The implementation of professional standards in an organization is a multi-level process that begins with studying the text of the standard in order to determine the scope of activity and, accordingly, the positions to which it applies. We will talk about how to implement professional standards and what the consequences of refusing to use their provisions may be in the article below.
On July 1, 2016, a system of professional standards began to operate in the Russian Federation. After studying legislative framework On this topic (including Articles 195.1-195.3 and 57 of the Labor Code of the Russian Federation), many employers, for whom the provisions of the standards are mandatory, have a logical question: how are professional standards implemented at the enterprise?
There is no answer to this question at the level of regulatory acts, since neither the law nor the resolution of the Government of the Russian Federation explaining the procedure for introducing professional standards into the company’s activities has not yet been adopted. At the time of writing, there is only a draft order of the Ministry of Labor of the Russian Federation “On approval of methodological recommendations for the application of professional standards.” This means that each head of the organization in this case needs to develop his own system for introducing the standard, taking into account the requirements of the law.
At the same time, only the provisions of the professional standard approved by order of the Ministry of Labor of the Russian Federation and registered with the Ministry of Justice of the Russian Federation can be used in activities. Draft orders that are posted on the Internet cannot be used, since they do not have legal force (in such a situation, it is recommended to apply the provisions of the uniform qualification reference books).
The legislator allocates extra-budgetary funds and other organizations, the controlling stake of which is in the hands of the state, into a separate group in terms of introducing the provisions of professional standards into their activities. The authority to establish the fact that standards are mandatory for such companies has been transferred to the Government of the Russian Federation, and the opinion of the Tripartite Commission for the Regulation of Labor Relations must be taken into account.
On June 27, 2016, Resolution No. 584 of the Government of the Russian Federation was adopted, which establishes the specifics of the application of professional standards in terms of requirements mandatory for use by extra-budgetary funds and state-owned enterprises. In particular, he established transition period until 2020, during which enterprises must implement professional standards based on a pre-approved plan.
The set of measures for the implementation of professional standards includes the following:
Now let's talk about each of the stages of implementing professional standards in more detail.
Since the requirements for the form and content of the plan are not established by law, we can offer you an approximate list of tasks reflected in the document:
It's just approximate version plan for the implementation of professional standards. It may well be supplemented with other items at the discretion of the head of the organization and members of the commission.
As practice has shown, when introducing professional standards at enterprises, controversial issues often arise. Let's look at some of them.
What to do if the name of the position in the professional standard differs from its name in the qualification directories?
Only the Government of the Russian Federation can provide clarification on this issue, but so far there is no such document. The issue can be resolved in 2 ways:
Can an employer fire an employee if his qualifications do not meet the level specified in the professional standard?
In this case, the employee can be dismissed only on the basis of the certification results. Without this, only the following options are possible:
Note: an employee who does not have the necessary professional education or has not undergone training in a profession (position, specialty), when required by the terms of the professional standard, may be assigned more high level qualifications, if the certification results confirm that he has the required level of knowledge and experience practical work.
If the employer does not implement the provisions of the professional standard into the activities of the organization, with the mandatory indication of this by the legislator, what responsibility will he bear?
Provisions of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation for this violation of labor legislation provides for a fine:
However, in case of a primary violation, a warning may simply be issued.
The concept of "professional standard" was introduced in Labor Code five years ago by Federal Law of December 3, 2012 N 236-FZ. Since then it has firmly entered into everyday life. The Ministry of Labor almost daily approves new standards, the use of which has become mandatory for a number of organizations. To ensure that the information is systematized and any employer or citizen can find the information they need, a register of professional standards was created. The operator of the resource was the Russian Ministry of Labor.
According to the norms of labor legislation, professional standards are a requirement for the qualifications of specialists necessary for them to perform professional activity. Qualification, in turn, includes a list of knowledge and skills, experience and professional skills that an employee must have. The development and approval of professional standards is carried out by the Russian Ministry of Labor; the list of specialties is formed taking into account the priority areas of economic development and proposals of the National Council under the President of the Russian Federation for professional qualifications. The Labor Code regulates these requirements.
In order for any employer or specialist to be able at the right time to find a description and requirements for each profession for which a standard already exists, the professional standards approved by the Ministry of Labor 2019 have been combined into a special register. It is a detailed information system that defines the relevant qualification requirements for the specialties included in it. In the registry you can find:
The basis for the development of approval and application of requirements is carried out by the department according to the rules established by the Decree of the Government of the Russian Federation. In addition, there is an official website "Professional Standards", which is promptly updated. For ease of search and use, specialties are listed in alphabetical order.
