Changes in labor legislation and insurance premiums. Leave rules

"Personnel officer. Official documents and regulations for personnel officers", 2012, N 5

ANALYTICAL REVIEW OF CHANGES IN LABOR LEGISLATION. May 2012

Over the past period, further changes have occurred in our main document - the Labor Code of the Russian Federation.

Not only federal law can force us not to apply some provisions of the Labor Code of the Russian Federation. In December 2011, a very significant Resolution of the Constitutional Court of the Russian Federation dated December 15, 2011 N 28-P was adopted “On the case of verifying the constitutionality of part four of Article 261 of the Labor Code Russian Federation in connection with the complaint of citizen A.E. Ostaev." And although the provision of Part 4 of Article 261 of the Labor Code of the Russian Federation is recognized as not contradicting the Constitution of the Russian Federation to the extent that it prohibits the dismissal at the initiative of the employer of women with children under the age of three , establishes a special (additional) guarantee aimed at providing them with equal opportunities with men in realizing the constitutional right to work and achieving actual equality in the world of work, but it is recognized as inconsistent with the Constitution of the Russian Federation, its articles 7, 19, 37 ( Part 1) and 38 (Part 1 and 2) to the extent that in the current system legal regulation it, while prohibiting the dismissal at the initiative of the employer of women with children under three years of age and other persons raising children of the specified age without a mother, excludes the possibility of using this guarantee for the father, who is sole breadwinner in a large family raising young children, including a child under 3 years of age, where the mother is not in an employment relationship and is caring for the children.

On July 1, 2012, Federal Law No. 16-FZ dated February 29, 2012 “On Amendments to Certain Legislative Acts of the Russian Federation” comes into force, which removed educational events for athletes from the regulation of the Labor Code of the Russian Federation, since all references to “ educational and training activities" in Ch. 54.1 “Features of regulation of the work of athletes and coaches” was replaced by “training activities”.

Employment: anti-crisis measures

The Regulations on assessing the quality and accessibility of public services in the field of promoting employment (hereinafter referred to as the Regulations) were approved.

Now the Federal Service for Labor and Employment, no later than July 30 of the current year and January 30 of the year following the reporting period, must submit a federal form to the Department of Employment and Labor Migration statistical observation N 2-T (employment) "Information on the provision of public services in the field of promoting employment of the population." Organs executive power subjects of the Russian Federation exercising the delegated powers of the Russian Federation in the field of promoting employment, submit no later than July 30 of the current year and January 30 of the year following the reporting period to the Department of Employment and Labor Migration the information contained in the Appendix to the Regulations.

A methodology for developing a balance sheet forecast was created and approved labor resources, which is being developed for the Russian Federation as a whole for the next year and the planned 2-year period (hereinafter referred to as the forecast period) by type economic activity in accordance with the list of sections of the All-Russian Classifier of Economic Activities. The main principle of developing a forecast is its consistency with the forecast of socio-economic development of the Russian Federation for the corresponding forecast period. Decree of the Government of the Russian Federation dated December 21, 2011 N 1064 approved the Methodology for determining the total volume of subventions provided from the federal budget to the budgets of the constituent entities of the Russian Federation and the city of Baikonur for the implementation of the powers of the Russian Federation transferred to the executive authorities of the constituent entities of the Russian Federation to make social payments to citizens recognized in in the prescribed manner unemployed.

Work migration

The Supreme Eurasian Economic Council at the level of heads of state decided to put into effect on January 1, 2012 a large package of international treaties, including the Agreement on Cooperation in Combating Illegal Labor Migration from Third States dated November 19, 2010 and the Agreement on legal status migrant workers and members of their families dated 11/19/2010.

The List of professions (specialties, positions) of foreign citizens - qualified specialists employed in their existing profession (specialty), to which quotas do not apply, for 2012 was approved by the Ministry of Health and Social Development of Russia in agreement with the Ministry of Economic Development of Russia. The List includes 41 professions.

For 2012, the permissible share of foreign workers employed by business entities carrying out on the territory of the Russian Federation the following types of activities in the field of retail trade and in the field of sports, provided for All-Russian classifier types of economic activities:

Retail trade of alcoholic beverages, including beer, pharmaceutical products, retail trade in tents and markets, other retail trade outside stores - in the amount of 0% of the total number of employees employed by the specified business entities;

Other activities in the field of sports - in the amount of 25% of the total number of employees employed by the specified business entities.

Social partnership

The Action Plan of the Government of the Russian Federation for the implementation of the General Agreement between all-Russian associations of trade unions, all-Russian associations of employers and the Government of the Russian Federation for 2011 - 2013 was approved.

Over the past period, more than 20 industry agreements have been registered. Interestingly, some of these agreements apply to civil servants. Thus, Rostrud reports that the Industry Agreement on the bodies and organizations of the Federal Service of the Russian Federation for Drug Control for 2012 - 2014, the Industry Agreement on central office and territorial bodies of the Federal Bailiff Service for 2012 - 2014, Industry Agreement on bodies and organizations of the Federal Service state statistics for 2012 - 2014, Industry agreement on organizations of the Federal Agency for Technical Regulation and Metrology for 2012 - 2014, Industry agreement in appraisal activities in the Russian Federation for 2012 - 2014 (approved by the All-Russian interindustry association of employers of audit, appraisal, expert and consulting organizations, All-Russian trade union employees of audit, evaluation, expert and consulting organizations), the validity period of the Industry Agreement on the Federal Security Service of the Russian Federation for 2008 - 2010 was extended until December 26, 2013, etc.

