📋 Tender Overview
The list of risk indicators has been corrected and supplemented. The criteria for reducing the wage fund and contribution deductions have also been changed.
The Ministry of Labor has amended the list of risk indicators for violation of mandatory requirements during federal state control (supervision) over compliance with labor legislation. The amendments will come into force on January 6.
Accidents: No changes yet
The impact of the increase in the number of industrial injuries on the employer's risk level has been slightly adjusted - but these are only "cosmetic" changes that do not change the essence. The numbers have simply been reformulated. So the risk level is increasing now and will continue to increase if there has been such an increase in minor accidents over the quarter:
by 3 or more – with an average headcount of 50 people or less;
for 4 or more – for a group of 50 to 99 people;
for 5 or more – from 100 people.
Let us recall that a draft was recently issued according to which these parameters are planned to be changed quite seriously. But that draft has not yet developed into a normative act.
The list approved by order 838n was last amended by an order from November 2023. Then they added a comparison of the average salary with the minimum wage and a reduction in payments to the social fund in the absence of personnel changes. Now they have implemented another project - discussed in October of this year.
Salary reduction
As a result, the new risk factor will be the following: the employer’s calculation of wages for each month of the previous quarter below the minimum wage for 60 or more employees, in cases where their share is 50% or more of the total number of employees.
Currently, this indicator sounds like this: the average salary is below the minimum wage, if you divide the wage fund for the quarter by the number of employees. The following cases are an exception:
granting leave without pay,
suspension from work without pay,
establishment of a reduced working day (shift),
reduction of the tariff rate, salary (official salary).
Now the indicator for salary reduction will not contain such exceptions.
Insurance premiums and work with the self-employed
Another indicator will also be replaced - currently it is the absence of personnel changes at one employer per quarter, provided that mandatory deductions to the social fund are reduced by 50%. According to the new rule, the indicator will be as follows: no reduction in the number of employees with a reduction in the wage fund by 80% or more per quarter, if the number is 15 employees.
In addition, the list of risk factors has been supplemented with new ones:
an organization or individual entrepreneur interacts with more than 35 self-employed individuals (including individual entrepreneurs) who apply the professional income tax , if each such employee receives from 35 thousand rubles per month from this employer and cooperates for an average of more than three months, and if this particular company or individual entrepreneur provides such an individual with 90% of his income;
a decrease in salaries in the previous quarter for 25% or more employees of a medical organization by category.
At the moment there is no risk control based on the attraction of self-employed people, so labor inspectorates will start paying attention to this, assigning a risk level. But this will not be some kind of regular monitoring - the corresponding risk factor will arise upon "receipt of information". If they do not find out, then there will be no problems.
