Qualified rating. Federal law "On independent assessment of qualifications

On July 3, 2016, the President of Russia signed Federal Law No. 238-FZ “On independent evaluation qualifications"
The Federal Law entered into force on January 1, 2017 and is the basic document regulating the formation by associations of employers of a system of independent assessment of qualifications for compliance with professional standards, based on the trust in the quality of this assessment on the part of employers and citizens.

The coordinator of the system of independent assessment of qualifications is the National Council under the President Russian Federation on professional qualifications (NSPK).
Under the National Council, there are sectoral Councils for professional qualifications, which are empowered to select legal entities for qualification assessment (qualification assessment centers).
Qualification Assessment Centers (hereinafter referred to as CSC) conduct qualification assessment in the form of a professional exam and draw up its results.
CSC- This entity, vested with authority and carrying out, in accordance with this Federal Law, activities to conduct an independent assessment of qualifications.

Independent qualification assessment- the procedure for confirming the compliance of the applicant's qualifications with the provisions of the professional standard or qualification requirements established by federal laws and other regulatory legal acts of the Russian Federation, carried out by the qualification assessment center in accordance with this Federal Law.
Applicant- an employee or a person claiming to carry out a certain type of labor activity who applied, including with the employer's referral, to a qualification assessment center to confirm their qualifications in the manner established by this Federal Law.
Qualification Certificate- a state document confirming the successful completion of a professional exam in the framework of No. 238-ФЗ “On an independent assessment of qualifications”. Information about issued certificates is entered into a unified register of information on an independent qualification assessment.

Independent Qualification Assessment Procedure

The applicant, on the basis of a professional standard, selects a qualification level for an independent qualification assessment, sends a package of documents based on the requirements for this qualification level, passes a professional exam in the form of a theoretical and practical part, receives a certificate of qualification - a state document confirming the qualification level of the applicant.

professional standard- this is a document that defines the characteristics of the qualifications necessary for an employee to carry out a certain type of professional activity.
The purpose of introducing a system of professional standards is to improve the quality of labor resources, increase the professionalism of employees and, as a result, increase the competitiveness of the country's economy as a whole. Occupational standards are created with the involvement of employers, i.e. reflect the current requirements of employers for the training of specialists.

The application of professional standards by an organization means:

Bringing the organization of labor contracts into line with the professional standards of the staffing table (in terms of the name of the profession)
Checking for compliance with the professional standards of the organization's personnel (in Qualification Assessment Centers)
Based on the results of the assessment, take measures to train (retrain) personnel who do not meet the required level of qualification

The use of professional standards in organizations (at enterprises, etc.) allows you to control the costs of personnel and its development, i.e. improve the efficiency of the business as a whole.
Professional standards are registered with the Ministry of Justice of Russia as regulatory legal acts, i.e. "Generally binding state regulations of a permanent or temporary nature, designed for repeated use."

In accordance with the changes made to the "Rules for the development, approval of federal state educational standards and amendments to them", GEF vocational education must comply with professional standards.
Educational organizations according to the Federal Law "On Independent Assessment of Qualifications", they cannot be certified as Qualification Assessment Centers. The CSC and educational organizations can cooperate within the framework of the use of logistical base of each other, as well as the exchange of experience between CSC experts and teachers.

Tax benefits when passing an independent qualification assessment. Federal Law No. 251-FZ dated July 3, 2016 (came into force on January 1, 2017), which provided certain tax incentives applicants undergoing an independent qualification assessment, and employers who refer them to a qualification assessment center.
The amount of the fee for passing an independent qualification assessment is not subject to personal income tax (clause 21.1, article 217 of the Tax Code of the Russian Federation). The payer of personal income tax is provided with a social tax deduction for this tax in the amount paid during the tax period (calendar year) for passing an independent qualification assessment. The employer's expenses are taken into account as part of the costs when calculating the organization's income tax, subject to the conditions that an independent assessment of the qualifications of employees should be carried out on the basis of a service agreement for such an assessment, and the employer should have employment contracts with employees who are sent to the center qualification assessments.

