A special assessment of working conditions is. What is important for an accountant to know about a special assessment of jobs? Special Evaluation Commission

(SOUT - Special Assessment, - ed.) must be carried out at each workplace at least once every five years. The obligation to conduct, as well as finance the event, is completely . Surely you, being the owner of the company or the head of the personnel department, ask yourself the question: “Why do we need this procedure and what can it give our business?” We think that if we disclose to you the ways of using the results of the special assessment, such a question will not arise in the future.

It is not worth taking a special assessment unilaterally as an obligation of labor legislation: the procedure has a number of. Let's consider the three most common positions of the employer, which prevent him from applying the results of work on the SOUT correctly.

Position:

"In a certain kingdom,

not in our state

Projecting on SOUT: “My neighbor had a labor inspection check, and she bypassed me, you can breathe with peace.” Moral: even if it was not today, tomorrow, the time will come when you will be in the place of a neighbor. And then you will not escape penalties for failure to conduct and for failure to submit the results of the SOUT in a timely manner. The amount of fines today is considerable: the minimum is 60 thousand rubles, the maximum is 200 thousand rubles, or the suspension of activities for a period of 90 days. The last suspension option, especially for small businesses, is direct evidence of bankruptcy. Read more about the sizes and types of fines. You, by conducting a SAOT, free yourself from bringing to administrative, and in some cases, criminal liability.

It can be called far-sighted approach of marketers who provide their employer with summary tables: in one - what he loses if he does not conduct SOUT, in the other - what are the costs and what are the results. Figures and facts influence business decisions more than the legal phrase - "The employer is obliged."

What if we digitize the benefits of using the results of SOUT:

• Thanks to the results of the SOUT, you can get a discount of up to 40% on the insurance rate against accidents and occupational diseases;
• Based on the results of the special assessment, it is possible to reduce the rate of the additional insurance premium to the Pension Fund by 2% or stop paying them;
• To conduct a special assessment at 10 office workplaces, you will need, for example, 20 thousand rubles, and to pay fines in case of ignoring - from 60 to 80 thousand rubles, plus the same 20 thousand for mandatory conduct on the instructions of the inspector (or maybe more, t .k. organizations conducting SOUT, on such clients are trying to earn twice as much, more). "20" or "120" thousand - you choose.
• In the event of an accident that caused serious harm or death to an employee, you will be held criminally liable and sentenced to imprisonment from 1 to 3 years. Upon presentation of the results and confirmation of the compliance with the working conditions at the workplace of this employee, the charges against the official will be partially or completely removed.

If you are a supporter of the position:

"Pass and Forget"

Each of us, performing any action, always gets a result. Whether he lived up to our expectations or not, this is the result of our efforts. So with . If we received the documents (and the result is confirmed by their presence), put them on the table and forgot forever - this is a waste of time and money. And if, for example, our every day began and ended the same way: a cup of strong coffee, fresh press, fulfillment of tedious obligations at work, night, street, lamp and sleep. How long would you last at this pace? For a minute, let's rephrase the question a little differently: "How long would it take you to lose interest in life?".

The secret of successful companies lies in the fact that each of their actions is purposeful, has a logical meaning, ends with the achievement of the goal. They will never do anything that they might not need to do. If we trace the statistics of the SOUT, almost all successful large enterprises responsibly and always approach on time. Because they know that, for example, they will be able to apply the results to receive discounts to the insurance rate in the FSS, they will be able to reimburse at least 20% of the costs associated with the procedure, they will be able to justify the cancellation of compensations, benefits or their assignment to the employee.

By the way, about compensations.. If, after the modernization of the production environment, the results of the SOUT confirm that there is no more hazard in the workplace - an additional 7 days for vacation, a salary bonus to employees can no longer be provided. The reaction of the latter may be negative, more likely they will even complain, but alas, open the folder with the results as confirmation and all questions will disappear by themselves.

