On the quota for disabled people and other reporting on employment (Podkopaev M.V.)

Date the article was posted: 03/27/2015

Different goals are set for various government bodies. In order to fulfill them, of course, they need the relevant information.
Taxpayers of the Russian Federation have not made contributions to the employment fund for a long time and do not submit reports on payments to it. However, this does not mean that there is no need to submit any reports related to its main task - to control and regulate the level of employment in the country.

According to paragraph 3 of Art. 25 of the Law of the Russian Federation of 19.04.1991 N 1032-1 "On employment of the population in Russian Federation"(hereinafter referred to as the Employment Law) employers are obliged to submit to the employment service on a monthly basis:
- information on the application of insolvency (bankruptcy) procedures against this employer, as well as information necessary for the implementation of activities for vocational rehabilitation and promotion of employment of persons with disabilities;
- information on the availability of vacant jobs and vacancies, created or allocated jobs for the employment of persons with disabilities in accordance with the established quota for the employment of persons with disabilities, including information on local regulations containing information about these jobs, the fulfillment of the quota for employment disabled people.
The specific procedure for providing such information is established by the regulatory acts of the constituent entities of the Russian Federation. In particular, in Crimea, it is necessary to be guided by the Law of the Republic of Crimea of ​​02.07.2014 N 24-ЗРК "On quotas and reserving jobs for people with disabilities and citizens in special need of social protection"(hereinafter - Law N 24-ЗРК). This Law entered into force on 01.01.2015.
But in Sevastopol, such a law has not yet been adopted; as of the date of the issue from the press, it had not even passed the first reading in the city's legislative assembly (draft N 19/45). Note that its text is almost similar to Law No. 24-ЗРК. Some discrepancies look technical and will, apparently, be corrected in the final version.
Thus, it is easy to understand from the Crimean document that it applies to all employers, including individual entrepreneurs. But the Sevastopol project, citing the concept of a quota, definitely indicates that it applies only to enterprises, institutions, organizations. However, from the further text of the draft it is clear that all its requirements must also be fulfilled. individual entrepreneurs, that is, obviously, the concept of a quota will be clarified.
According to paragraph 1 of Art. 2 of Law No. 24-ЗРК, the quota is the number of jobs established as a percentage of the average number of employees of the employer for hiring people with disabilities and citizens experiencing difficulties in finding a job. The employer is obliged to employ the number of citizens of the specified categories determined in this way. These include people with disabilities and citizens in special need of social protection, unable to compete on equal terms in the labor market and, therefore, experiencing difficulties in finding a job, which include:
- minors between the ages of 14 and 18;
- persons from among orphans, children left without parental care;
- persons of pre-retirement age (two years before the onset of the age that gives the right to retire to an old-age labor pension, including an early-assigned old-age labor pension);
- refugees and internally displaced persons;
- citizens dismissed from military service, and their family members;
- single and large parents raising minor children, disabled children;
- Citizens exposed to radiation as a result of the Chernobyl and other radiation accidents and disasters;
- citizens aged 18 to 20 years old from among graduates of institutions of primary and secondary vocational education first-time job seekers;
- persons released from institutions executing a sentence of imprisonment.
Note that federal legislation directly establishes for employers the need to comply with the admission quota only for disabled people, however, in relation to other categories of those in need, it provides the constituent entities of the Russian Federation to take, at their discretion, the necessary measures to solve problems with their employment, within which quotas are also allowed.
The quota for the reception of disabled people is as follows:
- to employers, the number of employees of which is not less than 35 people and not more than 100 people - 3%;
- to employers with more than 100 employees - 4%.
The Crimean authorities used the maximum quota rates that Art. 21 of the Federal Law of 24.11.1995 N 181-FZ "On social protection of disabled people in the Russian Federation". At the same time, as provided by the aforementioned Law, if the average number of employers is less than 35 people, then no quota is set for him.
A quota for other categories of people in need of employment is provided only for employers whose average headcount exceeds 100 people. In accordance with paragraph 2 of Art. 2 of Law N 24-ЗРК, the designated quota is 1%, that is, for every 100 employees - 1 person.

