What are professional standards? What are they for and for whom are they obligatory? Professional standards of various professions, their structure and purpose will be discussed in this article.
What are professional standards?
An employee's professional standard is a special qualification characteristic. This document is necessary for workers for a simplified orientation process in their chosen profession. The requirements of the professional standard include the need to possess certain skills, abilities and knowledge.
The rules for the application of professional standards were established by the Labor Code at the end of 2012. The government of the Russian Federation confirmed these rules by issuing a corresponding decree on January 22, 2013. There is also a separate order from the Ministry of Labor. Professional standards, of which this moment there are about 2000 pieces, must be developed and applied in accordance with special rules and regulations.
Russian employers are obliged to constantly pay attention to updated standards in their professional field. So, if comes to work new person, the responsibility of the head of the organization will be to check his qualification level - in strict accordance with the professional standard. It is also worth noting that employers are capable of creating and changing job descriptions, staffing tables and other local acts, in accordance with the document under consideration.
As of 2017, many professional areas are still without state standards... Persons working in such areas must work in accordance with local job descriptions. But there are also exceptions. For example, when a profession gives the right to different kinds benefits and compensation, or if the work is somehow connected with restrictions. In these cases, the title of the position must be entered into the professional standard, even if it is not necessary to apply such a document.
About the application of professional standards
The legislation states that professional standards must be applied in a timely manner in the following situations:
- it is necessary to carry out certification or recertification of employees;
- there is a need for personnel management;
- job descriptions are being developed;
- a high-quality personnel policy is being formed;
- tariffication of works is carried out;
- employees are assigned wage grades;
- it is necessary to organize training or retraining of employees;
- there is a need to establish a timely wage system.
Many employers ask a simple but at the same time very important question: where are the approved professional standards located? Ministry of Labor publishes in a timely manner necessary documentation on its official website. It is there that there is a special register containing all the new professional standards. It is very important to check any such documents on official resources. This is especially true for employees of any organizations: often employers offer to work under a local act that does not comply with regulatory requirements law. However, one should not confuse local acts that have obvious inconsistencies and violations with job descriptions, which may be drawn up under the influence of a professional standard, but do not fully comply with it.
Are professional standards obligatory for application? If the requirements for the qualification level of employees are established in the Labor Code, then yes. The law provides for punishment for employers who refuse to implement the relevant regulations in their organization. According to article 5.27 of the Administrative Code, it is worth highlighting the following types of punishments:
- issuing a warning to the head - but only at the first violation;
- for heads of organizations - a fine from 30 thousand to 50 thousand rubles;
- for officials- a fine of up to 5 thousand rubles;
- a fine of up to 5 thousand rubles for heads of enterprises registered as individual entrepreneurs.
And what can be said about the employees themselves, about those people for whom professional standards are obligatory? If changes have been made to the law, and the provisions of the relevant documentation have become different, then the employee, of course, does not leave. He only has to undergo recertification, or receive additional education. However, if such a task turned out to be unbearable for him, then the dismissal would be completely legal.
Compliance of workers with professional standards: basic requirements
The introduction of professional standards, their application and use - all this is regulated by article 195.3 of the Labor Code of the Russian Federation. The same article provides short definition the qualifications of the employee, and it is also explained that the application of professional standards is an unconditional obligation of the employer in the event of a legal requirement for the qualifications of workers. It is worth disassembling this formulation with a simple example.
Suppose an accountant comes to get a job in an organization - insurance company or JSC. According to federal law, it must meet the following simple requirements:
- availability of higher education;
- work experience in the specialty for a total period of at least three years.
Everything is pretty simple here. But what if a citizen wants to get a job in an ordinary LLC, and there is no mention of him in the Federal Law "On Accounting"? What if the employee has good experience and an excellent track record, but does not have a college degree? You need to pay attention to the professional standard approved by the government of the Russian Federation. It should contain specific instructions on the required education and work experience. In particular, the document from 2016 states that a citizen can be hired both with an average and with higher education... It turns out that an accountant needs a higher education only to work in organizations listed in the Federal Law. And in an LLC a person can work with a middle-class education.
The conclusion here can be made as follows: the system of professional standards is only auxiliary, recommended documentation necessary in case professional requirements are not spelled out in the relevant law.
