Federal Law “On Independent Assessment of Qualifications. We send employees for an independent qualification assessment. What is qualification assessment?

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

Let's remember professional standards

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

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

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

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

Independent assessment to replace certification

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

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

note

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

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

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

Participants of the independent assessment

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

Article 2 of Law No. 238-FZ gives the following wording: NOC is a procedure for confirming the compliance of an applicant’s qualifications with the provisions of a professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation, carried out by a qualification assessment center. An applicant is understood as an employee or a person applying for a certain type of work activity who has applied, including at the direction of the employer, to the qualification assessment center to confirm their qualifications.

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

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

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

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

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

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

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

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

Assessment procedure

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

For your information

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

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

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

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

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

note

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

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

Independent assessment and the Labor Code

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

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

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

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

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

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

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

Independent assessment and the Tax Code

In particular, among the non-taxable income of individuals there will also be the amount of payment for passing the NOC of employees or persons applying for a certain type of labor activity, for compliance with the provisions of a professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation, carried out in accordance with legislation of the Russian Federation (clause 21.1 of article 217 of the Tax Code of the Russian Federation).

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

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

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

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

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

Are you an accountant, but the director doesn't appreciate you? Does he think that you are just wasting his money and overpaying taxes?

Become a valuable specialist in the eyes of management. Learn to work with accounts receivable.

The Clerk Learning Center has a new one.

Training is completely remote, we issue a certificate.

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

What is an independent assessment of employee qualifications?

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

What is an independent qualification assessment

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

On whose initiative is it being held?

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

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

Who conducts it and in what form

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

Who coordinates the activities of the centers

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

• National Council for the Development of Qualifications under the President of the Russian Federation;
• National Agency for the Development of Qualifications;
• Councils on professional qualifications for certain types of professional activities;
• Ministry of Labor of the Russian Federation.

What might be the exam result?

2 options:

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

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

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

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

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

Editor's note:

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

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

Table: “Regulatory framework governing independent assessment of qualifications”

Scheme: "System of independent assessment of qualifications"

Rules for conducting an examination for independent assessment of qualifications

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

1. Pay for the exam.

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

2. Submit documents.

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

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

3. Agree on a time.

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

4. Pass the exam.

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

5. Receive the document.

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

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

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

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

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

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

Approved:

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

Sample application for an independent qualification assessment

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

Sample certificate of qualification

Approved:

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

Form of certificate of qualification

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

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

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

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

Costs are borne by the employer

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

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

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

The employee bears the costs

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

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

Editor's note:

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

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

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

To the employer

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

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

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

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

To the employee

Potential employee

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

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

Current employee

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

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

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

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

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

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

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

How is an independent assessment of employees carried out?

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

Who conducts the independent qualification assessment?

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

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

Alexey Petrov comments, tax consultant:

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

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

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

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

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

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

How to get an independent assessment

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

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

What might be the exam result?

There can be two results:

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

How to become a professional accountant

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

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

Training programs for compliance with professional standards for accountants:

Training programs for compliance with professional standards for chief accountants:

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

Tax benefits for employees and employers

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

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

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

An independent assessment of the qualifications of staff members and applicants for vacant positions is today a standardized procedure for confirming professional qualifications, established and regulated by law.

Independent assessment - regulatory framework

An independent assessment of the qualifications of workers is an assessment procedure during which a specialist confirms (or does not confirm) the compliance of his qualifications with the criteria of the professional standard, or the qualification requirements that are established by the legislative and other regulations in force in the Russian Federation. Currently in the Russian Federation there are norms whose provisions:

establish requirements for conducting qualification assessments by independent structures - Federal Law No. 238-FZ of July 3, 2016 “On independent qualification assessment”;

regulate the creation of a supervising body - the National Council for Professional Qualifications under the President of the Russian Federation (Decree of the President of the Russian Federation No. 249 of April 16, 2014, as amended on December 18, 2016);

regulate the procedure and procedure for conducting assessment activities - Resolution of the Government of the Russian Federation No. 1204 of November 16, 2016 “On approval of the Rules for conducting an independent assessment by the CSC”;

regulate documentary support and monitoring - Orders of the Ministry of Labor of the Russian Federation No. 649n of November 15, 2016, No. 701n of December 1, 2016, No. 706n of December 2, 2016, No. 725n of December 12, 2016, No. 726n of December 12, 2016 g., No. 729n dated December 14, 2016, No. 758n dated December 19, 2016, No. 759n dated December 19, 2016.

