CHANGE #1:

A new document has appeared that a person applying for a job must present when concluding an employment contract. Candidates for work related to activities for which persons brought to administrative responsibility for drug use are not allowed to present a certificate. The certificate must indicate whether the bearer is or is not subject to administrative punishment for the consumption of narcotic drugs or psychotropic substances without a doctor’s prescription or new potentially dangerous psychoactive substances.

1. It is necessary to check whether the organization has positions in which the law prohibits the employment of employees during the period of administrative punishment for drug use.

2. If such positions exist, it is necessary to request a certificate from the candidate for work before concluding an employment contract with him.

The candidate must obtain a certificate from the regional department of the Ministry of Internal Affairs. The procedure for issuing a certificate and its form were approved by Order of the Ministry of Internal Affairs of Russia dated October 24, 2016 No. 665.

Change applied date: 01.01.2017.

CHANGE #2:

1. Guarantees are provided for employees whom the employer has sent for an independent qualification assessment. An employee who, while away from work, undergoes an independent qualification assessment for compliance with the provisions of the professional standard, retains his position and average salary at his main place of work. If the independent assessment takes place in another location, the employee will be paid travel expenses.

2. There is a new requirement that the employer pays for the independent assessment

What you need to do to apply the changes:

1. The employer pays for an independent assessment of qualifications if he sends an employee to it on his own initiative.

2. An order is issued to preserve the employee’s place of work and average earnings for the period of an independent assessment of qualifications.

3. If an employee undergoes an independent qualification assessment in another location, he will be reimbursed for the following expenses:

For travel;

For renting residential premises;

Daily allowance;

Other expenses that the employee incurred with the permission or knowledge of the employer.

Change applied date: 01.01.2017.

CHANGE #3:

1. The employer is given the right to determine the need to send employees for an independent qualification assessment.

2. It is stipulated that an employee can be sent for an independent assessment of qualifications only with his written consent and on the terms determined by the collective agreement or employment contract.

3. New responsibilities of the employer: approve the list of necessary professions and specialties for sending employees to undergo an independent qualification assessment; provide employees sent for an independent assessment of their qualifications with the guarantees provided for by law, collective agreement, local regulations and employment contracts.

What you need to do to apply the changes:

1. A list of necessary professions and specialties is approved for sending employees to undergo an independent qualification assessment, taking into account the opinion of the representative body of the organization’s employees.

2. Changes are made to the collective agreement and local regulations. The new provisions prescribe the procedure and conditions for sending workers for an independent assessment of qualifications, and the guarantees that workers can count on.

3. The qualifications of employees are assessed for compliance with professional standards based on their documents on education and work experience.

4. A decision is made which employees need to be sent for an independent qualification assessment.

Change applied date: 01.01.2017.

CHANGE #4:

It is provided that employees have the right to undergo an independent qualification assessment.

What you need to do to apply the changes:

It is necessary to clarify with employees about undergoing an independent qualification assessment. Additional agreements to employment contracts are concluded with those who have given written consent.

Change applied date: 01.01.2017.

CHANGE #5:

1. The peculiarities of labor relations among employers - small businesses, which are classified as micro-enterprises, have been established.

2. It is provided that if the employer ceases to be a micro-enterprise, then no later than four months from the date of changes to the register, he must begin to apply the general norms of the Labor Code to regulate labor relations.

What you need to do to apply the changes:

The rules of the new chapter 48.1 of the Labor Code apply if the organization is a micro-enterprise and is included in the unified register of small and medium-sized businesses. The criteria are specified in the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

Change applied date: 01.01.2017.

CHANGE #6:

It is provided that a micro-enterprise has the right not to approve local regulations. If there are no local acts, it is necessary to include in employment contracts with employees those conditions that should be regulated by local acts.

What you need to do to apply the changes:

Employment contracts at a micro-enterprise are concluded on the basis of a standard form of an employment contract, which was approved by the Government by Resolution No. 858 dated August 27, 2016. It is recommended that the employment contract include all conditions that should be regulated by local acts if the organization does not have them.

Change applied date: 01.01.2017.

