out the qualifications that he was unable to confirm, and the recommendations of the SEC specialists. Based on the information received, the applicant will be able to fill in the gaps in knowledge, and after a while, pass the test again.

Confirmation of professional qualifications is necessary so that a person understands his place in the labor market, can count on a decent salary and predict career prospects. The fact that an employee has a certificate of qualification will very soon become an important factor for the employer.

But there are industries where a professional exam carries an even higher status, since the requirements for assessing the level of qualifications of specialists are prescribed by law, which means they are mandatory. In this case, the specialist cannot engage in professional activities without confirming the level of his qualifications. This applies, for example, to appraisers, auditors, etc. Such specialists perform public law functions in the financial market, and the state always imposes increased requirements on them. Compulsory examinations for them are carried out by various authorized structures. However, from 2019, the assessment of the level of qualification will take place only within the national system.

How much does it cost

The cost of a professional exam depends on the complexity of the profession, its rarity and the need for technical equipment for specialized qualification assessment centers, for example, with expensive equipment, if we are talking about working professions. In addition, the level of qualification also affects the cost. The amount can be from 5,000 to 150,000 rubles.

The cost of the exam is set by the Council for Professional Qualifications, and in all assessment centers accredited for this qualification, this figure will be the same throughout Russia.

The costs are borne by the person who orders the exam - the employee or the employer. And there is a tax deduction. If the applicant decides to confirm his qualifications, part of the funds will be compensated by the budget. You can return 13% of the amount paid for the exam, but up to a maximum of 120,000 rubles, that is, you can get no more than 15,600 rubles. A tax deduction is also provided for the employer who sent his employees to the professional examination.

How the exam works

The exam not only makes it possible to reveal the theoretical knowledge of the applicant, but, most importantly, shows whether he can apply this knowledge in practical work. This is possible due to the structure of the exam - it consists of theoretical and practical parts. Portfolios are included for some professions.

Passing the exam gives the applicant a clear understanding of what is lacking in factual knowledge, skills and what requires attention for the successful implementation of this knowledge in practical work.

Specialists of different skill levels perform labor functions of different complexity, have different competencies and work experience. The qualification levels prescribed in the professional standard streamline these characteristics and give the employer and the specialist a clear understanding at what level wages applicant may apply.

How it works in practice

Let's consider the whole process using the example of appraisal activity, where many specialists have already passed an independent qualification assessment. The industry professional standard describes four levels and 11 qualifications. Of course, this does not mean that assessors will have to pass 11 exams. It is enough for a specialist to carefully study the key documents - the industry qualification framework and the professional standard, determine what functions he has to perform in his practical work, and compare his experience and level of education.

Qualification is directly related to the complexity of the objects being assessed. So, to assess real estate, vehicles, equipment and business, it is enough for a specialist to confirm the sixth level of qualification; to assess large enterprises in the extractive industries, diversified holdings, the seventh level of qualification will be required, and to work with architectural monuments - cultural heritage sites, credit and financial institutions and transnational organizations, a specialist must have the maximum for the industry - the eighth level of qualification. This directly affects the level of difficulty of the exam.

What is a certificate of qualification

A specialist who has passed a professional exam is issued a document that confirms the level of qualification - certificate of qualification. But it's not just a piece of paper. The state has created the Federal Register of Qualified Professionals, which contains information about all those who have passed an independent qualification assessment. Both the employer and the customer can check whether this or that specialist has confirmed his qualifications, whether he is ready to perform the assigned work and whether his professionalism can really be trusted.

Where can I take the exam

The professional exam can be taken at any accredited Qualification Assessment Center (CSC). They work on the basis of councils for professional qualifications. Detailed information about centers and councils contains the Register of information on the conduct of an independent assessment of qualifications. The portal also contains information about qualifications and examples of assessment tools - examination tasks.

For example, let's take all the same appraisers. All professions related to the financial market are supervised by the SPKFR - the Council for Professional Qualifications of the Financial Market. The website of this industry council has published a list of CSCs accredited in different regions of Russia. To confirm qualifications in Moscow, a specialist can select the Qualification Assessment Center in the list, which operates on the basis of the All-Russian Industry Association of Employers of Professional Appraisers, and receive all necessary information about the professional exam: familiarize yourself with the regulatory framework, clarify the rules for passing qualification assessment, apply for the exam and, after successful passing, receive a certificate of qualification.

The situation is similar in other areas of professional activity. The register contains more than 40 areas: education, healthcare, shipbuilding, Agriculture, transport, etc.

