Organizations on a qualifying assessment assessment. On independent qualifications evaluation. Download an independent assessment law

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 tips on individual species professional activity (their powers are contacted by order of the Ministry of Labor of Russia No. 758n dated December 19, 2016).

The law on independent evaluation of employee qualifications

Relations arising from the procedure regulates the Federal Law "On independent evaluation Qualifications of workers "from 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 a qualification assessment procedure, special guarantees on the part of the employer. The provisions of Law No. 238-FZ apply to any categories of workers, in addition to civil servants and citizens applying for the position 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).

According to an independent qualification assessment, it is implied to conduct a special procedure for assessing the knowledge and practical skills of an employee or a referral position for compliance with established professional standards or other qualifications. In this case, the result of this procedure can directly affect the possibility of employment employer or the dismissal of the employee for the discrepancy of the position. Therefore, the independent assessment of qualifications is obligatory or not, what it follows all parties to the employment contract.

Independent qualification assessment - laws and regulatory framework

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

• Art. 187 TK RF. Its principles provide the provision of workers sent to the passage of independent assessment of the qualifications of certain social guarantees. In particular, at the time of passing an assessment for an employee should be maintained workplace, position, and salary. In addition, if the employer directs its assessment - it is obliged to pay both the services for the implementation of the procedure and cover all expenses as traveling if the assessment will be carried out in a different settlement.
• Art. 196 TK RF. The principles of the indicative article establish the main responsibilities and rights of the employer in matters of conducting and appointing an independent qualification assessment. In particular, they include the right to independently determine in local regulations and other documents, the procedure for the direction of employees to the marked assessment, as well as the obligation to fulfill the legislation standards in the provision of guarantees to employees during the passage of the proceedable procedure.
• Art. 197 TK RF. The regulations of this article establishes the right of employees themselves to pass the independent qualification assessment by their desire, as well as to receive an additional needed vocational education If necessary.
• FZ №238 dated 03.07.2016. This federal law in its provisions laid the foundations for independent qualification assessment. They are regulated both the basic concepts associated with the implementation of the procedure and other nuances, and the peculiarities of an independent qualification assessment, its importance and legal consequences for the parties to the employment contract itself and the evaluation itself.
• Decree of the Government of the Russian Federation №1204 of 11/16/2016. The commemable government ruling ensures the legal regulation of the procedure for conducting an independent qualification assessment authorized by organizations and establishes the specific rules used in this process.

In general, the legislative framework for the independent qualification assessment is quite extensive and this has enabled in a fairly rapid time to introduce this system as used at the federal level and existing in all regions of the Russian Federation. At the same time, the qualification assessment itself may be useful both for the employee and for the employer and the state as a whole due to a number of features that will be discussed below.

What is an independent qualification assessment when and how it is held

First of all, the independent qualification assessment means the passage of an employee or a testing applicant for compliance with any particular professional industry. Requirements for passing such testing can be established by individual regulatory acts affecting aspects of work in certain positions. In particular, it is a mandatory qualification assessment for warriors or specialists responsible for labor protection at enterprises with dangerous working conditions.

At the same time, in contrast to directly labor relations, an independent assessment of qualifications is not a purely bilateral process relating to only an employee and an employer. Its obligatory participant should also be a qualification assessment center. Such institutions and the procedure for their functioning are determined by the provisions of the above-mentioned FZ No. 238. The state is maintained by the corresponding register of the evaluation centers, to familiarize themselves with which everyone has the right.

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

In general, the process of the direction of the employee on an independent qualification assessment may look as follows:

1. The employer finds the basis, in accordance with which the employee can be aimed at an independent qualification assessment. Such grounds may be the provisions of local acts in the organization, collective agreement or employment contract, as well as legislative requirements for qualification assessment on a regular basis. In addition, factors, on the basis of which qualifications assessment can be carried out, may be improper performance by the employee of their duties, an accident at work or the decree of executive bodies on labor issues.
2. The employer issues an employee to the passage of independent assessment. At the same time, the employer in this case itself is entitled to choose a specific institution in which the working procedure should pass. Thus, many employers now conclude service treaties with individual assessment centers, which reduces the total costs of assessing.
3. An employee independently arrives at the time specified in the direction and date in the center of qualification assessment and submits a referral to testing, after which it passes. In some cases, testing can be carried out by an employee - for example, if the employer has envisaged such an assessment order or did not consider the procedure for the implementation of the procedure. In this case, the employee needs to ensure the preservation of documents confirming its costs for qualifying evaluation.
4. According to the results of the qualification assessment, the employee is issued a certificate of passage or non-exposure to the marked assessment. In case the qualification has not been confirmed, the employee is entitled to appeal the decision of the Center in court, or to undergo testing in another institution in its choice. However, in the case of the passage of re-testing, the working man cannot require compensation from the employer for the passage of the meaningful assessment.
5. During the absence of an employee, the employer preserves its average earnings for him, and if necessary, go to another locality - ensures the payment of employee of travel agents in accordance with the established Labor Code of Procedure.
6. Based on the certificate about the passage of qualification assessment, the employer accepts appropriate personnel solutions. In particular, confirmation of qualifications may imply an increase in an employee in office or transfer it to a new position for which he has been evaluated. The unsatisfactory result can lead to a removal of an employee from work or even dismissal due to the inconsistency of the position. However, before the dismissal, the employer is obliged to offer an incomplete assessment of the employee of other posts in the enterprise, which is suitable for. It will be possible to dismiss the employee only after its failure or in the absence of suitable vacancies.