Note! If the employer already employs disabled people, he can set off their number towards the fulfillment of the quota established for him.

The quota is established for a period of at least one calendar year (clause 5 of article 2 of Law N 24-ЗРК).
An important duty of employers, connected primarily with the need to monitor their compliance with the specified quotas, is reporting to the employment fund. This is done in different terms for example monthly:
- on the availability of vacant jobs (positions);
- about created or allocated workplaces for the employment of disabled people in accordance with the established quota for the employment of disabled people, including information on local regulations containing information about these workplaces;
- on the fulfillment of the quota for hiring people with disabilities.
This obligation arises from paragraphs. 3 p. 2 art. 5 of Law N 24-ЗРК and fully complies with the established paragraph 3 of Art. 25 of the Employment Law.
Information on the fulfillment of the quota for hiring other categories of citizens should be provided to Crimean employers on a quarterly basis.
Also, when dismissing an employee who occupied a workplace within the framework of a quota, it is necessary to inform about the release of the corresponding workplace within 10 days from the date of dismissal.
The forms for providing this information are established by the Order of the Ministry of Labor and Social Protection of the Republic of Crimea dated 01.23.2015 N 17.
Note that the legislation provides for liability only for non-compliance with the established quota, and only in relation to disabled people, but not for failure to provide the above information. According to paragraph 1 of Art. 5.42 of the Code of Administrative Offenses of the Russian Federation, it is the failure of the employer to create or allocate jobs for the employment of persons with disabilities in accordance with the established quota for hiring persons with disabilities, as well as the refusal of the employer to hire a person with disabilities within the established quota, entail the imposition of an administrative fine on officials in the amount of 5,000 to 10,000 rubles.
This is confirmed by the Resolution of the RF Armed Forces of 08.04.2014 N 32-AD14-2, which concludes that, based on the literal interpretation of the disposition of Part 1 of Art. 5.42 of the Code of Administrative Offenses of the Russian Federation, failure to provide the employment service with monthly information on the fulfillment of the quota for hiring people with disabilities and the availability of vacancies (positions) for quota jobs does not entail administrative liability under this norm.
Employers must understand that in this case, too, they are exempted from the very obligation to comply with the quota set for them, to agree with the employment fund.
Let us clarify that administrative liability for failure to provide the specified information may be established in the legislation of a constituent entity of the Russian Federation, but as of the date of this writing, we had no information that such liability is provided for in the Republic of Crimea.

So, despite the possibility to a certain extent to avoid responsibility for failure to submit reports to the employment fund, there is an obligation to submit these reports. It applies mainly to those employers who have established quotas for the hiring of certain categories of workers. These quotas must be coordinated with the local employment authorities, first of all, the quota for the reception of disabled people. It is not recommended to ignore this obligation.

Not all employers know that they are required to submit reports to the employment center in 2018. At the same time, there are many forms that are submitted by organizations to the territorial subdivision of the CPC and on time. In particular, it comes about information on the dismissal of personnel, on the availability of vacant positions and vacant places of work, on the quota of places for employment of persons with disabilities, on pre-retirees, etc.

In accordance with Law No. 1032-1 of 19.04.91, all employers, including legal entities and entrepreneurs with employees, are obliged to assist citizens in finding employment, reducing the overall level of unemployment in the country. This is especially true for socially unprotected individuals who have a disability or are in pre-retirement (retirement) age. According to stat. 25 of the Law, employers must provide the following information to the CPC:

• On the impending dismissal of personnel due to the termination of economic activity or liquidation of the business, as well as in connection with staff reductions (f. 1a-BP, 1-BP).
• On the actual layoffs of employees (form 2-BP, 3-BP).
• According to the availability of vacant places or positions (form 1-TN).
• On the allocation or creation of places of employment for the placement of employees with disabilities (form 1-KI).
• On the allocation or creation of places of employment for the arrangement of employees in need of special social protection (form 2-ITPR).
• Other forms as required.