Advantages of qualified specialists:

documentary confirmation by an independent organization of qualifications and professional skills of a specialist;
personal advantage for career growth;
improving the image, rating and competitiveness of a specialist in the field of services provided;
meeting the needs of organizations and private customers in qualified specialists;
confidence of specialists in their own abilities, psychological comfort, trust of the management of the organization and respect of colleagues.

Benefits for the employer:

significant time savings in the search, selection and evaluation of candidates for vacancies;
employment of only competent and motivated employees;
regular diagnostics of employees' competencies in accordance with the content of professional standards developed by employers' associations.

Since 2017, a number of changes have come into force: you can confirm compliance with the professional standard at the Center for Independent Qualification Assessment. In addition, now employers can take into account the cost of an independent assessment of qualifications. Read about other changes in the article.

Based on the professional standard, each specialist can outline specific ones for himself. To do this, it is enough to study at the School of Accountancy. All our courses are developed taking into account the professional standard "Accountant".

How is an independent assessment of employees carried out?

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

Who conducts an independent assessment of qualifications

The Institute of Professional Accountants (IPA of Russia) clarifies some points (Letter NP "Institute of Professional Accountants and Auditors of Russia" (IPB of Russia) dated 09.12.2016 No. 05TU / 12-16):

1. Organizations that can conduct an independent assessment of the qualifications of an accountant are called qualification assessment centers (hereinafter - CSC). All centers are included in the register. Register address - http://www.asprof.ru/ok/reestr_COK.

Alexey Petrov comments, tax consultant:

“Before the moment when the professional standard “Accountant” appeared, the concept of “qualification of the chief accountant” was a personal matter of each employer. Now we have a standard that says what should be done and what competencies and knowledge should be possessed by someone who dares to call himself a qualified chief accountant. According to the norms of the new Federal Law No. 238-FZ, we will go to the Independent Assessment Centers to confirm our qualifications.”

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

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

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

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

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

How to get an independent assessment

The step-by-step procedure for an independent assessment is as follows:

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

What is the result of the exam

There can be two results:

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

How to become a professional accountant

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

The exam at the CSC for the qualifications of "Chief Accountant" and "Accountant" costs about 20 thousand rubles. You give this money for testing, but not for advanced training. The School of Accountancy offers courses in which you can improve your qualifications or undergo professional retraining, and receive a certificate or diploma. There are courses for the special regime of the USN, for the OSNO, for budgetary organizations. Choose the course that's right for you.

Training programs for compliance with the professional standard for accountants:

Training programs for compliance with the professional standard for chief accountants:

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

Tax incentives for employees and employers

In unison with the law on independent qualification assessment, Federal Law No. 251-FZ of July 3, 2016 was adopted. This law provides tax incentives for both firms that pay for qualification assessments and for individuals paying for the exam on their own.

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

: training programs are developed on the basis of the requirements of the professional standard "Accountant".

The professional level of training of employees is one of the most important aspects not only in their employment, but also in the course of their labor activity. For the employer, this indicator is an opportunity to assess the performance of an employee, the extent to which the efficiency of his work pays for the costs of his maintenance. On the basis of the data obtained, appropriate decisions are made, which can be aimed both at reducing the staff and at increasing the professional level of individual workers (similar to retraining in the employment center).

Personnel qualification level assessment

Assessment of the level of qualification of personnel is one of the main criteria of the overall system staff assessments . Such an analysis is a comprehensive measure that is aimed at establishing the compliance of the employee's training with the professional standard of the position held. The following aspects can be assessed in the course of relevant activities:

available education, most often this indicator is important when applying for a job;
work experience and additional skills;
personal characteristics, purposefulness and desire to work are especially important;
professionalism, knowledge of all issues related to the position held.

Along with real data, the employer, depending on the methods used, also gets the opportunity to identify the potential of the employee. Based on the results obtained, he can decide to transfer the employee to another position that corresponds to the level of skills shown.

