Regulations on independent evaluation of employee qualifications. Independent assessment of the qualifications of workers. What does the qualification evaluation procedure look like

Article 1. Subject to regulation of this Federal Law

1. The subject of regulation of this Federal Law is relations arising from an independent assessment of the qualifications of workers or individuals applying for a certain type of work.

2. This Federal Law establishes the legal and organizational frameworks and the procedure for conducting an independent qualification assessment of workers or persons applying for a certain type of labor activity, and also determines the legal status, the rights and obligations of participants such an independent qualification assessment.

3. Another procedure for evaluating the qualifications of workers or persons applying for a certain type of employment can be established by other federal laws and other regulatory legal acts. Russian Federation If the labor code of such employees is defined for the relevant categories of workers by the Labor Code of the Russian Federation, including in connection with the performance of work with harmful and (or) hazardous working conditions.

4. This federal law does not apply to citizens applying for posts public service, and civil servants.

Article 2. Basic concepts applied in this Federal Law

For the purposes of this Federal Law, the following basic concepts are applied:

1) The National Qualifications Development Agency - an autonomous non-profit organization established in order to ensure the development of qualifications in the Russian Federation, which consists of all-Russian employers' associations, all-Russian associations of trade unions and the Russian Federation, on behalf of which the functions and powers of the founder carry out federal authorities. executive authorities 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 a consultative authority 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 workers or persons applying for a certain type of work (hereinafter referred to as an independent qualification assessment) is the procedure for confirming the qualifications of the applicant to the provisions of a professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation (hereinafter - Requirements for qualifications), conducted by the Center for Qualifications Assessment in accordance with this Federal Law;

4) Evaluation means for conducting an independent qualification assessment - a set of tasks, evaluation criteria used by qualifications assessment centers during a professional exam;

5) The register of information on the implementation of independent qualification assessment is an information resource to ensure an independent qualification assessment (hereinafter referred to as Registry);

6) Council on Professional Qualifications - the management body, endowed in accordance with this Federal Law, the authority to organize an independent qualification assessment on a certain type professional activity;

7) the applicant is an employee or applying a certain type of labor activity, including in the direction of the employer, to the Center for Qualifications Assessment to confirm its qualifications in the manner established by this Federal Law;

8) Qualifications Assessment Center - a legal entity, implementing in accordance with this Federal Law, an independent qualification assessment activities.

Article 3. Participants in the independent qualification assessment system

Participants in the independent qualification assessment system are:

1) National Council;

2) National Qualifications Development Agency;

3) Tips on professional qualifications;

4) qualifications assessment centers;

5) employers;

6) applicants;

7) The federal executive body, which performs functions to develop and implement state policies and regulatory management in the field of labor (hereinafter referred to as the authorized executive body).

Article 4. Conduct an independent qualification assessment

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

2. A professional exam is carried out on the initiative of the applicant at the expense of the applicant, other physical and (or) legal entities either in the direction of the employer at the expense of the employer's funds in the manner prescribed labor legislation.

3. For professional exam in the center of qualifications, the written statement of the applicant for the established sample, submitted personally, through the legal representative or in the form of an electronic document using public information and telecommunication networks, including the Internet network, a copy of the passport or copy Another document certifying the personality, as well as other documents necessary for the passage of the applicant of the professional training exam in relevant qualifications, information about which is contained in the registry.

4. Following the passage of the professional exam in the applicant in a thirty-day period, the qualification evaluation center is issued a qualification certificate, and in case of obtaining an unsatisfactory assessment in passing a professional exam - a conclusion about the passage of a professional exam, which includes recommendations for the applicant. During this period, inspection, processing and recognition of the results of an independent qualification assessment of the applicant by the Council on Professional Qualifications are being carried out.

5. Information about the qualification certificates issued is made by the National Qualifications Agency for the Register.

6. The applicant, an employer, other individuals specified in paragraph 2 of this article, and (or) legal entities that do not agree with the decisions taken by the Qualifications Assessment Center for the passage of the professional exam, within thirty calendar days from the date of informing them about the results of professional The exam in the manner prescribed by the Regulations on the Appeals Commissions for the consideration of complaints related to the results of a professional exam and issuing a qualification certificate is entitled to file a written complaint to the Appeal Commission of the Council on 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) unifying professional communities, educational, scientific and other organizations in the field of independent qualification assessment is carried out by the National Council .

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

3. The powers of the National Council and its composition are determined by this federal law and decree of the President of the Russian Federation.

4. The publication of the regulatory legal acts of the Russian Federation on the independent qualification assessment is carried out after consideration and approval of these acts by the National Council.

Article 6. National Development Agency for Qualifications

National Qualifications Development Agency:

1) provides organizational, methodological, expert-analytical support for the activities of the National Council, the Councils on Professional Qualifications and Centers of Qualifications Evaluation;

2) prepares a proposal for the National Council to endow the Councils on Professional Qualifications to the authority to organize an independent qualification assessment on a certain type of professional activity, as well as to terminate such powers;

3) organizes the formation and maintenance of the registry;

4) approves on the basis of the proposals for advice on professional qualifications of qualifications and qualifications requirements, for compliance with an independent qualification assessment, indicating the deadlines for the qualification certificates and documents necessary for the passage of the professional exam, after the approval of these proposals by the National Council, contributes contained in the specified documents information in the registry;

5) shall inform and advise the participants in the independent qualification assessment system on its issues in accordance with this Federal Law;

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

Article 7. Council for Professional Qualifications

1. The Council on Professional Qualifications is created by the decision of the National Council to conduct an independent qualification assessment on a certain type of professional activity in order to develop an independent qualification assessment system at the All-Russian level.

2. The Council on Professional Qualifications is created on the basis of all-Russian and other associations of employers, associations (alliances) and other organizations representing and (or) uniting professional communities, and by decision of the National Council, it is empowered by the authority to organize an independent qualification assessment 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 on Professional Qualifications for the implementation of its activities is developing on the basis of an exemplary provision on the Council on Professional Qualifications, the situation and approves it.