All industry agreements have undergone notification registration with the Federal Service for Labor and Employment, and no conditions have been identified that worsen the situation of workers in comparison with labor legislation and other regulatory legal acts containing labor law standards.

Occupational Safety and Health

Changes were made to the Rules for determining the degree of loss of professional ability as a result of industrial accidents and occupational diseases: clause 6, which violated the rights of citizens who were injured not in the line of duty, became invalid. labor responsibilities, obliging them to determine the degree of loss of professional ability only by forensic medical examination institutions. It was declared invalid by the Decision of the Supreme Court of the Russian Federation dated June 29, 2011 N GKPI11-521, and is now excluded by the Decree of the Government of the Russian Federation dated November 10, 2011 N 920.

Incentives and remuneration

Letter of the Federal Tax Service of Russia dated February 15, 2012 N ED-2-3/111@ “On personal income tax taxation of the minimum wage” explains that when determining the tax base, all income of the taxpayer received by him both in cash and in kind or right is taken into account for the disposal of which he had, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation. Income that is not subject to personal income tax is specified in Art. 217 Tax Code of the Russian Federation. The Tax Code of the Russian Federation does not provide for an exemption from personal income tax for the minimum wage.

Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated 02/21/2012 N 03-04-06/6-40 “On the taxation of amounts paid by an organization to its employees for sanatorium treatment vouchers” indicates that, according to clause 9 of Art. 217 of the Tax Code of the Russian Federation, income exempt from personal income tax includes, in particular, amounts of full or partial compensation (payment) by employers to their employees for the cost of purchased vouchers, with the exception of tourist vouchers, on the basis of which services are provided to these persons by sanatorium-resort and health-improving organizations located on the territory of the Russian Federation, provided at the expense of organizations, if the costs of such compensation (payment) in accordance with the Tax Code of the Russian Federation are not included in the costs taken into account when determining the tax base for corporate income tax.

The organization has the right to use the reserve formed in the current year to pay annual remuneration to employees based on the results of work for the previous year, provided that the specified reserve was not formed in the previous year and payment is provided for in the current year.

The procedure for creating a reserve for the payment of remuneration at the end of the year is similar to the procedure for creating reserves for vacation pay. For these purposes, the taxpayer is obliged to draw up a special calculation (estimate), which reflects the calculation of the amount of monthly contributions to the specified reserve, based on information about the estimated annual amount of expenses for vacation pay, including the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases from these expenses.

In this case, the percentage of contributions to the specified reserve is determined as the ratio of the estimated annual amount of expenses for vacation pay to the estimated annual amount of labor costs.

Came into force on January 1, 2012 new edition clause 3 art. 217 of the Tax Code of the Russian Federation (amended by Federal Law No. 330-FZ of November 21, 2011), according to which compensation payments are exempt from personal income tax, established by law RF related to the dismissal of employees, in the form of severance pay, average monthly earnings for the period of employment, compensation to the manager, deputy managers and chief accountant of the organization in a part not exceeding in general 3 times the average monthly earnings or 6 times the average monthly earnings for workers dismissed from organizations located in the Far North and equivalent areas.

As for severance pay paid upon dismissal of an employee by agreement of the parties before January 1, 2012, it is subject to personal income tax in the prescribed manner.

Guarantees, benefits, compensation

The past period was generous with documents regulating various payments to employees internal organs, fire service, drug control authorities and customs service. Compensations for using a car in official purposes, provision of living quarters, etc.

Please note the Procedure for providing financial assistance to employees of internal affairs bodies, approved. Order of the Ministry of Internal Affairs of Russia dated December 19, 2011 N 1260. Determining in advance the size and grounds for receiving financial assistance can also be convenient for a commercial organization.

Rules have been adopted that determine the procedure for paying salary to employees of the internal affairs bodies of the Russian Federation seconded to organizations in accordance with the legislation of the Russian Federation (hereinafter referred to as employees). Employees are paid:

a) monthly salary in accordance with the position being filled and monthly salary in accordance with the assigned special rank;

b) monthly bonus to salary for length of service (length of service);

c) a monthly bonus to the official salary for a qualifying title;

d) monthly bonus to official salary for special conditions services;

e) a monthly bonus to the official salary for work with information constituting a state secret;

e) bonuses for conscientious performance official duties;

g) incentive payments for special achievements in service;

h) an increase to the official salary for performing tasks associated with an increased danger to life and health in peacetime;

i) coefficients (regional, for service in high mountain areas, for service in desert and waterless areas) and percentage bonuses provided for by the legislation of the Russian Federation.

Dimensions official salaries are established by the heads of the organizations to which employees are seconded, in agreement with the Ministry of Internal Affairs of Russia.

The Rules for the payment of monetary compensation for the use of personal transport for official purposes to employees of the internal affairs bodies of the Russian Federation were also approved, which established the following maximum amounts of monetary compensation for the use of personal transport for official purposes:

Passenger cars with engine capacity up to 2000 cc. cm inclusive - 3300 rub. per month;

Passenger cars with engine capacity over 2000 cc. cm - 4100 rub. per month;

Motorcycles - 1650 rub. per month.

