35. The procedure for providing employees of the enterprise with special clothing, special footwear and other personal protective equipment
At work with harmful and (or) dangerous working conditions, as well as at work performed in especially temperature conditions or associated with pollution, employees are issued certified personal protective equipment that flushes and neutralizes agents in accordance with the standards approved in the manner established by the Government of the Russian Federation. Federation.
The acquisition, storage, washing, cleaning, repair, disinfection and disposal of personal protective equipment for employees is carried out at the expense of the employer.
The employer is obliged to ensure the purchase at his own expense and the issuance of special clothing, special footwear and other personal protective equipment, flushing and neutralizing agents in accordance with established standards to employees employed in work with harmful or dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution.
The employee is obliged to correctly use personal and collective protective equipment ...
Workers' personal protective equipment (PPE) must meet the following general requirements:
- prevent or reduce the impact of harmful and dangerous production factors;
- means of protection should not be a source of harmful or dangerous production factors;
- means of protection are evaluated by protective indicators;
– PPE is used only in the absence of effective collective protection.
Free overalls, safety shoes and protective devices issued to workers and employees for the protection of:
a) from pollution at work that causes increased dust emission, with substances that color and corrode the skin: lime, cement, paints, acids, alkalis, leaded gasoline, etc.;
b) from splashes of molten metal during electric and gas welding;
c) from burns and other thermal effects when working at elevated temperatures;
d) from hypothermia of the body when working at low temperatures;
e) from bodily injury while working on machines and mechanisms;
f) from dampness and moisture when working in water and when high humidity air;
g) from defeat electric shock;
h) against falling when working at height;
and from harmful effects on the eyes of light (during electric welding) and other radiation, etc.;
j) from the harmful effects of gases and vapors on the skin and internal organs of the employee.
The following personal protective equipment may be used at the enterprise:
Special clothing:
– overalls, semi-overalls;
- jackets, trousers, suits, dressing gowns, raincoats, sheepskin coats, sheepskin coats;
- aprons, vests, sleeves.
Special footwear.
Hand protection:
- mittens, gloves.
Head protection:
- helmets, helmets, balaclavas, hats.
Face protection:
– protective masks, protective shields.
Respiratory protection equipment:
- gas masks, respirators.
Protective glasses.
Safety devices:
- safety belts;
- dielectric mats;
– manual grippers, manipulators;
- elbow pads, shoulder pads.
Hearing protection:
- anti-noise helmets, earmuffs, liners.
Protective dermatological agents:
– washing creams, pastes, ointments.
The employer is obliged to ensure the storage, washing, drying, disinfection, decontamination, decontamination and repair of the certificates issued to employees. established standards special clothing, special footwear and other personal protective equipment.
When organizing work to provide employees of the enterprise with personal protective equipment, it is necessary to be guided by the following documents:
– Model industry standards for the free issue of special clothing, special footwear and other personal protective equipment to employees, approved by decrees of the Ministry of Labor and social development Russian Federation;
- materials for attestation of workplaces in terms of working conditions;
- materials for the analysis of industrial injuries and occupational morbidity for the previous period;
– Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by a decree of the Ministry of Labor and Social Development Russian Federation.
J.A. Podkopalova,
Leading Lawyer of the Contracts Department of CJSC "Open Technologies"
On June 1, 2009, the Order of the Ministry of Health and Social Development of Russia N 290n approved the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment (hereinafter referred to as the Intersectoral Rules). The document has been amended existing Rules, approved by the Decree of the Ministry of Labor of Russia of December 18, 1998 N 51 (hereinafter referred to as the Rules).
Intersectoral rules along with Art. 212 of the Labor Code of the Russian Federation establishes a number of obligations for the employer to create safe conditions workers' labor. Something similar was provided for in the old Rules. In particular, the employer is obliged to ensure the purchase and issue of certified special clothing, footwear and other personal protective equipment to employees. When supplying employees with personal protective equipment (hereinafter referred to as PPE), flushing and neutralization means, the employer complies with the norms of the current labor legislation and protects them from exposure to harmful and dangerous production factors, etc.
In connection with the introduction of changes, we will dwell in more detail on the consideration of some aspects: what are personal protective equipment; is it possible to replace one type of protective equipment with another; for whom they are intended; whether there are rules for the issuance of protective equipment and what are the internal regulations must be with the employer when issuing PPE.
What is SIS?
Means of individual and collective protection of workers are technical means used to prevent or reduce the impact on workers of harmful or dangerous production factors, as well as to protect against pollution (Article 209 of the Labor Code of the Russian Federation). Personal protective equipment, incl. foreign-made, must be certified in accordance with the Rules for the certification of personal protective equipment, approved by the Decree of the State Standard of Russia dated June 19, 2000 N 34. When purchasing protective equipment, the employer must familiarize himself with the accompanying documentation confirming that these products are certified. According to clause 8 of the Intersectoral Rules, the provision of PPE workers who do not have a certificate of conformity is not allowed.
There is no detailed list of PPE in the Intersectoral Rules, although this list was provided for in the old Rules. Thus, special clothing and footwear, as well as other protective equipment (insulating suits, respiratory protection, hearing protection, hands, head, face, eyes, safety devices) were classified as protective equipment.
