How to apply for a pension with preferential service. All about preferential pensions and the rules for applying for them. Upon acceptance of the application, the Pension Fund of the Russian Federation takes action

All working citizens who have earned experience for a well-deserved rest acquire the right to receive social security. However, there are categories of employees who are entitled to benefits upon retirement. This depends on the type and conditions of the activity they carry out. The procedure for processing such a payment is stipulated by law and has its own peculiarities. It is important to know what documents are needed to apply for a preferential pension, and when is the best time to start collecting them.

In our state, the age for retirement for women is 55 years old, and for men at 60. By law, this age limit is reduced for special categories of workers who are given the opportunity to receive an early retirement pension.

Preferential (early) pension is considered to be systematic support for persons who have not reached the standard retirement age. The provisions on the assignment of benefits and information about the contingent of persons to whom they are entitled are subject to the provisions of the relevant laws. Typically, such security is assigned 5 years before the generally accepted date. In some cases, length of service is accrued in a ratio of 1: 1.3 or 1: 1.6, and this allows you to retire even earlier. The list of such posts, services and occupations is approved by law and approved by the government.

The following employees receive the right to retire early:

workers employed in difficult, harmful or dangerous industries;
employees of hot and mining shops;
workers in the transport industry (for example, railway and metro drivers, drivers, civilian pilots, sailors);
employees of rescue and fire services;
those who served a fifteen-year term in the Far North;
theater artists;
women who worked as drivers on road, construction and loading work;
mothers with many children and parents or guardians of children with childhood disabilities;
teachers and health workers.

This is far from full list specialties and jobs established by law and making it possible to claim a well-deserved rest before the generally accepted deadline. Typically, all employees in these categories are aware of their rights and benefits; they are informed by personnel department employees.

What papers are required?

It is recommended to start the procedure for completing the documents necessary for early retirement, so that they are fully prepared by the time the scheduled time arrives. Most often, this is done by the HR department of the enterprise or the employer.

It is advisable to take the first steps to collect the necessary certificates approximately several months before the start of the term, because this process can take quite a long time. In addition to the application submitted to the local branch of the Pension Fund, you will need to provide the following documents:

passport or identity card;
insurance certificate confirming registration in the pension system;
work book or extract confirming the relevant length of service;
certificate of average earnings from the last place of work;
documents confirming the existence of dependents and minor children;
for male citizens, military ID;
certificate confirming the harmfulness of production;
information from a medical institution about the existence of a disability.

You should check with the specialists at the Pension Fund department about what other certificates will be required additionally. At various types activities may require all sorts of additional papers, the collection of which sometimes becomes very difficult. For example, if you need long-standing information about work carried out in a remote area, a request for this experience, confirmation of the period worked, especially if it falls on the Soviet or post-Soviet era, and especially information about wages, which are often not preserved in the archives. This will take quite a long time.

You can submit documents to the Pension Fund in different ways:

bring it personally and hand it to a specialist,
convey through a representative;
send by post.

An indispensable requirement is to satisfy all necessary established requirements: copies must be certified, and a power of attorney must be issued to the authorized person. The application is submitted one month before the expected date.

If the documents for applying for a preferential pension are submitted in full in advance, specialists will consider the application within ten days and inform you of the decision. If a positive conclusion is made, the pension will be accrued from the day the application is submitted.

Conditions for receiving early maintenance

Rights to preferential provision enshrined in two impressive registers listing the proper jobs, specialties and services. The difference lies in the age of pensioners and length of service for preferential length of service.

The first list includes 22 industries with harmful and difficult working conditions. These include:

underground work, for example, work in a mine, in a mine, laying a subway;
work in the chemical industry - oil refining, ammunition manufacturing;
production of electrical equipment;
occupations in the ferrous and non-ferrous metallurgical industry, glassmakers and other employees of hot shops.

The second list includes those who mined mineral deposits on the surface, carried out geological exploration, built tunnels, bridges, subways, and manufactured medicines, and also worked in the light and food industries, oil and gas production, and transport (railway, aviation, watercraft).

According to statistics, more than 0.4 Russian industries contain hazardous working conditions that pose a threat to the health and sometimes even the lives of workers. Often this situation leads to occupational diseases and even loss of ability to work. Although this situation is attractive for large number workers due to high wages and early appointment pensions. For workers in hazardous industries, a separation factor is added to pension payments, ranging from 2 to 9% of the accrued amount of maintenance.