Disabled persons report to the employment center

A typical report on persons with disabilities is submitted to the employment center by those employers whose total number of personnel is 35 or more. If the indicator does not exceed the designated threshold, this document is not required.

The form includes information on quotas for places of employment for persons with disabilities. How many jobs the employer should reserve for the disabled is determined by the administrative authorities of a particular region of the Russian Federation. At the same time, a quota means work places specially equipped for disabled people in an organization. Total number such vacancies are determined by calculation by means of a percentage of the total number of employees.

Each enterprise secures its obligations to reserve seats for disabled people on the basis of an agreement concluded with the CPC. Then the manager approves the order, which indicates the number of reserved seats with specific positions. The quota regulations are fixed in the LNA of the organization. Such measures help people with disabilities find employment.

In order to inform the state about the quota, the employer submits a report form to the employment center. The document is provided every month. The exact terms and the form used are approved by the territorial employment service. It is allowed to report through a personal visit to the center or by mailing a document, as well as in electronic form. For the latter method, an EDS (electronic digital signature) is required for the employer.

Note! The exact amount of quotas is determined as a percentage of the average headcount of the company. For enterprises with a staff of 100 people or more. the indicator is 2-4%, with the number of 35-100 people. - until 3 %. When calculating, the average headcount does not need to include those employees who are employed in hazardous or harmful conditions (Article 21 of Law No. 181-FZ of November 24, 1995).

New report to the employment center 2018

In connection with the pension reform being carried out in the Russian Federation, the Government is approving a new category of working people called pre-retirees. Such citizens cannot be simply fired or otherwise violated their labor rights. From October 1, 2018, Rostrud obliges employers to submit a new report form to the employment center about pre-retirees. The corresponding explanations are given in Letter No. 858-PR of 25.07.18.

The document must be submitted no later than 10/15/18. Government agencies are not interested in all employees of companies, but only in persons who have reached the following age:

• Women born in 1964
• Men born in 1959

It is necessary to indicate data on persons working on a certain date, as well as on those who were dismissed in the reporting period. Separately, cases of termination of labor relations at the initiative of the employer are explained. It is expected that the form must be submitted on a quarterly basis in order to monitor the dismissal of persons of pre-retirement age.

At the moment, there is no legally approved form. Likewise, responsibility for failure to provide a document is not defined. Therefore, employers are advised to consult with their employment service, whether they need to report or not yet. If the answer is yes, you can use the form according to the Letter of Rostrud No. 858-PR dated 07.25.18 to fill out. It is such a document that the department recommends for obtaining information from employment centers. The deadline for submitting data is 3 sq. - until October 15th.

Report to the employment center for retirees

As a matter of fact, this is not a separate form, but a continuation of the previous one. Some refer to the information about employees of pre-retirement age, which is described above, as a report on retirees. Therefore, if the employer does not have employees of the indicated age (men before 1959, women before 1964), you do not need to submit the form. Also, entrepreneurs who do business alone, that is, without hired personnel, are not required to report.

The document is submitted to the territorial division of the employment service. The frequency of submissions is quarterly. The deadline is until the 15th. The exact date is set by the CPF. The first time it is necessary to report for 3 sq. 2018 The second document will be submitted in 2019 for Q4. 2018 Nov.

Personnel report to the employment center

A unified report on the staffing of the company is submitted to the territorial employment service. The form is approved by the authorities of individual constituent entities of the Russian Federation. Data can be sent by mail, brought to the center in person, or transmitted via TCS (telecommunication channels), that is, in electronic format.

The exact deadlines for submitting such information have not been approved at the legislative level. To find out by what date it is required to report, consult the regional department of the CPC. For employers' failure to fulfill the obligation to submit reporting data, liability is provided for in stat. 19.7 of the Administrative Code. The amount of penalties is set within the following limits:

• For individuals - 100-300 rubles.
• For managers of employers - 300-500 rubles.
• For legal entities - 3000-5000 rubles.

In case of failure to submit any of the mandatory reports, the inspection authorities impose a fine for each non-submitted document. Since the forms are very easy to fill out, it is recommended that you report on time to avoid paying later fines.