Seasonal overalls and footwear
With the onset of cold weather, workers in some professions and specialties are supposed to be given warm overalls and shoes. In practice, such protective equipment is called overalls*1. They are issued to employees as a means of protection from the cold according to professions and positions, provided for by the standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment with a service life depending on the climatic zone. The period of use of insulated overalls and footwear, as a rule, is determined by the employer together with the representative body authorized by employees, taking into account local climatic conditions.
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*1 Overalls and uniforms are not the same thing. The main purpose of overalls, unlike uniforms, is to prevent or reduce the impact on workers of harmful and (or) hazardous production factors, as well as protection from pollution.
PPE intended for use in special temperature conditions should be issued to employees with the onset of the corresponding period of the year, and at the end of it they are handed over to the employer for organized storage until next season.
Signal overalls, flushing and neutralizing agents
Some categories of workers simply need special high-visibility signal clothing, designed to provide good visibility of a person when performing work in adverse conditions. weather conditions. To this species Workwear includes flare suits, overalls, vests and raincoats.
For work involving pollution, the employer is obliged to provide cleaning and neutralizing agents free of charge (e.g. soap, regenerating or restoring creams or special hand cleansing pastes). The norms of flushing and neutralizing agents and the conditions for their issuance were approved by the Decree of the Ministry of Labor of Russia dated 04.07.2003 N 45 "On approval of the norms for the free issue of flushing and neutralizing agents to employees, the procedure and conditions for their issuance."
Duty means of collective protection are issued to the employee for the duration of the work for which they are provided. They can be assigned to certain jobs (for example, sheepskin coats - at outdoor posts, dielectric gloves - at electrical installations). PPE, taking into account the requirements of personal hygiene and individual characteristics workers can be assigned to certain jobs, transferred from one shift to another. In such cases, PPE is issued under the responsibility of the heads of structural units authorized by the employer to carry out these works.
Who is PPE for?
The main regulations for the employer on PPE are the standard norms for the free issuance of certified overalls, footwear and other protective equipment. PPE is issued only to an employee holding a certain position or performing certain types of work. In addition, the name of the professions of working positions of specialists and employees in staffing(employment contract) must necessarily correspond to the names contained in the Unified Tariff and Qualification Directory of Works and Professions of Workers, Qualification Handbook positions of managers, specialists, employees, etc.
The procedure for issuing PPE
The same profession can be found in several documents of various industries, which provide for standard norms. The PPE to be issued may vary. Therefore, the employer needs to determine which industry the types of work performed at a particular workplace belong to. If the organization belongs to one industry, and the work performed belongs to another, when issuing PPE, one should be guided by the standard issuance standards in the industry where the work is performed.
In addition, the employer has the right to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve their protection against harmful and (or) dangerous factors present at the workplace, as well as special temperature conditions or pollution.
These standards, which improve in comparison with the standard ones, are approved by the employer's local regulations (collective agreement) based on the results of attestation of workplaces in terms of working conditions, taking into account the opinion of the relevant trade union or other body authorized by employees.
In this case, labor legislation is not violated: the employer seeks to improve the protection of employees from exposure to harmful or dangerous factors, as well as special temperature conditions or pollution. However, the expediency of caring for personnel should be proved, otherwise the inspection bodies may doubt the validity of the costs of purchasing overalls for workers whose positions are not in the standard industry standards. For this, the above certification of workplaces according to working conditions serves.
The employer should take into account: the issuance of PPE to employees (including foreign-made), as well as special clothing that is temporarily used by the employer under a lease agreement, is allowed only if their compliance with the safety requirements established by law is confirmed by a declaration of conformity and (or) a certificate of conformity and availability (in established cases) of a sanitary and epidemiological conclusion or certificate of state registration drawn up in the prescribed manner.
Acquisition (including under a lease agreement) and issuance of PPE to employees that do not comply with declarations and certificates that are not confirmed by them (or have a declaration of conformity and (or) certificate of conformity, the validity of which has expired) is not allowed.
In accordance with Part 3 of Art. 221 of the Labor Code of the Russian Federation, the employer is obliged to ensure the timely issuance of PPE in accordance with established standards. Protective equipment that is issued to employees must suit them in accordance with their gender, height and size, conditions and nature of the work performed and ensure labor safety (clause 12 of the Intersectoral Rules). The employer is obliged to organize proper accounting and control over the issuance of PPE to employees in deadlines.
The terms of use of PPE are calculated from the date of their actual issuance to employees. The issuance of PPE to employees and their return should be recorded in a personal record card for the issuance of PPE, the form of which is given in the annex to the Intersectoral Rules.
The employer has the right to keep records of the issuance of PPE to employees using software tools (information and analytical databases). The electronic form of the registration card must correspond to the established form of the personal registration card for the issuance of PPE.
Employees combining professions are entitled to additional PPE provided for by the model standards for a combined profession (clause 17 of the Intersectoral Rules).
The issued PPE is recorded in the employee's personal record card for the issuance of personal protective equipment.
Replacement of overalls and personal protective equipment
Sometimes, due to the peculiarities of production, the employer has the right, taking into account the opinion of the elected body of the primary trade union organization or another representative body authorized by employees, to replace one type of personal protective equipment provided for by the model standards with a similar one that provides equivalent protection against hazardous and harmful production factors (clause 7 of the Intersectoral rules). The main thing at the same time is that the replacement should be equivalent and provide full protection against dangerous and harmful production factors.
