FSS Credit system. Pilot FSS project: Direct payments from the Fund. Who should take the calculation in the FTS

A test unit (or loan) is a universal unit for measuring the volume of the educational program.

The test unit reflects how much time should spend the average student to master the proposed material, perform the proposed tasks, respond to asked questions, read additional literature and Internet resources and so on. It is taken into account both the work of a student in the audience, with a teacher and self-preparation.

In HSE, one credit unit (credit) is equal to 38 academic hours. One academic hour in HSE is 40 minutes. Thus, one credit unit (credit) is a little more than 25 astronomical hours.

For example, a term paper, estimated in the curriculum in 5 test units (loans), will be carried out by the average student about five full days (25 * 5 \u003d 125 hours), provided that it will not sleep, eat and distract to other activities. Since the described is hardly possible, the student who sees in his individual plan with a course work in 5 loans can roughly determine what to work on good text term paper It will be within 25 days, if he can allocate at least five hours per month for the course.

The standard volume of one academic year on higher education programs is 60 loans.

The master's degree student will receive if not less than 120 credits. The bachelor's degree is assigned if the student coped with 240 loans during the university study.

Russian Federation uses the most common B. Europe ECTS System (European Credit Transfer System, European Loan Revolution System (Restart). Our credit units are comparable in duration and meaning (accounting for all student's academic work - both in the audience and at home) with European universities.

The tower reloads the results of students received by them in foreign universities - as within

If the organization is not reorganized and is not liquidated, in the corresponding calculation field you need to put a ditch.

Accounting for insurance premiums: reporting / settlement codes

RSV: Presentation site codes

Depending on who and in which IFNS represents the calculation, in the field "at the location (accounting) (code)" of the title sheet of calculation, you must specify one of the following codes (Appendix No. 4 to order, approved by the order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected] ):

Accounting for insurance premiums: Tariff codes

The payer of insurance premiums must point out the code of the insurance premiums applied by it. This code is reflected in line 001 of Appendix No. 1 to section 1.

All tariff codes are shown in Appendix No. 5 to order, approved. Order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected] For example, a payer of insurance premiums, using the OSN and paying contributions by the main tariff, in this line should reflect the code "01", and payers for the USN, also using the main fare of contributions, is the code "02".

Keep in mind that tariff codes "21" - "29" are not used when filling out the line 001 of Appendix No. 1 to section 1.

In addition, it is important to note that if several tariffs were used during the reporting / settlement period, it should include so many applications No. 1 to section 1 (or only individual subsections of Appendix No. 1 to section 1), how many tariffs were used during this Reporting / Estimated Period.

The tariff code is also reflected in the Count Graphs 270 of the calculation. These graphs indicate the code corresponding to the tariff, which is applied by the payer to payments to workers, taxed contributions for complearities (Art. 428 of the Tax Code of the Russian Federation).

Single Calculation of Insurance Contributions: Code of Document Codes

The code of the type of identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in the information of personalized accounting, you reflect the passport data of the employee who is a citizen of the Russian Federation, then in line 140 you need to specify the code "21". If the employee passport data is reflected - foreign citizenThis string is set by the code "10".

All codes of species certifying identity are contained in Appendix No. 6 to order, App. Order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected]

Calculation of insurance premiums: insured person codes

In columns 200 of Section 3, the payer of insurance premiums should indicate the category of the insured person in respect of which the information of personalized accounting is presented.

Categories of the insured person are contained in Appendix No. 8 to order, approved. Order of the FTS of 10.10.2016 No. MMB-7-11 / [Email Protected] So, for example, if the employee refers to the category of persons on which the mandatory pension insuranceand benefit insurance contributionsThis employee, in order to fill the calculation of insurance premiums, is assigned the code "HP".

RSV: Other codes reflected in the calculation

In addition to the above information on insurance premiums, the following information is reflected in the encoded form:

The project "Direct Payments" has been extended until 31.12.2020. It started in 2011 in the 2 regions, by mid-2015 he was already participating in 14 subjects of the Russian Federation, and from 01.07.2016 6 more added 6: Republic of Mordovia, Bryanskaya, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk region (Decree of the Government of the Russian Federation ).

From July 1, 2017, new regions will join the pilot project of the FSS: new regions will be joined: the Republic of Adygea, Altai, Buryatia, Kalmykia, Altai and Primorsky Krai, Amur, Vologda, Magadan, Omsk, Oryol, Tomsk Region and Jewish Autonomous region.

In the pilot regions, employee benefits are not paid by the employer, but directly to the FSS (see Decree of the Government of the Russian Federation of 04/21/2011).

Lenar Shakirov,

head of the Naberezhninsky branch number 9 GU - Regional branch of the FSS of the Russian Federation in the Republic of Tatarstan

With the traditional FSS scheme, it works with organizations on a spent principle: the benefits of the employee pays the employer, and the Foundation lists the policyholder between the sum of insurance premiums and the amount of benefits paid by him. In the pilot regions, the employer is practically excluded from the payment payment scheme, its obligations include only the presentation of relevant documents in the fund's branch. At the same time, the size and formula for calculating benefits remain the same. Only the scheme for the interaction of the Foundation with the employer and the insured is changing.

Insurance premiums for compulsory social insurance are no longer reduced by the amount of expenses produced, but are paid to the FSS in full. Payment of the first three days of temporary disability, as before, is made by the employer due to own funds.