Early payments for social factors prescribe:

who have worked for at least 15 years in the Far North or more than 20 years in other remote areas;
mothers of many children with five or more children who have reached the age of eight;
parents or guardians of disabled children.

Federal Law No. 400 establishes the rights to preferential pensions for teaching staff and medical workers. Teachers and some other categories of persons engaged in teaching activities need at least 25 years of experience working with children in educational institutions in order to qualify for early registration of well-deserved rest. Rural health care employees must have worked for more than 25 years, and at least 30 years in the city to qualify for benefits.

The basis for early (preferential) receipt of a pension is work under special conditions in specialties listed in laws and government regulations. The list of documents for approval of such length of service has been expanded. In addition to generally accepted certificates and papers proving identity, length of service, salary, you should have a certificate confirming harmful working conditions. And they must be submitted to the Pension Fund in advance.

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A preferential pension is an opportunity to go on vacation after reaching of the required age earlier deadline. Not all residents of Russia are competent in this matter. In this article, we will help you determine whether you fit into the category of citizens who can retire early, and we will also tell you what documents are needed for this.

Who can count on preferential pension?

The answer to this question is very problematic for most. A complete list of beneficiaries can always be found in

pension fund. This is where you should go if you doubt your rights. Here short list citizens who are entitled to a preferential pension:

workers in hazardous production (this category includes those who have worked in similar conditions for at least ten years);

military personnel;

workers and Chernobyl;

workers with psychological and emotional stress;

medical workers;

teachers;

disabled people;

citizens who have disabled parents;

employees of prisons;

rescuers;

citizens of creative professions.

All these professions have a negative impact on work activity and health. Therefore, if you find yourself on this list, then you are entitled to a preferential pension - 5-13 years ahead of time.

A separate point worth noting is the fact that those citizens who were or were laid off at pre-retirement age also have the right to retire early. In this case, they must contact the employment center in order to apply for a job search. If a new position has not been found within 7 days, then you can safely draw up paperwork for retirement.

Registration of pension

Preferential pensions for medical workers, teachers and other persons indicated in the list are provided on a general basis. You will need to contact the pension fund in your city at your place of registration, where a special card will be issued for you. There you can find out the full list of documents. It will consist of a passport, pension card and work book. The list does not differ from the one needed to apply for a regular pension, it is only supplemented by medical certificates or documents confirming work in hazardous work.

You need to start applying two months before reaching retirement age. During this time you will be able to continue working. Do not forget that when a preferential pension is issued, you will have to compulsorily. This is what makes early retirement from work different. You will no longer be able to find a job

officially. If, for example, it is registered, then you will only be able to work without registration.

In accordance with the law, a preferential pension for the fairer sex provides for one more nuance. If a woman retires early, that is, before the required 55 years, then she will be charged a fine. It will amount to 0.5% of pension payments every month. This will continue until the woman reaches the appropriate age.

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Federal employees submit an application to the personnel service addressed to the chairman of the Board of the Pension Fund of the government where the citizen worked before dismissal.
Some employees, military and police, registration and establishment pension provision the relevant departments and ministries, where they carried out the service, and not the Pension Fund.

For old age, for loss of a breadwinner and for loss of ability to work, they are assigned, like regular payments, in the territorial bodies of the Pension Fund of the Russian Federation at the place of registration, but unlike them they require mandatory submission additional documents, clarifying the circumstances of belonging to a particular category of citizens in order to formalize the emerging right to pension provision.

Documents confirming additional circumstances

Additional documents when establishing a pension clarify a number of circumstances, namely:

change of full name (marriage certificate, name change, certificate of divorce);
evidence of actual residence on the territory of our country or at the place of stay (a written application from a citizen, passport, document on registration at the place of residence or stay, issued by the authorities maintaining such records);
justification for permanent residence outside Russia (documents issued at consular offices of the Russian Federation or at the relevant authorities of foreign countries);
confirmation of being fully supported by another citizen (certificate from the housing department, certificate of income of family members);
evidence of continuation of studies by a dependent after he/she comes of age (certificate from an educational institution);
confirmation of family relations (marriage document, birth certificate, adoption certificate);
proof of belonging to the small peoples of the North (passport, birth certificate, certificate from local authorities);
a certificate indicating participation in the liquidation of the Chernobyl accident or confirmation of residence in special radioactive zones;
justification for performing certain types of work (preferential clarifying certificates from organizations, and in case of their liquidation - from archival institutions).