CHANGE #7:

It has been established that in a credit institution, individual employees cease to receive incentive payments if a plan for the participation of the Bank of Russia in the implementation of measures to prevent bankruptcy is approved. The bank must stop paying incentive payments: additional payments and incentive allowances, bonuses and other incentive payments. Employees who are not paid incentives include: the manager, his deputies, the chief accountant, his deputy, the manager and chief accountant of a bank branch, and members of the bank’s board of directors.

What you need to do to apply the changes:

This norm applies if a plan for the participation of the Bank of Russia in the implementation of measures to prevent bankruptcy has been approved in relation to a credit institution. From the moment the Plan is approved, incentive payments to employees listed in Part 4 of Art. 349.4 TK.

Change applied date: 16.06.2017.

CHANGE #8:

It has been established that it is possible to terminate employment contracts for loss of trust with certain categories of employees if they use foreign financial instruments.

Foreign financial instruments:

1) securities and related financial instruments of non-residents or foreign structures without forming a legal entity, which have been assigned an international security identification code;

2) participation shares, shares in the authorized capitals of organizations whose place of registration or location is a foreign state, as well as in the property of foreign structures not defined as securities and financial instruments classified as them;

3) contracts that are derivative financial instruments, if at least one of the parties to such a contract is a non-resident or a foreign entity;

4) trust management of property established in accordance with the legislation of a foreign state;

5) loan agreements, if at least one of the parties to such an agreement is a non-resident or a foreign structure;

6) loan agreements concluded with foreign banks or other foreign credit organizations located outside the territory of the Russian Federation.

What you need to do to apply the changes:

A ban on the use of foreign financial instruments is established for individual employees of state corporations, public law companies or state-owned companies, as well as employees of the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, organizations created to carry out tasks assigned to federal government bodies . In these organizations, employment contracts are terminated according to clause 7.1, part 1, art. 81 of the Labor Code with an employee who owns or uses foreign financial instruments, if this gives rise to a loss of confidence in the employee on the part of the employer.

Change applied date: 28.06.2017.

CHANGE #9:

It is clarified that part-time work is:

Part-time work with a full work week;

Part-time work with an incomplete work week;

Full-time, part-time work.

An employee and employer, when agreeing on part-time work, can divide the working day into parts. The parties can establish part-time working hours either without a time limit or for any period that they agree on.

What you need to do to apply the changes:

1. Employment contracts or additional agreements to them on establishing part-time working time for an employee shall indicate:

Length of working days and working week;

Regime of working time and rest time: working days in the week, start and end times of work, breaks in work, conditions for dividing the working day into parts;

The period for which part-time work is established.

2. By agreement with the employee, the employer may change the condition of part-time work, which was agreed upon before the amendments were made to the Labor Code.

Change applied date: 29.06.2017.

CHANGE #10:

It is clarified that in cases where the employer is obliged to establish part-time working hours at the request of the employee, this should be done for a period convenient for the employee, but no more than for the period of circumstances in connection with which the law obliges the employer to fulfill the employee’s request. The employer sets the working hours and rest time in accordance with the wishes of the employee and taking into account the conditions of the organization.

What you need to do to apply the changes:

1. The employer, as before, is obliged to establish part-time working hours at the request of:

Pregnant woman;

One of the parents, guardian, trustee with a child under 14 years of age;

One of the parents, guardian, trustee with a disabled child under the age of 18;

A person caring for a sick family member in accordance with a medical report.

2. The employment contract or additional agreement to it shall indicate:

Circumstances in connection with which the employee is assigned part-time work;

The period during which he will work part-time;

The working hours and rest hours that the employer has agreed upon with the employee, taking into account his wishes and the interests of the organization.

3. If the organization employs employees for whom part-time work at their request is established without a time limit, it is recommended to conclude additional agreements with them, which specify the period of validity of this condition.

Change applied date: 29.06.2017.

CHANGE #11:

A rule has been introduced according to which it is possible to establish irregular working hours for part-time workers. For part-time employees, irregular working hours can be established only if they work full-time and part-time.

What you need to do to apply the changes:

1. When an employee is assigned an irregular working day, it is necessary to clarify that he works full-time or full-time with a part-time workweek.

2. When an employee is assigned part-time working hours, it is necessary to clarify whether he is working on irregular working hours. If this is the case, then an incomplete week can be established; the working day should remain full duration.