Common position:

"My money is your job"

This is about the indifference of the employer to the organization and conduct of the SOUT. Today, the work is built as follows: you choose, she worships the golden calf, that is, you, and you adhere to the position of the observer. They bring the finished result of the work as proof of expenses. Do you seem satisfied?

The wrong approach, because, first of all, you should not be indifferent to what happens at arm's length from you. The participation that was required from you, the opinion that you could voice in the process of work, knowing like no one else your business, the working conditions of employees were not reflected in the results, and, accordingly, recommendations for improving the field of labor protection to you or were not offered at all or offered like thousands of other such companies that were not adapted to the activity. “Well, so what?” You ask. We will put at the forefront the interaction with suppliers, consumers of your product, service, etc.

Today it is no secret to anyone that investment attractiveness is largely based on taking into account the interests of our potential customer. If we need, for example, cooperation with Gazprom, we implement its own standards in our country, fulfill the requirements so that it is satisfied with us. If we want to enter the international market with our products, we, at least, must be implemented, which is evidence of the proper and clear organization of processes in activities. For our partner, consumer, this is an indicator of reliability and conscientiousness. In many questionnaires on cooperation not only with Russian, but also with foreign companies (necessary in order to determine the company's priorities and interest in business relations), a separate item on labor protection is already included, where a special place is given to the SOUT process. For those companies that have fulfilled these requirements, the chances of successful cooperation increase. Sometimes they need evidence of how you apply the results of the SAW to your business. But the main indicator for them: if the company takes good care of its employees, then it will value us and our interests.

There are, of course, many other opinions of employers regarding the conduct of SOUT: positive and not very. Those that are "not very" may appear in the background. But the fact remains that SOUT is needed and important today.

You can also use the results when appointing and conducting medical examinations, to resolve issues related to the relationship of emerging occupational diseases of employees, and to regulate disagreements with employees. In total, article No. 7 of the Federal Law No. 426-FZ, which regulates the SOUT, provides for 16 goals for which the results of the process can be applied.

From now on, all information about the conduct of the SAUT will be publicly available in a special register. This information resource will be available from January 1, 2016, while the GIT (State Labor Inspectorate, - ed.) is collecting statistics and information in the traditional manner: it accepts documents from the organization for the SOUT on paper within 10 working days from the date of signing the report about conducting.

Last but not least, traditions. Prior to the adoption of the SOUT, certification of workplaces (AWP, - ed.) was in force in Russia. Those companies that managed to hold it before December 31, 2013 can use

Information updated 03/25/2015

Denis Shofshan, tax consultant at FondInfo LLC

The procedure and conditions for the assessment are determined by the Federal Law, which entered into force on January 1, 2014. A special assessment of working conditions is being carried out in accordance with the methodology approved, which entered into force on April 8, 2014. This means that in fact, specialized organizations received the right to conduct a special assessment of working conditions only on April 8, 2014. According to the results of the special assessment, classes and subclasses of working conditions at the workplaces of employees are established. For more information about what a special assessment is, whether the costs of its implementation can be taken into account in expenses, whether the results of a special assessment affect the amount of discounts on insurance premiums, etc., see the table at the end of the material.

Who needs a special assessment?

All employers are required to conduct a special assessment of working conditions (regardless of the taxation system and the number of employees). Moreover, all workplaces are subject to a special assessment, regardless of whether there are sources of danger in the workplace or not. Office jobs are also subject to special assessment. There are no legal exceptions for them. Previously, official bodies also insisted on attestation of workplaces if the employee spends more than half of the working time at the computer (letter from the Ministry of Labor of Russia).
A special assessment can be omitted only in relation to ():

• home workers;
• remote workers;
• employees employed by individuals who are not individual entrepreneurs.

A special assessment is carried out jointly by the employer and an organization that meets certain requirements ().

When to conduct a special assessment?