New data presentation scheme for paying benefits

Direct payments: step-by-step algorithm for accountant

1. Receiving documents in the insured

An employee must submit to the employer of disability and application to receive a benefit no later than 6 months after the offensive insurance case.

Advantages and disadvantages of a new payment payment scheme

Elena Krivosheeva,

deputy Head of the Insurance Department in case of temporary disability and in connection with the motherhood GU - Samara Regional Office of the FSS of the Russian Federation

Transition to new system Payments benefits are designed to reduce the likelihood of insurance fraud, eliminate non-payment of benefits when the company has an account arrested, it is in the bankruptcy or liquidation stage. Since, firstly, financial condition A number of organizations does not allow payments to temporary disability on time. And secondly, cases are common when enterprises are eliminated during the period "maternity" holidays. In addition, we expect, as a result of the implementation of this project, a document flow between the Foundation, the Insured and medical institutions will be easily.

Table. 1. Advantages and disadvantages of payment of benefits on the reconnaissance and scheme of "direct payments" for all participants in the process *

* The editors of the magazine thanks for the information provided regional offices and branches of the FSS of the Russian Federation in the cities of Nizhny Novgorod, Naberezhnye Chelny, Elabuga and Samara.

Are there difficulty?

FSS specialists noted that one of the problems in the appointment of benefits for a new scheme is a lack of information on the actions from insured and insured persons.

- At the beginning of the year, in our regional department, a lot of letters came from insurance companies from major city-forming enterprises in which concerns were expressed about the increase in the timing of the payment. There were also requests to exclude one or another urban district from the participants of the pilot project on the territory of the Samara region, "Elena Krivosheev says. - Gradually, in the process of studying the regulatory documents and clarifications of our specialists, an understanding of the thoughtfulness and effectiveness of the new payment payment scheme has come. Weight argument became the fact that all financial risks Insured in terms of the implementation of social obligations to employees takes on the FSS, and in the conditions of the crisis economy, this is especially true.

- the term of submission of documents to us - only five calendar days. It is alarming insurers, "says Ksenia Somov. - I think that at the first stage, problems with the terms can really be, even though for all the policyholders, the Foundation staff conducted training seminars. Such problems with large enterprises with a large number of insured persons and enterprises with branches beyond the Republic of Tatarstan are especially likely. Insureders are also concerned about the methodology for filling out electronic registries and forms of statements by employees.

In addition, the FSS specialists noted that the late shift of the insured women's documents when changing the surname entails the refund of payment documents from credit organizations and delay in receipt of benefits. Below employees of the FSS respond in detail on common issues of insurers.

How are the benefits of employee benefits that are on child care leave?

Lenar Shakirov: Persons who, at the time of the beginning of the implementation of the pilot project "Direct Payments" are on leave to care for the child until they reach the age of 1.5 years and will use this vacation after July 01, 2016, you need to contact the employer with a statement to transfer benefits on the prescribed form . After the initial appeal of the policyholder with the package of documents, the subsequent payment monthly benefit In the care of the child, the insured person is carried out by the FSS from the 1st to the 15th day of the month following the month for which such a guide is paid. When circumstances entailing the cessation of payment of benefits, the employee is obliged to immediately notify the employer or a branch of the Fund paying.

Irina Sheveleva: When the project was launched in the Nizhny Novgorod region, many women who had a child care allowance were appointed until July 01, 2011 (the start of the pilot project "Direct Payments" in the region. - Approx. ed.), did not know about the need to issue applications for benefits. It was difficult to find them in the summer period, and with the onset of autumn, on returning to the city, numerous questions arose, because for two or three months they did not receive benefits. In order to avoid such situations in the regions where the project starts in July 2016, we recommend employers to inform our employees in advance.

Where will the assured benefits be translated?

Lenar Shakirov: The benefits will be listed on the facial accounts of the insured persons open in credit institutions, including banks, or postal transfer at the address specified by the recipient. The details that will be transferred to the benefits should be indicated in the statement of the insured. Those who wish to receive cash with the help of bank cards will need to clarify the 20-digit number of the personal account to which it is attached bank card. The room can also belong only to the recipient.

Where the insured should receive a reference 2-NDFL?

Ksenia Somova: This is one of the most significant changes. Prior to the implementation of the pilot project of reference 2-NDFL individuals Received at the place of work. However, when calculating benefits, we will list and taxes, and now the employer will not have full information about the amount of taxes paid. Therefore, the insured should apply for these documents to the branch of the territorial bodies of the FSS of the Russian Federation at the place of registration of the employer.

Irina Sheveleva: Help 2-NDFL is applicable. An application for reference to the amounts of paid benefits is issued in arbitrary form. It is necessary to specify the name, SNILS, passport details, the full name of the employer, the address of the insured. If it is impossible to obtain this certificate, it may personally be directed to the insured person by registered letter with the notice.

There are several ways to get 2-ndfl:

1. The insured person can personally contact the branch at the place of registration of his employer.
2. Send by mail the application for granting required reference In the branch at the place of registration of the employer.
3. To contact the place of registration of the employer may be a representative of the insured person with a power of attorney decorated in simple writing.
4. Also, the application can be sent to the email address of the branch.