3. If the organization employs employees who are subject to irregular hours when working part-time, it is necessary to bring the terms of their employment contracts in accordance with the law.

Option 1. It is necessary to cancel irregular working hours. The employee is granted additional leave, which he earned for the period until June 29, 2017. After this date, the employee will not be required to work irregular working hours. He is not entitled to leave.

Option 2. The part-time work schedule is changing - the employee is given a full-time working day with a part-time working week (by agreement of the parties). In this case, the employer will be able to involve an employee who works full-time to work irregular hours.

Option 3. The employee will not be allowed to work part-time. In this case, the employer will be able to involve him in working irregular hours.

Change applied date: 29.06.2017.

CHANGE #12:

A rule has been introduced for overtime pay on weekends and non-working holidays. Such work must be paid at an increased rate or compensated for with other rest time and not taken into account in the billing period when calculating the number of hours of overtime work that must be paid at an increased rate.

What you need to do to apply the changes:

1. Overtime work on a weekend or holiday is paid for the first two hours of work at least one and a half times the rate, for subsequent hours - at least twice the rate.

2. Overtime work on a weekend or holiday is compensated by other rest time, but not less than the time worked overtime, if the employee makes this request.

3. When at the end of the pay period the number of overtime hours worked by an employee, which are paid at an increased rate, is calculated, the hours that he worked on a day off or holiday are not counted.

Change applied date: 29.06.2017.

CHANGE #13:

A rule has been introduced to pay for hours worked on weekends and non-working holidays. An increased amount is paid for the hours that the employee actually worked on a day off or a non-working holiday. If part of a work shift falls on a weekend or holiday, then the hours worked from 0 to 24 hours on that day are paid at an increased rate.

What you need to do to apply the changes:

Each hour of work from 0 o'clock to 24 o'clock on a weekend or holiday is paid at least double:

To the pieceworker - at no less than double piecework rates;

For an employee whose work you pay at hourly tariff rates - in the amount of at least double the hourly tariff rate;

For an employee receiving a salary, if he worked on a day off or a holiday within the monthly working time norm, - in the amount of not less than the hourly rate or part of the salary per hour of work in excess of the salary;

An employee who receives a salary if he worked on a day off or a holiday in excess of the monthly standard working time - in the amount of at least double the hourly rate or part of the salary per hour of work in excess of the salary.

Change applied date: 29.06.2017.

CHANGE #14:

It is provided that 15-year-old citizens who left school or were expelled from it and continue to receive general education in another form of education can work. They can only do light work that does not harm their health and does not interfere with the learning process. It is clarified that in order to conclude an employment contract with a 14-year-old citizen, the written consent of one of the parents, the guardian and the guardianship and trusteeship authority is required.

What you need to do to apply the changes:

Without additional documents and permits, you can enter into employment contracts with citizens over 16 years of age.

1. Employment contracts are concluded with citizens over 15 years of age to perform light work that does not cause harm to their health. When establishing a schedule of working hours and rest time, it is necessary to take into account the educational schedule and educational program under which the specified employee receives general education. Work should not interfere with your studies.

2. To conclude an employment contract with a citizen who has reached the age of 14 years, who is receiving or has completed general education, it is necessary to obtain the written consent of one of his parents, a guardian and the guardianship authority

Change applied date: 12.07.2017.

CHANGE #15:

The length of the working week has been clarified for workers under the age of 18 who are receiving general education or secondary vocational education and combine work with study.

What you need to do to apply the changes:

For minor workers who receive general education or secondary vocational education and combine work with study, the standard working time per week is set to no more than:

12 hours - for workers under 16 years of age;

17.5 hours - for workers from 16 to 18 years old.

Change applied date: 12.07.2017.

CHANGE #16:

The length of the working day has been introduced for workers under the age of 18, including persons who receive general education or secondary vocational education and work during the holidays.

What you need to do to apply the changes:

For minor workers, the working day is set to no more than:

2.5 hours - for workers from 14 to 16 years old who work during the school year;

4 hours - for workers from 14 to 15 years old, including persons who work during the holidays, and for workers from 16 to 18 years old who work during the school year;

5 hours - for workers from 15 to 16 years old, including persons who work during the holidays;

7 hours - for workers from 17 to 18 years old, including persons who work during the holidays.