The procedure for conducting an independent qualification assessment can be initiated by the employee itself. For example, in the event that he wants to have additional documentation confirming its status, or wants to get a new position or a new workplace. Also, documents on the presence of any qualifications may be required with direct employment.

In matters of claim, an independent qualification assessment is obligatory or not, the legislation solves this question is quite simple. Attention should be paid to individual regulatory documents governing certain activities - it is precisely their provisions for the obligation of compliance with the professandards, or the recommendatory nature of their use and use.

Tax deduction of 3 NDFLs for independent qualification assessment

Existing tax legislation allows workers to receive certain additional guarantees in case of independent qualification assessment. In particular, it is implied for the possibility of obtaining a tax deduction of 3-NDFLs for an independent qualification assessment in the calculation wages worker.

Documents for receiving tax deductions are provided by an employee who has spent on the passage of the assessment is not an employer, but directly in the FTS. When providing an employer even a complete package of necessary documentation, it is not entitled to carry out a tax deduction.

The size of social tax deduction for qualification assessment is 13% of the amounts spent on the passage of the meaningful procedure.

At the same time, the actual deduction worker will be able to provide the following document package in the FTS:

Thereces to remember that the maximum amount of social tax deductions, which can receive an employee within one year. It is 120 thousand rubles per year.

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 TK RF, the procedure for holding certification is established labor legislation and other acts containing the rules of labor law, 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 passage of an independent assessment is the applicant, then 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 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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Since 2017, a number of changes have entered into force: confirm compliance with the professional standard can be in the center of independent qualification assessment. In addition, now employers can take into account the costs of independent qualification assessment. About other changes read in the article.

Based on the trade law, each specialist can outline for themselves specific. To do this, it is enough to undergo training at the school of an accountant. All our courses are designed taking into account the professional "Accountant".

How is the independent assessment of workers

From January 1, 2017, the employee passes an independent assessment of own willing or on the initiative of the employer (including a potential employer). Conduct an independent assessment of qualifications assessment centers in the form of a professional exam. The procedure for conducting such an exam was approved by the Decree of the Government of the Russian Federation of 11/16/16 No. 1204.

Who conducts an independent qualification assessment

The Institute of Professional Accountants (IPB of Russia) clarifies some points (Letter NP "Institute of Professional Accountants and Auditors of Russia" (IPB of Russia) of 09.12.2016 No. 05TU / 12-16):

1. Organizations that may conduct an independent assessment of the accountant qualifications are called qualifications assessment centers (hereinafter - the Central Committee). All centers are included in the registry. Registry address - http://www.asprof.ru/ok/reestr_cok.

Commented on Alexey Petrov, Tax consultant:

"Before the moment the professional standard" Accountant "appeared, the concept of" qualification of the Chief Accountant "was the personal cause of each employer. Now we have a standard, where it is written, what should and what competencies and knowledge should be the one who will dare to call themselves by a qualified chief accountant. According to the norms of the new Federal Law No. 238-FZ, on the confirmation of the qualifications we will go to the Independent Evaluation Centers. "

Please note: about rganizations that are not included in this registry are not centers of qualifications assessment and cannot be carried out independent assessment.

2. According to the results of an independent assessment of the Central Committee, the certificate of the established sample must be issued by the applicant. D. opimensions on an independent assessment issued earlier on January 1, 2017 are not certificates of qualifications.

3. Evaluation of qualifications is voluntary for both employees and employers. Its presence or absence, as well as its results, do not entail consequences or requirements, including when taking work. Direction by the employer of employees for the passage of independent qualification assessment is carried out with their written consent. Conditions and procedures are determined by a collective agreement, agreements, an employment contract.

4. It is necessary to distinguish between the application of the requirements of the professor and the qualification assessment for compliance with these standards. Mandatory cases of applying the requirements of the professorists to the qualifications of workers are listed in the Labor Code of the Russian Federation. In other cases, professandals are a benchmark for determining qualifying requirements and forming personnel policies. Assessment of qualifications is always voluntary.