Why all this to employees

The task of an independent assessment of qualifications is to stimulate a specialist to professional growth. At the same time, its global idea is to remove unqualified specialists from the market who do not want to study and increase their competitiveness and demand.

The system enables the applicant, applying for a new level, to plan his education step by step, to train and improve the level of training. Thus, any specialist, depending on the set career guidelines, will be able to regularly undergo an independent assessment of qualifications and increase their value for employers.

Why does an employer need it?

Employers, who are obliged to apply professional standards by virtue of the requirements of the law, are primarily interested in independent assessment of qualifications.

However, the NSC will become an effective tool in those industries where professional standards are advisory in nature. This is necessary for employers when the issue of appointment to new positions is being decided. The exam will either confirm the level of preparation of the applicant, or indicate the need for additional training.

In addition, qualification requirements for applicants are always included in the tender documentation for tenders. The fact that employees have a certificate of qualification in the near future will become a competitive advantage for customers of certain types of work and services.

An independent assessment of the qualifications of employees 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 experts from the assessment center, and receive a certificate of compliance with the professional standard. Everything you need to know about the procedure for an independent assessment of the qualifications of employees - read our article.

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 start of the introduction of a system of professional standards, and the very possibility of its implementation has been discussed since 2013. An independent assessment of the qualifications of employees in 2017 is used as a tool for checking the level of professional competence of personnel.

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The system of independent qualification assessment is still in the process of formation. Nevertheless, it is already possible to speak about real steps taken in this direction. The National Council under the President of the Russian Federation was established to manage the system of independent assessment, the National Agency for the Development of Qualifications was created to provide methodological and expert-analytical support to the system. Councils are being created for certain types of professional activities (their powers are outlined by order of the Ministry of Labor of Russia No. 758n dated December 19, 2016).

Law on Independent Evaluation of Employee Qualifications

The relations arising during the procedure are regulated by the Federal Law “On the independent assessment of the qualifications of employees” 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 procedure qualification assessment, special guarantees from the employer. The provisions of Law No. 238-FZ apply to any categories of employees, in addition to civil servants and citizens applying for a civil service position.

Centers for independent assessment of the qualifications of employees

In 2017, only accredited centers that have received permission from the NVKK (National Council for Professional Qualifications) have the right to conduct an independent assessment. They are not educational organizations and have their own material base. Before concluding a service agreement, make sure that the selected organization meets these criteria and is present in the Register of information on conducting an independent qualification assessment. It is run by the National Agency for the Development of Qualifications (NARK).

From January 1, 2017, the recently adopted Federal Law No.  238‑FZ “On Independent Qualification Assessment” (hereinafter referred to as Law No.  238‑FZ) will come into force, establishing the procedure for employees to undergo such an assessment. One of the goals 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 assumed 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 the employee's qualifications.

Let's remember professional standards

Despite the concerns of public sector employers about the introduction of professional standards, everything turned out to be not so terrible. Occupational standards are mandatory so far (as originally planned) only in two cases:

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

In other cases, professional standards are advisory in nature and can be used by employers as a basis for determining the requirements for the qualifications of employees, taking into account the specifics of their labor functions, due to 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 non-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 state or municipal property, the specifics of the application of professional standards will be establish 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 training employees and additional professional education within the budget for the corresponding year.

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

Independent assessment for the change of attestation

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

Certification is a test of the professional level of an employee to establish whether his qualifications correspond to the position he holds or the work he performs.

There is no legal requirement to conduct certification for all employers. However, with the adoption of professional standards, the need to conduct it may arise for many, for which employers will need to develop a procedure for its implementation.

note

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

However, the legislator proposes another way out of this situation - an institution of independent qualification assessment (hereinafter - IQA) is being introduced. This has been discussed since 2013. It is expected that this method of assessment will have significant benefits for both the employee and the employer. In particular, employers will receive professional assistance in assessing the qualifications of an employee and will be able to refuse self-development assessment systems in the organization and from performance appraisal in general. It will not be necessary to test the knowledge and skills of applicants for work if they have the conclusion of an independent assessment.

For an employee, such an assessment makes it possible to confirm his qualifications regardless of a particular organization, which will be useful to him in employment.

Independent Evaluation Participants

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

Article 2 of Law no. The applicant is understood as an employee or a person applying for a certain type of labor activity who has applied, including with the direction of the employer, to the center for assessing qualifications to confirm their qualifications.