4. Council on Professional Qualifications on a specific type of professional activity:

1) approves assessment funds according to relevant qualifications, which are applied by qualifications assessment centers when conducting a professional training exam;

2) presents to the National Qualifications Development Agency Projects of qualifications and qualifications requirements, for compliance with which it is planned to conduct an independent qualification assessment, indicating the timing of the qualification certificates and documents necessary for the passage of the professional examination of the appropriate qualifications;

3) conducts selection of organizations to fulfill the functions of qualifications evaluation centers, empowers them to conduct an independent qualification assessment and sends to the National Development Agency for Qualifications Information about decision taken For its introduction to the registry;

4) determines for each center for qualifying qualifications of qualifications for which an independent qualification assessment will be carried out and sends information about such names to the National Qualifications Development Agency to enter them into the registry;

5) monitors the activities of qualifications assessment centers and control over their activities;

6) decides on the termination of the authority of qualifications assessment centers and sends information about the decision to submit it to the registry to the National Qualifications Development Agency;

7) checks, processes and recognizes the results of an independent qualification assessment, decides on the issuance of qualifications certificates to the Center for qualifications assessment and sends to the National Development Agency for qualifications issued qualifications certificates for it in the Register;

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

9) Creates an appeal complaints commission related to the results of a professional exam and issuing a qualification certificate and organizes its activities.

5. Financial support for the activities of the Council on Professional Qualifications is carried out at the expense of own funds of a legal entity, on the basis of which it has been created, and sources that are not prohibited by the legislation of the Russian Federation.

Article 8. The Center for Qualifications Evaluation Center

1. Qualifications evaluation center conducts an independent qualification assessment. The list of qualifications is determined for the relevant qualification assessment center by the Vocational Qualifications Council.

2. The Qualifications Assessment Center conducts professional exams.

3. The powers of the Qualifications Evaluation Center may be discontinued if:

1) inconsistencies in the activities of the qualification assessment center established requirements;

2) a repeated violation by the Center for the Qualifications of the Procedure for conducting professional exams;

3) submissions by the Qualifications Assessment Center of obviously unreliable information during the selection and empowering its authority to conduct an independent qualification assessment, monitoring the activities or control over it;

4) receipts from a legal entity statement on termination on their own initiative to fulfill the authority of the qualifications assessment center;

5) the liquidation of a legal entity in the manner prescribed by the Civil Law of the Russian Federation.

4. When the legal entity is terminated by the authority of the Center for Qualifications Assessment in cases provided for by Part 3 of this article, information on the qualification assessment center is excluded by the National Development Development Agency from the Register no later than five working days from the date of adoption by the Council on Professional Qualifications Decision on the Termination of these Powers.

5. In case of termination by a legal entity, the implementation of the authority of the Qualifications Assessment Center, the Vocational Qualifications Council ensures that non-fulfilled obligations to applicants are not completed by the procedure for independent qualification assessment.

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

Article 9. Powers of the Commissioner Executive Authority

1. The authorized executive body exercises the following powers:

1) approves the approximate provision on the Council on Professional Qualifications and the procedure for entering the Council on Professional Qualifications to the authority to organize an independent qualification assessment on a certain type of professional activity and termination of these powers;

2) approves the form of a form of certificate of qualifications and applications to it, technical requirements for the form, the order of filling out the form and issuing a duplicate certificate of qualifications, as well as the form of conclusion about the passage of a professional exam;

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

4) approves requirements for qualifications assessment centers and the procedure for selecting organizations for empowering them to conduct an independent qualification assessment and termination of these powers;

5) approves the Regulation on the Appeals Commissions for the consideration of complaints related to the results of a professional exam and issuing a qualifications certificate;

6) approves the provision on the development of the names of qualifications and qualifications requirements, for compliance with an independent assessment of qualifications, indicating the deadlines for the qualification certificates and documents necessary for the passage of the professional training session for the relevant qualifications;

7) approves the provision on the development of appraisal funds for independent qualification assessment;

8) approves the procedure for the formation and maintenance of the registry, the list of information contained in the registry, and the procedure for accessing them;

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

2. The authorized executive body monitors and monitor the independent qualification assessment.

Article 10. Information Support Independent qualification assessment

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

1) information on the activities of the National Council and the National Development Agency for Qualifications in terms of issues related to the development of qualifications;

2) information on councils on professional qualifications and qualifications assessment centers;

3) information on the names of qualifications and qualifications requirements, for compliance with the independent assessment of qualifications, indicating the timing of the qualification certificates and documents necessary for the passage of the professional examination of the vocational training on relevant qualifications;

4) information on issued qualifications certificates;

5) a list of official sites of the National Council, the National Agency for Qualifications, Councils on Professional Qualifications and Qualifications Assessment Centers in the Internet Information and Telecommunications Network;

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

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

3. The information contained in the registry is open, with the exception of information containing personal data. The access of citizens and organizations to the registry is free.

4. National Qualifications Development Agency, Professional Qualifications Tips and Qualifications Evaluation Centers form publicly available information resources containing information about their activities, and provide access to these resources through the use of official sites in the Internet information and telecommunications network, the list of which is contained in the registry. .

Article 11. Transitional provisions

In the event that federal laws and other regulatory legal acts of the Russian Federation establishes a different procedure for evaluating the qualifications of workers or persons applying for a certain type of labor activity than this federal law (except in cases provided for in paragraph 3 of Article 1 of this Federal Law ), Application specified order It is 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 to determine whether the qualifications of the employee of the professional or other requirements established in regulatory acts. Is the independent assessment of employee qualifications? Does the employee have the right to go through such an assessment? What guarantees are provided for employees sent to independent qualification assessment? What is the procedure for the direction of employees for an independent qualification assessment exam? In the article you will find the answers to these and other questions.

Is the independent assessment of employee qualifications?