Change applied date: 12.07.2017.

CHANGE #17:

A new obligation has been introduced for the employer: to enter information about an employee dismissed for loss of trust under clause 7.1, part 1, art. 81 TK, to the register. The employer must include information about the dismissal of an employee due to loss of confidence for committing a corruption offense in the register of persons dismissed due to loss of confidence (Article 15 of the Federal Law of December 25, 2008 No. 273-FZ “On Combating Corruption”).

What you need to do to apply the changes:

Information about employees dismissed for loss of confidence for a corruption offense is entered into the register, which will be posted in the state information system in the field of civil service on the Internet.

Due to the emergence of new regulations in the Russian Federation, it has undergone changes.

Changes in the Labor Code from 01/01/2017

About independent qualification assessment

From 01/01/2017 a completely new Federal Law of July 3, 2016 No. 238-FZ “ » . Simultaneously with this fact, the Labor Code of the Russian Federation establishes guarantees and compensation for employees sent by the employer to undergo an independent qualification assessment (). If a person is sent for the specified assessment without work, his place of work, position, as well as his average salary will be retained. If an employee leaves for another location, he will be paid for travel expenses (the same as in the case of sending a person on a business trip).

The Labor Code of the Russian Federation states that payment for an independent assessment is carried out at the expense of the employer (if it is he who sends it).

In addition to the guarantees established by labor legislation, the employer must provide the employee with guarantees established by other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract ().

The rights and obligations of the employer in sending persons to undergo the specified qualification assessment () are reflected. In particular, the need for referral is determined by the employer, and it is he who determines the list of necessary professions and specialties for sending an employee to undergo an assessment, taking into account the opinion of the representative body of employees in the manner established for the adoption of local regulations. The procedure and conditions for referral for assessment are determined by the collective agreement, agreements, employment contract, but the written consent of the employee must be required.

To undergo an independent qualification assessment, an agreement is concluded between the employee and the employer.

The list of documents presented when concluding an employment contract () will be supplemented by a certificate stating whether or not the person is subject to administrative punishment for the consumption of narcotic drugs or psychotropic substances without a doctor’s prescription or new potentially dangerous psychoactive substances. Such a certificate is issued in the manner and form established by the Ministry of Internal Affairs of the Russian Federation. This certificate must be provided only when applying for a job related to activities that persons subject to administrative punishment are not allowed to perform (before the end of the period during which they are considered subject to such punishment):

• for the consumption of narcotic drugs;
• for the consumption of psychotropic substances without a doctor’s prescription;
• for the consumption of new potentially dangerous psychoactive substances.

The types of these activities are determined by federal laws. For example, such persons are not allowed to work on a ship in accordance with (), as well as ().

Chapter 48.1 of the Labor Code of the Russian Federation

From 01.01.17, a new chapter is being introduced in the Labor Code of the Russian Federation -. It reflects the features of labor regulation of persons working for employers - small businesses, which are classified as micro-enterprises. Which organizations belong to microenterprises are indicated in Part 3 Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”.

Such an employer has the right not to adopt, in whole or in part, local regulations containing the following standards:

• internal labor regulations;
• wage regulations;
• bonus regulations;
• shift schedule;
• other.

But in this case, the employer must include these conditions in employment contracts with employees (). These agreements are concluded according to a standard form approved Decree of the Government of the Russian Federation dated August 27, 2016 No. 858 “On the standard form of an employment contract concluded between an employee and an employer - a small business entity that is classified as a micro-enterprise.”

Since some legal acts concerning issues of military service in the military prosecutor's office and military investigative bodies of the Investigative Committee of the Russian Federation are changing, minor amendments have been made to.

Previously, the part-time regime was established (by agreement of the parties, of course) in two options - either part-time or part-time work week. Now, after the adoption of the new law, the restrictions have disappeared: an employee, also by agreement of the parties, can work part-time or part-time. It also becomes possible to divide the working day into parts.