Qualification assessment is carried out by specialists from Qualification Assessment Centers (QAC), operating on the basis of Russian Federation Law No. 238-FZ, and is supervised by the National Council under the President of the Russian Federation.

The essence of independent assessment

Everything new is well forgotten old. In general, qualification assessment is far from an innovative procedure for our country. A similar personnel assessment took place before, only it was carried out in the formats of various certifications, certifications and recertifications, training and retraining, and advanced training. All these assessment procedures are carried out in accordance with our own standards. The independent assessment is carried out in accordance with professional standards approved by law.

The purpose of introducing an independent assessment is to move from confirming the level of training and compliance with professional standards with an education diploma, to establishing the actual level of training through systematized standards of the qualification framework and professional standard (on the basis of which the qualifications of personnel in the CSC are assessed). That is, now an employee, his category, class or rank, will be determined not by the diploma and level of accreditation of the educational institution that issued him, but by actual knowledge, skills and abilities.

The qualifications framework contains generalized characteristics of qualification levels. Depending on the status of the CSC, when assessing the qualifications of employees, they can be guided by both the national and regional (relevant for a specific CSC department) qualification framework.

A professional standard is a detailed description of labor functions provided for a specific profession or specialty, the requirements for knowledge and experience that an employee must have, in accordance with his position and qualifications.

How to conduct an independent assessment of employee qualifications

The professional exam, which is essentially an independent assessment, can only be conducted by accredited centers (ACCs). The following people can contact the NOC Center:

employer - for the purpose of carrying out NOC in relation to employees of the enterprise (in this case, the COC services are paid for by the employer);

employed employee - who wishes to undergo a qualification assessment in the specialty in which he is currently employed, or in the specialty that he also has;

a person who is not employed at the time of passing the exam - in order to confirm his qualifications (employers may consider the presence of confirmed qualifications as an advantage in competitive employment);

applicants who are in the process of employment (to obtain possible advantages in competitive selection).

Conducting an independent assessment is a purely voluntary exercise, and an employer cannot force an employee to undergo such an examination. The employee's written consent to undergo the assessment will also be required. When an employee is sent to undergo an assessment, he retains his place of work and all the guarantees provided for by the Labor Code of the Russian Federation (Article 196 of the Labor Code of the Russian Federation).

Before conducting an independent assessment of employee qualifications, the employer must agree with the CSC on the number of persons sent to undergo an independent assessment and provide:

personal application of each applicant to pass a professional exam (form approved by Order of the Ministry of Labor dated December 2, 2016 No. 706n);

a photocopy of the examinee’s passport or other identification document;

other documents required to undergo assessment activities for the relevant qualifications (additionally indicated by the CSC representative).

An independent assessment of the qualifications of examinees is carried out on the territory of an accredited institution or remotely. Information on the results of the professional exam and confirmed qualifications is entered into the register of the National Agency for the Development of Qualifications.

Based on the results of a successfully completed qualification assessment, the examinee is issued a Certificate of Qualification of the established form within 30 days (calendar), and in case of unsatisfactory results, a conclusion on passing the exam with recommendations for the examinee.

An independent assessment should not be confused with employee certification. The result of the assessment (unlike certification) does not entail any consequences for both the employee and the employer. Those. an unsatisfactory result does not give the employer the right to take any measures against the employee, just as successful completion of the assessment does not give the employee the right to demand a promotion, salary, etc.

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

From the article you will learn:

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

Download documents on the topic:

Download in.doc

Download in.doc

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

Law on Independent Assessment of Employee Qualifications

Relations arising during the procedure are regulated by the Federal Law “On Independent Assessment of Employee Qualifications” dated July 3, 2016 No. 238-FZ. In parallel with the approval of the law, amendments to the Labor Code of the Russian Federation were adopted.

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

Centers for independent assessment of employee qualifications

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