Table. 2. Difficulties in submitting electronic documents on the new scheme and their solution using special services

Academic watches, credit units and student training models and students

Federal Institute for Education Development (Firo)

In publications recent years The author has repeatedly applied to the topic of speaking units and practical aspects of their use in educational and software documentation in the coming transition to federal state educational standards (GEF), implementing a fundamentally new standardization paradigm in Russian vocational education. These publications are widely known, accessible and enjoying attention not only among employees of the Higher School, but also institutions of secondary and initial vocational educationSince it was originally assumed that in the new standards, the labor-intensiveness of the development of educational programs for all levels of vocational education will be set in credit units. This intention answered the main goal of the introduction of test units - to ensure the formation of new, adequate tendencies of the development of education mechanisms for fixing the results of training, their accumulation and recognition to assign qualifications within the framework of the concept of continuing education throughout life. The appropriate projects of the FGE layouts were presented in the Ministry of Education and Science at the end of 2006 and if the transition to test units in the Higher School did not cause doubts - he was preceded by a rather long and large-scale experiment, then in relation to institutions of primary and secondary vocational education (NGOs and SPO) The employees of the ministry arose concerns, the essence of which came down to the phrase "We all confuse." As a result, a decision was made, as before, set the standards for the complexity of the development of students and students of educational programs in GEF NGOs and the SPO not in the credit units, but in academic hours.

The decision made noticeably reduces the importance and integrity of the idea of \u200b\u200btransition to credit units in new GEF, nevertheless, it should be agreed that the grounds for doubt were. And the point is not that the system of primary and secondary vocational education and its pedagogical frames are not quite prepared for working with credit units. As the experience of holding the author of seminars in the Firo training center, the heads of NGO institutions and the SPOs are experienced specialists who understand the need and showing readiness to use credit units. According to the author, the transition to the use of test units is contained by the lack of detailed and clear regulatory documents and developed on them approved by the Ministry of Recommendations and practical manuals. As a result, educational institutions are mainly mostly universities for themselves develop certain rules for which they are preparing to work and are already working with credit units.

Acquaintance with publications covering these developments, shows that there are often gross distortions of the meaning and appointment of test units. Many authors do not distinguish between the term "test units" and "system of test units", in determining the laboriousness of the discipline in the credit units propose to take into account its "complexity" or "importance", which is the most common mistake noted in the methodological guidelines for the European System Translation and accumulation of loans (ECTS) ", to which Russia is focused on both the basic in connection with the obligations taken by himself within the framework of the Bologna Process to the European Space of Higher Education (EVO). You can also specify a number of errors, and sometimes deliberate distortion, the purpose of which is to simplify and reduce the cost learning process and control procedures. At the thematic conferences, representatives of universities with pride say that they are no longer obligatory at the end of the semester, and the study of disciplines may not be completed on the 21st, but on the 18th or even 16th week, etc. similar "innovations ", Argued by the transition to the university on the test units, fairly worried many teachers and really pose a threat to the quality of education. And of course, not in the system of credit units, which in successful universities is fairly considered and has already established itself as genuinely innovative system of organization of the educational processpromising to become an effective component of intrawood systems to ensure the quality of learning. In the proposed article, taking into account the experience gained in conducting training sessions on credit units with teachers of professional educational institutions of various levels, the author puts the task of drawing the attention of readers to the most common mistakes and errors, compare the features of the traditional "student learning models" and similar The European model, which will continue to be called "the EPO model" - a model of the European Space of Higher Education; Once again, clarify the essence of such concepts related to these models, as an "academic hour", "CANCING unit", "System of test units".

System of credit units

In foreign educational systems equivalent russian term "CANCING UNIT" is the term "loan". For the first time, loans (credit hours) were introduced at US universities in the framework of the liberalization process of university education. The introduction of loans in the US university education was primarily due to the need to conceptual restructuring of the organization of the educational process, giving it completely new qualities: genuine academic freedoms, individualization, objectivity of control and assessing students' achievements. susceptibility to improving and diversifying educational technologies. A new type of training process was called "Credit-System". Note that the main features of this system originated and were worked out in the middle of the last century at Harvard University, the quality of education in which no one is in doubt.

The most important functional element of the loan system (in the Russian version of the test units), distinguishing it from traditional for Russian universities of a flow-group training, is an individual oriented organization of the educational process, the transition to which requires Refuse the formation of student learning groups, sustainable in composition during the entire regulatory period of training. In the system of test units, training groups are formed to study semester disciplines (exchange modules) at the beginning of each semester in accordance with the choice of disciplines and teachers made by students. This ensures the conditions for genuine individualization of curricula, schedules, educational trajectories, academic and other students' mobility.

The transition to the system of credit units in Russian higher education has been implemented for several years under a broad experiment, in which more than 60 universities take part. Universities participating in the experiment Much was done, but so far, unfortunately, none of them decided to do the main thing - to abandon the formation of sustainable learning student learning groups and move to an individual-oriented organization of the educational process, and not in the master's level, not in By absentee education - the first positive changes were outlined here - while at the most massive level of higher education - the level of training of bachelors and specialists, where such a transition would provide a truly high-quality leap in the development of Russian higher education.