In addition, the changes affected Art. 108 of the Labor Code of the Russian Federation - before the adoption of amendments in June 2017, the employer was obliged to provide breaks to all employees, including those who work part-time. The new amendment makes it possible to abandon this practice if a person’s shift lasts no more than 4 hours. Weekend work is now paid for the number of hours spent “at the machine”, and not for a full day, as was previously the case. The double rate, however, remained.

Judging by the nature of the changes, it is difficult to expect that they will cause mass protests or seriously affect the relationship between employers and employees. The burden on companies will decrease slightly, and employees will receive a little more guarantees of protecting their rights. In general, streamlining relationships is always a positive process, including for businesses, which will be able to more accurately predict their costs.

Only government organizations and manufacturing enterprises, which often need to attract workers on weekends or holidays, will encounter certain difficulties. Employees may simply not want to go out for 2 hours, since now it is unprofitable for employees of enterprises and organizations: overtime will be paid only based on the number of hours actually worked on a weekend or holiday, and not for a full day, as was the case before the adoption of the law.

Russian President Vladimir Putin signed documents on changes made to the Labor Code. This was reported on the official website of the Kremlin. The procedure for part-time work is established, including providing the employee with a rest break.

The mechanism for paying overtime hours worked on weekends and non-working holidays is determined. Double remuneration for work on weekends and non-working holidays is made for hours actually worked on a weekend or non-working holiday. If a day off or a non-working holiday falls on part of a work shift, then the hours actually worked on the weekend or non-working holiday are paid at double the rate.

The law also specifies that the employer is obliged to establish part-time working hours at the request of a pregnant woman, one of the parents with a child under 14 years of age (a disabled child under 18 years of age), as well as a person caring for a sick family member in accordance with with a medical certificate.

It is clarified that an employee working on a part-time basis can have an irregular working day only if the agreement of the parties to the employment contract establishes a part-time working week, but with a full working day.

Establishing state guarantees in the field of labor, creating favorable conditions for work, protecting the rights and interests of workers and employers are the main goals of labor legislation (Article 1 of the Labor Code of the Russian Federation). These questions are relevant for the vast majority of organizations and for many individual entrepreneurs. Let us recall that one of the fundamental documents regulating labor relations is the Labor Code of the Russian Federation (Article 5 of the Labor Code of the Russian Federation). We will talk about some of the main changes to the Labor Code in 2017 in our material.

Relief for micro-enterprises

From 01/01/2017, the Labor Code was supplemented with a new chapter 48.1 (Federal Law dated 07/03/2016 No. 348-FZ). It establishes some specifics for employers who are .

Thus, a microenterprise has the right to refuse, in whole or in part, the adoption of local labor regulations. We are talking, for example, about internal labor regulations, regulations on wages or bonuses, shift schedules, etc. However, this does not mean that such issues in a microenterprise will remain unresolved. Those conditions that should have been provided for by local regulations, if a microenterprise refuses to develop such acts, must be included directly in employment contracts with employees. To do this, the standard form of the employment contract approved by Government Decree No. 858 of August 27, 2016 should be used as the basis.

New mandatory document when concluding an employment contract

From 01/01/2017, the amendment to Art. adopted back in 2015 came into force. 65 of the Labor Code of the Russian Federation, concerning the list of documents presented when applying for a job. Let us remind you that persons subject to administrative punishment for the consumption of narcotic drugs or psychotropic substances without a doctor’s prescription or new potentially dangerous psychoactive substances are not allowed to perform certain types of work until the end of such punishment (Clause 1, Article 10 of the Federal Law of July 13, 2015 No. 230 -FZ). These types of work include, for example:

• work directly related to ensuring transport security (clause 9, part 1, article 10 of the Federal Law of 02/09/2007 No. 16-FZ);
• work directly related to the movement of trains and shunting work (clause 3 of article 25 of the Federal Law of January 10, 2003 No. 17-FZ);
• work as a private security guard (clause 13 of article 11.1 of the Law of March 11, 1992 No. 2487-1).

Now, when applying for such types of work, it is necessary to present a certificate (Appendix No. 4 to the Administrative Regulations, approved by Order of the Ministry of Internal Affairs of October 24, 2016 No. 665) indicating whether or not the person is subject to administrative punishment for such acts.