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Job quotas are the allocation of a minimum number of jobs in organizations for the recruitment of citizens in particular need of social protection and experiencing difficulties in finding a job: people with disabilities and some other categories.

Quotas for the employment of other categories of citizens, as well as the categories of persons themselves who, in the opinion of local authorities, need special social protection, are established by regional laws.

Who is obliged to report on quotas

A responsibility

In accordance with Part 1 of Art. 5.42 of the Code of Administrative Violations of the Russian Federation, failure by the employer to create or allocate jobs for the employment of disabled persons in accordance with the established quota, as well as refusal to hire a disabled person within the established quota entails the imposition of an administrative fine on officials in the amount of five to ten thousand rubles.

Please note that this article does not provide for liability for failure to provide information on job quotas to the employment service. Therefore, if you fulfilled the quota obligations, but forgot to send the report on time, then you have every chance of avoiding administrative liability, in the opinion of the Supreme Court of the Russian Federation.

However, given that the powers of regional labor and employment bodies include supervision and control over the recruitment of persons with disabilities within the established quota with the right to conduct inspections, issue orders and draw up protocols, it seems more useful for nervous system both the manager and the personnel officer, send reports to the employment service on time.

When receiving a disability group, a person faces the problem of employment.

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Not only because he is given a limited list of professions and positions in which he can work, but also because the employer does not always want to hire such an employee.

In this case, the citizen needs to familiarize himself with the fact that this is a job quotas for people with disabilities (quotas) in 2019. Since there are many legal nuances in the field of employment of a disabled person.

Initial data

The legislation of the Russian Federation is clear about this employment opportunity for people with disabilities.

Each employer reports annually on the availability of quotas for hiring people with disabilities to work and on the conditions created for them.

Thus, the quota of jobs for people with disabilities in 2019 in Moscow is subject to a separate local law. Despite the fact that there is also federal legislation.

At the same time, the peculiarities for each region will be in the number of employees in the company must be for the mandatory application of the quota. There are also norms that exempt the employer from quotas.

These are the organizations that are created at the expense of people with disabilities. The size of quotas will also differ by region. It all depends on how many jobs there are in a particular area.

Basic concepts

Quota	This concept is disclosed as a part of jobs, which is intended for a specific category of citizens. In fact, this is a lease in organizations of a workplace
Disabled person	This is a person who has been identified with persistent physical or mental health problems
Employment Center	it state organization, which deals with the registration of unemployed citizens and finding a place for them to work
Order	This is a document that carries out the action of instructions for carrying out an action or for solving problems facing an organization.
Employer	Is it physical or entity who acts as an employer for a citizen

List of organizations

The legislation sets out the provisions according to which enterprises will have to separate jobs for people with disabilities.

These include the following organizations:

1. In which the number of employees officially engaged in labor activity exceeds 100 people. For those who have no more than 35 and 100 employees, the quota indicators will be the smallest. For example, at school.
2. Working in any of the organizational and legal forms and forms of ownership. Therefore, public and private enterprises should recruit people with disabilities in a general manner.
3. Which have the conditions for the acceptance of such citizens - the appropriate focus.

Enterprises in which the majority of employees are involved in work with difficult and dangerous working conditions are exempted from participation in quotas.

Authorities can increase the size of the quota local government... Therefore, the indicator will differ in different regions of the country.

In the Ministry of Internal Affairs, job quotas for people with disabilities will be subject to general conditions, since they also relate to the sector in which the quota program operates.

Normative base (Regulation)

Initially, one should refer to the Federal Law of Russia No. 181-FZ “On social protection of disabled people in the Russian Federation”. It is this document that determines how the allocation of quotas will take place. This is stated in article 21.

According to Federal Law No. 1032-1 "On Employment of the Population in the Russian Federation", the employer must notify the Employment Center about how much the quota program has been implemented at his enterprise. Provisions on this matter are in Article 25 of the Federal Law.

For the city of Moscow, the rules for quotas have been established in the additional legislative act “On Approval of the Regulation on Quotas for Jobs in the City of Moscow” No. 742-PP.