For example, interchangeable protections are:
Cotton overalls - a cotton suit or dressing gown, and vice versa;
Cotton suit - semi-overalls with a shirt (blouse) or sundress with a blouse;
Tarpaulin suit - cotton suit with fire-retardant or water-repellent impregnation;
Boots (half boots) leather - rubber boots, etc.
Documents about PPE
Industry regulations and sample instructions on labor protection are developed and approved by the relevant federal authorities executive power. In accordance with paragraph 9 of the Intersectoral Rules, the employer is obliged to ensure that employees are informed about the PPE they are entitled to. When concluding an employment contract, the employer must familiarize the employee with these Rules, as well as with the standard norms for issuing PPE corresponding to his profession and position.
Thus, according to paragraph 6 of the Intersectoral Rules, the rules governing the issuance of PPE and their handling should be included by the employer in labor contract. We would recommend that the employer still draw up a separate document on the organization, which should establish the rules and norms for issuing PPE, the procedure for issuing, using, storing and maintaining protective equipment in good condition, as well as the terms of use. If an employer wants to increase the number and types of PPE compared to model rules, the changes must be committed to this local document. This will take into account the costs associated with the issuance of overalls for income tax purposes.
Rules for the use of PPE
In accordance with Art. 212 of the Labor Code of the Russian Federation, the employer is obliged to ensure the proper use of certified PPE by employees. Paragraph 26 of the Intersectoral Rules obliges the employer not to allow employees to work in faulty, contaminated PPE or without them. Therefore, the employer must ensure that personal protective equipment is tested and serviceable, as well as the timely replacement of parts of PPE with reduced protective properties. After checking the serviceability of the PPE, a mark (stamp, stamp) should be made on the timing of the next test. When issuing PPE, the use of which requires practical skills from employees (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.), the employer must also ensure that employees are instructed on the rules for using these PPE, the simplest ways to check their performance and serviceability, and organize training on their application.
Appendix
to the Intersectoral Rules
Front side of personal card
|
PERSONAL CARD N 52/0109 |
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Surname |
Bagryansky | ||||||||||||||||||||||
|
Rodislav |
Surname |
Olegovych | |||||||||||||||||||||
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Personnel Number | |||||||||||||||||||||||
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Structural subdivision |
Clothing size: | ||||||||||||||||||||||
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Profession (position) |
electric welder |
Shoe size: | |||||||||||||||||||||
|
Enrollment Date |
headgear size | ||||||||||||||||||||||
|
Date of change of profession (position) or |
|||||||||||||||||||||||
|
transfer to another structural unit |
gas mask | ||||||||||||||||||||||
|
respirator | |||||||||||||||||||||||
|
mittens | |||||||||||||||||||||||
|
gloves | |||||||||||||||||||||||
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Released for: | |||||||||||||||||||||||
|
(Name of typical (typical industry) norms) |
|||||||||||||||||||||||
|
Name of PPE |
Point of model norms |
unit of measurement |
Quantity per year |
|
|
Cotton suit with flame retardant impregnation or suit for a welder | ||||
|
| ||||
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Canvas mittens | ||||
|
| ||||
|
Padded trousers | ||||
|
Felt boots | ||||
|
Head of structural unit |
(Znamenkov A.B.) |
|||
|
(signature) | ||||
Reverse side of personal card
|
Certificate |
Issued |
Returned |
||||||||
|
new PPE |
correspondence N |
count |
% wear |
receipt for receipt |
count |
% wear |
race- |
race- |
||
|
Man's suit for the welder |
TU 8572-017-00302190-93 |
Bagryansky | ||||||||
|
Leather boots with hard toe cap |
GOST 12.4.137-84 |
Bagryansky | ||||||||
|
Canvas mittens |
GOST 12.4.010-75 |
Bagryansky | ||||||||
|
Padded jacket |
GOST 25295-91 |
Bagryansky | ||||||||
|
Trousers for men |
GOST 29335-92 |
Bagryansky | ||||||||
|
Felt boots |
GOST 17-672-77 TU 17 RSFSR 35-5773-01-89 |
Bagryansky | ||||||||
***
Note!
Since there are currently no documents regulating the conduct of such briefing, the author recommends that training in the rules for using PPE be included in the program of primary briefing at the workplace.
***
Employees are prohibited from taking out PPE at the end of the working day outside the territory of the employer or the territory where work is performed by the employer - an individual entrepreneur. In some cases, when the specified procedure cannot be observed due to the conditions of work (for example, at logging, geological work, etc.), PPE may remain with employees during non-working hours.
The employee must use the issued PPE for a specified period. PPE service time is counted from the date of issue to employees. Protective equipment returned by employees after the wearing period has expired, but suitable for further exploitation, can be used for its intended purpose after carrying out (if necessary) care measures (washing, cleaning, disinfection, degassing, decontamination, dust removal).
When issuing to an employee special clothing rented by the employer, the employee is assigned individual set PPE, for which it is marked accordingly. Information on the issuance of this kit is also entered in the personal card of accounting and issuance of PPE of the employee.
An employee receiving PPE must treat it with care. If, through the fault of an employee, PPE is lost, damaged or destroyed, then in accordance with Art. 238 of the Labor Code of the Russian Federation, he is obliged to compensate the direct actual damage caused to the employer (such damage is understood as a real decrease in the employer's cash property or deterioration of his condition).