As an example, the three most common professional standards will be analyzed: a teacher, an accountant and a personnel officer. All of these documents will help demonstrate the processes for applying the standards as well as their content.
Professional standard of a teacher: application in accordance with the law
What is the professional standard for teaching staff? The Federal Law "On Education", as well as some other normative acts, stipulate the following concept:
The professional standard of a teacher is a special list of requirements, with the help of which it is determined qualification level, in accordance with which the teacher fulfills all the duties assigned to him with high quality.
Pedagogical professional standards are constantly updated and modernized. It is very important to adjust this kind of documentation in a timely manner to the new scientific and educational realities. Do not forget about the requirements for the skills and abilities of teachers, for their work experience and professional knowledge. At the moment, the government's program for the transition to new standards has been approved - until 2020. All the necessary professional standards should be introduced gradually, in several main stages. At the same time, both the stages of implementation and the form of documentation will be determined by the regional authorities - in accordance with municipal legal acts. Special commissions are assembled, which should include representatives of various professional committees.
Each organization develops its own, individual plan transition to new standards. However, some general activities are still worth highlighting. These include:
- Clarification of pedagogical standards in each specific educational institution. The main task here is to conduct a reconciliation of employees with the subsequent drawing up of protocols.
- Carrying out verification work... You want to review all existing employment contracts and various internal organizational documents. If necessary, employees are obliged to make appropriate changes.
- It is necessary to check employees for compliance with the standards. Thus, the new professional standards in education presuppose the recertification of some employees of the educational organization.
- You need to draw up a final report and pass it on to management.
Thus, the work on the introduction of new professional standards is really extensive. What can you tell us about the direct responsibilities of teachers?
The content of the pedagogical professional standard
What is the teacher obliged to do in accordance with the new professional standards of 2017? The document regulates the following basic provisions:
Separately, professional standards in education regulate educational work. In particular, the job description of absolutely any teacher will contain the following points:
- the need to master the forms of educational work, as well as its qualitative application;
- about the ability to organize extracurricular activities: excursions, walks, various cultural events;
- about the ability to form value orientations in children;
- about the ability to build educational processes with considering individual characteristics this or that child;
- about the ability to create a friendly and supportive atmosphere in the group.
It is worth noting that the mandatory professional standards of the teacher's profession contain many other aspects: for example, about the development personality traits, about the creative direction, etc. To get acquainted with the content of the documentation in detail, you need to go to the official website of the Ministry of Labor.
The accountant belongs to the category of specialists who carry out financial transactions and economic accounting. The duties of an accountant include the implementation of simple calculations for various types of financial accounting. This means that the profession presented is divided into several subspecies. Accordingly, employers must differentiate qualitatively accounting qualifications and categories: be it a leading, senior, district or chief specialist. It turns out that each category of accountant has its own job description. At the same time, there are only two professional standards: for the "ordinary" and the chief accountant. Perhaps, the Ministry of Labor will soon release several more versions of the document under consideration. 
Is a professional standard obligatory for an accountant? Of course it is required. Moreover, employers who do not wish to apply the requirements of this legal act will be subject to administrative liability.
The professional accounting standard sets not only high, but the maximum high requirements to knowledge of financial fundamentals. In particular, every accountant is obliged to know the basics of archiving, health or social insurance, pension, labor or even customs legislation. The main responsibility of an ordinary accountant is to compile cost estimates for services.
Professional standard of the chief accountant
What does it do Chief Accountant? The Federal Law "On accounting" says that the chief accountant is obliged to draw up and provide the management with financial statements of a certain economic entity. The professional standard enshrines the following mandatory functions of the employee in question:
It is important to note that the professional standard classifies tax reporting as financial reporting. Wherein Russian Ministry Labor is sure that an ordinary accountant will not be able to keep track of taxes: only the chief accountant should deal with this.
HR specialist: professional standard and instructions
The professional sphere of personnel records management involves two main types of professional standards:
The HR professional standard is divided into four chapters:
- general provisions;
- characteristics of the working functions that are included in the document;
- description of work functions;
- information about organizations that have been developing a professional standard.