If prior to January 1, 2014, the company conducted a workplace certification, then its results are valid for five years from the date of completion. That is, a special assessment can not be carried out until December 31, 2018. However, it is necessary to conduct a special assessment outside the plan in the following cases (Article 17 of Law No. 426-FZ):

• commissioning of new jobs;
• obtaining an order from the state labor inspector to conduct an unscheduled assessment in connection with violations identified during the inspection by the labor inspectorate;
• change in the technological process, replacement of production equipment that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
• change in the composition of the materials and (or) raw materials used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
• change in the means of individual and collective protection used that can affect the level of exposure to harmful and (or) hazardous production factors on workers;
• an industrial accident that occurred at the workplace (with the exception of an industrial accident that occurred due to the fault of third parties) or the identification of an occupational disease, the causes of which were the exposure of the employee to harmful and (or) dangerous production factors;
• availability of motivated proposals from elected bodies of primary trade union organizations or other representative body of employees to conduct an unscheduled special assessment of working conditions.

You can conduct a special assessment of working conditions before the expiration of the results of attestation of workplaces on your own initiative (clause 4, article 27 of Law No. 426-FZ).

How have the surcharges changed?

Since 2015 add. insurance premium rates increased compared to 2014 and 2013. In table. 1 shows tariffs for organizations that have not carried out either attestation or special assessment of working conditions.

1. The amount of additional tariffs for insurance premiums (if neither attestation nor special assessment of working conditions was carried out)

Note.* Tariffs in the FSS and FFOMS under these conditions have zero values.

If, according to the results of a special assessment of working conditions, classes (subclasses) of working conditions were determined, then from the date of approval of the report on its conduct, a differentiated scale of additional rates for insurance premiums should be applied (see Table 2; and a letter from the Ministry of Labor of Russia).

2. Differentiated scale of additional tariffs for insurance premiums (if classes of working conditions are established)

What about the certification?

The results of workplace certification can be used to establish differentiated tariffs until December 31, 2018. This requires the simultaneous fulfillment of four conditions ():

• Certification established that working conditions in the workplace are harmful or dangerous.
• The certification has not yet expired.
• The results of certification are reflected in the documents that are drawn up no later than December 31, 2013 (letter from the Ministry of Labor of Russia).
• Certification documents are drawn up according to the rules, approved. Orders of the Ministry of Health and Social Development of Russia or.

If the results of the attestation are drawn up correctly, then the same classes and subclasses of working conditions that are in force now should be reflected in the attestation documents. There have been no changes in the legislation of the Russian Federation in this part. So, for example, if the working conditions were recognized as dangerous by the certification, then additional contributions should be charged for payments at the rate of 8% (see Table 2).
However, keep in mind that if, according to the results of the certification, working conditions were found to be optimal or acceptable, then additional contributions should be charged at fixed rates: 6 or 9%. Zero rates cannot be applied in this case. Contributions can be reduced to zero only based on the results of a special assessment (). It turns out that some employers may benefit from an early special assessment of working conditions in order to reduce insurance premium rates.

Reporting to the FIU

Considering that the results of a special assessment of working conditions affect the applicable rate of additional insurance premiums, from the 1st quarter of 2014, reporting to the Pension Fund of the Russian Federation in this part has been updated. So, in the quarterly calculation in the form of RSV-1 PFR, approved. , the following can be distinguished:

• section 2 is supplemented with a new subsection 2.4, which reflects information on insurance premiums at an additional rate depending on the class (subclass) of working conditions, which is established based on the results of a special assessment;
• columns 3 and 13 have been added to section 4, which reflect additional accrued additional contributions paid on the basis of the results of the special assessment ();
• in section 6 of subsection 6.7, the column "Code of a special assessment of labor" was added. The meaning of these codes can be found in Appendix No. 2 to the Procedure for filling out the calculation in the RSV-1 PFR form.

Reporting to the FSS

Table 10 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of employees at the beginning of the year” of section II of the calculation in accordance with Form-4 of the FSS, starting from the reporting for the 1st quarter of 2014, is filled in and submitted without fail (clause 2 The procedure for filling out form 4-FSS). This table has been updated in connection with the introduction of a special assessment of working conditions.