The future is undoubtedly the system of credit units, which is new for Russia and so far a truly not developed form of organization of the educational process. At present, in the framework of the transition to the federal state standards of a new generation, a much more modest task is worth a much more modest task: to learn how to use credit units to calculate and plan the complexity of educational programs and student learning loads.

Credentials and academic hours

Like the "academic hour", the "test unit" is a unit of measurement of the complexity of academic work, but a significantly more consistently focused on the work of the student, and not a teacher. Between credit units and hours in all international and national systems Installed equivalence ratio. For example, in US universities, the credit unit approximately corresponds to 60 hours of students' academic work *. Recommended in the framework of the transnational project TUNING The recommendation for the European Space of Higher Education establishes the correspondence of the dimension of the credit unit of 25-30 hours. The methodology recommended by the Ministry of Education of Russia in 2002 established for Russian universities the norm of compliance of one credit unit of 36 academic watches.

The simplicity of these relationships gives many reason to believe that the transition from the clock to the credit units envisaged by new Russian educational standards is reduced to a simple intention to replace the part of the time consumption of the "hour" to a larger "credit unit". This is how many treat this innovation, seeing in it only a simple way to bring our educational standards, programs and documents on education in shape to the general requirements for the European Space of Higher Education created under the Bologna process.

Credit units do not replace and do not cancel hours. Both categorization units are closely related to each other, together, but their functions and appointments in the standardization and design processes of the educational process differ significantly.

Credit units characterize the complexity of mastering students of the educational program and individual disciplines as a whole, taking into account all components, including audited and independent work Students of various types Practices, intermediate and final certifications, etc. But the complexity of each of these components must necessarily have an hourly measurement. At the same time, the total hour labor intensity of all components should approximately comply with the defined via standards (for example, 1 test. Used. \u003d 36 AK. Hours) An hourly equivalent of the labor-intensity of the educational program (discipline) in general.

When conducting classes with listeners of advanced training courses in the Firo training center, the author, paying attention to the difference in the functions and appointment of two labor-intensity indicators - the "CARD unit" and "hour" - uses the following analogy. Indicators of the complexity of the program as a whole and the components of its elements (cycles of disciplines, disciplines, practices, etc.) expressed in the curriculum in the credit units in accordance with the instructions of the GEF, can be interpreted as pointers of the capacity of "empty vessels"which in each educational institution is still to "fill out" the complexity of the audit training and actions performed in the process of independent work. "Filling vessels" hours of training load is carried out in the process of developing a working program, when a specific curriculum calendar is established; Forms of training and educational technologies are selected; The distribution of the academic time fund between the audited load and the time retributed to independent work is carried out; The composition and number of audit training sessions, the composition and charts of the weekly fulfillment of tasks for independent work, the types and complexity of control measures, etc., all these actions are carried out in accordance with the procedures for the education system with regulatory rules, whose combination is determined by the " model training model of students and students. " Features and differences in the traditional Russian model and the EPO model will further be considered in detail. Here, we note that the Russian model is to a lesser extent than the EPO model, it provides transparency for achieving compliance between the labor-intensive curriculum as indicators in the credit units and their actual "filling hours of students' training load." As a result, "empty vessels" filled in the process of developing working programs "clocks of the planned laboriousness of its individual elements" may be provided, as crowded, programming the overload of students and students, and partially filled out, which leads to retreat from the requirements of the educational standard, as will Further, in Russian educational practice - often to a very serious retreat.

An important feature of the use of test units is that in the process of developing a working program, it is usually unable to ensure accurate conformity between the time-consuming values \u200b\u200bobtained by the summation of the characteristics of the components of the components of the elements, and the time equivalent of the complexity of the program as a whole, the multiplication of its labor intensity in the circulation Units on regulatory value hour equivalent of a test unit. For example, the regulatory value of the time consuming of a four-year bachelor's training program established by the GEF project is 240 credit units, which corresponds to 8640 AK. o'clock (36 * 240). In practice, the complexity of four-year programs developed in accordance with the requirements of state educational standards of the second generation (GOS-2) declared in the curricula and working programs developed in accordance with the requirements of the state educational standards of the second generation (state-2) differ and usually stacked in the range of 8,200 - 8900 AK. hours. It follows from this that the values \u200b\u200bof the specific weight in the clocks of one credit unit for the implemented universities of the bachelors' training programs may differ within the range from 34 to 37 AK. hours on one credit unit. Thus, the time equivalent of a test unit must be installed not one, but at least two parameters: the average "hour equivalent of a test unit", which can be used for enlarged calculations, and the "permissible deviation frame" defined by the upper and lower values.

Hour equivalents of the test unit

Russia when moving to new educational standards, like other European countries, which joined the Bologna Declaration, focuses on the use of test units, the dimension and procedure for the application of which is determined by the document for whose name - European. Credit. Transfer. System. (Ects.) - In Russian, the "European Translation and Accumulation System" option is considered preferred.

The development of ECTS was launched in 1989 in the framework of the Erasmus Student Mobility Development Program as a tool to ensure the recognition of students' training periods abroad by transferring loans. It is appropriate to note here that translated from the British basic value english word. "Credit" corresponds to the Russian word - "Trust", from where the term "accreditation". Currently, ECTS has been used as an ECTS loan system in more than 30 countries and is used in more than one thousand higher education institutions in Europe.

ECTS is based on the basic principle: 60 credits correspond to the training load (the amount of academic work), the student of the day form of training during one academic year.The study of the student's student in ECTS is not measured in academic, but in working hours.