The existing professional standard contains several generic functions. It is in accordance with these functions that job descriptions are drawn up. Here are some of the responsibilities worth highlighting here:
- documentation support of work activities with personnel (qualification of the fifth level is required, implying secondary education);
- work to provide personnel (you need a higher education and qualifications of the sixth level);
- work on assessment and certification of employees (6 skill level is required);
- operational or strategic management of the organization's personnel (a seventh qualification level is required, as well as at least five years of work experience).
According to each function, the professional standard stipulates:
- qualification levels;
- future titles of this or that position;
- training requirements;
- work experience requirements;
- all the necessary knowledge, skills and abilities.
The list of mandatory professional standards for a personnel officer also contains a special classification, which will be discussed later.
General provisions of professional standards for personnel professionals
The document under review provides a definition of the term "qualification level". According to the professional standard, this is a generalized set of requirements for the level of education of an employee, for his knowledge, skills and abilities. The higher the qualification level of the employee, the more difficult and even more prestigious his functions and responsibilities. 
Professional standards for cadre workers fix three levels of qualifications for employees:
- The fifth skill level assumes independent execution work to resolve various practical problems requiring a qualitative analysis of the situation. A personnel officer with the fifth qualification level is obliged to deal with the workflow for personnel records, as well as the hiring and dismissal of employees. Secondary vocational education is required.
- A specialist with the sixth qualification level is engaged in the definition of tasks own work or the work of subordinates. He is engaged in the administration of workflow, organizing employee certification, conducting work internships, bonuses, corporate policy, monitoring its implementation, etc. Higher and additional specialized education is required.
- The seventh qualification level involves the definition of special strategies, as well as the development of innovative management activities. Typically, this qualification level applies to managers and directors of HR departments.
Thus, the above-mentioned professional standards fix the main functions and ranks of personnel officers. Various local acts, written in accordance with the main document, such as job descriptions and staffing tables, will also become mandatory for employees.
For whom are professional standards obligatory?
Above, the three most common professional standards in the working field were considered: a teacher, a personnel officer and an accountant. In total, there are about two thousand such documents, and their number is constantly growing. You can draw up a small classification, with the help of which it is possible to illustrate for whom the professional standards and their requirements are obligatory. At the moment, the following areas require the application of legal standards:
There are hundreds of professional standards in each of these areas. For example, in the field of health care, separate documents regulate the directions of pediatrics, dentistry, psychiatry, etc. Each standard contains short description activities of a specialist, qualification levels and corresponding responsibilities are given. Everyone can find the necessary professional standard in the official register of the Ministry of Labor.
The Ministry of Labor has prepared a new professional standard "Accountant". The text of the draft order with the updated standard is published on regulation.gov.ru. According to the changes, the 7th and 8th skill levels have been added to the currently existing 5th and 6th. Separately, the standard highlighted such competencies of the chief accountant as reporting on separate divisions, the provision of services for the management accounting, preparation of consolidated statements, etc.... At the same time, specialists who correspond to the most high level qualifications - 8th. It is also assumed that accountants will have to undergo advanced training at least once every three years.
Thus, the professional standard confirmed the trend of strengthening the role of IFRS (changes in RAS 1/2008, 402-FZ, the FSBU Development Program for 2017–2019 based on IFRS) in the legal regulation of accounting in Russia. In the near future, knowledge of IFRS will be needed by every chief accountant, both in large and small businesses. Accountants, auditors, and financial services are encouraged to keep an eye on the innovations in order to prepare for their implementation in time.
"Information from the Ministry of Labor of Russia on the application of professional standards"
1. Why are professional standards developed and adopted?
Professional standards are complex in nature and reveal the knowledge and skills necessary for the performance of an employee's labor functions. Maintaining up-to-date information on popular and promising professions, modern requirements for employees and taking these requirements into account in the personnel training system should be provided by the state. Improving the professional level of workers has a significant impact on labor productivity, reducing the costs of employers for the adaptation of workers to employment, as well as on the competitiveness of workers in the labor market.
On issues that arise in practice in connection with the implementation of professional standards, it should be noted that the responsibility and authority to adopt staffing decisions are the authority of employers, and the professional standard sets the bar for modern requirements and guidelines for building personnel policy.