Table 10 reflects data on a special assessment of working conditions, as well as on mandatory preliminary and periodic medical examinations carried out at the beginning of the year (approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n). Moreover, if the policyholder has not yet expired attestation of workplaces for working conditions, then the table must be filled out based on the results of such attestation.

Important nuances of a special assessment of jobs

On the Declaration of Conformity and payment of a special assessment at the expense of the Social Insurance Fund

• If, according to the results of a special assessment, working conditions are found to be optimal or acceptable, then the company must submit a special declaration to the labor inspectorate at its location. Its form and submission procedure have been approved. It was registered by the Ministry of Justice of Russia on May 22, 2014 under No. 32387 and entered into force on June 8, 2014.
  Read about how to choose an "appraiser" and submit a declaration of conformity.
• The costs of the special assessment can be offset against the payment of contributions for injuries, but not more than 20% of the amount of contributions. This is provided for, which was registered with the Ministry of Justice of Russia on May 15, 2014 under No. 32284 and entered into force.
  Read about how to pay for a special assessment of working conditions and other safety measures at the expense of the FSS.

A special assessment of working conditions is a set of measures to detect potentially harmful or dangerous factors in the working environment and the labor process, as well as to assess the level of their impact on employees. The special assessment replaced the previously valid workplace certification.

Ensuring safe working conditions for an employee is one of the main duties of the employer, and it is provided for in article 212 of the Labor Code of the Russian Federation. The rates of insurance premiums for employees depend on the category to which jobs are assigned based on the results of a special assessment. The higher the risk of occupational diseases or injuries at work, the greater the amount the employer will have to pay.

Additionally, according to the results of the special assessment:

• employees are provided, if necessary, with overalls and means of individual and collective protection;
• free therapeutic and preventive nutrition of employees is provided;
• preliminary and periodic medical examinations are carried out;
• additional guarantees and compensations are introduced for workers employed in dangerous and harmful working conditions.

Legislation governing the special assessment of working conditions

In addition to Article 212 of the Labor Code of the Russian Federation, which specifies the obligation of employers to conduct a special assessment, the federal law of December 28, 2013 No. 426-FZ “On a special assessment of working conditions” is in force. The assessment methodology itself was approved by order of the Ministry of Labor dated January 24, 2014 No. 33n.

There are also many additional legal acts:

• intersectoral and sectoral labor protection rules;
• state sanitary and epidemiological rules and regulations;
• labor safety standards;
• standard instructions for labor protection for certain types of activities (for example, electricians, gas-electric welders, milling operators, etc.)

Responsibility for failure to conduct or violation of the conditions of the special assessment may be administrative under Art. 5.27.1 of the Code of Administrative Offenses of the Russian Federation (fine for individual entrepreneurs from 5 to 10 thousand rubles, for organizations from 60 to 80 thousand rubles) and criminal under Art. 143 of the Criminal Code of the Russian Federation (if this entailed the infliction of grievous bodily harm or death of the employee).

What jobs should be assessed?

A special assessment of working conditions does not need to be carried out only in relation to homeworkers and teleworkers, all other workplaces should be assessed for their safety and compliance with labor protection standards. Compared to the attestation of workplaces, which was in effect until January 1, 2014, special assessment is a more global and large-scale phenomenon, and affects all employers, regardless of the legal form and number of employees.

It is also necessary to assess the working conditions of workers who have a traveling nature of work (drivers, couriers, sales representatives, agents, etc.) or do not have a fixed workplace (security guards). You will have to make sure that working conditions are safe even for the director, whose workplace is located at the home address, if the LLC is registered at this address. But an individual entrepreneur in relation to himself should not conduct a special assessment.

Please note: if your employees provide services, then a special assessment of the working conditions of their workplaces is not carried out, because. in fact, they are not workers, but only executors. Labor law does not apply to them.