Amendments to the Labor Code: June 2017

The latest changes to the Labor Code at the time of preparation of the consultation were in June 2017. Vladimir Putin signed amendments to the Labor Code on June 18, 2017. These new amendments to the Labor Code of 2017 come into force 10 calendar days after the day of official publication (Article 6 of Federal Law No. 5-FZ of June 14, 1994). On the official Internet portal of legal information http://www.pravo.gov.ru, the latest changes to the Labor Code of the Russian Federation 2017 were published on June 18, 2017. This means that amendments to the Labor Code 2017 do not come into force on June 19 (the next day ), and after 10 days, i.e. 06/29/2017. After all, for changes to the Labor Code to come into force on June 19, 2017, they would have to be published on June 8, 2017.

Amendments to the Labor Code 2017 on wages

Amendments to Art. 152 of the Labor Code of the Russian Federation clarifies the procedure for paying overtime work. Let us remind you that, as a general rule, overtime work is paid for the first two hours at least one and a half times the rate, for subsequent hours - at least double the rate or is compensated by providing equivalent rest time. The latest amendments to the Labor Code of the Russian Federation establish that overtime work on weekends and non-working holidays, paid at an increased rate or compensated by rest in accordance with Art. 153 of the Labor Code of the Russian Federation, when determining the time of “regular” overtime work is not taken into account.

Additionally, the specifics of remuneration on a weekend or non-working holiday have been clarified. Article 153 of the Labor Code of the Russian Federation establishes that all employees are paid at an increased rate for hours actually worked on a day off or a non-working holiday (from 00.00 to 24.00), even if such days account for only part of the working day (shift).

On January 1, 2017, the new edition of the Labor Code of the Russian Federation came into force. The changes are related to the introduction of an independent assessment of qualifications, the establishment of a requirement to provide a new mandatory document when applying for a job, and the emergence of a new chapter on labor regulation for small business workers.

Amendments were made by several laws:

• Federal Law of July 3, 2016 No. 239-FZ;
• Federal Law of June 4, 2014 No. 145-FZ;
• Federal Law of July 3, 2016 No. 348-FZ;
• Federal Law of July 13, 2015 No. 230-FZ.

New guarantees for employees in 2017

On January 1, 2017, Article 187 of the Labor Code of the Russian Federation, Article 196 of the Labor Code of the Russian Federation and Article 197 of the Labor Code of the Russian Federation were amended. The changes are related to the assessment of employee qualifications.

If the company sent an employee for an independent qualification assessment, the company itself must pay

Article 187 of the Labor Code of the Russian Federation, which regulates guarantees and compensation to employees from employers for vocational training or additional vocational education, is supplemented by the provision that when an enterprise sends an employee to undergo an independent qualification assessment, payment is made at the expense of the enterprise.

If the company sent an employee for an independent assessment of qualifications, it is obliged to provide guarantees

Article 196 of the Labor Code of the Russian Federation also includes the referral of workers for an independent assessment of qualifications. And when an employer sends an employee to undergo an independent qualification assessment, the employer must provide him with the guarantees established by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract.

Article 197 of the Labor Code of the Russian Federation provides for the right of workers to undergo an independent qualification assessment.

An enterprise can take into account the costs of assessing personnel qualifications

Since an enterprise incurs expenses when sending employees (or applicants) for an independent qualification assessment, they have the legal right to take these expenses into account when taxing.

New type of other personnel expenses

Federal Law No. 251-FZ of July 3, 2016 introduced a new type of other expenses associated with production and sales, taken into account when calculating income tax.

These are the costs of paying for an independent assessment of employee qualifications.

The costs of personnel assessment can be included in expenses

For persons applying to carry out a certain type of labor activity and to have their qualifications recognized by the provisions of a professional standard or qualification requirements, an independent assessment of the qualifications of workers has been introduced, and in connection with the introduction of this institute, amendments have been made to the Tax Code of the Russian Federation.

If the initiator of the assessment is the employer, who in this case pays for it, the amount of the fee for completing such an assessment is included in other expenses associated with production and sales, on the basis of subparagraph 23 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, as set out in the new edition. This standard deals with the costs associated with training, retraining and education of personnel. From January 1, 2017, costs for an independent assessment of qualifications were added here.

The issue of justification and documentary evidence of this expense is not ignored.