According to Art. 241 of the Labor Code of the Russian Federation for the damage caused to the organization, the employee is liable within the limits of the average monthly earnings, unless otherwise provided by federal law. If PPE is damaged intentionally, Art. 242 and 243 of the Labor Code of the Russian Federation allow you to recover damages from the employee in full. The obligation to establish the amount and causes of damage is assigned to the employer Art. 247 of the Labor Code of the Russian Federation. If the parties have not reached an agreement on the method of compensation for damage (for example, installment payment), they have the right to go to court.
Based on part 3 of Art. 221 of the Labor Code of the Russian Federation, the employer is obliged to ensure the storage of PPE. In case of loss or damage of PPE in the designated places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with other serviceable PPE. The employer must ensure the replacement or repair of PPE that has become unusable before the end of the wear period for reasons beyond the control of the employee.
The employer, in turn, is obliged to maintain PPE in good condition: wash, repair, replace (part 3 of article 221 of the Labor Code of the Russian Federation). And this means that the employer is allowed to issue employees two sets of special clothing with a double wear period (clause 30 of the Rules). Note: this is the right, but not the obligation of the employer. If the enterprise does not have the opportunity to issue two new sets at once, you can do otherwise - issue it to the employee for the period of washing, dry cleaning, etc. workwear that has expired, but is still suitable for further use, or carry out care activities on weekends or during breaks between shifts (when employees are not busy at work). In addition, the employer has the right, on the basis of the attestation of workplaces, to issue protective equipment to employees that are not specified in the model standards.
To maintain the suitability of PPE, the employer can conclude, for example, an agreement with the laundry (clause 32 of the Intersectoral Rules). In cases where it is required by working conditions, the employer (its structural divisions) must also have dryers, chambers and installations for drying, dust removal, degassing, decontamination and disposal of PPE. The employer, at his own expense, is obliged to organize proper care for PPE and their storage, timely dry-clean, wash, degas, decontaminate, disinfect, decontaminate, dedust, dry PPE, as well as repair and replace PPE.
Upon dismissal, transfer to another job, at the end of the wearing period, when replacing, the overalls are subject to return, since they are the property of the organization.
Obligation to purchase PPE
Certified PPE, flushing and neutralizing agents are purchased by the employer at their own expense (part 2 of article 212 of the Labor Code of the Russian Federation). These expenses are taken into account for the calculation of income tax, i.е. reduce the tax base.
But in addition to their own funds, the employer can purchase PPE by financing preventive measures to reduce injuries and occupational diseases. In 2009, the purchase of PPE for employees was permitted by order of the Ministry of Health and Social Development of January 30, 2008 N 43n "On approval of the Rules for financing in 2008 and in the planning period of 2009-2010 preventive measures to reduce occupational injuries and occupational diseases of workers and health resort treatment of employees at work with harmful and (or) dangerous production factors" at the expense of insurance premiums*1.
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*1 The executive body of the FSS of Russia may make a positive or negative decision on financing the purchase of protective equipment. In the first case, the organization has the right to offset the costs against the payment of insurance premiums. After purchasing protective equipment, the organization must submit to the territorial office of the FSS of Russia documents confirming the costs of acquiring certified PPE. If the FSS of Russia refused to finance preventive measures, the employer provides employees with the PPE they rely on at their own expense.
Accounting and tax accounting of PPE
Accounting for purchased workwear depends on the period of its operation (service, socks) in accordance with established standards. In addition, for overalls with a wear life of up to a year, and for clothes with a long wear life, different variants accounting for it in expenses. In this case, the cost of overalls does not play any role. The accounting option is chosen by the employer independently and is fixed in the accounting policy.
Speaking about the tax accounting of overalls, it should be borne in mind that labor legislation allows you to set your own standards for the issuance of overalls that improve the position of workers. Nevertheless, tax inspectors, when checking, may consider that only the costs of overalls issued according to standard norms can be taken into account in the costs.
In this case, you can use the clarifications of the Ministry of Finance of Russia: when calculating the tax base for profits, companies can take into account the costs of issuing workwear to employees in accordance with independently approved standards (unless, of course, by law, organizations are required to provide employees with personal protective equipment) (letters of the Ministry of Finance of Russia dated April 23 .2007 N 03-04-06-01/128, dated 11/14/2007 N 03-03-05/254).
However, the author recommends that the employer pay Special attention execution of supporting documents, so that the inspectors would not be tempted to consider the costs incurred as economically unjustified and undocumented. For example, it is possible to substantiate the need to issue overalls at higher standards by the relevant results of the certification of workplaces. It is necessary to write off clothes from the register only upon actual disposal (for example, in case of moral or physical deterioration, shortage).
The expiration of the wearing period of workwear is not a reason for writing off. After all, if the overalls returned at the end of the wearing period are still usable, they can be re-issued to employees after cleaning and repair. At the same time, overalls can be completely worn out even before the end of the standard service life. The inventory commission evaluates the condition of clothing and its suitability for use ( Guidelines on accounting of special tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).
VAT on issuance of overalls
Since overalls are not transferred to employees, the operations for issuing them are not subject to VAT.