The cost of assessing one workplace by a specialized organization starts from 1,500 rubles, therefore, the more jobs created, the more expensive it will cost the employer. True, there is an opportunity to save on the services of appraisers if several jobs are recognized as similar.

It means that:

• workplaces are located in the same type of industrial premises;
• the premises are equipped with the same systems of ventilation, air conditioning, heating, lighting;
• employees work in the same profession, position, specialty;
• labor functions, working hours, technological process are of the same type;
• the same equipment, tools, raw materials and materials are used in the work;
• employees are provided with the same personal protective equipment.

For such jobs, it is enough to estimate only 20% of their number, but not less than two.

Commission for conducting a special assessment of jobs

The employer must organize a special assessment of working conditions, as well as bear the financial costs of it. The special assessment itself is carried out by independent organizations that have accreditation, but before inviting appraisers, the employer must create its own commission. The number of members of the commission should be odd, and it should include representatives of the employer, including a labor protection specialist, and an elected trade union organization or other representative body of employees (if any).

The Commission draws up a list of jobs to be assessed; approves the schedule for its implementation; prepares workplaces for a special assessment (checks the operation of equipment and tools, heating, air conditioning, ventilation and lighting systems).

It is not very clear how to create a commission for individual entrepreneurs with one or two employees, or in the case of an LLC, in which the director is the only founder and employee. There is still no wide practice of conducting a special assessment for such small structures, but at the end of 2014 legislative initiatives were submitted to abolish its obligation for. These initiatives did not pass, but the very fact of their appearance suggests that the law on special assessment has not been fully developed and will cause difficulties in its implementation in practice.

Who conducts a special assessment of working conditions?

The special assessment is carried out under an agreement with the employer by independent organizations that have at least five certified experts on staff (at the same time, at least one expert must have a specialized higher medical education) and an accredited testing laboratory.

The Ministry of Labor maintains state registers of experts and organizations that have the right to assess working conditions, so you need to contact only those appraisers whose contacts are on the official website of the Ministry of Labor.

For violation of the procedure for a special assessment of working conditions, not only employers, but also appraisers bear quite serious administrative responsibility (according to Article 14.54 of the Code of Administrative Offenses of the Russian Federation):

• officials - from 20 to 30 thousand rubles, in case of repeated violation from 40 to 50 thousand rubles;
• for organizations - from 70 to 100 thousand rubles, in case of repeated violation from 100 to 200 thousand rubles.

How is a special assessment of working conditions carried out?

Experts of an independent organization conducting a special assessment determine the presence of potentially harmful or dangerous production factors in the workplace:

• physical (noise, electromagnetic fields, ultrasound, radiation, vibration, temperature, illumination);
• biological (bacteria, spores of microorganisms);
• chemical (substances in the air of the working area and settling on the skin of workers);
• sensory (nervous) tension of the labor process;

If such factors are identified, then their actual values ​​are measured, as a result of which classes of working conditions (optimal, permissible, harmful and dangerous) and their subclasses are established. The amount of additional insurance contributions to the Pension Fund of the Russian Federation will be from 0% for the optimal class and up to 8% for the dangerous one.

Based on the results of the special assessment, experts prepare a report, which must be approved by the employer's commission. The report must be familiarized with the report within 30 days against the signature of the employees, and if the employer has an official website, then it must also be published on the website for free review. The expert organization submits the report to the labor inspectorate. If, according to the results of the special assessment, no harmful or hazardous production factors were identified, then such workplaces are recognized as safe, and for them the employer also submits a declaration of compliance of working conditions with regulatory requirements within 30 days (regardless of the report submitted by the experts).

The declaration is submitted in the form and in the manner approved by the order of the Ministry of Labor dated February 7, 2014 No. 80n. It is valid for five years, but if during this period an accident occurs at a workplace recognized as safe, or an occupational disease is detected in an employee, then an unscheduled special assessment will need to be carried out.