The complexity of annual educational programs in many European countries varies in the range of watches per year, which corresponds to the dimension of the loan (credit unit) of about 25-30 working hours (hereinafter).

· The duration of the school year - (34-40) weeks;

· One loan - (25-30) hours of training load;

In tab. 1 shows relations for the traditional Russian model, which determine the average equivalents of the performance of educational programs, expressed in hours and test units.

Table 1

Basic ratios defining hour equivalents

cANCING UNIT in GOS-2 and GEF

The relationships in Table 1 satisfy the current recommendations of the Ministry of Education of Russia, the basic principle of ECTS (1 account. Year - 60 zac. Un.) And the current Russian standard of maximum weekly student loads in 54 AK. hour a week. The average duration of the school year is adopted to be 40 weeks - the maximum value from the range of values \u200b\u200brecommended for the EPO will be taken.

We draw attention to the fact that in the above-mentioned European documents are not used by the terms "academic hour", "Astronomical hour". Student's learning load in ECTS is measured in working hours and is defined as " real time, necessary to fulfill all planned types of training activities, namely: visits lectures (We emphasize - not the amount of lecture ak. hours), seminars, laboratory classes, as well as performing independent work; Preparation of projects, dissertations, passing exams, etc. ". This is explained by the fact that European standards defined in working hours, implies the inclusion in these hours and time of sanitary and technological breaks (the transition from one audience to another, pauses during the transition to the fulfillment of the next tasks in the process of independent work, etc.).

Taking into account the duration of such interruptions (in the practice of Russian universities from 5 to 20 minutes after the next academic hour), we can assume that the regulatory number academic hours prescribed standards to fulfill all the designated educational program of species learning activitiesIn fact, it can be equal to the corresponding number astronomical clocks (in ECTS terminology - working hours). In this way, in determining the standards for the complexity of students' academic work for conceptually new GEF It would be possible to abandon the practice of using the concept of "academic hour", while maintaining it only as an attribute of intravourism calculations of the learning load, especially since the duration of the academic hour for auditing classes in Russian universities is now varied (in some cases from 35 to 50 minutes) . Measurement in academic hours of the extracurricular part of the student load in most cases does not make sense and is practiced only sometimes in military, artistic and some others educational institutionswhere independent work can be carried out in the training academic hours provided by the schedule under the guidance of teachers.

In tab. 2 The ratios for the EPO model adapted to the Russian conditions connecting indicators of the complexity of educational programs in hours and credit units with a weekly workload of students expressed in working hours are pronounced in working hours. Ratio B.
Table. 2 Satisfy the basic principle of ECTS: "1 Uch. Year - 60 Zac. units. ". Taking into account the high standards of the weekly student learning load traditional for Russian education, to determine the standard of weekly learning load of students, the maximum values \u200b\u200bfrom the ranges agreed for the EPO ranges were taken: "1 uch. Year - 40 uch. weeks "and" 1 zac. units. - 30 hours. "

table 2

Relations for the EPO model connecting watch

accounts equivalents with an indicator

weekly learning load

Thus, the following related regulatory indicators of educational programs and training loads can be determined for the organizational indicators of educational programs and training loads to the Russian conditions: the test unit is defined as an average of 30 hours of student's academic work at the minimum duration of the school year in 40 weeks; The maximum weekly scope of the student's academic work is 45 hours with the total annual labor intensity of the disciplines studied in the daily form of training during the school year in 60 credit units.

As already mentioned, taking into account the specifics of measuring the complexity of academic work in test units when setting standards, the "framework of permissible deviation", "width", in the general case, can be taken equal to 10% of the main values. Then the actual duration of the school year in the curriculums of various universities could vary from 40 to 44 weeks, the weekly load of students - from 40.5 to 45 hours, and the time equivalent of the test unit could be specified similarly to European in the framework:

1 Credit unit --- 30 hours of academic work

At the same time, the value of the standard "1 ZACH. units. \u003d 27 hours \u003d 36 AK. hours »
It can be focused on the traditional Russian model of calculation and the formation of training load in academic hours, and the value of the standard "1 ZACH. Unit \u003d 30 workers' hours "- an EVO model adapted to Russian conditions, which could be used by universities, ready to calculate the complexity of educational programs and plan their implementation in accordance with approaches and practices used in the European Space Education.

The specified relationships demonstrate the formal comparability of the models under consideration, which allows the introduction of GEF to allow educational institutions along with the traditional use of the EPO model adapted to the Russian conditions, which would answer the main goal of introducing new educational standards - to solving the task of the internationalization of Russian vocational education based on a pan-European understanding of professional education levels , approaches to the implementation of a competence approach in the formation of education goals, calculating the complexity of the development of educational programs and its concretization in the training load of students and students. It is in the latter that the traditional Russian model is fundamentally different from the EPO model.

Features of student training models and students

The most important feature of the student training model and students in the EEGO is mandatory ensuring that the labor intensity of training modules and the appropriate training load of students in hours. In the Russian model, this condition is usually carried out only with respect to audited hours of training load and it is often formal - everyone knows the problem of a low attendance of audit classes, especially students of senior courses.