To begin with, we will understand what is an independent assessment of qualifications (NOC). According to paragraph 3 of Art. 2 of the Federal Law No. 238-FZ:

under an independent qualification assessment, the procedure for confirming the qualifications of the applicant to the provisions of the professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation;

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

the employer conducts NOC against workers with whom employment contracts are concluded.

For your information:

The employer can be directed to the passage of NOC and applicants to the position that are not employees of the organization. However, further related expenses cannot be recognized when calculating income tax.

Does the qualifications of workers be asked? Article 196 of the Labor Code of the Russian Federation it has been established that the need to prepare employees (vocational education and vocational training) and receiving additional vocational educationAs well as the directions of employees for the passage of independent qualification assessment for their own needs, the employer defines.

As you can see, labor legislation does not oblige the employer to evaluate the qualifications of employees, but allows it to make appropriate decisions on behalf of the specifics.

Employers, taking into account the opinion of the representative body of workers in the manner prescribed by Art. 372 TK RF to make local regulatory acts, determine:

• forms of preparation and additional professional education of employees;
• the list of the necessary professions and specialties, including for the direction of employees to pass the NOC.

At the same time, h. 4 art. 196 of the Labor Code of the Russian Federation established: in cases stipulated by federal laws, other regulatory legal acts of the Russian Federation, the employer is obliged to conduct vocational training of workers or to ensure that additional professional education is obtained if it is a condition for executing certain types of activities.

For example, in accordance with the order of the Ministry of Transport of the Russian Federation of September 28, 2015 No. 287 "On approval of professional and qualifying requirements for employees of legal entities and individual entrepreneurs engaged in transportation by road and urban ground electric transport" if there are employees in the organization engaged in the management of SUVs, They are subject to mandatory qualification assessment.

For your information:

NOK can only be carried out by qualifications evaluation centers. At the same time, the employer has the right to appreciate the qualifications of workers through the procedure of their certification.

What guarantees are provided for workers sent to NOK?

Guarantees and compensation to employees sent by the employer for vocational training or to obtain additional professional education, including NOC, are listed in Art. 187 TK RF.

Does the employee have the right to go around her nok?

Paragraph 3 of Art. 2 of the Federal Law No. 238-ФЗ directly provides for the possibility of passing by those claiming to implement a certain type of work. In particular, the employee can act as an assessment initiator in the event that he claims to one or another position. It is assumed that a positive conclusion independent appraiser He will help get a job, to stay on it and advance through the career ladder.

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

At the same time, attention should be paid to PP. 6, which was introduced in paragraph 1 of Art. 219 Tax Code of the Russian Federation by Federal Law No. 251-FZ. The provisions of this subparagraph are provided for the provision of social deduction on personal income tax in the amount paid in the tax period by the taxpayer for passing the NOC for compliance with the qualifications 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 produced costs for the passage of NOC. In addition, it is necessary to remember the overall limitation of the size of the social deduction of personal income tax: in the aggregate, it should be not more than 120,000 rubles. for the tax period (paragraph 2 of Art. 219 of the Tax Code of the Russian Federation).

This deduction is provided when the declator is submitted by the taxpayer to the tax authority at the end of the tax period.

What is the procedure for the direction of the employee on the NOK?

The order and conditions of the direction of employees on the NOC must be prescribed in a collective or labor contract. This requirement is established in Art. 196 TK RF.

The passage of the NOC is a voluntary procedure, that is, the employer needs to receive the written consent of the employee. In particular, consent can be obtained on the notification. The special form of notification by law is not established, so it is drawn up in arbitrary form. Below, we give a sample notification of the need to pass the NOC.

Limited Liability Company "Matrix"

electrinator D. N. Coposov

Notification

03/01/2017 N. Novgorod

Dear Dmitry Nikolaevich!

In accordance with Art. 196, 197 of the Labor Code of the Russian Federation, we offer you to undergo an independent qualification assessment for compliance with the professional standard "Electrical order", approved by the Order of the Ministry of Labor of the Russian Federation of January 18, 2017 No. 50N.

In the event of your consent, an independent assessment of your qualifications for compliance with the professional standard "Electrical" will be held in the form of a professional exam at the Center for the qualifications of the Central Committee of the Central Committee of the Russian Federation at the address: N. Novgorod, Ave. Heroes, d. 11, during the period
from 2 to 14 April 2017.

During the period of passing a professional exam in accordance with Art. 187 TK RF You will be paid average earnings.

Director Borisov O. S. Borisov

Instance notification received

(date) (signature)

With the passage of independent evaluation

qualifications agree / disagree coposov D. N. Coposov

(Underline whatever applicable)

Note:

Taking into account the provisions of Art. 192 of the Labor Code of the Russian Federation for the refusal of the employee from the passage of NOC, including a disciplinary penalty that provided for by the local regulatory act. However, in the case when the requirements for employee qualifications are established by law or the employer made a decision on the obligatory application of the professandards, after the employee's failure from the passage of the NOC, the employer may conduct certification independently. According to the results of the certification, the employee's translation to another job is possible, sending it to advanced training courses or retraining. In some cases, the obstacle of the certification is the basis for dismissal.

In the case of the consent of the employee, the employer concludes an agreement with the CCC.

What are the rules of the exam on the NOK?

From January 1, 2017, there are rules for the qualification assessment center of an independent qualification assessment in the form of a vocational exam, approved by the Decree of the Government of the Russian Federation of November 16, 2016 No. 1204 (hereinafter referred to as Regulation No. 1204).

According to paragraph 6 of Rules No. 1204, the person, at the expense of which a professional exam is held (employer, applicant, a different physical or legal person), makes payment for a professional exam on the basis of the concluded service agreement between him and the CCC.

To pass the professional exam, the applicant personally or through a legal representative submits a set of documents in the CCC on paper or electronic media comprising (clause 7 of Regulation No. 1204):

an application for a professional exam indication of the qualifications on which the applicant wants to pass a professional exam, while the applicant has consent to the processing of its 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 certifying the personnel of the applicant;

other documents necessary for the passage of the professional training exam for appropriate qualifications, information about which is contained in the registry of information for the NOC.