When to conduct a special assessment of working conditions

The results of the special assessment, as well as the previous certification of workplaces, are valid for five years. If the employer has already carried out certification of workplaces before the end of 2013, then until its validity period has expired, you can not conduct a special assessment of these places. At the same time, for new jobs, in addition to certified ones, this will need to be done within six months.

If the employer has not carried out certification of workplaces, then the special assessment can be carried out in stages, most importantly, complete it no later than December 31, 2018 (Article 27 (6) of the Law of December 28, 2013 N 426-FZ). True, it can be delayed so long only for those jobs that are not “harmful” (not included in the lists No. 1 and No. 2 with early retirement and do not imply guarantees and compensation for work with harmful and dangerous conditions).

The procedure for conducting the SATS is enshrined in law and in some parts contains fairly liberal provisions. For example, according to paragraph 6 of article 27, for some jobs, a special assessment can be carried out in stages and must be completed by 12/31/2018. However, the courts have an ambiguous approach to the interpretation of this provision and make conflicting decisions (for example, Rulings of November 11, 2014 No. 11-11968/2014 and February 26, 2015 No. 33-5865/15), and fines for not holding this event can be up to 200 000 rubles.

SOUT: timing

A special assessment of working conditions for the first time must be carried out within a period not exceeding 12 months from the date of creation of a new workplace. If the organization has been operating for more than 12 months, and the certification of workplaces (AWP) or a special assessment of working conditions has never been carried out, then a special assessment must be carried out immediately or yesterday.

• safe work of its employees;
• labor protection of its employees;
• informing workers about the conditions in which they work, etc.

• safe working conditions;
• obtaining information about the conditions of harmfulness at their workplace.

That is, the employee has the right to require the employer to provide information about the degree of risk to his health, which may be exposed to harmful or dangerous production factors (even sitting in front of the monitor screen). And if the employer does not provide him with such information, the employee has the right to receive this information apply to the state supervision body for compliance with the law.

In this case, the employer will face a fine of up to 80,000 rubles and a written order on the need to organize a special assessment. Otherwise, an administrative suspension of the company's activities for up to 90 days may threaten.

Frequency of holding

The period of validity of the special assessment of working conditions is 5 years. The passage of time begins from the day the assessment report for each individual workplace is approved. The results of this event can be reduced to two options, when:

• no harmful factors were identified during the course;
• harmful factors are identified and classified accordingly.

Harmful factors have not been identified

If during the course of the special assessment no harmful and dangerous production factors were identified, such a workplace is subject to declaration to the territorial body of the federal service for labor and employment for compliance with working conditions with the regulatory requirements of labor protection.

In this case, if within the next 5 years in relation to this workplace there are no reasons to conduct an unscheduled special assessment, then after this period it is not necessary to carry out a second SOUT, the validity of the declaration is automatically extended.

And in what terms it is necessary to do the SOUT in the future (if it needs to be done at all), the law does not say ..

Harmful factors identified and classified

In this case, the period of validity of the special assessment of working conditions is 5 years. Moreover, this does not mean that five years have passed and it is necessary to start organizing a new special assessment. By the expiration of the five-year period, the employer must have the results of the attestation ready, that is, no interruption is allowed.

Workplace certification

AWP is, in fact, the same as a special assessment, only with a different name. Therefore, if the employer carried out the AWS before 01/01/2014, then the current legislation allows him not to organize and not to carry out any additional activities for the entire period of validity of the SOUT until the date of completion of the results of this certification, of course, if there are no grounds for conducting an unscheduled SOUT.

Terms of unscheduled SOUT

In the event of circumstances for an unscheduled special assessment, the legislation provides for two time periods - 6 and 12 months, depending on the reason.

6 months

A special assessment of working conditions must be carried out within the specified time if:

• the employer received an order to conduct an unscheduled special assessment;
• in production they begin to use new materials or raw materials that can harm the health of the employee;
• new means of individual and collective protection are being introduced (the class of harmfulness can be reduced, respectively, payments for harmfulness can be reduced);
• an accident has occurred (with the exception of an accident at work due to the fault of third parties);
• the medical commission established the fact of an occupational disease;
• a letter was received from the trade union about the need for an unscheduled special assessment.