However, the effect of 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 evaluation
National Council	National Agency for the Development of Qualifications	Councils for 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	Management body authorized to conduct an assessment for a certain type of activity	Legal entity directly conducting qualification assessment	Approves the approximate regulation on the council for professional qualifications and the procedure for vesting it with the authority to conduct an independent assessment

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

The CSC grants and revokes the authority to evaluate the Council for Professional Qualifications (hereinafter referred to as the Council), which also determines for each CSC the names of qualifications for which the NQA will be conducted, 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 NOC, decides on the issuance of qualification certificates by the CSC and sends information on the 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 in terms of issues related to the development of qualifications;

• About councils for professional qualifications and centers for assessing qualifications;
• on the names of qualifications and qualification requirements for compliance with which the NOC is held, indicating the validity periods of qualification certificates and documents required 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 centers for evaluating qualifications 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 of citizens and organizations to the register is free of charge.

Assessment procedure

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

The main points of the assessment are established by Art. 4 of Law No. 238-FZ, in accordance with which the NOC, as already noted, is conducted 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 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 an applicant is the initiator of an independent assessment, then it is carried out at his expense or at the expense of other individuals and (or) legal entities. If the employer sends for an independent assessment, it is carried out at the expense of the employer.

To pass a professional exam at the CSC, the following are submitted:

• a written application of the applicant according to the established model, submitted in person, through a legal representative or in the form of an electronic document using the Internet;
• a copy of the passport or a copy of another identity document;
• other documents required 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 exam, a conclusion on passing it, including recommendations for the applicant. During this period, the Council for Professional Qualifications checks, processes and recognizes the results of the NQA of the applicant.

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

note

For employees or persons applying for a certain type of labor activity, the assessment procedure may be established by other federal laws and other regulatory legal acts of the Russian Federation, if for such categories of employees the Labor Code defines the specifics of labor regulation, including in connection with the performance of work in hazardous and (or) hazardous 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 deals with the guarantees to employees associated with the passage of a qualification assessment, and the second with the taxation of the costs of paying for such an assessment.

Independent Evaluation and the Labor Code

Federal Law No. 239-FZ of July 3, 2016 “On Amendments to the Labor Code of the Russian Federation in connection with the adoption of the Federal Law “On Independent Assessment of Qualifications” amended 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 compensations for employees sent by the employer for vocational training or additional vocational education.

Passing an independent assessment by employees from January 1, 2017 will be equated 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 edition of Art. 196 of the Labor Code of the Russian Federation, the employer will have to:

• make an addition to the collective, labor contracts on the conditions and procedure for sending employees to undergo an independent assessment;
• the local act establishing the forms of training and additional vocational education of employees, as well as the list of professions and specialties necessary for this, should be supplemented with a list of professions and specialties for sending employees to pass the NQA, taking into account the opinion of the representative body of employees.

note

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

In addition, it was established that it is possible to send an employee to the 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 with a break from work, the place of work and the average salary at the main place of work must be retained for him. If the passage of 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 an NOC, payment for passing such an assessment is carried out at the expense of the employer.

Independent Valuation 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 Qualification Assessment”, adopted and coming into force simultaneously with Law No. 238-FZ, amended Art. 217, 219 and 264 of the Tax Code of the Russian Federation.

In particular, among the non-taxable income of individuals there will be the amount of payment for the passage of the NOC of employees 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 of the Russian Federation).

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 an independent assessment of his qualifications for compliance with the requirements for qualifications in organizations engaged in such activities under the legislation of the Russian Federation - in the amount of actually made the cost of passing an independent assessment, taking into account the limitation of the maximum 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 par. 23 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation, the costs of 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 service agreement, 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 the entry into force of Law No. 238-FZ, there will be enough work for legislators - what is only the adjustment of educational standards and the development of a mechanism for their implementation in the education system. There is still a long way to go before the end of the process of improving the procedure for assessing the qualifications of employees.

It should be noted that during the assessment, special requirements will not be imposed on the presence of a specific education, but on the level of knowledge and skills that the employee possesses in the performance of his labor function (this is not, of course, when the requirements for education are established by law). And it is this approach that employers are recommended to apply now, conducting an assessment of the qualifications of employees on their own, before specialized organizations are engaged in it.

At the same time, we recall again that an independent assessment is a voluntary matter. If the employee refuses to pass it, you will not be able to force him, and in order to establish the compliance of the level of his qualifications with the position held, you will have to conduct the same certification.

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