2. How often will professional standards be updated / added?
Development of professional standards in accordance with the Government decree Russian Federation dated January 22, 2013 No. 23 "On the Rules for the Development, Approval and Application of Professional Standards" (hereinafter - Resolution of the Government of the Russian Federation No. 23 dated January 22, 2013) is carried out taking into account the priority areas of economic development and the proposals of the National Council under the President of the Russian Federation for professional qualifications.
The need to develop professional standards is also determined taking into account the information in the Directory of demanded in the labor market, new and promising professions(as amended by order of the Ministry of Labor of Russia dated February 10, 2016 No. 46).
Drafts of professional standards can be initiated and submitted for consideration by the Ministry of Labor of Russia in the prescribed manner by various organizations.
Changes in professional standards are made, as in other regulations, if there are reasonable proposals or relevant changes in the legislation of the Russian Federation. Changes are made in the same manner as development and approval in accordance with the Decree of the Government of the Russian Federation of January 22, 2013 No. 23.
3. Where can you find the content of professional standards? How to find out about plans for the development (updating) of professional standards, about changes in professional standards or the adoption of new professional standards?
The Ministry of Labor of Russia maintains the Register of Professional Standards (a list of types professional activity), which is located on the sites of the software and hardware complex "Professional Standards" (http://profstandart.rosmintrud.ru) and the Scientific and Methodological Center of the system professional qualifications FSBI "Research Institute of Labor and Social Insurance" of the Ministry of Labor of Russia (http://vet-bc.ru). The same resources contain all the information about professional standards, including those that are being developed and planned for development.
In addition, professional standards approved by orders of the Ministry of Labor of Russia are posted in reference systems of legal information.
4. Will ETKS and TSA be canceled?
In the future, it is planned to replace ETKS and EKS with professional standards, as well as individual industry requirements for the qualifications of workers, approved by legislative and other regulatory legal acts that are already in place (for example, in the field of transport, etc.). But such a replacement, in the opinion of the Ministry of Labor of Russia, will take place over a fairly long period.
5. If the qualification reference book and professional standard for similar professions (positions) contain different requirements to qualifications, what documents should the employer use?
The employer independently determines which regulatory legal act he uses, with the exception of cases provided for by federal laws and other regulatory legal acts of the Russian Federation.
6. When is the application of professional standards mandatory? Are employers obligated to apply the qualification requirements of workers contained in professional standards, including when hiring? According to article 195.3 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation), professional standards are used "as a basis for determining the requirements for the qualifications of workers." How should it be determined which of the requirements should be based on? Whether there is a necessary minimum? In what cases is an increase and in what cases a decrease in requirements permissible? What are the changes from July 1, 2016, if those qualification requirements, in part of which a professional standard will be required, were previously established by laws and other regulatory legal acts?
ATTENTION! Based on the professional standard, each specialist can outline specific areas for acquiring the necessary knowledge and skills. We invite you to take advantage of the comprehensive offer - visit the course and get access for 6 months to distance courses in IFRS and taxes, including for obtaining international qualifications DipIFR and DipNRF.
7. Does the obligation to apply the requirements of professional standards apply to all employers or only to state and municipal organizations?
The obligation to apply the requirements of professional standards is established for cases provided for in Articles 57 and 195.3 of the Labor Code of the Russian Federation, and does not depend on the form of ownership of the organization or the status of the employer.
As for state and municipal organizations, given the importance of introducing professional standards to increase labor productivity, ensure the quality of work (services) performed, these organizations should analyze the professional competencies of employees for compliance with professional standards, and, if necessary, draw up a plan for the training of employees and additional professional education of employees. within the budget for the corresponding year.
8. The professional standards approved by the Ministry of Labor of Russia are normative legal acts. According to the first part of Article 195.3 of the Labor Code of the Russian Federation, if the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts of the Russian Federation establish requirements for the qualifications necessary for an employee to perform a certain labor function, professional standards in part specified requirements are mandatory for employers. Does this rule mean that the requirements contained in professional standards are mandatory for application?
According to article 195.3 of the Labor Code of the Russian Federation, professional standards are mandatory for employers to apply in terms of the requirements for the qualifications that an employee needs to perform a certain job function as provided for by the Labor Code of the Russian Federation, other federal laws, and other regulatory legal acts of the Russian Federation. Thus, only in terms of the requirements established in the Labor Code of the Russian Federation, other federal laws, and other regulatory legal acts of the Russian Federation, the requirements of the professional standard are mandatory.