Qualification Assessment Center - Human Resources Management

The Personnel Qualification Assessment Center is the structure that conducts assessment activities and compiles the results. Such a center can work in an organization and be part of the personnel management system. However, this structure can also work as a separate specialized institution that provides relevant services under a contract.

The center is engaged not only in the assessment of employees, but also in a comprehensive analysis. It may include the following aspects:

compliance with the professional training of the employee of the position he holds;
study of working conditions, to what extent the assessed person can show his professional qualities;
taking into account the motivation of staff, how much they are interested in the employer in the performance of their duties;
analysis of management actions, structural separation and other organizational issues affecting the work;
predicting the situation based on the data received.

Based on the results obtained, the center provides recommendations to management and employees. They can relate to both organizational issues and the need to improve the professional level.

Independent assessment of personnel qualification

An independent assessment of the qualifications of personnel, as well as the creation and operation of the relevant centers, is regulated Federal Law 238-FZ. This provision came into force at the beginning of 2017 and reflects the current situation today.

The basic concepts indicate that an independent analysis of the professional level of an employee is aimed at identifying his compliance with the professional standard. The need for appropriate measures may arise both for the employee himself and for the employer. At the same time, it is prescribed that an independent assessment of the qualifications of personnel is payable at the expense of the applicant in the event that he is also its initiator. However, it is allowed to involve third parties in paying for these services.

If the employee is sent for certification by the manager, then the services of an independent center are paid by the employer's company. To initiate the process, the applicant's application and a copy of the passport are required. Exam results are issued within a month.

Compliance of the qualifications of the employee with the professional standard

The Center for Independent Assessment of Personnel Qualification identifies the compliance of the employee's professional training with the professional standard. This certification is carried out by means of a written examination.

If the results are unsatisfactory, the applicant is issued a certificate. It indicates not only the results of certification, but also recommendations that can help improve your training.

Personnel qualification assessment system

The system for assessing the qualifications of personnel is formed based on the specifics of the company and can be reflected in the relevant position . It implies the methods that are used to identify the professionalism of employees.

The methods used by the system differ depending on the goals that are pursued. Most often, an integrated approach is used even for the analysis of narrow-profile data. This is due to the fact that the entire labor process is a complex of events and interrelated factors that in one way or another affect the performance of an employee. Therefore, it is a mistake to evaluate his professional level only according to certain data or in comparison with others.

It is to resolve this situation that an assessment system is being developed. Comprehensive measures help to identify not only labor efficiency, but the potential of the employee, as well as those factors that positively or negatively affect current performance.

Assessment of the system of training and advanced training of personnel

Evaluation of the effectiveness of advanced training is a measure aimed at analyzing the effectiveness of vocational training. Such an assessment is carried out in order to establish how much the employee has improved his level and improved his existing skills. In a separate order, an appropriate analysis of current and past indicators is carried out, their difference shows the effectiveness of training.

On the basis of individual data, a general assessment of the existing advanced training system is compiled. Such an analysis aims to identify the effectiveness of training in general, to what extent it improves the skills of workers.

An independent assessment of qualifications implies a special procedure for assessing the knowledge and practical skills of an employee or applicant for a certain position for compliance with established professional standards or other qualification requirements. At the same time, the result of this procedure can directly affect the possibility of employment of the applicant or dismissal of the employee for inconsistency with the position held. Therefore, to know whether an independent assessment of qualifications is mandatory or not and what it is should be all parties to the employment contract.