12 months

SOUT must be carried out within the specified time if:

• new jobs are put into operation;
• technological processes, production equipment are changing, which can affect the level of exposure to harmful or hazardous production factors.

Timing of activities based on the results of the SOUT

From the date of approval of the report on the results of the SUT, the employer is obliged to:

• within 3 working days, notify the organization that conducted the SATS about the approval;
• no later than 30 calendar days, against signature, to familiarize employees with the results of the special assessment;
• no later than 30 calendar days, if there is a website on the Internet, post information about the results of the SAUT and the list of measures to improve labor protection conditions.

Shelf life of materials for a special assessment of working conditions

Deadline for compiling a report on the SOUT

It is established by the order of the employer when organizing this event at the stage of forming the commission.

Shelf life of SOUT materials

It is 45 years, however, if as a result of the SOUT, harmful or dangerous production factors are identified and working conditions are appropriately classified according to harmfulness and danger, such materials must be stored for 75 years.

Validity of SOUT materials

The materials based on the results of the special assessment are valid for the entire period of establishing the appropriate hazard class or the validity period of the declaration of compliance of working conditions with state regulatory requirements for labor protection.

The procedure for using the results of a special assessment of working conditions is regulated by the provisions of 426-FZ. The bulk of the responsibilities associated with the application of the results of the SOUT is assigned to the employer. However, some functions are performed by the expert organization that carried out the work under the contract. In some cases, state bodies may be involved in this issue.

Obligations of the employer based on the results of a special assessment of working conditions

The list of responsibilities of an organization acting as a customer of work on the SOUT is determined mainly by Art. 15 426-FZ. This and other articles of this regulatory act establish that, upon completion of all necessary procedures, the employer must:

• read the report of the organization that performed the work on the SOUT, and approve it. This procedure applies not only to the main reporting documentation, but also to all annexes to it, including summary statements of the results of the SAUT;
• within three days after the approval of the results, send a corresponding notification to the contractor;
• within thirty days after the approval of the report, send a notification to the employee about the results of the special assessment at his place of work or otherwise notify him of them;
• within thirty days after the acceptance of the report, post the results of the SOUT on the organization's website for open access to all interested parties. For example, the results of the SAOT of doctors of the FMBA of the Russian Federation arouse the interest of the public and journalists;
• if at a given place of work, according to the results of the SOUT, the harmfulness exceeds normal indicators, develop and implement a system of benefits and compensations for employees. The amount of additional payments for a special assessment of working conditions is regulated by the Labor Code and other regulatory documents. Surcharges are established for all employees with harmful or dangerous working conditions;
• ensure the storage of the results of the special assessment in accordance with the order of the Ministry of Culture No. 558. The validity of the requirement to store such documents is 45 years.

Actions of the employer in case of disagreement with the results of the SOUT

The above algorithm is applied if the employer agrees with the conclusions indicated in the special assessment report. If there is disagreement with the results of the SOUT, one should be guided by the order of the Ministry of Labor No. 501n. According to this document, the employer must send a written statement describing his position to the Ministry of Labor. If supporting documents are available, they should be attached to the application. It will be reviewed within 45 working days from the date of its receipt and registration.

Actions of the expert organization based on the results of the SATS

The main task of the contractor after compiling the report and receiving a notification of its approval is to inform the state authorities about the results of the SAUT. The expert organization must send them to the federal state accounting system for a special assessment of working conditions.

If for some reason the organization has not fulfilled its obligation, the employer can do this. The main difference in this case will be where the documents should be sent. If the expert organization sends them directly to the accounting system, then the employer should provide them to the labor inspectorate. Department specialists will then redirect them to the federal system. It should be borne in mind that sending the results of the special assessment to the state body is the right, and not the obligation of the employer.