When applying the above provision of Article 195.3 of the Labor Code of the Russian Federation, other normative legal acts mean the decrees and orders of the Government of the Russian Federation, orders of federal executive bodies, which establish special requirements for employees performing certain labor duties that are of a normative legal nature (for example, orders Ministry of Transport of Russia, etc.). In this case, in terms of requirements, these regulatory legal acts apply.
9. Should the requirements of the professional standard be spelled out in the employment contract / job description of the employee in full, or can there be any assumptions?
The employer determines the content of the employment contract, taking into account Article 57 of the Labor Code of the Russian Federation and the duties of the employees. At the same time, the professional standard can be used as a recommendatory methodological document, except for the requirements it contains, provided for by the Labor Code of the Russian Federation, other federal laws, and other regulatory legal acts of the Russian Federation.
The employer applies professional standards to determine the need for workers with a specific skill level, correct selection and placement of personnel, rational division and organization of labor, delineation of functions, powers and responsibilities between categories of workers, definition job responsibilities employees, taking into account the characteristics of the technologies used, the organization of training (vocational education and professional education) and additional professional education of workers, labor organization, the establishment of wage systems.
On issues that arise in practice in connection with the implementation of professional standards, it should be noted that the responsibility and authority to make personnel decisions are the authority of employers.
10. Can employee responsibilities, education and seniority requirements change automatically due to the adoption of a professional standard? Can an employment contract with an employee be terminated if his level of education or work experience does not correspond to those specified in the professional standard? Fire him (if he refuses to study)? There is no such basis in the Labor Code of the Russian Federation.
The responsibilities of employees cannot change automatically due to the adoption of a professional standard.
The objective basis for a change in responsibilities associated with the performance of any work (service) is a change in organizational or technological working conditions (changes in technology and production technology, structural reorganization of production, other reasons), and even in these cases, according to Article 74 of the Labor Code of the Russian Federation, a change the labor function of an employee at the initiative of the employer is not allowed. It can be carried out in accordance with Articles 72, 72.1 of the Labor Code of the Russian Federation on the basis of an agreement between the employee and the employer to change the terms of the employment contract determined by the parties.
Regarding the compliance of employees with the requirements for education and work experience contained in professional standards, we draw your attention to the fact that these requirements are mandatory in cases when the performance of the relevant work is associated with the availability of benefits, guarantees and restrictions, or if the corresponding requirements have already been established by the Labor Code of the Russian Federation, other federal laws, other regulatory legal acts of the Russian Federation.
The entry into force of occupational standards does not constitute grounds for dismissal of workers. The admission of an employee to the performance of a job function is the authority of the employer.
The employer also has the right to carry out certification of employees. So, when applying qualification reference books and professional standards, persons who do not have special training or work experience established in the section "Requirements for qualifications", but who have sufficient practical experience and perform the job duties assigned to them with high quality and in full, on the recommendation of the certification commission are appointed to the relevant positions in the same way as persons with special training and work experience.
11. Do employees have to bring their qualifications to the requirements of professional standards? Is the employer responsible for referrals and costs?
According to article 196 of the Labor Code of the Russian Federation, the need for training (vocational education and vocational training) and additional vocational education of workers for own needs determined by the employer. The training of employees and their additional vocational education are carried out by the employer on the terms and in the manner determined by the collective agreement, agreements, labor contract.
12. If the duties performed by the employee are broader than the labor functions and labor actions contained in the professional standard, does he have the right to demand an additional payment for combining professions?
The question is not related to the application of professional standards.
When combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without being released from work specified in the employment contract, the employee is paid in accordance with the provisions of Article 151 of the Labor Code of the Russian Federation.