Letter of the Federal Tax Service of Russia dated February 14, 2012 N ED-3-3/433@ “On personal income tax taxation of compensation payments equivalent to the cost of milk” explains that compensation payment, paid in an amount equivalent to the cost of milk or other equivalent food products in accordance with current legislation workers engaged in work with harmful conditions labor, on the basis of clause 3 of Art. 217 of the Tax Code of the Russian Federation is not subject to personal income tax.

Social insurance

In Art. 7 Federal Law dated July 24, 2009 N 212-FZ "On insurance premiums in Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial compulsory medical insurance funds" (hereinafter referred to as Law No. 212-FZ), a number of clarifications have been made regarding the specifics of determining the object of taxation of insurance premiums for payments and other remuneration received by individuals within the framework of civil law contracts, which, taking into account Part 3 of Article 9 of Law No. 212-FZ, do not affect the issues of taxation of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Regarding insurance premiums paid to the Funds, it is necessary to take into account that the Decree of the Government of the Russian Federation of November 24, 2011 N 974 “On the maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2012.” the maximum value of the base for calculating insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity has been indexed. The maximum amount of payments and other remuneration in favor of an individual for the billing period from which accrual insurance premiums, increased from 463 thousand to 512 thousand rubles.

In connection with the amendments made to Art. 46 of Law N 212-FZ, the fine for failure by the payer of insurance premiums to submit calculations for accrued and paid insurance premiums in Form 4-FSS (hereinafter referred to as the Calculation) within the deadline established by the Law is 5% of the amount of insurance premiums accrued for payment for the last three months of the reporting period ( billing) period, for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 1000 rubles.

Please note that the fine for failure by the payer to submit insurance premiums within the payment period established by the Law in the specified amounts applies to offenses committed after January 1, 2012. In addition, it should be noted that from January 1, 2012, the specified fine is calculated from the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity, accrued for payment, that is, without taking into account the costs incurred by the insured for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

Part 2 of Art. 46 of Law No. 212-FZ introduced liability for insurers for failure to comply with the procedure for submitting the Calculation to in electronic format in cases provided for by Law N 212-FZ, in the form of a fine in the amount of 200 rubles.

In addition, liability is introduced for violation of the deadline for the payment of insurance premiums by the payer of information on opening and closing a bank account in the form of a fine in the amount of 5,000 rubles. (Article 46.1 of Law No. 212-FZ). Until January 1, 2012, payers of insurance premiums could only be held administratively liable for failure to report the specified information (Part 1, Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Also, from January 1, 2012, a fine for refusal or failure to submit fixed time payer of insurance premiums to the territorial body of the Fund of documents (copies of documents) necessary to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums, increased from 50 to 200 rubles. for each document not submitted (Article 48 of Law No. 212-FZ).

On January 27, 2012, the Federal Social Insurance Fund of the Russian Federation approved the Specification for the exchange of data in electronic form about the fact, parameters of disability and other information necessary for calculating benefits and making payments. Version 1.5. The document regulates the structure and format of the data necessary for the calculation and payment of benefits for temporary disability, pregnancy and childbirth, and one-time benefits for women registered in medical institutions in early dates pregnancy, and other payments in the constituent entities of the Russian Federation participating in the implementation of the pilot project approved by Decree of the Government of the Russian Federation of April 21, 2011 N 294. The document regulates the exchange of data in electronic form. Since the register of data transferred by the policyholder to the FSS of the Russian Federation is presented in the form of a file XML format In accordance with the presented interaction scenarios, we did not place it on our disk.

The Administrative Regulations for the provision by the Social Insurance Fund of the Russian Federation have been approved public services for the purpose and payment of maternity benefits in the event of termination of activities by the insured on the day the insured person applies for maternity benefits or in the event of impossibility of payment by the insured due to insufficiency Money on his account with a credit institution and using the order of debiting funds from the account provided for by the Civil Code of the Russian Federation.

An amendment has been made to Order of the Federal Compulsory Health Insurance Fund dated March 14, 2008 N 57 “On approval of forms and the Procedure for submitting reports on the use of subsidies for additional medical examinations of working citizens.” If the date of submission of the report falls on a non-working (weekend) day, then the deadline for submission of the report is considered to be the first working day following it.

From January 1, 2012, the indexation coefficient of the monthly insurance payment for compulsory social insurance against accidents at work and occupational diseases assigned before January 1, 2012 is 1.06.

Many questions continue to arise in connection with the new form of the certificate of incapacity for work, so the FSS of the Russian Federation continues to actively explain the nuances of its registration.

In addition, the FSS of the Russian Federation has prepared an overview of answers to questions on the application of the provisions of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds " and the Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (as amended by the Federal Law of December 8, 2010 N 348-FZ "On amendments to the Federal Law "On Mandatory social insurance against industrial accidents and occupational diseases"), agreed with the Department for the Development of Social Insurance and State Security of the Ministry of Health and Social Development of Russia. We definitely recommend that you read it.

Pension provision

Individuals (individual entrepreneurs, lawyers, notaries engaged in private practice), who independently pay insurance premiums in the amount determined based on the cost of the insurance year, individual information previously submitted once a year, but no later than March 1 of the year following the expired calendar year, from January 1 2012 is not represented.

