Employee training: from certification to a new profession

Anyone looking for a job on the popular site hh ru or others may encounter interesting job offers as an executive assistant with a high salary.

This is such a universal vacancy - assistant manager. You seem to think that you are a deputy or even a right-hand man, and they promise a decent salary, why not agree?

What is a workplace internship and what is it for?

Internship in the workplace on labor protection is training in safe work methods in the process of work, gaining experience in a new workplace with new equipment, tools, machines and mechanisms.

It is necessary for everyone who gets a job or is transferred to a workplace with harmful and dangerous working conditions, because it helps to adapt to a new workplace and smoothly integrate into the work process.

As paragraph 8 of Part 2 of Article 212 of the Labor Code of the Russian Federation says, the employee needs to undergo instruction and training, and there to be trained to perform the job safely.

You must understand that initial instruction at the workplace does not replace or cancel an internship.

You can find out what initial training is and how to conduct it here.

I think you understand that a person’s life and health depend on an internship in the workplace, you understand the importance, so let’s move on to how all this is properly formalized.

Frequency of testing knowledge of labor protection requirements

Certification of managers and specialists for knowledge of standards is carried out every three years or more often, workers – annually. If an employee was unable to successfully answer all the questions the first time, he must try again within a month.

The employer is fully responsible for compliance with schedules and the quality of this work. Each briefing, regardless of type, ends with a survey to assess how well the person being tested has mastered the rules and regulations.

The commission testing workers' knowledge of labor protection includes at least three people. Usually this is the head of the enterprise or structural unit, the specialist responsible for the work, and employees who have undergone specialized training.

The results of such certification are recorded in the protocol, and the fact of training and subsequent testing of knowledge is recorded in journals created specifically for this purpose. They are stitched, numbered and stored as prescribed by rules and standards.

How to properly arrange an internship at the workplace

An internship at the workplace must not only be carried out correctly, but also properly formalized; I will now tell you how to formalize it correctly, so that in the event of an injury at work, the inspectors will not have any complaints against you.

The GIT inspector, having “visited” you with an inspection, will look at the entire chain of paperwork, because on March 1, 2020, GOST 12.0.004-2015 “System of Occupational Safety Standards” came into force, which determines the procedure for conducting an internship.

For convenience, we will analyze everything step by step and start with the question: “What documents need to be completed for an internship?”

By the way, this GOST is advisory in nature and does not cancel the requirements established by law for the training procedure.

Step 1. Who should undergo an internship in the workplace on labor protection

Based on Art. 212 of the Labor Code of the Russian Federation and clause 2.2.2 of the Training Procedure 1/29, the employer is obliged to conduct an internship at the workplace.

Here is a list of employees who require it:

1. When entering a job associated with dangerous and harmful factors.
2. When transferring from one position to another, if there are dangerous and harmful production factors.
3. In preparation for replacement during the absence of a permanent employee.
4. When combining professions

When combining professions that lead to harmful or dangerous working conditions, employees must undergo a part-time internship.

When performing a new job, a person must be aware of the equipment he is working with, the protective equipment, and the dangers that arise during everyday work. He can find out about this only if all the activities stipulated by the Labor Code are carried out for him.

So, if the part-time job is external (when the employee’s employment contracts are concluded in different organizations, that is, he came “from the street”), follow the chain:

• Induction training;
• Initial training at the workplace;
• Internship;
• Education;
• Repeated briefings.

When combining externally (when an employee’s employment contracts are concluded in the same organization), you must adhere to the sequence described above, with the exception of introductory briefing.

It is important to remember that internships when combining professions are a legally established obligation of the employer.

Many people forget about this, so I strongly recommend checking whether all employees of your organization who are involved in combining professions have completed an internship and the necessary instructions!

Step 2. Internship regulations

Develop and approve the Internship Regulations. It must contain the following information:

• write down the introductory provisions;
• the goals and objectives of the internship at the workplace;
• the rights, duties and responsibilities of the trainee and mentor are prescribed;
• order of conduct;
• how is admission to independent work obtained?
• if necessary, applications.

There is no specific form of the internship regulations, so it is developed independently (part 1 of article 8, part 1 of article 22 of the Labor Code of the Russian Federation).

Step 3: On-the-job internship program

Next, an on-the-job internship program must be developed - it is prepared for each profession, full-time position in the enterprise, individually.