In some cases, identification is required legal representative, then it is necessary to submit the corresponding document from the guardianship and trusteeship authorities.

Deadlines for submitting documents and assigning pensions to the Pension Fund

An application for the establishment of a pension payment is submitted by a citizen one day before the right arises, but no more than a month, to the Pension Fund of the Russian Federation at the place of registration. Such an application is considered by Pension Fund employees within 10 working days.

If there are missing documents in the pension file to assign a payment, the citizen has three months from the date of the written request to submit the required certificates or wait for their receipt if there are appropriate requests.

Appointed insurance pension from the day you applied for it, but not before the law arose on installed . However, there are also exceptions:

application within a month from the date of dismissal from the company (in this case, payment will be assigned from the next day after dismissal from work);
when applying within a year after the citizen is declared incapacitated (then the appointment is carried out from the day the loss of ability to work is determined);
if a citizen wrote an application for a survivor’s pension within a year from the date of his death (in this case, payment will be made from the date of death; if it has passed more than a year, then 12 months earlier than application).

Pensions according to state provision are installed from the first day the month in which the citizen applied for the appointment, but in any case not before the right arose.

Pensioners, when assigned a certain type of pension, were issued a status confirmation, which since 2015 has been replaced by a regular paper certificate.

Conclusion

To assign a pension payment, it is necessary to have certain conditions that give the right to it and the required package of documents with additional certificates established for each specific case separately.

Even without finding a letter in the mailbox with an invitation to the territorial office of the Pension Fund of the Russian Federation and without hearing a corresponding announcement from his policyholder, the citizen is obliged take care of yourself on the establishment of his pension provision, because compensation for missed deadlines not provided.

Only if you apply in a timely manner can you guarantee that all controversial issues in the preparation of submitted documents will be resolved, and the pension will be assigned as soon as possible.

The unrest associated with increasing the retirement age will not subside soon. Representatives of each social group have their own opinion on this matter.

In total, representatives of 24 professions can count on early, well-deserved rest, in accordance with the list adopted by the Government.

Any citizen who has worked under special conditions has the right to receive a preferential pension. All necessary information can be found in Art. 30 and 31.

Package of documents for medical workers

The sequence of registration of preferential pensions is practically no different from ordinary ones in connection with the onset of a certain age.

Medical worker must contact the pension fund in accordance with the place of permanent registration. At the same time, visiting a branch located at the place of residence or actual location of the future pensioner is not prohibited.

You need to have with you package of documents the following composition:

The pension fund has 10 days to review the submitted documents.

The preferential pension does not depend on age; the main conditions are the necessary length of service and regular transfers to Pension fund.

Teaching staff

In relation to the preferential pension of a teacher, the following applies: general order consideration Therefore, you need to submit documents at least 1 month in advance.

Early departure for a well-deserved rest includes collection of the following documents:

This set of papers is standard. If the Pension Fund finds inaccuracies in the records of the personnel officer, then additional clarifying documents will be required.

Specialties with hazardous working conditions

Allows you to apply for preferential pensions for: electric welders who work both manually and on an automatic or semi-automatic machine, using carbon dioxide for welding or performing work using fluxes, the level of harmful substances of which poses a hazard of at least class 3.

If a citizen’s work is related to the professions described above, then he early retirement allowed– 5 years earlier than the generally established retirement age.

List of documents standard. The only thing is if work book The position of electric welder is listed, then the pension fund will require confirmation that the company did not have the opportunity to use any other type of welding other than manual or that fluxes were used for work, the harmfulness of which was equal to or exceeded the 3rd hazard class.

Deadlines and procedure for applying

For transfer necessary documents to the Pension Fund you can use any convenient way– in person, by mail or through a representative. The only condition is full compliance with the established requirements, namely: each copy is certified, and the intermediary has the appropriate power of attorney.

Writing an application the assignment of a pension is permissible only if there is less than 1 month left before retirement. It is recommended to contact the Pension Fund in advance (0.5 - 1 year before applying for a pension), since collecting the necessary documents and confirming periods worked sometimes takes a lot of time, especially if work experience falls in Soviet times or post-Soviet Russia.