If an individual who independently pays insurance premiums carries out entrepreneurial activity in the regions of the Far North or equivalent areas or at work in special or hazardous working conditions that give the right to early assignment of a labor pension, then in order to take into account its pension rights before March 1 of the year following the expired calendar year, it can submit to the territorial Pension Fund body at the place of registration, information on accrued and paid insurance contributions for compulsory pension insurance and the insurance experience of the insured person (in the SZV-6-1 form) for the corresponding reporting period, together with a copy of the payment document and with the calculation of accrued and paid insurance contributions (in the DAM form -2 PFR).

The rules for calculating the monthly average have been approved wages, on the basis of which the amount of the monthly supplement to the pension is calculated for citizens of the Russian Federation who held positions in the apparatus of the Executive Committee of the Union of Belarus and Russia and in the Secretariat of the Parliamentary Assembly of the Union of Belarus and Russia.

An indexation coefficient was adopted from February 1, 2012 for the size of the insurance part of the old-age labor pension and the size of the disability labor pension and the labor pension for the loss of a breadwinner in the amount of 1.07.

Court decisions

We included in the review the Determination of the Supreme Court of the Russian Federation dated January 20, 2012 N 59-B11-17, which will be important for the employer, since it concludes that the claim for compensation for damage caused by the employee was rightfully rejected, since the employer, when calculating the amounts due the defendant did not make any counting (arithmetic) errors upon dismissal; the presence of guilty and dishonest actions on the part of the defendant has not been established; the disk also contains rulings and decisions of the Constitutional Court, which did not affect the legislation, but will be of interest to employers.

We still do not publish a number of documents adopted, signed and even registered with the Russian Ministry of Justice, so as not to mislead readers, since they come into force some time after the official publication, and there has not yet been an official publication.

It is known that the delay in the official publication of a normative act in practice can reach several months and, if readers begin to apply any normative act ahead of time, especially regarding insurance payments, may arise various problems. Therefore, the disk includes only documents that have either already entered into force, or whose entry into force has already been determined by a specific date.

V. Pustozerova

Deputy Chief Editor,

magazine expert

"Personnel Officer"

Signed for seal

Labor law

Keywords:

1 -1

1. Social sphere

1.1. Resolution of the Constitutional Court of the Russian Federation “In the case of verifying the constitutionality of part four of Article 261 of the Labor Code of the Russian Federation in connection with the complaint of citizen A.E. Ostaev" No. 28-P dated December 15, 2011. The subject of consideration of the Constitutional Court was the provision of part four of Article 261 of the Labor Code of the Russian Federation, according to which the guarantee in the form of a ban on termination employment contract at the initiative of the employer (except for dismissal due to the liquidation of the organization, termination of activities by an individual entrepreneur or the commission of guilty actions by the employee) is provided (1) to women with children under three years of age, and (2) to other persons raising children of the same age without mother. The Constitutional Court indicated that the contested norms provide the said guarantee to a working woman only based on the fact that she has a child under 3 years of age (i.e., regardless of her marital status, living together or separately with his father, the presence or absence of income in the family and so on.). As for the father of such a child, the prohibition on said dismissal applies to him only if he is raising a child without a mother. Accordingly, the norm in question of the Labor Code of the Russian Federation made it possible to dismiss the father of a child under three years of age at the initiative of the employer, in particular, to reduce the number or staff of employees, even if the father was the sole breadwinner in a large family, and the mother, due to the need to care for children did not work. The Constitutional Court indicated that the provision of the guarantee enshrined in part four of Article 261 of the Labor Code of the Russian Federation cannot be made dependent solely on who - the mother or father - works (is in an employment relationship), and who takes care of the children, since differentiation based only on the specified criterion and not taking into account all the circumstances significant for the fulfillment by parents of the obligation to support and raise children properly, can lead - in violation of the constitutional principles of equality and justice - to differences in the situation of families raising children that have no objective and reasonable justification young children. Thus, the provision of part four of Article 261 of the Labor Code of the Russian Federation was recognized as inconsistent with the Constitution of the Russian Federation, to the extent that it prohibits the dismissal at the initiative of the employer of women with children under three years of age and other persons raising children of the said age without a mother, excludes the possibility of using this guarantee for the father, who is the sole breadwinner in a large family raising young children, including a child under the age of three, where the mother is not in an employment relationship and is caring for the children.

1.2. Federal Law “On Amendments to Articles 17 and 22 of the Federal Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” No. 300-FZ of November 6, 2011

It is clarified that the amount of a discount or premium to the insurance rate is calculated based on the results of the policyholder’s work for 3 years, and the calculation takes into account, among other things, the results of workplace certification and mandatory medical examinations. A discount to the insurance rate is not established if an insured event with a fatal outcome occurs. It also establishes the obligation of the policyholder to report to the Social Insurance Fund information about the results of workplace certification for working conditions and mandatory medical examinations performed (the rules for providing this information must be approved in the manner established by the Government of the Russian Federation).