The program should include the following aspects:

• purpose of the internship;
• actions that the trainee must learn;
• a plan with specific training time for each item of the program;
• a list of regulatory documents and instructions that an employee must follow;
• during a break in work for more than a year;
• It is also advisable to include tickets with questions.

It must be developed by the head of the unit, having agreed with the labor protection department and approved by the head of the enterprise.

From my own experience, I will say that in practice everything is different - the labor protection department develops the program, signs it with the head of the department and agrees with itself, the exceptions are such large companies as Gazprom, they do everything according to the letter of the law and there are no concessions.

Step 4. Order on the appointment of persons responsible for the internship

From among management employees and specialists, it is necessary to identify internship supervisors for each department and secure them with an order.

For blue-collar professions, it can be carried out by either a work manager or an experienced worker with extensive practical experience, but for this they need to be trained as labor safety instructors.

Prepare an order for the appointment of persons responsible for conducting internships in each department and access to independent work. The order is simple. There is no statutory model.

Based on the Regulations on conducting internships at the workplace, experienced employees are determined. Enter the department, name and position.

Step 5. List of professions for internship

To make it clear and transparent who should undergo an internship and for how long, it is necessary to develop a list of professions and positions that are subject to an internship.

It is extremely simple. It is necessary to indicate the positions and the number of shifts from and to. It is better to approve the list by order of the enterprise.

Step 6. Timing of the internship for employees and who sets the duration of the internship

The duration of an on-the-job internship is determined based on the profile of your organization; the more serious and responsible the work, the more days the on-the-job internship lasts. In addition, GOST 12.0.004-2015 stipulates the following number of shifts for internships:

1. Representatives of blue-collar professions and junior service personnel with professional qualifications sufficient to safely perform work have a number of shifts ranging from 3 to 19.
2. Representatives of blue-collar professions who do not have practical work experience and qualifications require an internship for 1 to 6 months.
3. For managers and specialists, the internship period ranges from 2 weeks to 1 month.

In any case, the duration of the internship is determined by the employer, naturally guided by the law.

It would not be out of place if I add that in order to determine how long an internship at a workplace lasts for fixed-term contracts, you need to look at Art. 59 Labor Code of the Russian Federation.

The time frame in this case is no more than 2 weeks.

Step 7. Order on internship for newly hired employees

In order to prepare an order for the appointment of an internship, the head of the unit to which the intern is sent must prepare a memo, which must be sent to the personnel department, where the order (instruction) for the appointment of the internship must be prepared.

Theory is theory, but in practice it turns out that in many companies, not saying that in all, orders or instructions are prepared by the labor protection department.

The order for the appointment of an internship should indicate:

• internship start date;
• duration (assigned individually, depending on work experience, education and profession);
• internship supervisor (mentor);
• list of employees undergoing on-the-job training.

Please note that during the process of “training” a new employee, the amount of work increases, and for performing the functions of a mentor, employees are entitled to additional payment. You can see the arguments in Articles 60.2 and 151 of the Labor Code of the Russian Federation.

If an employee is accepted with extensive experience recorded in the work book, and the mentor confirms his practical knowledge, the internship period can be shortened.

The mentor should prepare a memo addressed to the head of the structural unit about reducing the internship period.

Step 8. Internship sheet

Based on the results of the internship, it is necessary to issue an internship certificate. The form is not defined by law, so you can use any one!

In the document, reflect:

• last name, first name and patronymic of the intern;
• to which unit he is sent and in what position;
• how long did the internship last?
• assessment of the implementation of assigned tasks;
• decision based on the results of the internship;
• The internship form is signed by the mentor, the head of the unit and the intern.

Step 9. Testing your knowledge at the end of the internship

At the end of the internship, it is necessary to check theoretical knowledge and the fact of acquiring skills in safe work methods.

As mentioned earlier, tickets with questions can be included in the internship program for each position.

According to these tickets, the qualification commission must check the acquired skills in theory.

If an employee “failed” the exam, then he should not be allowed to work independently.

Step 10. Order for permission to work independently

If the employee confirmed his knowledge in the exam, an order (instruction) is prepared for admission to independent work.

There is no regulated form.

Do not forget to familiarize the employee with the order against signature; after that, from the date specified in the order, he can begin to work independently.

Step 11. Workplace internship log

After the internship has been completed, it is necessary to enter information in the on-the-job training logbook.

There are certain columns for recording this fact - indicate in it the number of shifts, dates and secure it with the signature of the probationer and the admitting person.