Until July 1, 2016, the application of professional standards approved by the Ministry of Labor of Russia was not mandatory and was advisory in nature. However, from this date the law began to operate, which regulates the procedure for their application. It states, in particular, that if the Labor Code, other federal laws, other regulatory legal acts The Russian Federation has established requirements for the qualifications necessary for an employee to perform a certain job function; professional standards are mandatory for use by employers. Other organizations may follow these requirements at their own discretion.
Thus, specialists from the Ministry of Labor explain that to determine labor functions when concluding or amending employment contracts according to the standards Article 57 of the Labor Code of the Russian Federation, prerequisite is an indication of labor functions. Therefore, when indicating positions in the staffing table, employers are recommended to use the names of positions contained in the corresponding block of the third section of the document; they are also contained in the 2019 register of professional standards. What useful can those employers learn from it for whom it is not yet mandatory to apply the established requirements in practice? Such information includes, in particular:
Organizations for which employee qualification requirements have become mandatory:
All these organizations are required to hire chief accountants or other employees who are responsible for accounting, only in accordance with professional standards, as provided for Federal Law of December 6, 2011 N 402-FZ"About accounting". Other industries may have strict requirements for other positions and specialties, so employers must monitor this on their own, which the Ministry of Labor’s register of professional standards can help them with.
Ministry of Labor and social development The Russian Federation constantly approves new packages of professional standards and updates their register. For example, on March 31, 2019, it included the following specialties:
You can find the most current data on the website, since all approved professional standards since 2019, a list of which in alphabetical order can be found below, are promptly included in this list. Its application in practice will allow each employer to best staff its enterprise with specialists of the required qualifications, create the necessary personnel reserve, and also reduce staff turnover. All this will lead to a reduction in costs for personnel activities, which will have a positive effect on the economic stability of the company.
In many accounting and personnel media, various experts give their interpretation of the concept of “professional standard”. However, we believe that you need to turn, first of all, to the original source and look at the wording given in the labor legislation.
A professional standard is a characteristic of the qualifications required for an employee to carry out a certain type of professional activity (Part 2 of Article 195.1 of the Labor Code of the Russian Federation).
Thus, approved professional standards characterize the qualifications that a particular person must have to engage in a certain job or type of activity. Please note: a professional standard can describe qualifications not only for a specific position (for example, “accountant” or “internal auditor”), but also for entire areas of activity (for example, human resources management).
An approved professional standard is essentially a document in which:
The approval of professional standards occurs gradually. By mid-2016, more than 800 professional standards had already been approved. All information about professional standards approved by the Ministry of Labor is included in a special State Register. This register is posted on the official page of the Russian Ministry of Labor, in the appropriate section (See http://profstandart.rosmintrud.ru/).
We also present the regulatory legal acts on the basis of which the Ministry of Labor develops and approves professional standards:
The right to approve professional standards is vested exclusively in the Ministry of Labor of the Russian Federation. However, employers have the right to propose their own draft professional standard for a particular position or type of activity (clause 10 of the Rules, approved by Decree of the Government of the Russian Federation of January 22, 2013 No. 23). After passing certain procedures, the Ministry of Labor can approve the professional standard and enter it into the register of professional standards.
The legislation, in principle, says nothing about how exactly employers should implement professional standards. In this regard, in our opinion, employers (organizations or individual entrepreneurs) has the right to independently determine the procedure for introducing professional standards into their work. So, for example, an organization or individual entrepreneur can, for starters, create a working group that will simply check whether employees comply with approved professional standards. Such a check will become one of the stages in the implementation of professional standards. Based on its results, the employer will at least understand which of the employees meets the approved professional standards and who does not.
Scientific and technological progress, the development of production and technology, as well as the changing labor market require the constant development of professional skills and competencies of the employee. Qualification reference books, in turn, are gradually becoming outdated: either they do not contain new professions at all, or their descriptions do not correspond to reality. This is precisely what determines the need to change the current qualification system, or rather, the replacement of the Unified Tariff and Qualification Directory of Work and Professions of Workers (UTKS) and the Unified Qualification Directory of Positions of Managers, Specialists and Employees (USC) with a system of professional standards. In this article we will try to answer the most current issues on the application of professional standards.
What is a professional standard?
The concepts of “employee qualification” and “professional standard” are defined in Art. 195.1 Labor Code Russian Federation. According to this article employee qualifications- this is the level of knowledge, skills, professional skills and experience of the employee.
In its turn, professional standard- this is a characteristic of the qualifications necessary for an employee to carry out a certain type of professional activity.
Let us note that previously the legislation lacked the concept of a professional standard, and this made it difficult to develop and implement professional standards in practice.
For employers, the professional standard will be the basis for establishing more specific requirements when performing an employee’s job function, taking into account the specifics of the organization’s activities.