1.3. Changes in the procedure for calculating temporary disability benefits, maternity benefits and monthly child care benefits. From January 1, 2011, the Federal Law “On Amendments to the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” No. 343-FZ of December 8, 2010 introduced a new procedure for calculating maternity benefits and caring for children up to one and a half years old. According to it, the calculation period for determining the average daily earnings increases to 2 calendar years preceding the year of the insured event. Average daily earnings are defined as the sum of earnings for 2 years divided by 730 (days). In accordance with the previous procedure, the calculation period was 12 calendar months, and the average daily earnings were determined as the amount of earnings for the 12 calendar months preceding maternity leave and/or parental leave for up to one and a half years, divided by the number of days actually worked. According to the amendments introduced by the Federal Law “On Amendments to Article 14 of the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity” and Articles 2 and 3 of the Federal Law “On Amendments to the Federal Law “On Compulsory Social Insurance for case of temporary disability and in connection with maternity" No. 21-FZ dated February 25, 2011, insured persons are given the right to choose the most profitable option

calculation of appropriate benefits. Thus, if maternity or child care leave occurs in the period from January 1, 2011 to December 31, 2012, upon application of the insured person, the corresponding benefit is assigned, calculated and paid in accordance with the previous procedure.

Since 2013, a new procedure for calculating benefits for pregnancy and childbirth and child care up to one and a half years has been changed. The amount of accrued earnings will be divided not by 730 days, but by the number of days in 2 calendar years preceding the year of the insured event, with the exception of certain periods (temporary disability, maternity leave, child care, additional paid days off for child care). a disabled child; exemption from work with full or partial retention of wages).

On March 1, 2011, the Decree of the Government of the Russian Federation was adopted “On amendments to the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth, monthly child care benefits for citizens subject to compulsory social insurance in case of temporary disability and in connection with Maternity" No. 120. The changes are related to the amendments to the Federal Law "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity", described above. The new edition of the relevant norms of the Regulations repeats the norm of the law that benefits are calculated based on average earnings for the 2 years preceding the year of temporary disability, maternity leave, child care, including during work (service, other activities) ) from other policyholders, or for a different period (in established cases). Moreover, if in 2 calendar years (or in one of the years) immediately preceding the year of temporary disability, maternity leave, child care leave, the insured person was on maternity leave and (or) on parental leave, the corresponding calendar years (calendar year), at the request of such a person, may be replaced for the purpose of calculating average earnings by previous calendar years (calendar year), provided that this will lead to an increase in the amount of the benefit. The regulation also establishes that (1) if the insured person had no earnings during the above periods, and also (2) if the average earnings calculated for the full calendar month below the minimum wage, then the average earnings, on the basis of which benefits are calculated, are taken equal to the minimum wage (on the day the insured event occurs).

2. Migration legislation

ratification of the Agreement on the legal status of migrant workers and members of their families" No. 186-FZ. The parties to the Agreement are the Governments of Russia, Belarus and Kazakhstan. The ratified Agreement defines the rights and obligations of migrant workers and members of their families, the procedure for their conduct labor activity, establishes social guarantees for these individuals. In particular, the Agreement provides that migrant workers do not need to obtain a work permit, and also that employers can recruit them to work without taking into account restrictions on the protection of the national labor market. These persons and members of their families are exempt from registration at the place of stay within 30 days from the date of entry into the state of employment, and the period of their temporary stay is determined by the period during which the employment contract is valid. Moreover, if the latter is terminated early after 90 days from the date of entry, then the migrant has the right to enter into a new contract within 15 days, including with another employer.

2.2 Significant changes have occurred in the rules for migration registration of foreign citizens and stateless persons (hereinafter collectively referred to as “foreign citizens”). On February 15, 2011, the Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation” No. 385-FZ of December 23, 2010 came into force, which gives highly qualified specialists and members of their families the opportunity not to register at their place of residence for 90 days from the moment of entry into the territory of the Russian Federation, and they do not need to notify the migration service when changing their place of stay for a period of no more than 30 days. It is necessary to register only after the expiration of the specified periods within 3 working days (in accordance with later changes, within 7 working days). The said Federal Law also clarified the procedure for deregistering a foreign citizen at the place of stay, in particular, it abolished the obligation of the receiving party upon departure of such a person to submit to the migration service the detachable part of the notification of arrival form. In accordance with the new rules, a foreign citizen is removed from the migration register after receiving information about his registration at a new place of residence from the territorial body of the Federal Migration Service of Russia, or upon receiving information about his departure from Russia from border authorities.

2.3 The Federal Law “On Amendments to the Federal Law “On Migration Registration of Foreign Citizens and Stateless Persons in the Russian Federation” and certain legislative acts of the Russian Federation” No. 42-FZ of March 20, 2011 extended the period from 3 to 7 working days, during which a foreign citizen temporarily residing (staying) in Russia is required to register at the place of stay. The deadline for submitting a notification to the migration authority about the arrival of the specified person at the place of stay has been similarly changed.

3. New form of certificate of incapacity for work and rules for filling it out by Orders of the Ministry of Health and social development RF “On approval of the form of a certificate of incapacity for work” No. 347n dated April 26, 2011 and “On approval of the Procedure for issuing certificates of incapacity for work” No. 624n of June 29, 2011 approved the form of a new form of a certificate of incapacity for work and the procedure for filling it out. Thus, part of the data in the new certificate of incapacity for work must be presented in the form of codes (for example, the cause of incapacity for work, types of violations of the regime, etc.). Unlike the old certificate of incapacity for work, there are many exceptional requirements for filling out the new form of certificate of incapacity for work. technical requirements(filling the sheet within the cells with block letters or using printing devices, ink of a certain color, etc.). New fields have appeared in the new certificate of incapacity for work (for example, the employee’s INN and SNILS). If there are errors in the certificate of incapacity for work made by the medical organization, such certificate of incapacity for work is considered damaged and a new one is issued in its place.