Additionally, you need to keep an internship registration log, which records:

• number of the order (instruction) on the internship;
• start date;
• Full name and position of the trainee;
• Name and position of the mentor.

Employment fraud.

Unemployment forces people to look for any job and grab any offer. Here are some tips for you on how to avoid falling for scammers.

Various scammers always play on human greed and offer large salaries. It often happens that a person’s desire to find a job simply takes away from him the remnants of common sense and natural caution, which is what criminals take advantage of. Dishonest employers rent offices and hire several employees who do not know that they have been deceived.

One Uzbek came to such a company. They said that they hire citizens of Uzbekistan. He had no money and was kicked out.

Often such offers look and are presented in such a way that a large company is going to work in your city and is starting to recruit employees. Many candidates are recruited for all key positions and asked to undergo paid training.

Here are a few signs that they want to scam you out of money:

1. An unaddressed vacancy that arrives in your email in the form of spam is not trustworthy. If the employer is interested, he will call you, but even here there are dishonest people.

2. The company does not have its own website or it is of poor quality. There is no information about this company on the Internet or contact landline numbers. Vacancies are relevant for Minsk.

3. Positions such as “business partner”, “assistant managers” or “office employee” are not trustworthy. They may offer vacancies for directors and managers without educational requirements.

4. A large salary for your city is a clear sign that you have been deceived. If your average is 30,000, then they offer 90,000 and above one hundred thousand.

5. Too attractive position with the same salary. There are vacancies for which it is not easy to receive an invitation from an employer. A classic example is “working in the oil fields in Norway.” The residents of Norway themselves cannot find work, since this is a very prestigious job with a high salary. Strangers from other countries are not accepted there at all.

7. They often advertise in newspapers or popular city websites that a large company will operate in your region and is recruiting employees for management positions.

8. Any demands for money for training, or forms or registration are scammers.

9. Instead of an interview, they may invite you to a “presentation” or “seminar”, where they will offer to buy various things, and very persistently. They will hint that whoever buys has priority in employment.

10. If before hiring you they offer you paid “training” or “advanced training” courses, this is 100% deception. An honest employer teaches for free and conducts any courses at his own expense. Residents of Turkmenistan can work in the office.

11. If the employer is located in an incomprehensible office, at a strange address, where there are a lot of different companies, then he should arouse suspicion.

Employer's liability

Conducting an internship for newly hired employees is a mandatory requirement of the law, therefore the administrative responsibility is considerable (part 3 of article 5.27.1 of the Code of Administrative Offenses of the Russian Federation):

• for officials in the amount of 15,000 to 25,000 rubles;
• for legal entities - from 110,000 to 130,000 rubles. for every employee!
• In the event of a serious or fatal accident, liability may be criminal.

I would like to add that for workplaces where there are no dangerous and harmful production factors, an internship is not required.

Why choose “Labor Verification”

Our company is a team of experts specializing exclusively in labor law. You can trust us to resolve any issues in this area: from establishing personnel records at an enterprise to resolving disputes in court.

We offer staff training, regular and extraordinary labor safety knowledge checks, and most importantly, we help organize this work at the enterprise:

• We compile all the necessary LNA.
• We maintain journals and other periodic documentation.
• We accompany clients during inspections of all types.

Advantages of cooperation with us:

1. Profile experience. We provide consulting services in a highly specialized field, so we know all its intricacies.
2. Expert team. All of our employees are former government inspectors. We know what you need to pay attention to in order for your business to operate without failures or comments from regulatory authorities.
3. Guaranteed results. We help you pass all inspections with flying colors and avoid fines.
4. Affordable price. We save your money by solving pressing issues and saving businesses from thousands of losses.
5. Excellent service, confidentiality, efficiency. We value you and your time.

You can also order from us an occupational safety audit and other services in this area. To find out more, write or call us!

Additional training, advanced training

It's never too late to learn. Employers themselves, especially network companies and large holdings, provide a system for training staff and improving their qualifications. Employees also attend courses, seminars and trainings on their own initiative.

How will all this look in the employer's accounting? First of all, it is important who is the initiator. If it is an organization, then training is a production necessity, part of the work process, and then expenses can be accepted, observing the same rules as during certification - the presence of contracts and a licensed educational institution.