Within 10 calendar days after receiving a set of documents, the CSC informs the applicant to the method specified in the application, the results of consideration of the application and coordinate the date, place and time of the exam, and also informs the applicant about the procedures for its conduct.

If a professional exam is carried out in the direction of the employer, the Central Committee coordinates the date and time of the professional exam with the employer.

The exam is carried out in accordance with the estimates for the NOC on the relevant qualifications approved by the Vocational Qualifications Council.

For your information:

When conducting a professional exam, representatives of the Ministry of Labor, the Council on Professional Qualifications are entitled.

A professional exam is considered successfully traveled if the applicant has reached the result corresponding to the evaluation criteria defined by the estimates for the NOC.

In accordance with paragraph 15 of Rules No. 1204, the results of the professional exam are issued by the protocol of the Expert Commission.

For your information:

According to the results of the professional exam, the Central Committee issues (part 4, 5, Article 4 of the Federal Law No. 238-FZ):

• certificate of qualifications - in the event of a successful examination of the exam (information on the certificate issued will also be entered into a special registry);
• the conclusion of the results of a professional exam with the recommendations of the applicant - with the unsatisfactory result of the exam.

No later than seven calendar days after the completion of the CSC professional exam, the protocol sends a copy of the sets of applicants and other materials of the professional exam in the Council on Professional Qualifications.

No later than 14 calendar days after the completion of a professional exam on the basis of the Protocol, copies of the sets of applicants, test results, photo and video materials and other materials of the professional exam. Council for professional qualifications:

• checks, processes and recognizes the results of the NOC;
• decides on the issuance of the applicant or its legal representative to the Center for qualifications evaluating the qualification certificate or conclusion about the passage of a professional exam;
• directorates the National Qualifications Development Agency to the Autonomous Non-Profit Organization for Making Information on the Conduction of NOC information on the qualifications and conclusions about the passage of the professional exam in the registry.

Not later than 30 calendar days after the completion of a professional exam on the basis of the decision of the Council on Professional Qualifications following the results of the conscientable of the CSC Professional Exam:

• either makes up and issued a certificate of qualifications to the applicant or his legal representative (in case of receipt by the applicant of the unsatisfactory assessment, during the passage of a professional exam, it issues a conclusion about the passage of a professional exam, which includes recommendations for the applicant);
• or sends a qualification certificate (conclusion about the passage of a professional exam) at the address of the applicant specified 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 Worker and Employer, if they do not agree with the results of the exam, within 30 calendar days from the date of their informing, have the right to submit a written complaint to the Appeals Commission of the Council of Professional Qualifications.

To inform employers and citizens to conduct an exam on the sites of the Central Committee and Council on Professional Qualifications, as well as in the register of information on the conduct of the NOC, the following information and documents are posted:

• qualifications and qualifications requirements, for compliance with which the CSC is evaluated;
• the validity period of certificates of qualifications for relevant qualifications;
• a list of documents required for the passage of the exam in relevant qualifications;
• a set of tasks included in the assessment assessment;
• postal addresses, addresses email, addresses of sites of the Central Committee and the Council on Professional Qualifications;
• addresses of the Exam Places;
• sample application applicant about the exam;
• RULES № 1204.

Costs for NOC and Tax

In connection with the entry into force of Federal Law No. 238-ФЗ in the Tax Code of Federal Law No. 251-FZ, a number of amendments were made, in particular, in Art. 217, 219, 264. These changes began to be valid 01.01.2017.

Profit tax. As already noted, on the basis of Art. 187 TK RF passing by an employee of the NOC on the initiative of the employer is paid at the expense of its funds.

Federal Law No. 251-FZ to the cost of training, taken into account in the manner prescribed by Art. The 264 Tax Code of the Russian Federation, also included the costs of passing the NOC for compliance with the qualifications of the taxpayer employees.

For the purpose of taxation, the costs of the passage of the NOC are taken into account as part of some expenses under the observance of a number of conditions (paragraphs 23 of paragraph 1, paragraphs. 2 of paragraph 3 of Art. 264 of the Tax Code of the Russian Federation):

• availability of an agreement between the Central Committee and the employer;
• the presence of an employment contract with the employee who passed the NOC.

Similar conditions should be observed when recognizing the costs of NOC "simplists" with the object of taxation "Revenues reduced on expenses" (PP. 33 of paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation).

The taxpayer is obliged to keep documents confirming the costs of passing by the employee of the NOC for compliance with the qualifications requirements, during the entire period of the contract for the provision of services for the NOC and one year of work individual, the passage of such an assessment was paid by the taxpayer in accordance with the employment contract concluded with him, but at least four years.

NDFL. In accordance with paragraph 21.1 of Art. 217 of the Tax Code of the Russian Federation (introduced by Federal Law No. 251-ФЗ) are not subject to taxation of the amount of fees for the passage of workers or persons applying for the implementation of a certain type of employment, 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 According to the legislation of the Russian Federation.

Insurance premiums. The amounts of payment for employees of the NOC are not listed among the costs exempted from taxing by insurance premiums (paragraphs 12 of paragraph 1 of Art. 422 of the Tax Code of the Russian Federation, paragraph. 13 of paragraph 1 of Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ "On Mandatory Social insurance against accidents in production and occupational diseases "). Of direct interpretation Norms follows that such amounts need to be charged insurance premiums. In our opinion, in this situation, contributions are not charged, as in relation to the cost of training an employee, if it is conducted within the framework of the main professional educational programs or additional professional programs (letters of the Ministry of Finance of the Russian Federation of November 16, 2016 No. 03-04-12 / 67082, FSS RF of 11/17/2011 No. 14-03-11 / 08-13985, as well as information FSS, posted on the site http://fss.ru 03/04/2016).

Perhaps, in the near future, legislators will correct this gap, and so far, in order to avoid disagreements, it is advisable to seek explanations to the inspection of the FTS and the territorial separation of the FSS at the place of registration of the organization.

Where to apply to employers in the event of issues related to the conduct of the NOK?