4. Minimum wage The Federal Law “On Amendments to Article 1 of the Federal Law “On the Minimum Wage” No. 106-FZ dated June 1, 2011, the minimum wage on the territory of the Russian Federation is set at 4,611 rubles (from June 1, 2011). The “Agreement on the minimum wage in the city of Moscow for 2012 between the Moscow Government, Moscow trade union associations and Moscow employers’ associations” dated November 30, 2011 provides for a gradual increase in the minimum wage in Moscow - up to 11,300 rubles from January 1, 2012 and up to 11,700 rubles from July 1, 2012.

5. New Moscow tripartite agreement for 2012

The Moscow tripartite agreement for 2012 between the Moscow Government, Moscow trade union associations and Moscow employers' associations provides for a reduction in the unemployment rate, which should not exceed 1% of the city's economically active population. In accordance with the Agreement, it is also planned to optimize the attraction of foreign workers, taking into account the development of the city’s economy and the growth of labor productivity, while the share of foreign workers in the employed population is planned to be maintained at a level not exceeding 3.2%. The parties undertake to prevent delays in the payment of wages to employees, as well as to ensure the calculation and payment of compensation for delayed payment of wages, and the said compensation must be set at no less than one two hundredth of the refinancing rate.

6. Changes to the Labor Code of the Russian Federation

6.1 The Federal Law “On Amendments to the Labor Code of the Russian Federation” No. 353-FZ of November 30, 2011 established the specifics of regulating the labor of persons engaged in underground work. Workers engaged in underground work mean workers directly involved in the extraction of mineral resources by underground methods, as well as workers engaged in construction work, operation of underground structures and emergency rescue work in them (except for underground structures constructed by open cast mining), for with the exception of workers employed in the operation of the metro. Accepted at specified works must meet the qualification requirements of the relevant reference books, approved in the manner established by the Government of the Russian Federation. A mandatory condition for employment is the absence medical contraindications Accordingly, upon hiring, a medical examination (examination) is carried out. Those employed in underground work are required to undergo medical examinations at the beginning, as well as during and (or) at the end of the working day (shift). Inspections at the beginning of the working day (shift) are mandatory for all employees, and during and (or) at the end of the working day (shift) - if necessary. The purpose of inspections during and (or) at the end of the working day (shift) is to diagnose and prevent occupational diseases, as well as to identify a possible state of alcohol, drug or other toxic intoxication among workers working at fire and explosion hazardous facilities. For violation of established rules, the employer has the right to remove the employee from work.

6.2 Federal Law “On amendments to the Labor Code of the Russian Federation in terms of improving the procedure for consideration and resolution of collective labor disputes” No. 334-FZ of November 22, 2011 amended the provisions of the Labor Code regulating the consideration and resolution of collective labor disputes. These amendments do not dramatic changes, however, they regulate in more detail the conduct of individual conciliation procedures, and also establish more favorable terms for procedures for employees. In particular, the employer is obliged to report the decision taken based on the results of consideration of employee claims within two working days from the date of their receipt (previously - within three working days); The period for consideration of a collective labor dispute with the participation of a mediator is now up to three working days at the local level of social partnership, and up to five working days at other levels of social partnership (previously the specified period was up to seven working days from the date of invitation of the mediator). Among other things, significant 25.1 attention of the legislator is paid to the provisions of the law on labor arbitration, as well as negotiations when one of the parties evades participation in conciliation procedures.

The seminar is intended for: heads and employees of personnel services, chief accountants, lawyers, executives and HR managers.

In a programme:

Draft amendments to the Labor Code and the Code of Administrative Offenses in 2012:

Personnel leasing is beyond the scope of tax, labor and migration legislation;
Recognize the presence labor relations not only the court, but also the labor inspectorate will be able to communicate between the parties;
Foreign workers will have equal rights with citizens of the Russian Federation in the field of labor relations;
The project tightens the requirements and increases the grounds and amounts of fines for evading the conclusion of an employment contract and the use of outsourcing;
From December 1, mandatory Russian language training for foreign workers was introduced;
It is planned to make changes to the social insurance of individual workers in 2013.

Changes adopted in Labor Code Russian Federation in 2012

Mandatory verification of employee experience for the last 2 years. Notifications at the place of last service. Fines for failure to notify.
New requirements for employees of state corporations.

Changes made to the Law “On Employment”.

Changes in legislation in the constituent entities of the Russian Federation on employment issues. Judicial practice on quotas in the regions. New regulations for quota inspections. Changes in quotas for foreign workers and the procedure for terminating an employment contract in connection with these changes.
Quotas of jobs for disabled people and other protected categories of workers. Admission (refusal to hire) a disabled person taking into account the rehabilitation program. Dismissal of disabled people under clause 8, part 1, art. 77 Labor Code.
Participation of employers in advanced training of laid-off workers.