However, VAT will need to be charged on the cost of workwear if, upon dismissal or transfer to a position that does not provide for the issuance of protective equipment, the employee either buys out the workwear or receives it free of charge (Subclause 1, Clause 1, Article 39, Subclause 1, Clause 1, Art. 146 of the Tax Code of the Russian Federation).
personal income tax
Since the overalls are the property of the organization and are given to employees on a returnable basis, they do not have any income. So, it is not necessary to withhold personal income tax from the cost of workwear. Moreover, it does not matter whether overalls are issued according to any standards (standard or independently developed) or in general according to own initiative(i.e. employees whose positions (professions) are not specified in the standard norms) (Decree of the Federal Antimonopoly Service of the North-Western District of 08.20.2008 N A56-27963 / 2007). An employee does not receive income even in the case when he receives a new set of overalls to replace the old one, which has worn out before the standard period.
However, if upon dismissal (transfer to a position that does not require the provision of protective equipment), the employee does not return the overalls and the employer decides not to collect its cost (that is, transfers it to the employee free of charge), personal income tax will have to be withheld. Since in this case the cost of unreturned workwear will be the employee's natural income. Moreover, the tax will need to be calculated from the market value of overalls.
If the employer decides not to engage in either collecting the cost of clothing or withholding personal income tax, you can write off such workwear as worn out.
UST, pension contributions and accident insurance contributions
It is not necessary to pay UST from the cost of overalls, contributions to the Pension Fund of the Russian Federation and the FSS of Russia, since UST and contributions are not charged, because. overalls are not subject to taxation: after all, overalls transferred to an employee for temporary use cannot be considered as wages (letter of the Ministry of Finance of Russia dated 04.23.2007 N 03-04-06-01 / 128).
UST and contributions to the Pension Fund of the Russian Federation must be calculated from payments and remuneration under labor and civil law contracts. And contributions for insurance against accidents must be paid with the wages accrued on all grounds.
All compensation payments provided for by law and made within the limits of the norms are exempted from the payment of UST and contributions to the Pension Fund of the Russian Federation. And premiums for insurance against accidents at work are not subject to the cost of workwear, special footwear, and other personal protective equipment issued to employees. On this basis, it is possible not to accrue UST and contributions to the Pension Fund of the Russian Federation and the FSS of Russia on the cost of workwear issued in accordance with the norms, taking into account the provisions of Art. 221 of the Labor Code of the Russian Federation.
So that the employer does not have problems with inspectors tax authorities all operations with PPE must be documented. There are several options here. For example, PPE can be taken into account as part of material and production costs - the acceptance of PPE is issued by a receipt order, and the release of PPE from a warehouse is made on the basis of a requirement-waybill or invoice for the release of materials to the side, or a limit-fence card.
You can register the transfer of workwear to employees with a record of the issuance of workwear, safety shoes and safety devices.
Write-off of overalls unsuitable for use should be documented. If necessary, in addition to unified primary documents, independently developed forms of primary documents can be used, but they must be fixed in the accounting policy of the employer.
You can also take into account overalls as part of fixed assets. In this case, when it is credited, issued and written off, it is necessary to use unified primary documents provided for accounting for fixed assets:
The act of acceptance and transfer;
Inventory card or inventory book;
Write-off act.
In addition, the issuance of overalls to employees and its return should be reflected in the personal record card for the issuance of PPE.
So, if you, as an employer, are obliged to provide employees with protective equipment, the cost of the issued workwear can be taken into account for income tax purposes. And even when issuing overalls according to their own increased standards. In this case, the main thing is to approach responsibly documentation. It is necessary, firstly, to justify the issuance of clothing in excess of standard norms, for example, by the results of attestation of workplaces. Secondly, to consolidate their own increased standards in the local normative act(for example, in the order of the head or special provision or in the collective agreement). And finally, we should not forget about the proper registration of the transfer of overalls to employees.
As for accounting, here it is necessary to choose the optimal procedure for accounting for workwear and fix it in the accounting policy for accounting purposes.
Legislation in the field of labor protection establishes that the employer must provide its employees with special protective clothing and means, as well as arrange for the provision of employees with flushing and (or) neutralizing agents.
What is the basis for providing workers with PPE
The provision of PPE for employees is regulated by several documents at once:
- intersectoral rules for providing employees with PPE, approved by order of the Ministry of Health and Social Development dated June 1, 2009 No. 290n - they establish general rules, which should guide the employer when issuing PPE;
- standard norms for the free issue of overalls are not one document. Each sector of the economy and types of work has its own rules. For example, by order of the Ministry of Labor dated December 9, 2014 No. 997n, standard norms for cross-cutting professions were established. As a rule, they are guided by enterprises whose employees who need PPE are not employed in the main activity of the enterprise (loaders, watchmen, janitors);
- standard norms for the issuance of free flushing agents, approved on December 17, 2010, by order No. 1122n - they contain a list of works and substances, when working with which workers are required to flush and neutralize agents.
The employer buys all protective equipment, substances and clothing at his own expense, he has the right to deduct these amounts from employees only in one case, when the employee, upon dismissal, does not hand over overalls, the service life of which has expired. The amount is not retained in full, but in proportion to depreciation. If the worker handed over the clothes, then it is forbidden to deduct its value.
The employer has the right not to acquire, but to rent protective equipment.