Decree of the Government of the Russian Federation of 29.09.2016 No. 2042-R "On the Center for Training, Retraining and Studying Work Personnel" The Basic Center for Vocational Training, Retraining and Advanced Workfacial Sciences was determined by the Autonomous Non-Profit Organization "National Development Development Agency" (hereinafter - National agency).

Functions of the National Agency	Creating a database of the best practices of enterprises and organizations engaged in educational activities, on the preparation, advanced training and retraining of working personnel, taking into account the best domestic and international practices
	Organization of advanced training of pedagogical workers of organizations engaged in educational activities on basic vocational training programs, educational programs of secondary vocational education and additional professional programs, based on the application of professional standards, better domestic and international experience
	Methodical and consulting support for employers, their associations, as well as organizations engaged in educational activities, on the application of professional standards, procedures and methods of independent evaluation of working personnel skills
	Implementation of measures to improve the prestige of working professions
	Preparation and dissemination of methodological and information materials on the preparation, retraining and advanced training of workers in accordance with professional standards

The National Agency was recommended to establish a Managing Committee of the Basic Center for Vocational Training, Retraining and Advanced Work Personnel's qualifications with the participation of representatives of employers' associations, trade union associations, authorities and concerned organizations.

So, if employers have questions about the use of professandards and the direction of employees on the NOC, for methodical support and consultations, they can contact the National Agency.

For your information:

Earlier by order of the Government of the Russian Federation of 08.10.2014 No. 1987-P (Established by 26.11.2015) The Basic Center was recognized as the Agency for the Development of Professional Communities and Work Personnel "WORLDSKILS Russia". However, the support of employers on promoting and qualification assessment was not in its function.

Recall that to give official explanations on the use of the professandards are entitled to the Ministry of Labor (part 3 of Art. 195.3 of the Labor Code of the Russian Federation). If the views of the National Agency and Mintruda do not coincide, priority should be given to the recommendations of the Ministry of Labor.

For your information:

The explanations of the Ministry of Labor on the use of professional standards by employers were given in the letter dated 06.07.2016 No. 14-2 / \u200b\u200bOOG-6465.

* * *

In conclusion, we list the highlights discussed in the article:

• the need to send employees to the passage of independent qualification assessment for their own needs determines the employer;
• the order and conditions of the direction of workers on the NIC should be prescribed in a collective or labor contract;
• the passage of the NOC is a voluntary procedure, the employer must receive the written consent of the employee;
• for an independent assessment of employee qualifications, employers should apply to special qualifications assessment centers, while employers have the right to appreciate the qualifications of workers through the procedure of their certification;
• taking into account the amendments made to the Tax Code of the Russian Federation, employers may take into account when calculating the income tax expenses for the NOC employees with whom employment contracts are concluded. It is possible to send applicants to the position and applicants to the position that are not employees of the organization, but the costs associated with this are not taken into account for tax purposes;
• the amount of payment by the employer of an independent evaluation of the employee's qualifications is not subject to NDFL;
• in case of passing an employee of the NOC on his initiative, he independently pays appropriate expenses, while he has the right to state a social tax deduction;
• in the event of questions about the application of the professionals and the direction of employees at NOC, employers may apply for methodical support and consultations to the National Agency and Mildrost.

• Staff assessment, assessment

The system of professional qualifications oversees the National Council under the President of the Russian Federation. Part of Systems is an independent qualification assessment. The development and implementation of the assessment principles is regulated by the Federal Law of 03.07.2016, it entered into force on January 1, 2017.

For our country, this is not innovation, specialists of a number of industries regularly pass various certifications and exams. However, they previously conducted different instances, and trust objectivity of such an assessment could not always. In order to unify the process and make an assessment of the qualifications of specialists with a transparent and uniform procedure capable of covering all sectors of the economy, the state has developed a national qualifications system (NSC).

The NSC is aimed at moving from the diplomas market, where the value of the employee determines the diploma of the educational institution, to the qualification market, where the real, officially confirmed level of training of a specialist is crucial.

The system gives each person a clear perspective of career growth, combining key chain links: a system of education, specialist, employer and customer. Today, the main goal of universities is to prepare ready-made specialists in demand in the labor market. And the key essence of the system is a consistent education throughout the lifetime.

What is the framework of qualifications and professandard

The basis of the professionalification system is the framework of qualifications, systemic and structured by the levels of each of them. At the same time, each of the directions of the economy has its own sectoral framework of qualifications, where the latitude of the powers and the responsibility of a specialist of a certain profession, the complexity and high-capacity activity are prescribed.

The framework of qualifications gives a generalized description of qualifying levels. Another no less important system of the system is a professional standard - prescribes the qualifications of a specialist in detail.

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 a professional standard that is a link between higher education and labor market. For a number of industries, the requirement to apply the professor has become mandatory since 2016.

What will change in education

Higher education proceeds to the so-called practical-oriented approach. This means that a graduate should have not only wide theoretical knowledge, but also by specific professional skills that it can apply in a specific company at a particular workplace.

To actualize educational programs, bring them in line with the new requirements of the market, a professional public accreditation has been created. This procedure gives a student, and the future employer confidence that the university will provide a graduate for the practical work of knowledge, skills and skills.

How is the accreditation of the university

Procedure of vocational and public accreditation looks like this: university actualizes training program In accordance with the requirements of the professional standard, refers to the accreditation commission of the Profile Council on Professional Qualifications (SEC), which not only closely examines the documents, but also leaves the university, checks how it works in practice. Experts visit classes, study graduates, etc., and then give recommendations for adjusting and improving the program.

What does the qualification evaluation procedure look like

An independent assessment is a professional exam that can be passed in an accredited center. Such centers are already open in many regions of Russia.

For most professions, this is a voluntary procedure. Any specialist can pass it yourself. The employee's exam may direct the employer by paying the exam. However, the instance of the exam cannot lead to dismissal. Such a specialist will receive a conclusion in which the qualifications that he failed to confirm and the recommendations of SC specialists. Based on the information received, the applicant will be able to fill in knowledge gaps, and after a time to undergo a test.