The provisions of the relevant professional standards must be taken into account when developing federal state educational standards for vocational education. In this way, the problem that appears in the last years the problem is when a graduate educational institution has some professional skills, but the employer requires completely different ones.
From the history of professional standards in Russia
The emergence of professional standards is not a new thing, invented in Russia, as many write, but an established world practice. Most innovate experience today, according to professional standards, it is in the UK.
The topic of professional standards in Russia first arose in 1997, when this term was officially used in the Program social reforms in the Russian Federation for the period 1996-2000, approved by Decree of the Government of the Russian Federation dated February 26, 1997 No. 222. Federal ministries and departments then included the development of professional standards in their programs. For the next ten years, the task changed wording and was posed by the country’s leadership over and over again, but no tangible actions were taken to solve it, until in 2006, on the basis of Russian Union industrialists and entrepreneurs (RSPP), the National Agency for the Development of Qualifications did not appear. It was this agency that developed the first layout of the professional standard in 2007. In 2007-2008 the first professional standards appeared.
In 2010, following a meeting of the State Council of the Russian Federation and the Commission for Modernization and technological development economy of Russia, a list of instructions of the President of the Russian Federation was created. It established the deadlines for the preparation of a modern reference book and the development of professional standards in high-tech industries. About two years were allotted to complete both tasks.
In 2011, the Government of the Russian Federation established the Agency for Strategic Initiatives (ASI), which began developing a roadmap for “Creating a National System of Qualifications and Competencies.” After this, the Plan for the Development of Professional Standards for 2012-2015 was approved. Experts from the Ministry of Labor prepared and approved the next layout of the professional standard and developed regulations, methodological recommendations, etc. The first standards were adopted only on October 30, 2013. By Decree of the President of the Russian Federation dated May 7, 2012 No. 597 “On measures for the implementation of state social policy,” the Government of the Russian Federation was given the task of developing and approving at least 800 professional standards by 2015. “As of December 30, 2014, 403 professional standards were approved by orders of the Ministry of Labor,” says a message posted on January 24, 2015 on the website of the Government of the Russian Federation.
Where can I find information about professional standards?
Professional standards in 2017 establish selection criteria and describe the labor functions of employees. If there are qualified requirements for professions and positions, you will have to focus on standards.
Outdated qualification reference books have been replaced by professional standards, which more clearly describe labor functions. Organizations in which, at the federal level, the professions and positions of employees are required to be guided by the new documents qualification requirements. The organizational and legal form does not matter.
Let's figure out what has actually changed for employers and how to apply the new documents in practice.
The rules for the development, approval and application of professional standards were approved by Decree of the Government of the Russian Federation of January 22, 2013 No. 23. The document determines that employers apply them:
Are professional standards obligatory for employers? The Ministry of Labor has issued a number of clarifications that will help answer the question (letter dated July 6, 2016 No. 14-2/ОOG-6465, Information dated June 5, 2016).
Employers whose personnel have a certain qualification level must apply professional standards in 2017. Among such workers are chief accountants 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.
Qualification requirements are specified either in federal law or in another regulatory legal act at the federal level (decrees, orders of the Government of the Russian Federation, orders of federal executive authorities, etc.). This is discussed in Article 195.3 of the Labor Code of the Russian Federation.
Some employers apply standards in a special way (Article 4 of Law No. 122-FZ):
Such organizations should review professional competencies employees for compliance with established criteria. And then draw up a plan for the training and additional professional education of workers within the budget for the corresponding year (Resolution of the Government of the Russian Federation of June 27, 2016 No. 584).
If the Labor Code of the Russian Federation or the federal law provide benefits and compensation for certain categories of positions, professions, specialties, then the qualification directory or standard must comply (Part 2 of Article 57 of the Labor Code of the Russian Federation):
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 directory and a professional standard. In such a situation, the employer has the right to decide for himself what to follow (letter of the Ministry of Labor of Russia dated April 4, 2016 No. 14-0/10/B-2253).
If the name of a position, specialty, or profession does not correspond to either the directory or the professional standard, you will have to change the staffing table and add new job titles. After this, you will have to sign additional agreements to the employment contract on the transfer of employees to updated positions. Old names can be excluded from the list.
If the legislation does not establish the qualifications of employees Additional requirements, professional standards in 2017 for commercial organizations are optional. However, you can focus on these criteria on your own initiative. This is confirmed by the letter of the Ministry of Labor of Russia dated December 30, 2015 No. 14-0/B-1190.
When there are some standards, it is easier for an employer to select personnel, set tasks, plan development and training, and create job descriptions. And the employee understands what knowledge, skills and abilities are needed for a certain job, what the requirements for basic and additional education are, what needs to be mastered and what to learn.