In the EPO model, every minute of academic times, planned for independent work of the student, is considered as equivalent to significance of a minute of time of audit classes. When designing the educational process, the EPO model is carefully calculated by the entire rone student of the study time, including not only audit hours, but also hours allocated to the independent work of students, including the fulfillment of creative and research assignments. The distribution of hours of training load between audit and independent work varies on disciplines and determined by the teachers with teaching techniques and educational technologies. The time allocated to independent work for each discipline is distributed evenly for weeks of semester. For each discipline before the start of the semester, students receive an analogue of a document called our work program. Working programm Contains the defective task plan for independent work - usually from the second to the sixteenth week. The time budgets for the implementation of weekly tasks for each discipline are determined by teachers to be minimized and known to students. For weekly control and assessment of current independent work of students responsible for these teachers, the audience is allocated for the entire semester at the rate of approximately 40% of the planned weekly Foundation for the independent work of the student on the relevant discipline. In the highlighted audiences, teachers (weekly, every two weeks) are found with each student for check and evaluations Results of independent work for every week. This work enters the hours of paid teacher training workload. Used as individual and collective forms of control: interview, survey, testing, testing, etc. Accrued by the teacher for the implementation of each study assignment scores on the results of the semester are summed up in accordance with the rules used in the university, the ballest rating assessment system and significantly affect The final assessment of the student on the discipline, which increases the responsibility of students, ensures the regularity and effectiveness of their academic work during the semester.

In the aggregate, the listed features of the organization of the educational process in the EPO model provide the possibility of achieving close compliance with the regulatory and actual learning load of students With any ratio between the clock audit and independent work. Thanks to this, in foreign universities in recent decades, there has been a tendency to get a higher redistribution of the study time fund in favor of independent work, which contributed to the ever-increasing opportunities for use in the formation of computer, information, telecommunication and other modern educational technologies.

With a loaf to foreign educational practice in russian education Since the beginning of the 90s, the slogan was extended and began to be implemented: "Let's, like them, to divert more time to independent work." In fig. 1 reflect the main stages of the implementation of this
slogan.

In the educational plans of universities operating until 1994, the standout of the student's weekly learning load was as now, 54 AK. An hour, but was distributed between the audit and extracurricular work in the ratio of 36:18. The training was conducted on well-established standard curricula and classical textbooks prepared by leading scientists who really worked in science and economics. The system of lectures, seminars, homework on disciplines, practices, course and thesis designs provided the preparation of highly qualified specialists for all branches of science and economics for all branches of science and economics.

It was during this period that until 1994 - sets of tasks for independent work on the main professionally formative disciplines, the empirically established total weekly complexity of which was to be roughly about 18 AK. Hours per medium student - and those at that time were predominantly the best graduates of high school. Learn in universities was difficult. Self-study work on weekends and on weekdays was an ordinary practice for students of engineering and natural scientific specialties.

Traditional Russian model

36 a. h. until 1993 18 a. h.

32 a. h. 1994 (state. h. 4, h.

27 a. Part 2000 (state. Part 5, h.

Fig. 1. Traditional Russian model - Dynamics of the redistribution of the academic time fund

It should be noted that then, as well as now, in most universities there was no planning practice and calculating the time required for the implementation of each study assignment, similar to that described above for the EPO model. Therefore, the study time fund allocated for independent work of students in the traditional Russian model
In fig. 1 is presented in the form of a certain "foggy cloud". As shown above, in the model of the EPO, which is fundamentally and distinguishes it from the traditional Russian model, "the" clear sky ", both in the" clock of audit schools "and in the Sector of Students Self Work.

In 1994, with the introduction of state educational standards of the first generation (state-1), the first step was made in the direction of reducing the time of audit classes. Of the total weekly audited learning time fund in 36 AK. The first 4 AK was sent to the "foggy cloud". hour. In 2000, with the introduction of the state-2 there, another 5 AK was translated from the audit hours fund. hours.

And whether something was done in order for the increasing fund of extracurricular time to be filled with additional academic work? With this question, the author appealed to many methodologies of universities. Some remembered that in regulatory documentsIntroducing educational standards, universities were prescribed to "create conditions for use of additional time for independent work." It concerned the operation modes of libraries, computer classes, creating additional conditions in student hostels, etc.

Questions about whether new additional tasks on disciplines were introduced or old typical tasks were reworked in order to increase their laboriousness, none of the respondents could remember anything. For example, according to the "Theoretical Mechanics" discipline, students under 1994 were performed by three traditional tasks in the semester. Approximately the same tasks are performed now. Also on other professionally important disciplines. Thus, there is a reason to believe that the total weekly labor intensity of independent work of students at best remained the same as was until 1994. It follows from this that the total actual labor intensity of the five-year educational program
From 1994 to the present decreased by 1800 AK. hours (200 school weeks of 9 AK. hours) is an almost annual part of the school time of the five-year educational program (40 weeks of 54 AK. hour \u003d 2160 AK. hours).