Confirmation of professional qualifications It is necessary that a person understand its place in the labor market, could count on a decent salary and predict career prospects. Having an employee of a qualification certificate is already very soon becoming an important factor for the employer.

But there are an industry where a professional exam is even higher status, since the requirements for assessing the level of qualifications of specialists are spelled out in the law, and therefore are mandatory. In this case, the specialist cannot engage in professional activities without confirming the level of its qualifications. This applies to, for example, appraisers, auditors, etc. Such specialists perform public legal functions in the financial market, and the state always places increased requirements for them. Mandatory exams for them are carried out various authorized structures. However, since 2019, the level of qualification level will be held only within the national system.

How much does it cost

The cost of the professional exam depends on the complexity of the profession, its rarity and the need for technical equipment of the profile qualification assessment centers, for example, expensive equipment, if it comes to working professions. In addition, the level of qualifications also affects the cost. The amount can be from 5,000 to 150,000 rubles.

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

Costs carries the one who orders the exam is a worker or employer. And here it provides a tax deduction. If the applicant decided to confirm his qualifications, part of the funds compensates for him budget. You can return 13% of the amount paid for the exam, but maximum up to 120,000 rubles, that is, you can get not more than 15,600 rubles. The tax deduction is also provided for the employer who sent its employees to the profures.

How the exam is arranged

The exam does not just make it possible to identify theoretical knowledge of the applicant, but, most importantly, shows - can it apply these knowledge in practical work. This is possible due to the structure of the exam - it consists of theoretical and practical parts. For some professions included portfolio.

The exam delivery gives the applicant a clear understanding - what is not enough actual knowledge, skills and that requires attention to the successful implementation of these knowledge in practical work.

Specialists in different levels of qualifications perform different difficulty labor functions, possess different competences and experience. Qualification levels prescribed in a professional standard order these characteristics and give an employer and a specialist clear understanding at what level wages Can apply for a applicant.

How it works in practice

Consider the entire process on the example of appraisal activities, where many specialists have already passed an independent qualification assessment. The sectoral professional standard describes four levels and 11 qualifications. Of course, this does not mean that appraisers will have to take 11 exams. The specialist is sufficient to carefully examine the key documents - the sectoral framework of qualifications and professional standard, to determine which functions it has to be carried out in its practical work, and compare his experience and level of education.

Qualification is directly related to the complexity of the estimated objects. So, to evaluate real estate, vehicles, equipment and business, the specialist is enough to confirm the sixth level of qualifications; To evaluate large enterprises of extractive industries, multidisciplinary holdings will need the seventh level of qualifications, and to work with architectural monuments - the objects of cultural heritage, credit and financial institutions and transnational organizations should have a maximum for the industry - the eighth level of qualifications. This directly affects the level of examination of the exam.

What is this qualification certificate

The professional exam by the professional exam is issued a document that confirms the level of qualifications - certificate of qualifications. But this is not just a "paper". The state has created a federal register of qualified specialists, which contains information about all who passed an independent qualification assessment. Both the employer and the Customer can check whether one specialist confirmed its qualifications if he was ready to fulfill the assigned work and is it possible to really trust it with professionalism.

Where can I pass the exam

A professional exam can be handed over in any accredited qualification assessment center (CSC). They work on the basis of advice on professional qualifications. Detailed information Centers and Councils contains a registry of information on the independent qualification assessment. There, on the portal, information about qualifications and examples of evaluation means - examination tasks are posted.

For example, take all the same appraisers. All professions relating to the financial market, supervises SPKFR - Council on Professional Qualifications of the Financial Market. On the website of this sectoral council published a list of cobs accredited in different regions of Russia. To confirm the qualifications in Moscow, a specialist can choose a qualification assessment center, which operates on the basis of the All-Russian sectoral association of employers' professional appraisers, and get all necessary information About the vocational exam: Get acquainted with the regulatory framework, clarify the rules for passing a qualification assessment, apply for the examination and after successful delivery certificate.

A similar situation on other areas of professional activity. The registry indicates more than 40 directions: education, health care, shipbuilding, agriculture, transport, etc.

Why all these workers

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

The system makes it possible to apply for a new level to plan their education step by step, and increase the level of preparation. Thus, any specialist, depending on the career landmarks, will be able to regularly undergo an independent qualification assessment and increase its value for employers.

Why is it necessary to employer

In independent qualifications assessment, first of all employers are interested, who are obliged to apply professional standards by virtue of the requirements of the law.

However, the NSC will become an effective tool and in those sectors where professandards are advisory. It is necessary to employers when the issue of appointing new positions is being resolved. Exam or confirm the level of preparation of the applicant, or will indicate the need to pass additional training.

In addition, qualification requirements for applicants are always in tenders' competition documentation. The presence of qualifications certificate for employees in the near future will be a competitive advantage for customers of certain types of work and services.

An independent assessment of employee qualifications in 2017 will be conducted by specialized centers. To confirm the professional competence, the employee must pass the exam, the program of which is approved in advance by experts of the assessment center, and obtain a certificate of compliance with the tradeist. All you need to know about the procedure for independent employee qualifications assessment - read in our article.

From the article you will learn:

An independent qualification assessment 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 itself was discussed since 2013. An independent assessment of the qualifications of workers in 2017 is used as a tool for verifying the level of professional competence of personnel.

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The independent qualification assessment system is still in the formation stage. Nevertheless, you can already talk about the real steps taken in this direction. The National Council under the President of the Russian Federation was established to manage an independent assessment system, a national qualifications development agency was established for methodical and expert and analytical support of the system. Create advice on certain types of professional activities (their powers are contacted by the order of the Ministry of Internal Affairs of Russia No. 758n of December 19, 2016).

The law on independent evaluation of employee qualifications

Relations arising from the procedure regulates the federal law "On an independent qualification assessment of employees" of 03.07.2016 № 238-ФЗ. In parallel with the statement of the law, amendments to the Labor Code of the Russian Federation were adopted.