Independent assessment of qualifications - laws and regulations

In Russian legislation, the concept of independent qualification assessment is quite new and has been applied since 2017. To introduce this system and concept into labor practice in Russia, separate regulatory documents and acts were adopted. In addition, its implementation is also regulated by the provisions of the Labor Code of the Russian Federation. In total, the legal regulation of the procedure under consideration is provided by the provisions of the following Russian regulatory documents:

Art. 187 of the Labor Code of the Russian Federation. Its principles ensure the provision of certain social guarantees to workers sent for an independent qualification assessment. In particular, at the time of the assessment, the employee must retain his workplace, position, and salary. In addition, if the employer sends him for an assessment, he is obliged to pay for both the services for carrying out the said procedure and cover all expenses, such as travel expenses, if the assessment is carried out in another locality.
Art. 196 of the Labor Code of the Russian Federation. The principles of the aforementioned article establish the main obligations and rights of the employer in matters of conducting and appointing an independent qualification assessment. In particular, these include the right to independently determine in local regulations and other documents the procedure for sending employees to the said assessment, as well as the obligation to comply with the legislation in matters of providing guarantees to employees for the duration of the said procedure.
Art. 197 of the Labor Code of the Russian Federation. The norms of this article establish the right of the employees themselves to undergo an independent assessment of qualifications at their request, as well as to receive additional professional education they need if necessary.
Federal Law No. 238 of 07/03/2016. This Federal Law in its provisions laid the foundation for an independent assessment of qualifications. It regulates both the basic concepts associated with the implementation of the aforementioned procedure, as well as other nuances and features of an independent assessment of qualifications, its significance and legal consequences for the parties to the employment contract and the assessment itself.
Decree of the Government of the Russian Federation No. 1204 dated November 16, 2016. The aforementioned government decree, by its provisions, provides legal regulation of the procedure for conducting an independent qualification assessment by organizations authorized for it and establishes specific rules used in this process.

In general, the legislative framework for conducting an independent assessment of qualifications is quite extensive and this made it possible to introduce this system in a fairly short time as used at the federal level and existing in all subjects of the Russian Federation. At the same time, qualification assessment itself can be useful both for the employee and for the employer and the state as a whole due to a number of features that will be discussed below.

What is an independent assessment of qualifications, when and how is it carried out

First of all, an independent assessment of qualifications means passing an employee or applicant for testing for compliance with a specific professional standard. Requirements for passing such testing may be established by separate regulations affecting aspects of work in certain positions. In particular, it is mandatory to assess the qualifications of warriors or specialists responsible for labor protection in enterprises with hazardous working conditions.

At the same time, unlike directly labor relations, an independent assessment of qualifications is not a purely bilateral process that concerns only the employee and the employer. A mandatory participant should also be a center for assessing qualifications. Such institutions and the procedure for their functioning are determined by the provisions of the above-mentioned Federal Law No. 238. The state maintains an appropriate register of assessment centers, which everyone has the right to get acquainted with.

Qualification assessment centers are purely private organizations, but their activities are subject to strict legislative regulation. At the same time, they have the right to independently set prices for their services within certain limits, and the qualification assessment procedure is paid and is not subject to compensation from the budget.

In general, the process of sending an employee for an independent assessment of qualifications may look like this:

The employer finds a basis on which the employee can be sent for an independent assessment of qualifications. Such grounds may be the provisions of local acts in the organization, a collective agreement or an employment contract, as well as legislative requirements for conducting qualification assessments on a regular basis. In addition, the factors on the basis of which a qualification assessment can be carried out may be the employee’s improper performance of his duties, an accident at work, or an order of the executive bodies on labor issues.
The employer issues the employee a referral for an independent assessment. Moreover, in this case, the employer himself has the right to choose a specific institution in which the employee must undergo the indicated procedure. For example, many employers now enter into service agreements with individual assessment centers, which reduces the overall cost of assessing.
The employee independently arrives at the time and date indicated in the referral to the qualification assessment center and submits a referral for testing, after which he passes it. In some cases, payment for testing may be made by the employee - for example, if the employer has provided for a similar assessment procedure or has not considered the procedure for carrying out the indicated procedure at all. In this case, the employee must ensure the safety of documents confirming his expenses for passing the qualification assessment.
Based on the results of the qualification assessment, the employee is issued a certificate of passing or not passing the indicated assessment. If the qualification has not been confirmed, the employee has the right to appeal the decision of the center in court, or to be tested in another institution of his choice. However, in the event of passing a retest, the worker cannot claim compensation from the employer for passing the said assessment.
During the absence of an employee, the employer retains his average earnings, and, if necessary, to go to another locality, ensures the payment of travel funds to the employee in accordance with the procedure established by the Labor Code.
Based on the qualification assessment certificate, the employer makes appropriate personnel decisions. In particular, confirmation of qualifications may imply promotion of an employee in a position or transfer to new position for which he was evaluated. An unsatisfactory result can lead to the removal of an employee from work or even dismissal due to inconsistency with the position held. However, before dismissal, the employer is obliged to offer the employee who has not been assessed other positions available at the enterprise for which he is suitable. It will be possible to dismiss an employee only after his refusal or in the absence of suitable vacancies.