Providing workers with personal protective equipment
In addition to the above regulations, the issuance of workwear at the enterprise will be regulated by special assessment cards for working conditions. This is especially true in cases where the full-time position differs from those given in the standard norms, and the work performed involves the issuance of PPE.
Issuance of overalls to employees
Personal protective equipment is issued to employees who are required to have it. Otherwise, it will be a violation of labor laws.
Workwear issued to employees includes:
- special suits and jackets that protect workers from exposure negative factors. They can be simply cotton or with a special coating;
- safety shoes;
- protective mittens and gloves.
All of them must have a certificate of conformity provided by the supplier. Please note that the certificate has an expiration date and it is impossible to purchase clothes whose certification period has expired.
Personal protective equipment includes:
- respiratory protection (respirators, masks, etc.);
- protective glasses;
- protective helmets;
- protective belts, fastenings and ladders;
- other protective devices (dielectric mats, dielectric gloves, etc.)
All protective equipment must also be certified. The shelf life of funds, most often, is expressed not in terms of time, but out of service.
Some protective equipment must be verified, for example, dielectric devices (mats, gloves) and means for working at height (fastenings, stepladders).
Issuance of washing and neutralizing agents
The issuance of soap and disinfectants is determined not by the title of the position, but by the type of work and the substances that are used.
Washing and protective substances include:
- protective agents (creams and emulsions that protect the skin);
- washing agents (soap, special substances for washing water-insoluble substances);
- disinfectants (sprays, aerosols and antibacterial liquids).
All products must also be certified, including solid soap.
Workwear issuance sheet: form
The issuance of overalls to employees must be documented.
In this case, two types of documents are drawn up:
- a document that reflects the movement of overalls at the enterprise (forms MB-2, MB-4, MB-7, MB-8);
- a document that reflects the provision of the necessary set of overalls for a particular employee (personal PPE record card).
The first document is used for the needs of accounting, most often they use the MB-7 form (at the link you will find an example of filling out and a form form), it contains a list of workers who received overalls, its name and characteristics. The signature of the recipient of the PPE is put. This document is maintained at the discretion of the accounting department, that is, movement accounting can be carried out in other forms of documents.
Personal PPE accounting card is a mandatory document. It is kept separately for each employee and is kept by the head of the workshop, department or by the employee responsible for labor protection at the enterprise. The card has two parts. On the front side, all the data of the employee are indicated, and what overalls he is entitled to.
The reverse side indicates the overalls that he actually has.
The procedure for providing employees with PPE is regulated by law. Overalls are purchased at the expense of the employer and are issued to employees free of charge. Accounting and provision of overalls must be documented, in particular in the PPE accounting card.
Organization of work with harmful conditions labor. Personal protective equipment for workers
Provision of free therapeutic and preventive nutrition to employees
According to Article 222 of the Labor Code of the Russian Federation, at work with especially harmful working conditions, therapeutic and preventive nutrition is provided free of charge according to established standards. The norms and conditions for the provision of therapeutic and preventive nutrition are approved in the manner established by the Government of the Russian Federation.
Currently, the List of industries, professions and positions has been adopted, work in which gives the right to receive free therapeutic and preventive nutrition in connection with especially harmful working conditions, rations for therapeutic and preventive nutrition, norms for the free distribution of vitamin preparations and rules for the free distribution of therapeutic and preventive nutrition , approved by the Decree of the Ministry of Labor of the Russian Federation of 31.03.03. No. 14.
The right to receive therapeutic and preventive nutrition is enjoyed by employees whose professions and positions are provided for in the relevant industries of the list, regardless of the sector of the economy in which these industries are located, and also regardless of the organizational and legal forms and forms of ownership of employers.
Therapeutic and preventive nutrition is issued to employees on the days of their actual performance of work in the industries, professions and positions provided for by the list, provided that they are employed at the specified job for at least half of the working day, as well as on sick days with temporary disability, if the disease by its nature is professional and the patient was not hospitalized.
Therapeutic and preventive nutrition is also issued:
- employees of other industries of organizations and employees employed in construction, construction and installation, repair and construction and commissioning who work full-time in existing industries with especially harmful working conditions, in which both for the main workers and for the repair personnel, the issuance of therapeutic and preventive nutrition is provided;
- workers who clean and prepare equipment for repair or conservation in the workshop (site) of the organization are provided with therapeutic and preventive nutrition;
- persons with disabilities due to an occupational disease who used therapeutic and preventive nutrition immediately before the onset of disability due to the nature of their work - until the termination of disability, but not more than one year from the date of establishment of disability;
- employees who have the right to receive free medical and preventive nutrition and temporarily transferred to another job due to the initial symptoms of an occupational disease due to the nature of their work - for a period not exceeding one year;
- women employed before the onset of maternity leave in industries, professions and positions that give the right to receive free medical and preventive nutrition and for the entire duration of maternity leave.
In more detail, the procedure for providing therapeutic and preventive nutrition is defined in the Rules for the free distribution of therapeutic and preventive nutrition (Appendix No. 4 to the Decree of the Ministry of Labor of the Russian Federation of March 31, 2003 No. 14).
Personal protective equipment for workers
According to Art. 221 of the Labor Code of the Russian Federation at work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge certified special clothing, special footwear and other personal protective equipment, as well as washing and ( or) neutralizing means in accordance with standard norms, which are established in the manner determined by the Government of the Russian Federation.