Let's say you introduce standards in your company, write the corresponding rule in the local normative act(for example, in a collective agreement). Then they will become binding on you (rulings of the Primorsky Regional Court dated June 25, 2014 No. 33-5389, dated June 24, 2014 No. 33-5464 and No. 33-5462). Employee responsibilities will not automatically change. Therefore, employment contracts will have to be changed (Article 72 of the Labor Code of the Russian Federation). Be sure to obtain written consent from employees to continue working under the new conditions.
To implement professional standards, you need to adopt or change a number of documents.
Step 1. Approve a plan that details the actions, deadlines and those responsible for each stage.
Step 2. By order, appoint responsible employees and create a working group. The number and composition of the working group members is determined by the employer. It usually includes labor economists responsible for developing staffing schedules, personnel management specialists, lawyers, and heads of departments.
Step 3. Through the efforts of the working group, identify which standards have been approved, which requirements are mandatory, and compare positions in the organization with the standard ones. This is the most time-consuming part of the job. It is not enough to compare job titles (professions). 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, take into account what exactly is stated in the “Occupation Group” column in the “General Information” section.
Step 4. Compile a report with a list of professional standards according to which the organization has activities. You can also note which employees need to improve their skills or undergo retraining. A plan for such training is then drawn up.
Step 5. Analyze job descriptions and correct if necessary. Make changes to employment contracts and staffing schedules. It is not recommended to transfer everything word for word possible criteria in job descriptions. It is important for an organization to consider its own situation, objectives and technologies.
IN professional standard“Accountant” (approved by order of the Ministry of Labor of Russia dated December 22, 2014 No. 1061n) two positions are allocated:
For each of them, generalized and detailed labor functions are defined, and it is also indicated what actions, skills and knowledge are required
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, Article 7 of Law No. 402-FZ). Such employees usually must have higher education and a certain amount of experience. These requirements apply, in particular, to chief accountants of public joint-stock companies (except for credit organizations), insurance organizations, non-state pension funds and some other organizations.
Important!
The only accountant who prepares the reports should be called “chief” both in the employment contract and in the work book
The requirements for the chief accountant's experience in the standard and Law No. 402-FZ are identical - at least 3 of the last 5 years of work or at least 5 of the last 7 years, if there is no higher education. The educational requirements 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, courses) and three years of work experience (letter of the Ministry of Labor of Russia dated January 12, 2016 No. 14-3/B-3). It turns out that an employee with unfinished higher education cannot hold the position of chief accountant if he does not have secondary vocational education.
The chief accountant prepares and presents financial statements. This generic function includes:
. preparation of accounting reports, consolidated financial statements according to IFRS;
. internal control of accounting and preparation of financial statements;
. maintaining tax records and preparing tax reports, tax planning.
That is, the Russian Ministry of Labor believes that an ordinary accountant is not capable of maintaining tax records. However, do not rush to fire an employee who copes well 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 of judicial practice on accounting issues (although it is more important to know trends in tax disputes).
It is not stated anywhere what criteria the head of an organization who entrusts the maintenance of records must meet. The position of “deputy chief accountant”, which is widespread in large companies, is also not provided for by the standard.
An accountant must have:
The job functions of an accountant include:
. accounting of primary documents;
. monetary measurement of accounting objects and current grouping of facts economic life;
. final summary of the facts of economic life.
The responsibilities of an accountant include simple calculations for individual areas of accounting. You may not even know all the accounting areas.
An accountant must have at least three years of practical experience with special training in accounting and control. He needs knowledge of the basics of legislation on archiving, social and health insurance, pensions, as well as civil, labor, and customs legislation. It is not necessary for an accountant to know IFRS.
Calculating the cost of products (works, services) is also the responsibility of an accountant. Therefore, it is necessary to know the technology and organization of production and management. Calculation also presupposes knowledge 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 Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37) provides for the position of economist in accounting and analysis economic activity. It is not yet clear whether she will be expelled.
It makes sense to differentiate the qualifications of accountants. For example, provide positions:
The terms of reference for each category are fixed in the job description.
Please note: for specialists who account for small businesses or under special tax regimes, there are no concessions.
A chief accountant with a secondary specialized education who does not have the necessary work experience will not face dismissal. Professional standards that have entered 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 certification results, he does not correspond to the position held or the work performed.
To carry out certification, you need:
Lack of experience or education is also not a reason to dismiss an employee. This point of view is also supported by the Ministry of Labor in letter dated January 12, 2016 No. 14-3/B-3. Officials noted that the standard is not retroactive.
An accountant is not even required 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, employment contract(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 happens if an employer hires a person who obviously does not meet the requirements of the standard for the position of 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 Code of the Russian Federation on Administrative Offenses cannot be excluded:
Elena GALICHEVSKAYA,
expert of Kontur.School, training center of SKB Kontur company