The same decree speaks about the reporting provided by the employer on the quotas carried out. The same law is in St. Petersburg - under number 280-25 "On the quota of jobs for the recruitment of disabled people in St. Petersburg."

To find out the exact number of quotas, it is worth processing these particular documents. Because in Moscow these figures will be higher than in other regions of the country.

How are jobs quotas for people with disabilities carried out according to the law?

In this case, there is a simple algorithm of how to arrange a disabled person for a workplace. After all, initially the state sets the number of places for which the employer must employ citizens with disabilities.

This procedure can be carried out in the following ways:

1. The disabled person applied for a job on their own.
2. The employer posted an advertisement for the search for such an employee and employed him.
3. The enterprise sent a request to the Employment Center and this organization has already sent a specialist.
4. Getting a specialist is also possible through participation in job fairs that are held for people with disabilities.

All these options for employment are possible and the further algorithm for registering a citizen for a position will be standard.

Who is obliged to comply with the norms

Russian legislation says that the main subject of quotas is an organization in which more than 100 people are officially employed..

For such companies, local authorities will set the percentage of quotas that they will have to fulfill and report to the regulatory authorities.

If the company employs from 35 to 100 people, the state sets the quota rate, which should not exceed 3 percent of the number of employees.

For those who have less than 35 workers, no such norms have been established. The system does not include that organization or enterprise in which the authorized capital consists of contributions from public organizations of disabled people.

How to get a job (Employment Center)

In order to get a job under a quota, you should contact the Employment Center. But this option can only be used by the citizen who has the status of a disabled person of the third group.

Otherwise, you will not be able to officially register and you will have to look for work using other methods. In this case, the citizen will be registered and if he has an education, he will be selected vacancies.

Here it is possible and necessary to undergo retraining in connection with the disease or to receive an appropriate education.

By requesting the employer to the Employment Center, the citizen gets the opportunity to try his hand at an interview. If he fits in terms of qualifications, then he will be officially employed.

Employment procedure

In the case of a disabled person, the employer is obliged to hire a citizen immediately. The probationary period cannot be applied to them.

The procedure for employment itself will be standard:

• passing an interview;
• provision of documentation for registration, confirmation of qualifications;
• deregistration at the Employment Center;
• submission of a report on the acceptance of a citizen for work.

It is important to take into account that the employer can hire an employee even if the quota is exceeded. In some regions, increased performance on the vacancies of people in the public service.

The registration procedure will not differ from the standard one. But nevertheless, in the labor contract, he must spell out the norms for the implementation of labor activities.

In what size is it installed

The federal law on quotas speaks of imposing the choice of the size of quotas on the local authorities.

But these indicators should be within the range from 2 to 4 percent of the average number of workers in the enterprise:

In some areas, norms are set not in percentage, but in the number of employees. The following indicators operate in Murmansk and the region:

Drawing up an order (sample)

This document is intended to issue a regulation on the creation of a workplace and conditions for the performance of a citizen's labor activity. A sample order on the allocation of jobs for people with disabilities is possible.

In the text of the document, it is worth mentioning the following points:

1. The name of the company, the order number and the date of its registration.
2. The name of the order and on the basis of which legislative document the decision on quotas is made.
3. The order must contain instructions for creating a workplace and working conditions accompanying work.
4. At the end, place data on CEO and who will perform it. Date and signature are required.

Job quotas: is it necessary to submit reports on job quotas for an organization that has structural units in different regions, with a total number of more than 500 people - read the article.

Question: The organization employs 540 people. Employees work in six structural divisions in different regions of the Russian Federation. 53 people work in the Moscow structural division (head office). Disabled people do not work in the organization. Is there a need to submit reports on job quotas (disabled people and youth). If so, how often? We transfer social security contributions to the branches of Moscow. We hand over the reporting to the same place. If we have to submit a report, where should we submit it? A single report to the employment center in Moscow or for each structural unit to local employment agencies?

Answer: On the territory of the city of Moscow, it is not necessary to submit reports on job quotas.

Alexander Sorokin answers,

recommendations ".