The procedure for conducting an independent assessment of qualifications can be initiated by the employee himself. For example, if he wants to have additional documentation confirming his status, or he wants to get a new position or a new job. Also, documents on the presence of any qualification may be required for direct employment.

In matters of whether an independent assessment of qualifications is mandatory or not, the legislation solves this issue quite simply. Attention should be paid to separate regulatory documents regulating the conduct of certain activities - it is their provisions that establish the mandatory compliance with professional standards, or the recommendatory nature of their application and use.

Tax deduction for 3 personal income tax for an independent assessment of qualifications

The current tax legislation allows workers to receive certain additional guarantees in case they pass an independent qualification assessment. In particular, it implies the possibility of obtaining a 3-personal income tax deduction for an independent assessment of qualifications when calculating an employee's wages.

Documents for obtaining a tax deduction are provided by an employee who spent money on the assessment not to the employer, but directly to the Federal Tax Service. When providing the employer with even a complete package of necessary documentation, he is not entitled to make a tax deduction.

The amount of the social tax deduction for qualification assessment is 13% of the amount spent on the passage of the said procedure.

At the same time, the employee will be able to receive the actual deduction by submitting the following package of documents to the Federal Tax Service:

It should be remembered that the maximum amount of social tax deductions that an employee can receive within one year is limited by law. It is 120 thousand rubles per year.

In 2017, a new law was adopted - Federal Law of July 3, 2016 No. 238-FZ. It highlights how the proficiency assessment will take place. Is it necessary to conduct an independent assessment of qualifications? How will the procedure of a kind of attestation take place and what are the possible consequences if it fails? How to conduct an independent assessment of qualifications in 2018? Our material will help you navigate in all this.

concept

For qualification assessment subordinate provides for the creation of specialized centers. It is they who will be able to confirm and identify the inconsistency of the level of his training with the stated requirements.

What is meant by independent evaluation? So, independent assessment of professional qualifications- this is a special procedure during which the skills of a specialist (applicant) are compared with the existing standard, which is regulated by law. Requirements for the employee are presented according to the profession in which he wants to confirm his competence. Such an assessment is not carried out by the employer and not within the institution itself. This is done by a specialized center for assessing professional qualifications.

Law innovations

The procedure for an independent assessment of the qualifications of employees and applicants for a vacancy is prescribed in the Federal Law of July 3, 2016 No. 238-FZ. The assessment itself is carried out by special organizations that have permission to do so - qualification assessment centers (CSCs). They do this in the form of an exam according to the rules approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204.

Federal Law No. 238-FZ of July 3, 2016 “On Independent Assessment of Qualifications” is aimed at regulating how to conduct a qualification assessment of the skills of employees of various institutions. Immediately, we note that the law does not apply to persons in public service.

This law explains:

how exactly the assessment should be carried out, what the procedure and criteria are;
what the assessment is based on (we are talking not only about legal, but also organizational issues);
who are the participants in such an assessment, what freedoms they are endowed with, and what is included in their immediate duties.

It is the law on the independent assessment of the qualifications of employees (hereinafter also referred to as the NQA) that also establishes the form for conducting such an examination of the knowledge and skills of employees. Thus, legislators have obliged employees to take specialized exams, based on the results of which a decision will be made on their professional suitability. The regulation is yet to be approved by the Government of the Russian Federation.