Responsibility of employers and officials for violations of labor legislation. New powers of labor inspectors.

Administrative practice of bringing to responsibility – fines, suspension of the employer’s activities, disqualification.
Features of conducting inspections taking into account the Federal Law of December 26, 2008 No. 294-FZ in 2012. New inspection bodies: Rossvyazkomnadzor, which has been monitoring compliance with legislation on personal data since January 1, 2009; new requirements for working with personal data in 2012.
New regulations for inspections of GIT and Roskomsvyazbnadzor.
New obligations of the employer to inform Employment Centers and provide information to the State Labor Inspectorate.

Terms of the employment contract.

New requirements for labor function(name and job description). Changes in the scope of work, additional payments for extra work taking into account judicial practice.
Minimum official salary, minimum wage - changes in size and composition in 2012.
Possibility of revising the employee’s wage structure and/or official salary
Changes in the amount of additional payment for work with information constituting a state secret.
Changes in legislation on hazardous professions.
Requirements, sanctions and analysis of judicial practice on the provision of guarantees and compensation for work in hazardous conditions. Judicial practice 2012.
Payment for night work, taking into account changes adopted in July 2008.
New in providing guarantees to those working in the Far North and similar areas. Judicial practice 2012.
New calculation of working hours.
Rules for payment of compensation for housing

Remuneration - acceptance of change.

New order additional payments for working with state secrets.
Compensation for non-working holidays.
Payment for work on holidays under any working hours. The procedure for attracting, calculating payment or granting time off.
Cash compensation for delayed payment of wages - stricter requirements.
Changes in the rules for calculating insurance experience
Changes in calculating average earnings
New procedure for payment and registration of certificates of incapacity for work.
New procedure for medical examinations.

New legislation on business trips and business trips.

Analysis of adopted amendments, changes in the procedure for processing business trips.

Changes made in 2008 (March, May 2008) to the procedure for registering a work book.

Selecting the basis for dismissal, making a record of dismissal (termination of contract), familiarizing the employee with the record of dismissal, certifying the record with the organization’s seal.

Vacations – vacation schedule, its changes.

Dividing vacation into parts, rescheduling vacation. New Holiday Convention from 9 September 2011.
Calculation of the period for which the next vacation is granted.
New procedure for documenting when granting leave without pay and recalculating the period for which it is granted annual leave– changes adopted in July 2008 by the Constitutional Court on the application of Article 325 of the Labor Code in the extra-budgetary sphere.

Occupational Safety and Health.

New procedure for certification of workplaces (for an employee personnel service) from September 1, 2011.
Workplace Performance Card as a Basis for Inclusion mandatory conditions into the employment contract.
Interaction and submission of information to the labor inspectorate in connection with new requirements.
New rules for providing workers with personal protective equipment.
New standards for the issuance of milk and other products, rules for replacing the specified guarantees with monetary compensation.
A new list of works to ensure therapeutic and preventive nutrition.
New procedure for medical examinations in some industries.

Termination of the employment contract. Analysis of new judicial practice.

Reduction of staff - analysis of emerging judicial practice. Mass layoffs, notifications to employment authorities and trade unions, the difference between staff reduction and workforce reduction, accounting preemptive right to remain at work.
The Constitutional Court on the abolition of guarantees for members of elected representative bodies of a trade union upon dismissal and disciplinary sanctions.
KS o labor rights parents with children.
Registration of dismissal. Abuse of workers' rights (concealment of the fact of incapacity for work and membership in a trade union).

Cost of participation in the seminar is 9900 rubles, including VAT.

DISCOUNTS: With the participation of two or more employees from one company, discounts on payment are provided: 2 people - 10%, 3 people or more - 15%.

The cost of training includes: methodological material, lunches, coffee breaks, course certificate of completion of training on this topic.

Location: Moscow, Victoria Plaza business center, st. Baumanskaya 6, building 2, five minutes from Baumanskaya metro station. All participants are sent a detailed map of how to get to the seminar.

Regional clients assistance is provided in booking a hotel for the duration of the seminar.

changes in legislation

On January 1, 2012, a new version of clause 3 of Art. came into force. 217 of the Tax Code of the Russian Federation (amended by Federal Law No. 330-FZ of November 21, 2011), according to which compensation payments established by the legislation of the Russian Federation related to the dismissal of employees, in the form of severance pay, average monthly earnings for the period of employment, are exempt from personal income tax, compensation to the manager, deputy managers and chief accountant of the organization in a part not exceeding in general 3 times the average monthly salary or 6 times the average monthly salary for employees dismissed from organizations located in the Far North and equivalent areas.

As for severance pay paid upon dismissal of an employee by agreement of the parties before January 1, 2012, it is subject to personal income tax in the prescribed manner.

1. Guarantees, benefits, compensation

Rules have been adopted that determine the procedure for paying salary to employees of internal affairs bodies of the Russian Federation seconded in accordance with the legislation of the Russian Federation to organizations (Procedure for providing financial assistance to employees of internal affairs bodies, approved by Order of the Ministry of Internal Affairs of Russia dated December 19, 2011 N 1260). Employees are paid:

monthly salary in accordance with the position being filled and monthly salary in accordance with the assigned special rank;
monthly bonus to salary for length of service (length of service);
monthly bonus to the official salary for a qualifying title;
monthly bonus to the official salary for special conditions of service;
monthly bonus to the official salary for work with information constituting state secrets;
bonuses for conscientious performance of official duties;
incentive payments for special achievements in service;
bonus to the official salary for performing tasks associated with an increased danger to life and health in peacetime;
coefficients (regional, for service in high mountain areas, for service in desert and waterless areas) and percentage bonuses provided for by the legislation of the Russian Federation.