For information on the procedure for registering pension benefits, watch the following video:

The legal term in question is translated from Latin as “payment.” Officially pension– these are monthly payments in a monetary equivalent that is established and assigned by the state for specific categories of persons. The law also provides for (early). Reducing the retirement age can be facilitated by work experience in particularly harmful, difficult conditions, in established institutions, in certain professions.

Every year there is an increase in the number preferential pensioners, two thirds of whom continue their working activities.

Classification of factors that negatively affect human health

Special persons have the right to a preferential pension. Their professions are formed into special lists. They are associated with exposure to factors negative for human health.

They can be classified as follows:

1. Psychophysiological(nervous-mental, physical overload):

mental fatigue;
analyzer overvoltage;
monotony of work;
emotional overload.

2. Biological(harmful micro- and macroorganisms):

bacteria;
mushrooms;
viruses;
plants;
animals.

3. Physical:

dust;
vibration;
radiation;
changes in air humidity and temperature;
insufficient lighting.

4. Chemical:

dyes;
petroleum products;
caustic substances;
synthetic fluids.

Preferential professions provide workers with the right to retire well-deserved early, receive additional payments, and vouchers at a reduced cost to special health facilities, go on long annual leave, work on a reduced schedule.

List 1: formation criterion

It consists of industries, professions, jobs, positions with harmful, especially difficult labor conditions, employment in which provides the right to early retirement, in accordance with Russian legislation.

Professions with particularly hazardous working conditions are found in industries such as coal, chemical, mining, coke, electrical, porcelain, earthenware and glass, pulp and paper industries, mechanical engineering, metallurgy, ore preparation, production of gas (generator), silica products, explosives , for the processing of gas, oil, shale, coal, as well as radio equipment, electronic equipment, building materials, synthetic and artificial fiber, etc.

Preferential pension: list 2

This includes industries, professions, jobs, positions with harmful, difficult working conditions, employment in which also gives the right to retire in old age on special preferential terms prescribed in the relevant Resolution.

This list of preferential pensions consists of professions with less harmful working conditions, located in the following industries: refractories, hardware, non-ferrous metals, mercury converter stations, chemical production, drilling, power plants, steam power plants, metalworking, peat extraction, light, food industry, production of medicines, social security institutions, copying, printing production, transport, communications, agricultural chemical services, etc.

In addition, ordinary citizens can also retire early (only two years before retirement age). The preferential pension (list 2) is calculated in accordance with the procedure established by Russian legislation.

Health workers as subjects of the right to receive early pensions

These are employees of healthcare institutions who are constantly (directly) engaged in working with hazardous substances with an activity of more than 10 microcuries of radium 226 (equivalent to the toxicity criterion of a radioactive substance). These include personnel serving those infected with radioactive physical substances, employees of radiological departments, etc.

In this regard, we can conclude that a preferential pension is provided to medical workers due to their direct contact with radioactive physical substances of established activity, according to List 1. In the case of working with the above substances, but already having less activity (minimum 0.1 microcuries of radium 226 or equivalent on radioactive toxicity of a substance) this category is also entitled to receive early retirement, in accordance with list 2.

Here, a preferential pension for medical workers (nursing and junior medical staff) is provided due to their direct contact with patients in infectious diseases, psychiatric treatment and prevention, tuberculosis institutions, offices, departments (including orphanages), etc. This also includes doctors, nursing, junior medical staff , who is occupied in offices, chemotherapy departments, hematology departments, purulent, burn departments.

Conditions for receiving early pension for teachers

According to our legislation, this requires teaching in children's institutions for 25 years (excluding maternity leave). But a preferential pension for teachers is provided only if their position and the institutions in which they work are included in one of the above lists.

There are several nuances here:

Periods of labor activity in positions (institutions) corresponding to the list before 09/01/2000 are counted in the total length of service without reference to the conditions for fulfilling the established working standard(training, teaching load).
From 09/01/2000, this activity will be taken into account only when fulfilling the work norm, which is a wage rate (salary) that is summed up for all places of work.
Teachers primary classes in the following educational institutions: schools, lyceum, education center, gymnasium, SVU, cadet corps (including naval), cadet school, NVMU, as well as teachers of secondary schools located in rural areas (but not evening - shift, open secondary schools) can expect that their work experience will be taken into account regardless of the size of the teaching load.
An exception are primary school teachers whose place of work is primary school or kindergarten. A preferential pension for teachers of the above institutions is provided only if they fulfill the established working norm - 18 hours. In this case, only the period from 09/01/2000 is taken into account.