13. What sanctions will be applied for non-application or misapplication of professional standards?
The Labor Code of the Russian Federation establishes the obligation to apply the requirements contained in professional standards, including when hiring employees, in the following cases:
according to part two of article 57 of the Labor Code of the Russian Federation, the names of positions, professions, specialties and qualification requirements they must comply with the names and requirements specified in qualification reference books or professional standards, if, in accordance with the Labor Code of the Russian Federation or other federal laws, the provision of compensations and benefits or the existence of restrictions is associated with the performance of work in these positions, professions, specialties;
according to article 195.3 of the Labor Code of the Russian Federation, the requirements for the qualifications of workers contained in professional standards are mandatory for the employer in cases where they are established by the Labor Code of the Russian Federation, other federal laws, and other regulatory legal acts of the Russian Federation.
Thus, if the specified mandatory requirements of the legislation are not met, then the employer may be issued an order to eliminate the identified violations of labor legislation, and he may also be brought to administrative responsibility in accordance with Article 5.27 of the Code of Administrative Offenses.
In other cases, the requirements of the inspection bodies in terms of the application of professional standards are inappropriate.
Professional standards in 2017 establish selection criteria and describe the labor functions of employees. If qualified requirements are imposed on professions and positions, you will have to focus on standards.
Outdated qualification reference books were replaced by professional standards, which more clearly describe labor functions. Organizations that have established qualification requirements for the professions and positions of employees at the federal level are obliged to be guided by the new documents. The organizational and legal form does not matter.
Let's figure out what actually changed for employers, and how to apply the new documents in practice.
For whom professional standards are mandatory in 2017
- 195.1 "The concept of an employee's qualifications, professional standard" (from July 1, 2016, it is valid in the updated edition);
- 195.2 "Procedure for the development and approval of professional standards";
- 195.3 "Procedure for the application of professional standards."
The rules for the development, approval and application of professional standards are approved by the Government of the Russian Federation of January 22, 2013 No. 23. The document states that employers apply them:
- in the formation of personnel policy;
- personnel management;
- organization of training and certification;
- conclusion of labor contracts with an employee;
- development of job descriptions;
- the establishment of wage systems.
Are professional standards obligatory for an employer? The Ministry of Labor has issued a number of clarifications that will help answer the question (letter dated July 6, 2016 No. 14-2 / OOG-6465, Information dated June 5, 2016).
Which organizations apply professional standards by law
Employers whose personnel have a specified skill level should apply in 2017 professional standards... Among such workers, the chief accountant in open joint stock companies ah, insurance organizations and other structures listed in part 4 of article 7 of the Federal Law of December 6, 2011 No. 402-FZ.
Requirements for qualifications are spelled out either in federal law or in another regulatory legal act of the federal level (decrees, orders of the Government of the Russian Federation, orders of federal executive bodies, and others). This is article 195.3 of the Labor Code of the Russian Federation.
Some employers apply standards in a special way (Art. 4 of Law No. 122-FZ):
- state or municipal institutions, unitary enterprises;
- public corporations, state-owned companies and business companies, more than 50% of shares (stakes) in authorized capital which is in state or municipal ownership.
Such organizations should analyze professional competence employees for compliance with the established criteria. And then draw up a plan for the training and additional professional education of employees within the budget for the corresponding year (Decree of the Government of the Russian Federation of June 27, 2016 No. 584).
How to name professions (positions)
If Labor Code RF or the federal law provide benefits and compensation for certain categories of positions, professions, specialties, then the qualification reference book or standard must comply (part 2 of article 57 of the Labor Code of the Russian Federation):
- titles of positions, professions, specialties;
- qualification requirements for them;
- educational and seniority requirements for the employees concerned.
It can be difficult to comply with this norm. The fact is that for one position, profession or specialty there can be both a qualification reference book and a professional standard. In such a situation, the employer has the right to decide for himself what to be guided by (letter of the Ministry of Labor of Russia dated April 4, 2016 No. 14-0 / 10 / B-2253).
If the name of the position, specialty, profession does not correspond to either the reference book or the professional standard, you will have to change the staffing table, add new job titles. After that, you will have to sign additional agreements to the employment contract for the transfer of employees to the updated positions. Old names from the stock can be excluded.
If the legislation does not establish additional requirements for the qualifications of employees, professional standards in 2017 for commercial organizations optional. However, you can focus on these criteria on your own initiative. In confirmation of this - the letter of the Ministry of Labor of Russia dated December 30, 2015 No. 14-0 / B-1190.