In accounting, settlements with an educational institution will look similar to settlements with any other counterparty:

• Debit 60 (76) Credit 51 (50.71) – paid for educational services.
• Debit 26 (20.44) Credit 60 (76) - reflection of costs in the relevant accounting accounts (depending on who completed the training and on the activities of the organization).
• Debit 91.2 (unaccepted expenses) Credit 60 - additional expenses (if any) are reflected, such as food, accommodation, which were included in the cost of the contract. Such amounts are a benefit to the employee and are subject to personal income tax and contributions.

In tax accounting, as you can see, the part of the funds that is not directly related to the cost of training is not taken into account when calculating the taxable base.

An employee can enter into an agreement on his own, and the employer will compensate him for the following expenses:

• Debit 73 Credit 51 (50) – compensation paid.
• Debit 20 (44) Credit 73 – expenses are reflected.

If training occurs on the employee’s own initiative, and the employer pays him for such services, then these amounts are also subject to contributions and personal income tax must be withheld from other income. The employee still has the opportunity to submit a declaration and receive a deduction if the educational institution meets the established requirements (license).

Seminars, trainings and other similar events are sometimes framed not as educational, but as consulting services. In this case, they can be provided by any organization that the employer chooses. In income tax expenses they are taken into account as other (Article 264, paragraph 1, paragraph 15).

The list of expenses for the simplified tax system does not include consulting services, but there are accounting, auditing and legal services (clause 15 of article 346.16 of the Tax Code). Therefore, in order to take training into account in reducing the basis, it will be necessary for them to sound exactly like that in the contract.

Note! It is not necessary to go or travel to an educational institution. Online and web-seminars and consultations are also allowed. The main thing is not the form of training, but the correct execution of documents, the essence and purpose.

There are a lot of companies on the Internet offering seminars abroad, and the geography is very diverse: from Europe to America and from Asia to Africa. Often this is just a way to hide leisure time behind study expenses. An organization that dares to enter into such an agreement must be prepared to justify such expenses to inspectors from the Federal Tax Service and funds. Otherwise, the funds spent are recognized as the income of those who went “to study.”

“I would like to go build a house, let them teach me”

What to do if they want to entrust an employee with a new job, he is ready to do it, but lacks knowledge? The employer can send him to study from scratch: to a university, technical school, or to special courses, depending on the agreements and capabilities of each party.

The Tax Code does not specify who should be the initiator, although, of course, it is advisable to justify studying at a university or technical school for work purposes. Because the Federal Tax Service does not want to recognize obtaining, for example, a higher education as an expense.

Nevertheless, paragraph 3 of Article 264 of the Tax Code of the Russian Federation allows employees to be sent for “training in basic professional educational programs, basic vocational training programs,” and judges agree that such costs can be accepted for the purposes of calculating income tax and single tax.

Most likely, you will have to defend not only the expenses of the taxpayer-organization, but also the absence of personal income tax and contributions, although the benefits for them are clearly stated in the code (for contributions this is paragraph 12, paragraph 1 of Article 422, for personal income tax - paragraph 21 of Art. 217 of the Tax Code of the Russian Federation).

First aid training for workers

The employer is obliged to ensure the safety of his employees. In particular, he trains employees in safe methods of performing work functions and providing first aid to victims. This happens through briefings and testing of workers’ knowledge in this area. According to Article 225 of the Labor Code of the Russian Federation, all employees, including management, are trained in labor protection and safety rules. After which the instructor checks what they have learned in accordance with the established rules. The procedure for such training was approved by Decree No. 1/29 of January 13, 2003. A direct link is given to the norms of this document in Article 225 of the Labor Code of the Russian Federation. The Rules state that the management of organizations must train their employees in first aid at least once a year. Newly hired employees must be trained to provide first aid if necessary within a month of starting work. The form of such training is determined by the management of the enterprise. The Ministry of Labor explains that, in the opinion of the department, a person with the appropriate qualifications should train employees in medical techniques. The instructor must undergo special training himself before teaching other employees. According to Federal Law No. 323 on health protection, first premedical aid is provided to citizens in case of injuries, poisoning, and accidents. It is provided by persons who are obliged to do this and have the appropriate training. Exemplary programs teaching how to provide it are developed by executive authorities. As part of compliance with the norms of Article 225 of the Labor Code of the Russian Federation, authorities should also develop programs that train workers in first aid. The Ministry of Health has developed a manual “First Aid Algorithms”. Also, such training programs are developed separately for different professions.