It has already become known who is entitled to a pension based on preferential service. Now it’s worth considering the question regarding the order of its calculation.

Pension on preferential terms

In accordance with our pension legislation, employees (regardless of their last place of work) who work in particularly harmful, difficult working conditions and work a full shift are entitled to it. According to List 1, the results of certification of the relevant workplaces, the assignment of a preferential pension is based on the following conditions:

1. For men:

2. For women:

upon reaching the age of 45 years;
work experience of at least 15 years;
directly in the specified jobs for at least 7.5 years.

For workers who have at least half of the established work experience in particularly harmful, difficult working conditions, preferential retirement is provided with a reduction in the retirement age prescribed by law: for a full year in especially difficult conditions for men, the retirement period is reduced by 12 months, for women – for 16 months.

In a situation where employees are engaged in work with harmful, difficult working conditions for a full shift, the conditions for early retirement are as follows:

1. For men:

upon reaching the age of 55 years;
work experience of at least 25 years;
directly in the specified jobs for at least 12.5 years.

2. For women:

upon reaching the age of 50 years;
work experience of at least 20 years;
directly in the specified work for at least 10 years.

Such workers are also provided with preferential retirement with a reduction in the retirement age: for a full 2.5 years in difficult conditions, for men the retirement period is reduced by 12 months, for women - the same, but already for 2 years of work.

Conditions for early retirement for persons working before 01/01/92.

In accordance with Russian pension legislation, preferential pensions are accrued to the following employees:

having full work experience in established jobs, in accordance with previously existing legislation;
without full work experience with harmful, difficult working conditions retirement age decreases in proportion to the accumulated experience, which was established by the previously applicable law;
a full work shift in the conditions provided for by the lists is 80% of the working time determined for employees of a particular production, position, profession, taking into account preparatory, current, auxiliary renovation work related to the performance of relevant duties.

Recent changes regarding the issue under consideration in the pedagogical field

Preferential pensions in 2015 for teaching staff are established by relevant regulations. According to the latest changes, this category of employees can retire early only after working for 25 years, regardless of age.

The corresponding Resolution, issued last year, determined the list of positions that are granted a preferential pension. Important point– the full name of the position must be identical to that indicated in it.

So, they included:

specialists replacing managers;
teaching staff, starting with the most senior specialist;
teachers of all existing categories;
organizing extracurricular activities specialists;
trainers;
speech therapists;
directors of all educational institutions;
heads of educational department specialists;
educational staff, starting with the most senior specialist;
specialists engaged in industrial training;
psychologists;
speech pathologists;
teachers of musical, social orientation, physical education and additional education.

Also, a preferential pension is awarded for work in certain institutions, a full list of which is presented there.

This included:

orphanages;
sanatorium schools;
boarding schools;
special educational institutions correctional type;
nurseries, gymnasiums, lyceums, kindergartens, gymnasiums, schools;
technical schools;
institutions of further education;
vocational education lyceums;
schools;
military schools (naval), cadet corps;
music and art schools;
centers for diagnostics, rehabilitation, education, correction.

According to the latest changes, preferential pensions in 2015 are planned to be calculated based on increased salaries teaching staff, due to an increase in special work experience. If this proposal of the Ministry of Labor is approved by the Government, this will lead to the fact that pensions for specialists in the educational sector will be assigned on general terms only from 2030.

Latest changes regarding early retirement of health workers

A preferential pension for this category of employees is assigned subject to their achievement of 30 years of work experience (in cities, urban settlements, villages). If we take only rural areas, then they must work for 25 years, and provided that the required deductions of the corresponding contributions to the Pension Fund are made, their retirement age does not matter.

The general rule determines whether a year of work experience corresponds to a specific calendar equivalent. Unlike teachers, medical staff's workload (hours worked) does not affect the credit for seniority. However, there are a number of exceptions, namely:

for rural medical staff, a year of work is equivalent to 15 months of experience;
for medical personnel of scientific institutions, naval hospitals, medical universities, emergency (emergency) teams, a year of work is equivalent to 18 months of experience.