When there are some benchmarks, it is easier for an employer to select personnel, set tasks, plan development and training, and form job descriptions. And the employee understands what knowledge, abilities, skills are needed for a certain job, what are the requirements for basic and additional education, what needs to be mastered and what to learn.
Let's say you introduce benchmarks in your company, write down the appropriate rule in a local regulation (for example, in a collective agreement). Then they will become obligatory for you (decisions of the Primorsky Regional Court of June 25, 2014 No. 33-5389, of June 24, 2014 No. 33-5464 and No. 33-5462). The responsibilities of employees will not automatically change. Therefore, labor contracts will have to be changed (Article 72 of the Labor Code of the Russian Federation). Don't forget to get written agreement employees to continue working in the new environment.
How to introduce a professional standard in 2017: a step-by-step algorithm
To implement professional standards, you need to accept or change whole line documents.
Step 1. Approve a plan in which to write in detail the actions, deadlines and responsible for each stage.
Step 2... By order, appoint responsible employees and create a working group. The number and composition of the members of the working group is determined by the employer. It usually includes labor economists responsible for the development of the staffing table, personnel management specialists, lawyers, and heads of structural divisions.
Step 3... By the efforts of the working group, identify which standards have been approved, which requirements are mandatory, compare positions in the organization with the reference ones. This is the most time consuming part of the job. It is not enough to compare the titles of the position (profession). It is necessary to select standards that are potentially suitable for the professions indicated in the staffing table. To do this, correlate the main goal of the activity according to the standard and in fact. Additionally, keep in mind what exactly is stated in the column "Lesson group" in the "General information" section.
Step 4. Draw up a report with a list of professional standards according to which the organization has activities. It can also be noted which of the employees needs to improve their qualifications, undergo retraining. Then a plan for such training is drawn up.
Step 5. Analyze job descriptions, correct if necessary. Make changes to employment contracts and staffing table... It is not recommended to transfer everything word for word. possible criteria in job descriptions. It is important for an organization to take into account its own situation, objectives and technologies.
How to apply the professional standard "Accountant"
In the professional standard "Accountant" (approved by order of the Ministry of Labor of Russia No. 1061n dated December 22, 2014), there are two positions:
- accountant;
- Chief Accountant.
For each of them, generalized and detailed labor functions are defined, and it is also indicated what actions, skills and knowledge are needed
For the chief accountant
The legislation imposes certain requirements on the qualifications, education and work experience of chief accountants, as well as employees who are entrusted with accounting (part 4 of article 7 of Law No. 402-FZ). Such workers usually must have a university degree and a certain length of service. These requirements apply, in particular, to the chief accountants of public joint-stock companies (except credit institutions), insurance organizations, non-governmental pension funds and some other organizations.
Important!
The only accountant who prepares reports must be called "chief" both in the employment contract and in the work book
The requirements for the senior accountant's seniority in the standard and Law No. 402-FZ are identical - at least 3 out of the last 5 years of work, or at least 5 out of the last 7 years, if there is no higher education. The requirements for education in the standard and the law are different. In addition, Law No. 402-FZ does not say what knowledge and skills the chief accountant should have.
Clause 3.2 of the standard states that the chief accountant must have a higher or secondary vocational education, this is the minimum. Applicants without specialized education must have additional education in special programs(for example, on courses) and work experience of at least three years (letter of the Ministry of Labor of Russia dated January 12, 2016 No. 14-3 / B-3). It turns out that an employee with an incomplete higher education cannot hold the position of chief accountant if he does not have a secondary vocational education.
The chief accountant prepares and submits financial statements. This generic feature includes:
... preparation of accounting reports, consolidated financial statements in accordance with IFRS;
... internal control of accounting and preparation of accounting records;
... tax accounting and tax reporting, tax planning.
That is, the Ministry of Labor of Russia believes that an ordinary accountant cannot keep tax records. However, do not rush to fire an employee who does a good job with this task: labor legislation does not provide for such a basis (Article 81 of the Labor Code of the Russian Federation).
The chief accountant must have in-depth knowledge of how to keep records and generate reports. He should be aware judicial practice on accounting issues (although it is more important to know trends in tax disputes).
What criteria should be met by the head of the organization, who has entrusted the maintenance of accounting to himself, is not said anywhere. The standard also does not provide for the position of "deputy chief accountant", which is widespread in large companies.