The essence of the amendments comes down to providing all employees undergoing procedure qualification Evaluation, 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.

Centers of independent staff qualifications

In 2017, the right to conduct an independent assessment only accredited centers received the resolution of the NSPK (National Council for Professional Qualification). They do not apply to the number of educational organizations and have their own material base. Before concluding an agreement on the provision of services, make sure that the selected organization meets these criteria and is present in the register of information on the independent qualification assessment. It is conducted by the National Agency for Qualifications (Drugs).

From January 1, 2017, the newly adopted Federal Law No. 238-FZ "On Independent Qualifications" will come into force (hereinafter referred to as Law No. 238-FZ), which establishes the procedure for passing such an assessment by employees. One of the objectives of introducing this procedure is the creation of an employee to confirm its qualifications not from its employer or educational institution, and in other independent, specially created organizations. It is assumed that such an assessment will be convenient not only for employees, but also for employers. True, we can make sure that we can not soon. In the meantime, let's try to figure out that at the moment I installed the legislator about the independent evaluation of the employee's qualifications.

Recall the professandarts

Despite the concern of the employees of the public sector associated with the introduction of professional standards, everything turned out to be not so scary. Communicably professandards have yet (as planned initially) only in two cases:

• names of posts, professions, specialties and qualification requirements for them must comply with the names and requirements specified in qualifying directories or professional standards, if in accordance with the TC RF or other federal laws with the performance of work on these posts, professions, specialties are related to the provision of compensation and benefits or the presence of restrictions according to Part 2 of Art. 57 TK RF;
• when these requirements for the qualifications of employees are established by the TC RF, other federal laws, other regulatory legal acts of the Russian Federation under Art. 195.3 TK RF. It is explained that under other regulatory acts referred to the decisions and orders of the Government of the Russian Federation, the orders of the federal executive bodies, which establish special requirements for employees who carry out regulatory legal purposes.

In other cases, the professatates are advisory and can be applied by employers as a basis for determining the qualifications of employees, taking into account the characteristics of the work performed by them, due to the applicable technologies and the adopted production and labor organization (part 2 of Article 195.3 of the Labor Code of the Russian Federation).

In addition, for state extrabudgetary funds, state and municipal institutions, unitary enterprises, as well as state corporations, companies and economic societies, in which more than 50% of shares (shares) in the authorized capital are in state or municipal property, the features of the application of professional standards will be establish the Government of the Russian Federation.

Mintrost still recommended employers of state and municipal institutions to conduct an analysis of the professional qualities of workers for compliance with the requirements of tradeons, as well as make plans to prepare employees and additional professional education within the budget for the appropriate year.

Today, organizations should already begin a certain work on bringing in line with professional official instructions, staff schedules, employment contracts and other documents, if the standards are required or employer decided to take them as a basis for qualifying requirements for employees.

Independent assessment of certification

As the Ministry of Mildrost has already noted, to dismiss the employee, whose qualifications do not meet the requirements of the professor, the employer cannot. At first, he must set the level of qualifications, check the professional skills, knowledge and skills of the employee by certification.

Certification is to check the professional level of the employee to establish the conformity of his qualifications of the position or work performed by it.

The requirements for certification for all employers are not established by law. However, with the adoption of the professandards, the need to spend it may arise from many, for which employers will need to develop the procedure for its implementation.

note

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

However, the legislator suggests another way out of this situation - the institution of independent qualification assessment is introduced (hereinafter referred to as NOC). The conversation about it was since 2013. It is assumed that this assessment method will have significant advantages for both the employee and the employer. In particular, employers will receive professional assistance in assessing employee qualifications and will be able to refuse independent development Evaluation systems in the organization and from certification as a whole. You do not have to check the knowledge and skills of entering work if they have an independent evaluation.

Employee such an assessment makes it possible to confirm its qualifications regardless of a particular organization, which is useful to him and in employment.

Participants in independent evaluation

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

Article 2 of Law No. 238-FZ gives the following wording: NOC is the procedure for confirming the conformity of the qualification of the applicant to the provisions of the professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation, conducted by the Center for Qualifications Evaluation Center. The applicant is understood as an employee or applying a certain type of labor activity, including in the direction of the employer, to the Qualifications Assessment Center to confirm its qualifications.

However, the action of Law No. 238-FZ does not apply to citizens applying for replacing public service posts and civil servants.

Article 3 of Law No. 238-FZ lists all participants in the independent evaluation system. Their composition and basic functions will be presented as a scheme.

	Organs and organizations involved in independent assessment
National Council	National Qualifications Development Agency	Professional Qualifications Tips	Qualifications evaluation centers	Executive authority (MINRRU)
Consultative body. Coordinates the activities of the authorities, employers, trade unions, educational and other organizations	Autonomous, non-profit organization. Provides qualifications development activities	The authority authorized to assess on a certain type of activity	Legal party directly conducting qualification assessment	Approves the approximate regulation on the Council of Professional Qualifications and the procedure for empowering it to conduct an independent assessment

Separately, we note the body that is engaged in an independent assessment is not an educational organization. The Qualifications Assessment Center (hereinafter - the Central Committee) is a legal entity engaged in accordance with the Law No. 238-FZ of the NOC. The assessment is carried out by conducting a professional exam, according to the results of which the CSC gives a qualification certificate.

The CCC authority gives and deprives the Council on Professional Qualifications (hereinafter referred to as the Council), which also determines the names of the qualifications for each CCC, which will be conducted by NOC, and sends information about such names to the National Development Agency for qualifications to enter the registry.

The Council also controls the activities of the Central Committee, checks, processes and recognizes the results of the NOC, decides on the issuance of the Central Committee of the qualification certificates and sends to the National Qualifications Agency with information on the qualification certificates issued to the registry.