The corresponding Resolution determines the list of positions held by health workers from municipal, private, and government institutions who can retire early. These include:

It also lists the types of institutions in which working medical staff form their length of service to calculate a preferential pension, namely:

social service and rehabilitation institutions;
all hospitals, clinics, outpatient clinics, clinics, laboratories, hospitals, dispensaries;
medical detachments, hospitals, companies;
maternity hospitals, nursing departments, obstetric centers, antenatal clinics;
sanatoriums, dispensaries, health resorts;
anti-plague centers, medical units, disinfection stations;
ambulance stations, blood transfusions, hospices.

In addition to working hours, days of temporary disability, training for advanced training, annual, maternity leave(except for parental leave).

Special assessment of working conditions

It has replaced workplace certification; starting this year, all companies without exception are required to conduct it. However, in some situations a deferment is acceptable. This special assessment has its own methodology, approved Russian Ministry labor. It may not yet be carried out by enterprises that have valid results from previous certification. This is acceptable provided there are no new jobs or a new technical process.

Another reason for conducting a special assessment is working employees who have the right to early exit to retire. Based on its results, the admissibility and optimality of working conditions are determined. If everything is within normal limits, there will be no need to pay additional insurance premiums.

A special assessment is required to be carried out once every 5 years (at least). This period is counted from the end of the previous certification. If, for example, it was carried out before 2014, then five years are counted from the date of its completion. In a situation where the company has never previously carried out this assessment, and was released in 2014, then this year it is mandatory.

Rostrud recommends that all companies that do not have valid workplace certification results do not delay this. Otherwise from 2016 maximum size the fine for the lack of a special assessment (certification) will increase to 80 thousand rubles. for a primary violation and 200 thousand rubles. - when repeated.

You should hurry up and check in places with harmful, dangerous working conditions. As for the rest, for example, office spaces, the special assessment can be carried out in stages, but will have to be completed before December 31, 2018.

Algorithm for conducting a special assessment of working conditions

It includes 4 stages:

Creation of a commission and approval of the schedule. First, a governing order is issued, which approves the assessment schedule and the composition of the commission. This includes: a labor protection specialist (instead there may be the director himself), a representative of the trade union and other workers. A prerequisite is an odd number of commission members (3, 5, etc.). The head of the company is its chairman. The activities of each member of the commission and the deadlines must be spelled out. For example, compiling a list of jobs can be done by an employee who previously conducted certification. Before starting, you only need to write down the timing of the preparation of the required materials necessary for conducting a special assessment, the general timing of the entire event. The schedule for certification of certain workplaces will be known only after the conclusion of an appropriate agreement with the company conducting the assessment.
Compiling a list of jobs. This commission generates a list of those jobs that need to be assessed, and a list of similar ones (where employees of the same profession, position are employed, and also where the offices are of the same type: with the same heating, air conditioning, lighting, etc.). Their number should not exceed 20% of the total. For example, out of 10 places you need to evaluate only 2 similar ones. The main difference between the previously conducted certification and the special assessment is that the objects are also office workplaces (for example, if the staff only works on computers and office equipment). Only the jobs of remote employees do not require assessment.
Conclusion of an agreement and transfer of documents. All jobs on the list are assessed by experts from a special organization. Next, you need to collect and then transfer to them job descriptions, equipment certificates, technical documentation, etc. At the end of the procedure, the appraisal company generates a corresponding report, which is endorsed by experts and commission members. In a situation where there are those who disagree with the results, they have the right to put their exclusive opinion in writing, which is subsequently attached to the report.
Submitting a declaration of conformity. It is drawn up regarding workplaces that meet normal indicators of harmfulness and danger, and then submitted to the labor inspectorate no later than 30 days, starting from the date the report on the special assessment was endorsed by the chairman of the commission. The declaration is valid for 5 years. When saving normal indicators according to occupational safety, its validity period is automatically extended.

Everything related to the special assessment The company has the right to take into account expenses, according to official data from the Ministry of Finance of the Russian Federation. They must be justified and documented.

As for the validity, we can say with confidence that the company cannot avoid such expenses, since the event in question is mandatory. You can easily order this type of service from accredited companies, which themselves set their cost, which means that the employer will not be able to influence the price in any way. In this regard, if the company has a certificate of completion of work or an appraiser’s report, it has the right to write off the entire cost of this event.