For an accountant
The accountant must have:
- or secondary vocational education according to training programs for mid-level specialists;
- or additional professional education in special programs.
The labor functions of an accountant include:
... accounting of primary documents;
... monetary measurement of accounting objects and the current grouping of facts of economic life;
... the final generalization of the facts of economic life.
The duties of an accountant include simple calculations for individual sites accounting. All areas of the account may not be known.
Accountant must have experience practical work at least three years with special training in accounting and control. He needs knowledge of the basics of legislation on archiving, on social and medical insurance, pensions, as well as civil, labor, customs legislation. It is not necessary for an accountant to know IFRS.
Calculation of the cost of products (works, services) is also the responsibility of the accountant. Therefore, it is necessary to know the technology and organization of production and management. Calculation also presupposes possession of industry instructions (letter of the Ministry of Finance of Russia dated April 29, 2002 No. 16-00-13 / 03). Meanwhile, Qualification handbook positions of managers, specialists and other employees (approved by the decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37) provides for the position of an economist for accounting and analysis economic activity... It is not yet clear whether it will be excluded.
It makes sense to differentiate the qualifications of accountants. For example, provide positions:
- lead accountant;
- senior accountant;
- site accountant (accounting for settlements, fixed assets, materials, etc.);
- trainee accountant (in practice, an assistant accountant).
The terms of reference for each category are fixed in the job description.
Please note: for professionals who are accounting for small businesses or under special tax regimes, there are no concessions.
What threatens an accountant who does not meet the standard - 2017
The chief accountant with a secondary specialized education, who does not have the necessary work experience, is not threatened with dismissal. Professional standards that have come into force are not grounds for dismissal. Their list is, in principle, closed (Article 81 of the Labor Code of the Russian Federation). An employee can be dismissed only if, due to insufficient qualifications, confirmed by the results of certification, he does not correspond to the position held or the work performed.
To carry out certification, you need:
- develop a system of local regulations that describes the procedure (procedure for attestation);
- create a commission;
- determine the criteria for evaluating the employee.
Lack of seniority or education is also not a reason to fire an employee. This point of view is supported by the Ministry of Labor in a letter dated January 12, 2016 No. 14-3 / B-3. Officials noted that the standard is not retroactive.
An accountant is not even obliged to improve his qualifications. True, such a decision can be made by the employer. The conditions and procedure for training employees within the framework of vocational education, vocational training and additional vocational education are determined by the collective agreement, agreements with employees, and labor contracts (Articles 196, 197 of the Labor Code of the Russian Federation). This is reported in paragraph 11 of the Information of the Ministry of Labor of Russia dated April 4, 2016. However, nothing prevents the use of standards when hiring new employees.
What are the sanctions if professional standards are not applied?
What happens if the employer hires a person who knowingly does not meet the requirements of the standard for the position of an accountant or chief accountant? If the standard is optional, there is no reason to hold the employer liable (clause 13 of the Information of the Ministry of Labor dated April 5, 2016).
Sanctions are possible if mandatory standards are not applied. In this case, the employer may be issued an order to eliminate the identified violations. In addition, fines under Article 5.27 of the RF Code of Administrative Offenses are not excluded:
- for officials - from 1000 to 5000 rubles;
- Individual entrepreneur - from 1,000 to 5,000 rubles;
- legal entities - from 30,000 to 50,000 rubles.
Elena GALICHEVSKAYA,
expert Kontur.Schools, training center SKB Kontur
The exclusive rights to the presented material belong to ConsultantPlus JSC.
The material was prepared using legal acts as of 04.07.2016.
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If the employer does not apply mandatory professional standards, he faces a fine
An independent assessment will determine whether the employee's qualifications meet the professional standard
Even if the professional standard is mandatory, you will not have to fire an employee for non-compliance
Professional standard for an accountant: since July there have been no cardinal changes >>>
There are more conditions under which it is obligatory to apply professional standards
Even if the professional standard is mandatory, you will not have to fire an employee for non-compliance
It is necessary to apply mandatory professional standards, in particular, when hiring new employees. As the Ministry of Labor, the entry into force of professional standards is not a reason to fire those who already work.
Professional standard for an accountant: there have been no cardinal changes since July