It is indicated that an employee in respect of whom the organization has entered into an agreement for qualification assessment must work on the basis of an employment contract.

The organization is obliged to keep documents confirming the costs of an employee undergoing an independent qualification assessment for compliance with qualification requirements for the entire duration of the contract for the provision of services for conducting an independent qualification assessment and one year of work for this employee, but not less than four years.

STS companies can also take into account the costs of personnel assessment

From January 1, 2017, companies using the simplified tax system also have the right to take into account the cost of an independent assessment of employee qualifications, which was introduced by Federal Law No. 238-FZ of July 3, 2016.

Its cost can be taken into account in tax expenses when applying the simplified tax system on the basis of subparagraph 33 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

Such costs are recognized according to the same rules that apply when accounting for the costs of an independent assessment of qualifications for income tax:

• To conduct an independent assessment of an employee’s qualifications, his written consent is required;
• the assessment was carried out on the basis of an agreement for the provision of relevant services at the qualification assessment center;
• a person who has undergone an independent qualification assessment is in an employment relationship with the taxpayer.

The cost of an independent assessment can be taken into account in expenses and tax when applying the Unified Agricultural Tax on the basis of subparagraph 25 of paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation.

Non-personal income tax and a new type of social deduction

Federal Law No. 251-FZ of July 3, 2016 introduced a new type of personal income tax-free income and a new type of social tax deductions. They are associated with payment for an independent assessment of the qualifications of workers. Amendments have been made to Chapter 23 “Income Tax for Individuals” of the Tax Code of the Russian Federation.

Since 2017, a new clause 21.1 has been added to Article 217 of the Tax Code of the Russian Federation. If the initiator of the assessment of the employee’s qualification level is the employer, who pays for it, the amount of the fee for completing such an assessment relates to income that is not subject to taxation for the taxpayer, that is, the person who has undergone such an assessment.

Since 2017, a new subparagraph 6 has been added to Article 219 of the Tax Code of the Russian Federation. If a person has passed a qualification assessment on his own initiative and at his own expense, he has the right to receive a social deduction for personal income tax in the amount of expenses actually incurred.

How micro-enterprises can formalize labor relations in 2017

In 2017, micro-enterprises must formalize labor relations on the basis of New Chapter 48.1 of the Labor Code “Features of labor regulation of persons working for employers - small businesses that are classified as micro-enterprises,” which was introduced by Federal Law No. 348-FZ of July 3, 2016.

Chapter 48.1 of the Labor Code of the Russian Federation includes two articles:

• Article 309.1 “General Provisions”;
• Article 309.2 “Regulation of labor relations and other directly related relations with the employer - a small business entity, which is classified as a micro-enterprise, by local regulations containing labor law norms, and employment contracts.”

The new chapter regulates labor relations only for those companies that are included in the unified register of medium and small businesses. Individual entrepreneurs may also be classified as such.

Micro-enterprises have the right to refuse in their activities local regulations that contain labor law norms (internal labor regulations, regulations on wages and bonuses, shift schedules and other documents establishing the specifics of work in the organization). In this case, the company must include the necessary conditions directly in employment contracts with employees.

Such employment contracts will have to be concluded on the basis of a standard form approved by Decree of the Government of the Russian Federation of August 27, 2016 No. 858. This means that this form is mandatory for use. While the use of simplified personnel records itself is not mandatory.

In practice, for an enterprise this means the following:

1. If in an existing micro-enterprise the employment contracts concluded with employees contain all the conditions required for organization, remuneration and provision of social guarantees, then changes to the employment contract are not required.
2. If a micro-enterprise decides that it will continue to adopt local regulations containing labor law standards in the future and does not intend to abandon them, then there is no need to change the texts of concluded employment contracts.
3. If a micro-enterprise decides to keep personnel records in a simplified form, then it is imperative to bring the texts of concluded employment contracts in accordance with the standard form and include in the contracts all the conditions usually regulated by local regulations. Labor relations with newly hired employees must be formalized on the basis of a standard form of an employment contract.

New certificate of drug addiction from 2017

In 2017, Article 65 of the Labor Code of the Russian Federation, which defines the documents presented when concluding an employment contract, was supplemented with a new paragraph.