In our article, Yevgeny Konyukhova answers questions about accountants and explains what kind of qualifications claims is presented by Prof. ».

How to go through an independent assessment

The phased procedure of independent evaluation looks like this:

1. We pay for the exam - this can make a applicant, an employer or other person.
2. Submit documents. The appropriate is a set of documents in the Central Committee: a statement on the exam (order of the Ministry of Labor of the Russian Federation dated 02.12.2016 No. 706n) with an indication of confirmed qualifications, a copy of the passport and other required documents. Documents can bepresent both in paper and on electronic media.
3. Coordinate time. The CCC for 10 calendar days after receiving the set of documents informs the applicant to the method specified in the application, the results of the consideration of the application and coordinate the date, place and time of the exam, and also inform the applicant about the procedures for its conduct.
4. We pass the exam and get a document corresponding to the exam results.

What could be the result of the exam

The result may be two:

• If the exam is successfully commissioned - a certificate of qualifications is issued (within 30 days). Data on each certificate will be listed in a single registry. Access to the registry is open and free.
• If the exam is not commissioned - the conclusion is issued about the passage of profack reference with recommendations. Such a verdict can be challenged in a specially created appellate commission. For this purpose, an employer or a person who has assessted is submitting a written complaint. Make it needed for thirty calendar days from the date of receipt of information on the results of the exam.

How to become a professional accountant

Any employer is interested in competent specialists. Document on advanced training can help employee in career advancement and increase wages. For applicants for the position who have a diploma diploma, or an identification of advanced training, will be priority. In order for the employer to be sure that the qualification of the employee corresponds to the professandard, it is better not just to check, but to train according to the relevant program.

The exam in the CCC according to the qualifications "Chief Accountant" and "Accountant" costs about 20 thousand rubles. You give this money for checking, but not for advanced training. The accountant's school offers courses on which the qualifications can be improved or to go through professional retraining, and get a certificate or diploma. There are courses for SPIN specials, for the basis of budget organizations. Choose a course that you need.

Programs for compliance with Professandard foraccountants:

Programs for compliance with Professandard for the main accountants:

At the end of the course after testing, you will receive an identification of advanced training or diploma. These documents will confirm your compliance with the requirements that Professandard submits to the level of education, as well as to the knowledge and skills that make up the generalized labor function "Maintaining accounting"(Code a) and" Drawing and presentation financial statements Economic Subject) "(code B).

Tax benefits for workers and employers

In unison, the law on independent qualification assessment adopted federal law of 03.07.2016 No. 251-FZ. This law provides for tax breaks both for firms that pay for qualifications assessment and individuals who pay for the exam on their own.

• If professionalzamase is carried out on the initiative of the employer, he also pays for the services of the Central Committee. Employers that pay for employee qualifications assessment may take into account such costs for income tax, as well as when calculating the ESCH and a single tax on the USN. In addition, the amount of payment by the employer of an independent assessment of the employee's qualifications is not subject to NDFL (p. 21.1 of Art. 217 of the Tax Code of the Russian Federation).
• If the evaluation initiator is an employee (applicant), then it should pay the exam. In this case, it can get a tax deduction on personal income tax in the amount of expenses incurred, but not more than 120,000 rubles per year together in the four types of social deductions specified in sub. 2-5 p. 1 Art. 219 Tax Code of the Russian Federation.

: Training programs are developed on the basis of the requirements of the professional standard "Accountant".

A law is adopted that regulates the independent qualification assessment of employees or persons applying for a certain type of work.

An independent qualification assessment is a procedure for confirming the qualifications of the applicant to the provisions of the professional standard or qualification requirements established by the legislation conducted by the Center for Qualifications Evaluation Center. The law establishes the legal and organizational frameworks and the procedure for conducting an independent qualification assessment, and also determines the legal status, the rights and obligations of participants in such an assessment. The law does not apply to civil servants.

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

To pass the exam in the center of qualifications assessment, the written application of the applicant for the established sample, submitted personally, through a legal representative or in the form of an electronic document, as well as other documents necessary for the passage of the appropriate qualification exam. According to the results of the report, the applicant in the 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. Information about the qualifications issued by testimonies is made by the National Agency for Qualifications in the Register.

Coordination of the activities of federal executive bodies, associations of employers, trade unions, educational, scientific and other organizations in the field of independent qualification assessment is carried out by the National Council under the President of the Russian Federation for professional qualifications, which includes representatives of the relevant authorities and organizations. By 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, a professional qualifications council are created. Organizational, methodological, expert and analytical support for the activities of the National Council, Councils for Professional Qualifications and Qualifications Assessment Centers provides the National Development Agency - an autonomous non-profit organization, which includes the founders of which are all-Russian associations of employers and trade unions and authorized federal executive authorities.