Only those organizations with more than 100 employees are required to comply with the quota.

According to the Supreme Arbitration Court of the Russian Federation, the quota should be calculated in proportion to the number of employees of the organization on the territory of the municipality, excluding branches and representative offices located in other localities.

In Moscow, the number of employees is 53, respectively, there is no need to set quotas and submit reports.

As for other regions, in some regions the quota can be established when the number of employees is 35-100 people.

Justification

Job quotas

How to comply with quotas for hiring people with disabilities

Disabled people belong to the category of citizens in particular need of social protection and experiencing difficulties in finding a job. For them, the legislation provides additional guarantees of employment (paragraph 1 of part 2 of article 24 of the Law of November 24, 1995 No. 181-FZ, paragraph 6 of paragraph 2 of article 5 of the Law of April 19, 1991, No. 1032-1 ). Thus, organizations with at least 35 employees are required to comply with the quotas established by regional legislation for the employment of disabled people. * Only public associations of disabled people and organizations formed by them, including business partnerships and societies, the authorized capital of which consists of the contribution of a public association of disabled people.

The size of the quota is set as a percentage of the average headcount of the organization and can be:

• not less than 2, but not more than 4 percent for organizations with more than 100 employees;
• no more than 3 percent for organizations with a staff of 35 to 100 people inclusive.

When calculating the quota, the average number of employees does not include employees whose working conditions are classified as harmful or hazardous working conditions based on the results of a special assessment or former certification of workplaces.

On the basis of the established quotas, organizations independently determine the number of jobs for people with disabilities. The procedure for the allocation of specific jobs should be enshrined in a local act, for example, the Regulation on the quota of jobs for people with disabilities. At the same time, a specific number of jobs for people with disabilities can be set by separate orders, so that every change in the average number of employees does not change the situation. The employer's obligation to create and allocate jobs for persons with disabilities within the quota does not depend on the facts of applications of persons with disabilities for employment and the number of such applications (see the decision of the Leningrad Regional Court of December 11, 2012 No. 7-717 / 2012).

Organizations monthly provide the employment service with information on the availability of vacancies, local acts containing information about these workplaces, and the fulfillment of the quota for disabled people (part 2 of article 24 of the Law of November 24, 1995 No. 181-FZ, part 3 Art. 25 of the Law of April 19, 1991, No. 1032-1).

Specific deadlines and forms of reporting on the fulfillment of quotas for persons with disabilities are established by the territorial authorities. So, for example, in the Moscow region, by order of the Mosobltrud of May 16, 2014 No. РВ-24, Form No. 1 and Form No. 2 were approved, which employers must submit monthly to the employment center at the location of the organization by the 10th day of the month following the reporting month. month.

At the same time, a different order is in force in Moscow. Employers submit information in the form No. 1-quotas, approved by order of the Moscow Department of Labor and Employment No. 385 dated July 20, 2015. Moreover, the information in it is formed by months, and is submitted quarterly - no later than the 30th day of the month following the reporting quarter. This is stated in paragraph 2.9 of the Regulation approved.

The authorities of the constituent entities of the Russian Federation in the field of promoting employment of the population are vested with the authority to supervise and control the recruitment of persons with disabilities within the established quota with the right to conduct inspections (clause 6 of part 1 of article 7.1-1 of the Law of April 19, 1991 No. 1032-1). The state standard for the function of supervision and control over the recruitment of persons with disabilities within the established quota with the right to conduct inspections was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 181n. At the same time, in general, inspections are carried out according to the same rules as planned and unscheduled inspections conducted by the labor inspectorate.

How are job quotas for underage youth

For employees under 18 years of age, the law provides for job quotas for the purpose of their employment (clause 2, article 11 of the Law of July 24, 1998, No. 124-FZ). Failure to comply with these quotas entails administrative responsibility. At the same time, the issues of quotas for jobs for young people are attributed to the competence of state authorities of the constituent entities of the Russian Federation (). This means that each subject determines the order of quotas and measures of responsibility independently, and in different regions this order may differ: the size of quotas, measures of responsibility, the procedure for presenting information about the fulfillment of the quota.