Workers exposed to intense noise must be given personal protective equipment that meets the requirements of GOST “Personal hearing protection. General technical conditions".
Workers in vibration-hazardous professions should be provided with PPE against vibration (anti-vibration gloves, shoes, etc.). Personal protective equipment against vibration must comply with GOST “Personal protective equipment for hands against vibration. General technical requirements and test methods” and GOST “Special vibration-proof footwear. General technical requirements".
To protect the respiratory organs from dust, all persons employed in work where it is possible to contain it in the air above the MPC level must be provided with respirators that meet the requirements of GOST SSBT “Personal respiratory protection equipment”. Modes of use of respirators should be established taking into account the concentration of dust in the air working area and the time of stay of employees in them and be agreed with the bodies of the State Supervision. Production operations should be defined that cannot be performed without respirators.
To protect the skin from exposure harmful substances, high or low temperature control surfaces, workers must be provided protective equipment corresponding to GOST SSBT “Special protective clothing. Personal protective equipment for legs and arms. Classification". Mittens, gloves, protective ointments and pastes that meet the requirements of GOST SSBT “Dermatological protective means. Classification. General technical requirements".
Overalls and PPE must be issued in accordance with the standards approved by the Ministry of Labor and Social Development of the Russian Federation.
The conditions for the issuance, storage and use of overalls and PPE are established by the "Rules for providing workers with special clothing, special footwear and other personal protective equipment", approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation of December 18, 1998. No. 51 and No. 39 dated October 29, 1999.
PPE issued to employees must correspond to their gender, height and size, the nature and conditions of the work performed and ensure labor safety, as well as labor protection requirements established in the Russian Federation, and have certificates of conformity. The acquisition and issuance of PPE to employees who do not have a certificate of conformity is not allowed.
The employer is obliged to replace or repair special clothing and special footwear that has become unusable before the expiration of the wearing period for reasons beyond the control of the employee.
In case of loss or damage to PPE in the designated places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with serviceable ones.
The on-duty PPE for collective use provided for in the "Model Industry Standards" should be issued to employees only for the duration of the work for which they are provided, or can be assigned to certain jobs (for example, sheepskin coats - at outdoor posts, dielectric gloves - at electrical installations, etc. .d.) and be transferred from one shift to another. In these cases, PPE is issued under the responsibility of the master or other persons authorized by the employer.
Warm special clothing and warm special footwear (suits with insulating lining, jackets and trousers with insulating lining, fur suits, sheepskin coats, felt boots, earflaps, fur mittens, etc.) provided for in the "Model Industry Norms" should be issued to employees with the onset of cold season, and with the onset of warm weather, they can be handed over to the employer for organized storage until the next season. The time for using warm special clothing and warm special footwear is established by the employer together with the relevant trade union body or other representative body authorized by employees, taking into account local climatic conditions.
Pupils of any form of education, students of general education and educational institutions of primary vocational education, students of educational institutions of higher and secondary vocational education for the period of internship ( industrial training), masters of industrial training, as well as employees temporarily performing work in professions and positions provided for by the Standard Industry Standards, for the duration of this work, PPE is issued in the generally established manner.
Brigadiers, foremen performing the duties of foremen, assistants and assistant workers, whose professions are provided for in the relevant "Model Industry Standards", are issued the same PPE as workers of the relevant professions.
Personal protective equipment for workers, specialists and employees should be issued to the specified workers even if they are senior in their position or profession and perform directly the work that gives the right to receive these personal protective equipment.
Workers who combine professions or constantly perform combined work, including in integrated teams, in addition to the PPE issued to them in the main profession, should be additionally issued, depending on the work performed, and other types provided for by the "Model Industry Standards" for the combined profession.
The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial and economic situation, to establish norms for the free issue of special clothing, special footwear and other PPE to employees, which improve, compared with standard norms, the protection of workers from harmful workplaces. and (or) dangerous factors, as well as special temperature conditions or pollution (Article 221 of the Labor Code).
The employer is obliged to organize proper accounting and control of the issuance of PPE to employees in a timely manner.
The issuance and delivery of PPE to employees is recorded in the employee's personal card. During work, employees are required to use and correctly apply the PPE issued to them. The employer takes measures to ensure that PPE is actually used during work. Employees should not be allowed to work without personal protective equipment provided for in the Model Industry Standards, in faulty, unrepaired, contaminated special clothing and special footwear.
Employees must take care of the PPE issued for their use, inform the employer in a timely manner of the need for dry cleaning, washing, drying, repair, degassing, decontamination, disinfection, decontamination and dedusting of special clothing, as well as drying, repair, degassing, decontamination, disinfection, disposal of special footwear, etc.
The terms of use of PPE are calculated from the date of their actual issuance to employees, while the period of wearing warm special clothes and warm special footwear also includes the time of its storage in the warm season.
When issuing PPE to employees such as respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets and some others, the employer must ensure that employees are instructed on the rules for using and the simplest ways to check the serviceability of these means, as well as training on their use.
The employer ensures that PPE (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.) are regularly tested and checked in accordance with the GOST terms, as well as timely replacement of filters, glasses and other parts of personal protective equipment with reduced protective equipment. After checking the serviceability of the PPE, a mark (stamp, stamp) should be made on the timing of the subsequent test.