It is like the actual cutting of the content and volumes of training programs perceived many university teachers a reduction in the standards of the audit load, which was accompanied by the introduction of state educational standards of the first and second generations. And what guided the authors of educational reforms? Many believe that in the difficult 90s, it was very attractive to save on the department of remuneration of teachers. The reduction of the audit hours was in the interests and non-state commercial education. After all, audit classes are the most expensive part of the educational process. According to logic, it was necessary to offer universities to redistribute "saved funds", like the clock, in favor of organizing independent work. This was not done. Therefore, the main question that teachers are now asked, "trying on" on their universities an ENE training model: "Where to take hours for teachers who will develop and calculate the complexity of tasks for independent work, work in the audience, checking and evaluating the independent work of each student? "

In practice, used by specific universities in the framework of the traditional Russian model approaches to ensuring the compliance of the regulatory and actual indicators of the complexity of academic work vary significantly. Therefore, the consequences of cutting audit hours for many were different. Classical Universities in the transition to the state-2 managed to achieve the right to preserve the 32-hour audit load on some specialties - they proved that the preparation, for example, the future, the chemical scientist should be carried out mainly in the walls of university audiences and chemical laboratories.

There are universities that are considered traditionally difficult - for example, MSTU them. , always distinguished by a large amount of tasks issued to students for independent execution during the semester. Reducing audit hours in such universities made it possible to mitigate the problem of student overload. Currently in MSTU them. The total labor intensity of each task in the clock is defined, the tasks are distributed to the weeks of the semester evenly so as to prevent any underload nor the overload of students. Such practice from Soviet times is traditionally maintained in many other universities of a natural-scientific and technical profile, in educational institutions and universities of culture, in military educational institutions. Students and students of such educational institutions are tightly loaded and, as a rule, do not have the opportunity to combine study with work, at least in junior courses, on which the fundamental basics of their future professional competence are laid.

Unfortunately, in modern Russian education, the practice described is rather an exception than the rule. According to the survey conducted in some universities of St. Petersburg in
2007, to the question "How much time do you spend daily for independent work?" About 30% of students responded - "no more than an hour", about 60% of students - "no more than 2 hours." Thus, the overwhelming number of students who took part in the survey was spent on independent work not more than 12-14 hours per week, and not 27 hours on average, as prescribed by state educational standards of the second generation. And only into the pre-session and sessional period, researchers note a significant surge in the intensity of independent work of Russian students, who to some extent compensates noted above the non-blank hours.

In fig. 2 is a typical schedule of the weekly distribution of the audit and independent work of students during the semester, calculated in this specific example On the weekly load of students in 52 AK. An hour averagedly distributed between the audited and independent work in the ratio of 26:26.

The semester labor intensity of the working educational programs of the university for such a schedule in accordance with the current practice of evaluating the author is elected close to the value of 1092 AK. An hour (21 weeks of semester 52 hours). The complexity of 4-year-old bachelor programs - in 8736 AK. hours (8 semesters of 1092 AK. Hours). The complexity of bachelor programs, recalculated from the clock to the credit units in accordance with the method recommended by the Ministry of Education by the methodology, will be approximately 243 Zac. units. (8736: 36). The programs of the university correspond to the main internal regulatory requirement - the weekly load of students does not exceed 54 AK. hours, and the requirement of the EPO - the laboriousness of a 4-year training program should be 240 Zac. units.

In the framework of the current practice of implementing the traditional Russian training load model, all the above values \u200b\u200bare quite acceptable. But if graphics are in fig. 2 Consider from the standpoint of the Evo Training Load model, then we get approximately the following. The total labor-intensity of students' academic work with the 1st to the 18th week is actually no more than 750 AK. hours, instead of the 936 AK program laid in the complexity. hours (18 weeks to 52 hours) - the missing part of the planned labor intensity of the educational program is about 20% of the hours falling on the "Free Time" sector, the specificity of which in the typical chart itself causes questions. Real filling of a test unit by academic clock is no more than 28 AK. hours (750 AK. Hours: 27 Zac. Used.), (27 Zac. everyway 1.5 posts.), But not 36 AK. hours, and then, provided that all students spend on independent work just as much time, how many hours fall on the "Independent Work" sector.

Characteristic of the traditional Russian model the problem of inconsistency of actual indicators of the complexity of students of students established standards, according to many Russian specialists, is largely generated imperfection of the normatives themselveswhich for full-time learning include two main limitations: the weekly student learning load should be no more than 54 AK. hours a week, while the minimum allowable value is not established.; The recommended ratio between the hours of audit and independent work in the working programs of universities for full-time education is 50%: 50%.

Where indicates a sign of payments in the form of RSV in 2018?

A sign of payments based on insurance premiums 2018 is shown in the field 001 located at the top of the list of application No. 2 to section 1 forms of RSV, which is approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected] A sign of payments can take value 1 or 2, other not provided.

In the field 001, it is affixed 1 if the employer is located on the territory of the subject of the Russian Federation participating in the pilot project of the FSS, in accordance with which the Fund carries out direct payments to disability benefits. At the same time, employers also carry out a number of procedures (we will talk about them further).

The remaining employers are located outside the pilot project - are dominated in the specified field. The value of 2. The benefits in this case are paid according to the credit scheme. That is, the employer is initially paid in the volume established by law, and then receives compensation from the FSS (or performs a mutual offset of expenses for benefits and upcoming payments for social contributions).

The list of regions - participants of the pilot project approved in paragraph 2 of the decisions of the Government of Russia dated 04.21.2011 No. 294. Payments in a direct scheme are obliged to carry out all employers located in the territory of the region where the project is being implemented. However, if the employer is a separate division of a legal entity registered in another region, depending on the degree of independence of this unit, it can be considered or, on the contrary, not to be considered a participant in the pilot project. Read these nuances in more detail.