For example, in Moscow, job quotas for young people are regulated by the Moscow Law of December 22, 2004 No. 90. Moscow employers, regardless of organizational and legal forms and forms of ownership, are obliged to create quota jobs for young people at their own expense. Quotas are created for employment: *

• minors between the ages of 14 and 18;
• orphans and children left without parental care under the age of 23;
• graduates of institutions of primary and secondary vocational education at the age from 18 to 24 years old, higher professional education at the age from 21 to 26 years old, who are looking for a job for the first time.

Only those organizations with more than 100 employees are required to comply with the quota. *

For the purpose of quotas, employers in Moscow in month term after state registration, the following information is submitted to the GKU of the city of Moscow "Center for job quotas":

• copies of the charter, regulations, articles of association or the owner's decision to create an organization;
• an information letter from the state statistics bodies on accounting in the statistical register of Rosstat;
• data on the average number of employees on the day of establishing quotas. This information contains form No. P-4, approved by order of Rosstat dated July 24, 2012 No. 407. If the employer does not submit the form to the statistics authorities, then it is enough to provide a letter of free form, certified by the seal and signatures of the head and chief accountant.

The quota for the employment of young people (including minors) in Moscow is two percent of the average number. When determining the quota for the employment of young people, do not take into account the number of employees of branches and representative offices of the organization that are located in another area (definition of the Supreme Arbitration Court of the Russian Federation of September 3, 2012 No. VAS-11395/12). * Based on the established quota, employers independently determine the number of quota jobs for youth. The very calculation of the quota for young people in Moscow is similar to the calculation of the employment quota for people with disabilities in the specified region. When calculating the number of employees employed on account of the quota, round their number down to an integer value ().

The employer is considered to fulfill the quota for minors in the following cases:

• when concluding an employment contract with a young employee, the validity of which in the current month will be at least 15 days;
• upon monthly payment to the Moscow budget of the compensation cost of the quota-based workplace. The size of such compensation value is equal to the subsistence minimum for the able-bodied population, determined in Moscow on the date of its payment.

Such rules are established by the Regulations approved by the decree of the Moscow government dated August 4, 2009 No. 742-PP.

Employment of minors on account of the quota is carried out by the employer independently or in the direction of the employment service ().

Failure to comply with the obligation to create or allocate jobs for young people is the basis for bringing the employer to administrative responsibility. For employers who operate on the territory of Moscow, the administrative fine for violating the established procedure for quoting jobs will be:

• from 3000 to 5000 rubles - for officials;
• from 30,000 to 50,000 rubles. - for legal entities.

Job quotas for people with disabilities: complex issues

The establishment of a quota for the employment of persons with disabilities is provided for by Art. 21 of the Federal Law of 24.11.1995 No. 181-FZ "On social protection of disabled people in the Russian Federation" (hereinafter referred to as the Law on the Protection of Disabled People).

For employers with more than 100 employees, the quota for admitting disabled people is set at 2 to 4% of the average headcount.

In organizations employing 35-100 people, the quota for disabled people cannot exceed 3% of the average number of employees.

At the same time, the specific size of such a quota by region is determined in accordance with the legislation of the constituent entities of the Russian Federation within the limits established by federal law. *

SITUATION

Our company has a representative office in another city. How is the employment quota for people with disabilities determined? Is the total number of employees taken into account, including employees of the representative office? Or is the quota set separately for the parent organization and separately for the representative office?

Answer to this question the law does not contain, but it can be found in judicial practice. According to the Supreme Arbitration Court of the Russian Federation, the quota should be calculated in proportion to the number of employees of the organization on the territory of the municipality, excluding branches and representative offices located in other localities.

In addition, it is necessary to take into account the national nature of the task of employment of socially unprotected citizens precisely at their place of residence, which can be accomplished only at the expense of jobs in the relevant territories (see the definition of the Supreme Arbitration Court of the Russian Federation dated 03.09.2012 No. VAS-11395/12 No. A32- 13713/2011).

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see