For the storage of PPE issued to employees, the employer provides, in accordance with the requirements building codes and rules for specially equipped rooms (dressing rooms).
At the end of work, it is prohibited to take out PPE outside the organization. In some cases, where, due to working conditions, the specified procedure cannot be observed (for example, at logging sites, at geological work, etc.), PPE may remain with employees during non-working hours, which may be stipulated in collective agreements and agreements or in the internal labor regulations.
In case of failure to provide the employee with PPE (in accordance with the norms), the employer does not have the right to require the employee to perform job duties and is obliged to pay the idle time that has arisen for this reason in accordance with the legislation of the Russian Federation.
The employer organizes proper care and storage of PPE, timely performs dry cleaning, washing, repair, decontamination, decontamination, neutralization and dedusting of special clothing, as well as repair, decontamination, decontamination and neutralization of special footwear and other personal protective equipment.
In cases where it is required by the conditions of production, the organization (in workshops, at sites) should be equipped with dryers for special clothes and special shoes, chambers for dedusting special clothes and installations for degassing, decontamination and disposal of PPE.
In accordance with Art. 17 of the Law "On the basics of labor protection in the Russian Federation" and Art. 221 Labor Code In the Russian Federation, workers employed in work with harmful or dangerous working conditions, as well as work performed in special temperature conditions or associated with pollution, are issued free of charge certified special clothing, special footwear and other personal protective equipment (PPE) in accordance with the standards approved in the manner determined by the Government of the Russian Federation.
Provision of employees of the organization is carried out in accordance with the Rules for providing employees with special clothing, special footwear and other PPE, approved by the Decree of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 as amended on 10.23.99 No. 39. These rules apply to employees of all organizations, regardless of their form of ownership and organizational and legal forms, whose professions and positions are provided for in the Model Industry Standards for the free issue of special clothing, special footwear and other PPE to employees, approved by Decree of the Ministry of Labor of Russia No. 51 dated 12/18/98 as amended on October 29, 1999 No. 39.
Acquisition, storage, washing, cleaning, repair, disinfection and disposal of PPE of employees are carried out at the expense of the employer.
PPE issued to employees should be appropriate for their gender, height and size, the nature and conditions of the work performed and ensure labor safety. In accordance with Art. 1 b of the Law "On the Fundamentals of Labor Protection in the Russian Federation", personal protective equipment for workers, including foreign-made ones, must comply with the labor protection requirements established in the Russian Federation and have certificates of conformity. The acquisition and issuance of PPE to employees who do not have a certificate of conformity is not allowed.
The employer is obliged to replace or repair special clothing and special footwear that has become unusable before the expiration of the wearing period for reasons beyond the control of the employee. In case of loss or damage to PPE in the designated places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with other serviceable personal protective equipment.
The employer is obliged to organize proper accounting and control over the issuance of PPE to employees in a timely manner. The issuance and surrender of PPE to employees must be recorded on the employee's personal card. The employer is obliged to ensure that employees are informed about the PPE they are entitled to.
In accordance with Art. 15 of the Law "On the Fundamentals of Labor Protection in the Russian Federation" during work, employees whose professions and positions are provided for in the Model Industry Standards are required to use and correctly apply the PPE issued to them. The employer takes measures to ensure that employees actually use the PPE issued to them during work. Workers should not be allowed to work without the PPE provided for in the Standard Industry Standards, in faulty, unrepaired, contaminated special clothing and special shoes, as well as with faulty personal protective equipment.
Employees must take care of personal protective equipment issued for their use, inform the employer in a timely manner of the need for dry cleaning, washing, drying, repair, degassing, decontamination, disinfection, neutralization and dedusting of special clothing, as well as drying, repair, degassing, decontamination, disinfection, neutralization of special footwear and other PPE.
The terms of use of PPE are calculated from the date of their actual issuance to employees. At the same time, the period of wearing warm special clothes and warm special footwear also includes the time of its storage in the warm season.
The employer ensures that PPE (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.) are regularly tested and checked in accordance with the GOST terms, as well as timely replacement of filters, glasses and other parts of PPE with reduced protective equipment. After checking the serviceability of the PPE, a mark (stamp, stamp) should be made on the timing of the subsequent test.
For the storage of PPE issued to employees, the employer provides, in accordance with the requirements of building codes and regulations, specially equipped rooms (dressing rooms). Employees are not allowed to take PPE outside the organization at the end of work.
In accordance with Article 9 of the Law "On the Basics of Labor Protection in the Russian Federation", in the event that an employee is not provided with PPE (in accordance with the norms), the employer does not have the right to require the employee to perform work duties and is obliged to pay the downtime that has arisen for this reason in accordance with the legislation of the Russian Federation.
The employer organizes proper care and storage of PPE, timely performs dry cleaning, washing, repair, decontamination, decontamination, neutralization and dedusting of special clothing, as well as repair, degassing, decontamination and disposal of special footwear and other PPE.
In cases where it is required by the conditions of production, the organization (in workshops, at sites) should be equipped with dryers for special clothes and special shoes, chambers for dedusting special clothes and installations for degassing, decontamination and disposal of PPE.
Responsibility for the timely and full provision of PPE to employees, for organizing control over the correct use of them by employees rests with the employer in the manner prescribed by law.
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