Purpose. To increase the energy and economic efficiency of heating coal mines with infrared heaters through energy saving measures, taking into account the dynamics of the discount rate. To achieve this goal, the task was to conduct an energy audit of the heating system of the mine during its reconstruction according to an improved method, taking into account the dynamics of the discount rate and measures that are not feasible at the same time. Methodology. When using infrared heating systems, local heating of the working area is provided. As a result, the necessary temperature conditions in the mines are maintained and there is a possibility of creating a local microclimate. A multifactorial experiment was performed and the research results were graphically and analytically described. Furthermore, the method of energy audit, taking into account the effect of complex interaction of factors and the dynamics of the degree of discount, is applied. Findings. According to the results of the experiment, a nomogram of the temperature regime of the irradiation area with an infrared heater was constructed, which was approximated by the analytical dependence. The optimal profit from the introduction of energy-saving technologies during operation is EUR 379.2 under the following conditions: replacement of the heating system from stationary to variable with automation; installation of a different number of infrared heaters NL-12R with power Q 1200 W each; application of the effect of complex interaction of factors. Originality. The conducted energy audit of the radiant heating system with the use of infrared heaters during the underground reconstruction showed that non-stationary heating is efficient because it saves energy and has the lowest payback period. Practical value. The expediency of using infrared heaters in variable mode in both energy and technical and economic aspects has been proved. These measures will provide comfortable conditions in the mine and have a significant economic effect.