Pilot project and separate divisions: How to determine the sign of payments?

The following controversial scenarios are possible:

1. When separed division It works in the region where the pilot project is valid, while Jurlso itself - in the region, where the project does not work.

Will the division of the pilot project be a participant depends on whether it has its current account (and is paying from itself, separately from the head office, salary to its employees). If so, the division must be registered as a payer social contributions in the region of its location (sub. 2 p. 1 of Art. 2.3 of the Law "On mandatory insurance"Dated 29.12.2006 № 255-ФЗ). Immediately after registration, the division will be considered a participant in the pilot project.

If the unit has no account and credentials for salaries - in a pilot project, it will not participate (as it will not be a declarant in the form of the RSV, which the employer will give in its region).

2. When a separate unit operates in the region where the pilot project does not work, while Jurlso itself is in the region where the project acts.

Similarly, it all depends on the degree of independence of the unit. In this case, if he has a settlement account and payment powers wages (as a result - registration in the local division of the FNS), it will not be a member of the project. And if no accounts - it will be (as part of the head organization that works in the region where the project is implemented).

Let us now consider in more detail what responsibilities have employers who participate and do not participate in a pilot project (respectively, which put the values \u200b\u200bof 1 or 2 in the field "Sign of payments" of the RSV).

Employer participation in a direct payment system (sign 1): Procedure (and state number of)

The employer who operates in the territory of the region - the participant of the pilot project, should when the insured event occurs:

Do not know your rights?

If you agree that the allowance will be presented hospital payments, the list of these documents will be small. It will include:

• the application in the form approved in Appendix No. 1 to the Order of the FSS of Russia dated November 24, 2017 No. 578 (it indicates the details of the employee's accounts to obtain a manual);
• hospital leaf issued by a doctor.

You can get acquainted with the list of documents for other manuals on the FSS website.

2. If average value The staff of the employer for the previous year exceeds 25 people, then:

• within 5 days after receiving documents, fill out an electronic registry - according to the appropriate type of manual form from the number approved by order of the FSS of Russia dated November 24, 2017 No. 579;
• turn the registry in electronic form to the FSS (a qualified EDS should be released for a document flow with the foundation).

3. If the staff of the employer is not more than 25 people, then to choose from:

• to hand over the same registry that is required to pass large employers (if there is EDS);
• be in paper inventory accepted documents, transfer them together with this description into the territorial division of the FSS in its city.

Inventory is drawn up in the form approved in Appendix No. 2 to order 578.

Within 10 days after receiving documents in paper or electronic form, the FSS will decide on the transfer of benefits to the employee's account specified in the application.

Credit payment system (sign 2): Employer Responsibilities

The procedure for the employer who stimps in the field "Sign of Payments" to 2, completely different. He needs when an insured event (we agree that this is an employee disease, not related to industrial injury):

2. For 10 days after receiving a leaflet, calculate the hospital allowance.

3. Pay this manual simultaneously with the nearest wages (or advance).

4. Make in the form of RSV for reporting periodwhich produced a payment (Section 1, Appendix No. 3 to Him), information about it.

The condition of representing the electronic calculation of insurance premiums is the number of states exceeding 25 people.

In the general case, the expense expenses represented by hospital payments reduce the calculated social insurance premiums (paragraph 2 of Art. 4.6 of the Law 255-FZ). But if such expenses exceed contributions, the employer has the right to request a reimbursement of the corresponding deficit of its own funds. It is listed by the Foundation for 10 days, subject to the harvest by the employer necessary documents (paragraph 3 of Art. 4.6 of the Law 255-FZ), namely, those that are reflected in the list by Appendix to the Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 951n. FSS is entitled to initiate a desk or departure check With respect to the applicant, before approving the payment of compensation (paragraph 4 of Art. 4.6 of the Law 255-FZ). If the employer has to write off from its settlement accounts debts in the amount exceeding the volume money On these accounts, the reimbursement is not provided (clause 3.1 of Art. 4.6 of the Law 255-FZ).

What will be for the wrong indication of the sign of payments?

The error in specifying the right value in the field of the "Sign of Payments" forms of the RSV does not apply to the number of those that lead to penalties - because it does not lead to inclusion of the amount of contributions to be paid to the budget. If there is such an error in the calculation, it does not require the presentation of its adjustment - in contrast to the scenario, when inaccuracy leads to inclination of the amount of contributions. It is impossible this error attributed to the examples of "non-recovery or incompleteness of reflection" of information at which the refined document is also required to be submitted to the FTS (paragraph 1.2 of the Procedure fill RSV. (Appendix No. 2 to the order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected])).

Nevertheless, the employer has the right to find incorrect importance in the "Sign of Payments" field, still send the refined RSV to the FTS. It must be included, not counting proper application No. 2 to section 1, all sections of the primary calculation (except Section 3, if it is not required to specify the data on the individuality, which information is given in it) and the annexes to them.

The value of 1 in the field "Sign of Payments" RSV denotes that the employer is located in the region, which is involved in the pilot project of the FSS. If this is not the case, then in this field is the value 2. The company's branch that has a separate settlement account and the empower for paying salaries, works strictly according to the rules of the Region of the activities, regardless of the head organization.