The amounts of official salaries are established by the heads of the organizations to which employees are seconded, in agreement with the Ministry of Internal Affairs of Russia.

The Rules for the payment of monetary compensation for the use of personal vehicles for official purposes to employees of the internal affairs bodies of the Russian Federation were also approved.

Letter of the Federal Tax Service of Russia dated February 14, 2012 N ED-3-3/433@ "On personal income tax taxation of compensation payment equivalent to the cost of milk" explains that compensation payment paid in an amount equivalent to the cost of milk or other equivalent food products in accordance with current legislation workers engaged in work with hazardous working conditions, on the basis of clause 3 of Art. 217 of the Tax Code of the Russian Federation is not subject to personal income tax.

2.Social insurance

In Art. 7 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as Law N 212-FZ) a number of clarifications have been made, concerning the specifics of determining the object of taxation with insurance premiums for payments and other remuneration received by individuals under civil law contracts, which, taking into account Part 3 of Art. 9 of Law N 212-FZ do not address issues of taxation of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

The fine for failure by the payer to submit insurance premiums within the payment period established by the Law in the specified amounts applies to offenses committed after January 1, 2012.

Part 2 of Art. 46 of Law No. 212-FZ introduced liability for insurers for failure to comply with the procedure for submitting the Calculation in electronic form in cases provided for by Law No. 212-FZ, in the form of a fine in the amount of 200 rubles.

In addition, liability has been introduced for violation of the deadline for the payment of insurance premiums by the payer of information on opening and closing a bank account in the form of a fine in the amount of 5,000 rubles. (Article 46.1 of Law No. 212-FZ). Until January 1, 2012, payers of insurance premiums could only be held administratively liable for failure to report the specified information (Part 1, Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

3.Pension provision

Individuals (individual entrepreneurs, lawyers, notaries engaged in private practice), who independently pay insurance premiums in the amount determined based on the cost of the insurance year, previously submitted once a year, but no later than March 1 of the year, individual information, from January 1, 2012 g. they are not represented.

The Rules for calculating the average monthly salary were approved, on the basis of which the amount of the monthly supplement to the pension is calculated for citizens of the Russian Federation who held positions in the apparatus of the Executive Committee of the Union of Belarus and Russia and in the Secretariat of the Parliamentary Assembly of the Union of Belarus and Russia.

The seminar will be useful for managers, chief accountants, and financial workers.

The price includes

Training according to the program with the issuance of a Certificate;
- collection of information and reference materials;
- lunch and coffee break.

After training you will receive

All participants are given a Certificate of Participation in the Seminar

Program

1. New labor legislation of 2012.

Changes in the provision of holidays in connection with the entry into force of ILO Convention No. 132 “On Paid Holidays”: problems and ways to solve them.

Calculation of compensation for unused vacation upon dismissal based on the principle of proportionality of the period.

Preliminary and periodic medical examinations. New order of passage.

Possibility of using electronic digital signature in personnel document flow.

Inspections of the State Labor Inspectorate. New powers of labor inspectors during on-site inspections. Rights and obligations of the employer during inspections.

New rules for the payment of benefits for temporary disability, pregnancy and childbirth, and child care.

Regulations of the Ministry of Health and Social Development “Regulations on the professional risk management system”.

Working with personal data of employees: new requirements in connection with changes to the Federal Law “On Personal Data” (new concept of personal data; concept of automated processing of personal data; new protection rules information systems; new responsibilities of the Operator (Employer) in the field of processing personal data; new functions of Roskomnadzor; new requirements for Notification to Roskomnadzor.

New form sick leave. Features of filling out for the employer.

Changes to the rules for transferring weekends and holidays.

New procedure for resolving collective labor disputes.

New considerations for individual labor disputes by courts. Civil procedural legislation.

Tripartite agreements.

2. Bills in the field of labor legislation planned for adoption.

Cancellation of the unified tariff and qualification directory.

Employee's electronic passport.

Cancellation of work books.

Participation of employees in the management of the organization.

Restrictions in the field of “agency labor” (outsourcing, outstaffing).

Remote work.

New grounds for concluding a fixed-term employment contract.

New in working with foreign workers.

Extended working week.

New in the procedure for granting study leave.

3. Review of judicial practice for 2012. Review of decisions of the Constitutional and Supreme Court of the Russian Federation in the field of labor legislation.

Issues of concluding and terminating fixed-term employment contracts.

Difficult questions termination of an employment contract at the initiative of the employer.

Termination of employment contracts with pregnant women.

Introduction of part-time working hours at the initiative of the employer.

Complex issues of remuneration, the concept of “counting error”.

The deadlines for an employee to apply to the State Labor Inspectorate and their relationship with the limitation periods.

Guarantees for fathers with children under three years of age.

Payment for travel to and from your vacation destination in the Far North.

Lists of work in harmful and dangerous working conditions.

4. Round table, answers to questions.