Why is it needed and on whose initiative is it carried out

EXAMPLE
Let's say an enterprise has one or more employees involved in the management of off-road vehicles. An assessment of the qualifications of employees with such specialization must be carried out. For this category of employees, a corresponding order of the Ministry of Transport No. 287 of September 28, 2015 has been developed. It contains a developed and legally enforceable professional standard for SUV drivers.

The Council for Professional Qualifications of the Financial Market posted on its official website a list of organizations recommended as CSCs (CSC - Qualification Assessment Center).

We add that the assessment of the qualifications of employees can be carried out in one of the following ways:

right in the center;
remotely.

The whole process is coordinated by a special national council under the head of state. This body is responsible for the system of independent assessment of qualifications.

In 2018, as before, exams will be held at NOC centers. All their procedural issues are strictly regulated. Supervisory authorities monitor the work of all centers. If during the inspections it turns out that there are any violations or manipulation of the results, the organization will be deprived of the right to conduct an independent assessment of the qualifications of personnel.

Information about NOCs in documents

An employee or applicant submits to the qualification assessment center:

a written statement indicating the qualification for which he wants to take a professional exam, and consent to the processing of personal data. The sample application was approved by order of the Ministry of Labor of Russia dated December 2, 2016 No. 706n. He submits the application in person, through a legal representative or electronically via the Internet;
a copy of the passport or other identity document;
other documents required for the exam, depending on the qualification and professional standard.
This is stated in paragraph 7 of the Rules, approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204.

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The Qualifications Assessment Center, within 10 calendar days after receiving the set of documents, agrees with the employer on the date, place and time of the professional exam, if it is carried out at the direction of the employer. If the initiator of the qualification assessment is the employee himself or the applicant, the CSC agrees with him on the date, place and time of the examination. This is provided for in paragraph 9 of the Rules approved by Decree of the Government of the Russian Federation of November 16, 2016 No. 1204.

If based on qualification assessment the specialist confirms his professional suitability, he receives a qualification certificate.

The employee needs to act in the following sequence (see table).

№	Stage	Explanation
1	Written appeal to the NOC center	You will need to fill out an application in the prescribed form. A copy of an identity document (preferably a passport) must be attached to it. Other papers will also be required, the list of which is not yet known.
2	Passing the exam	Regulation not yet adopted
3	Obtaining a certificate of qualification	Issued no later than 30 days after the results of the exam are revealed. All information about the documents issued by the centers will be entered into a single register.

In cases where the employee does not pass the exam, they will issue a conclusion with recommendations.

If the certified person does not agree with the decision received, he will be able to appeal it through the appeal commission. Before that, he makes a written complaint. It must be submitted no later than 30 days after receipt of the opinion.

New tax deduction and benefit!

The Law on Independent Assessment of Qualifications in 2018 allows employers to take into account the costs incurred as a result of conducting an NQA. In fact, this will reduce the amount of taxable profit and, accordingly, the tax.

If the costs of passing the exam fell on the employee himself, then he has the right to claim the corresponding new social tax deduction. After O assessment of professional qualifications is completed, it is enough for the employee to apply to tax office Don't forget to bring documents confirming your expenses with you. Here is the requirement of the Tax Code:

Who pays for the exam

The "investor" of the full cost of the exam is determined based on who exactly was the initiator of passing it. Recall that there are two options:

the employer sent the employee to take the exam;
the employee himself expressed a desire to undergo certification.

The initiator himself pays for the qualification assessment. In practice, this rule is still in effect, but it will only come into force next year (Article 187 of the Labor Code of the Russian Federation).

In the next reporting period, employers will be able to write off the costs of passing the exam at the NOC center for their employees. This opportunity will appear for those who work on the following taxation systems:

BASIC;
ESHN.

But even here there are exceptions. If only the applicant for the position, and not the current employee, passes the exam, the costs in this part cannot be taken into account. The law applies only to those who are already officially employed in the organization.