Thus, the registry that forms and leads the National Agency for Qualifications, includes information:

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

• On councils on professional qualifications and qualifications assessment centers;
• on the names of qualifications and qualifications requirements, for compliance with the NOC, indicating the timing of the qualification certificates and documents necessary for the passage of the applicant of the professional examination of the relevant qualifications;
• on issued certificates of qualifications;
• on the list of official sites of the National Council, the National Development Agency for Qualifications, Soviets on Professional Qualifications and Qualifications Evaluation Centers on the Internet;
• other information, the list of which is determined by the authorized body of the executive.

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

Evaluation procedure

First of all, it should be said that the NOC system is based on a voluntary basis. And contact the Central Committee can both the employer and the applicant.

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

For your information

Package of documents, including a sample application for the NOC (and in the form of an electronic document), and the procedure for filing such an application is developing the Ministry of Labor.

So, if the initiator of the independent evaluation is the applicant, it is carried out at the expense of its funds or at the expense of other physical and (or) legal entities. If the employer sends to the passage of an independent assessment, it is carried out at the expense of the employer.

To pass a professional exam in the CCC, see:

• the written statement of the applicant for the established pattern, submitted personally, through the legal representative or in the form of an electronic document using the Internet;
• copy of the passport or a copy of a personal identity document;
• other documents necessary to pass the applicant for the professional training exam, which is contained in the registry.

According to the results of the professional exam, the applicant in the 30-day period of the Central Committee issues a qualification certificate, and in case of obtaining an unsatisfactory assessment, when the exam is received, the conclusion about its passage, including recommendations for the applicant. During this period, the Council on Professional Qualifications carries out testing, processing and recognition of the results of the applicant's NOC.

Decisions taken by the Central Committee on the basis of a professional exam, within 30 calendar days from the date of informing participants about the results of the exam in the manner prescribed by the Regulations on the Appeal Commission on Complaints, related to the results of a professional exam and issuing a qualification certificate may be appealed to 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 such categories of workers are defined by the work of labor regulatory professionals, including in connection with the performance of work in harmful and (or) hazardous conditions (Part 3 of Art. 3 of Law No. 238-FZ).

Simultaneously with law No. 238-FZ, two more laws were adopted and will enter into force, making changes to the labor and tax codes. The first law concerns guarantees to employees related to the passage of qualification assessment, and the second with the taxation of the cost of paying such an assessment.

Independent Assessment and Labor Code

Federal Law of 07/03/2016 No. 239-FZ "On Amendments to the Labor Code of the Russian Federation, in connection with the adoption of the Federal Law" On Independent Qualification Assessment ", changes were made in Art. 187, 196 and 197 of the Labor Code of the Russian Federation, which establishes the rights of employees for training and additional education, as well as guarantees and compensation to employees sent by the employer for vocational training or additional vocational education.

The passage of independent evaluation workers from January 1, 2017 will be equated with additional professional education. That is, for employees, together with the right to receive additional vocational education, the right to pass the independent assessment will be established.

In turn, according to the new edition of Art. 196 TK RF to the employer will have to:

• to add an addition to collective, labor contracts on the conditions and procedure for the direction of employees to pass an independent assessment;
• local act establishing forms of preparation and additional professional education of workers, as well as a list of professions and specialties necessary for this, add the list of professions and specialties to send workers to the passage of NOC, taking into account the opinion of the representative body of workers.

note

The need to prepare employees (vocational education and vocational training) and additional vocational education, as well as the directions of employees on the passage of NOCs for their own needs, the employer defines.

In addition, it was established that it is possible to send an employee to the NIC with its consent. At the same time, the employer must provide him with guarantees established by labor legislation and other acts containing the norms of labor law, a collective agreement, agreements, local regulatory acts, 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 separation from work, the place of work and the average salary in the main place of work should be saved. If the passage of the NOC is carried out in another area, travel expenses are paid in the manner and sizes that are provided for persons sent to office business trips.

Well, as already noted, under the law No. 238-ФЗ, when referring to the employer of an employee, payments for such an assessment is carried out at the expense of the employer's funds.

Independent Assessment and Tax Code

Federal Law of 07/03/2016 No. 251-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation in connection with the adoption of the Federal Law" On Independent Qualification Assessment ", adopted and entering into force simultaneously with the law No. 238-FZ, add-ons Art. 217, 219 and 264 of the Tax Code of the Russian Federation.

In particular, among non-taxable income of individuals will be the amount of fee for the passage of workers or persons applying for the implementation of a certain type of employment, for compliance with the provisions of professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation carried out according to The legislation of the Russian Federation (paragraph 21.1 of Art. 217 of the Tax Code of the Russian Federation).

And to determine the amount of the tax base of an individual in the list of social tax deductions, expenses in the amount paid in the tax period by the taxpayer for passing an independent evaluation of their qualifications for compliance with the requirements for qualifications in organizations carrying out such activities under the legislation of the Russian Federation are in the amount of actually produced expenses for the passage of independent estimate, taking into account the limitation of the maximum size of the deduction of 120,000 rubles. In aggregate for the tax period.

Tax benefits are provided to an employer who sent an employee to an independent assessment. So, according to PP. 23 p. 1 Art. 264 of the Tax Code of the Russian Federation, the cost of passing an independent assessment, as well as training costs, are not subject to income tax, if the passage of the assessment is carried out on the basis of the service agreement, and the employee aimed at assessing is working on the basis of an employment contract.

We reviewed only the highlights associated with NOC. Before the entry into force of Law No. 238-FZ work, the legislators are enough - which is only the adjustment of educational standards and the development of a mechanism for their introduction into the education system. Prior to the end of the process of improving the procedure for assessing the qualifications of workers is still far away.

Note that in assessing, special requirements will be made not to the presence of a specific education, but to the level of knowledge and skills that the employee owns when performing its labor function (it is not about, of course, when the requirements for education are established by law). And it is this approach to employers that it is recommended to apply now, conducting an assessment of employee qualifications on their own, before it takes specialized organizations.

At the same time, again we recall that an independent assessment is voluntary. If the employee refuses its passage, you will not be able to force it, and to establish the correspondence of its qualifications of the position of the position being held all the same certification.

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