Rates of writing-off of overalls. Typical standards for the issuance of special clothing by occupation

On the enterprises with dangerous and harmful industrial conditions the overalls are periodically acquired . СИЗ зависят от того, как именно они предоставляются сотруд н икам, а также от эксплуатационного периода изделий. The terms for the write-off of PPE depend on how they are provided to employees, as well as on the operational period of the products. The cost of the items is included in the production costs. осуществляется в соответствии с данными, полученными из первичной документации. The account of overalls is carried out according to the data received from the primary documentation.

Provision of PPE

Protection of labor and protection of staff health is one of the key tasks of the enterprise manager. In accordance with Article 210 of the LC, employees of some enterprises are required to receive special clothing. It is necessary to prevent the influence of negative production factors. PPE are used when safety of activities can not be provided only by the available equipment and the organization of production.

Classification

Means of protection are divided into:

1. Suits, insulating suits.
2. Means of protection of respiratory organs. These include respirators, gas masks, masks, pneumatic helmets.
3. Overalls.
4. Means that protect the feet, hands, head, eyes, face, hearing organs. Among them, in particular, boots, shoe covers, canvas mittens, goggles, shields, berets, helmets, headphones.
5. Means that provide protection from falling.
6. Dermatological preparations.

Safety precautions

Legislation establishes the procedure by which workers are provided with means of protection. The employer is obliged to provide PPE to persons carrying out activities in contaminated sites and hazardous industries. In addition, the employer must ensure the preservation, washing, drying, decontamination, disinfection, as well as repair of overalls. Under the provisions of Article 215 of the TC, PPE, including foreign manufacturing, must comply with Russian standards and have a certificate. Otherwise, the use of funds is prohibited.

Typical standards for the issuance of special clothing by occupation

As a rule, they are provided for by normative acts adopted by the executive bodies. For example, the relevant provisions are present in the Order of the Ministry of Health and Social Development from October 1. 2008 No. 541n. It approved the standards for the issuance of uniforms for employees employed in enterprises with harmful, hazardous conditions, operating at elevated temperatures, through production areas. The Order provides for the types and limits of PPE for the year. The names of professions included in the normative document are taken from the qualification directories.

Order of granting

The rules for the issuance of PPE establish that specialists in the professions provided for in the Model Regulations receive uniforms, regardless of whether their posts are present in qualifying manuals or other acts. The Ministry of Health and Social Development is authorized to adopt other provisions regulating these issues. For example, orders can be issued that regulate the issuance of clothing to workers in the water sector, housing, metallurgy, construction, mining or oil and gas enterprises.

Production conditions

They are considered the determining criterion in the regulation of the issuance of special clothing. For example, at a chemical plant, in any case, limits are set for the provision of PPE drivers, locksmiths, welders, crane operators, laboratory technicians. The legislation may define certain types of clothing for use by staff members of specific posts. For example, such provisions are provided for drivers of food enterprises. , кожаные ботинки и пр. Водители предприятий электроэнергетического комплекса также должны получать СИЗ. These employees are provided with hats, winter overalls , leather shoes, etc. The drivers of the enterprises of the electric power complex must also receive PPE. However, things must meet the requirements established for this field of activity. должна иметь защиту от воды, электротока. For example, winter overalls should have protection from water, electric current.

Provision of PPE beyond limits

The employer has the right to exceed the established standards of delivery. This need is determined by the specifics of production activities. The right to exceed the limits is provided for in Article 221 of the TC. Taking the appropriate decision, the employer agrees with the representatives of the union. The determining factors in this case are the financial possibilities of production, the priorities in the organization of personnel management policy. The employer can provide employees with PPE types not provided for in legal acts. . For example, it can be a special summer overall . However, in this case, it is necessary to attest attestation in the areas where employees perform production activities.

Documenting

At the stage of signing the contract, the employee must be familiar with the rules governing the issuance of overalls. At the enterprise the special register on specialties and posts for which PPE is provided is formed. Such statements may include sections on seasons that indicate the number and duration of operation of the kits. может предоставляться в количестве 1 комплект на сотрудника. For example, summer overalls can be provided in the amount of 1 set per employee. The service life is from May to September. и периодичность предоставления. Individual statements of protection, their number, terms of use of overalls and the frequency of provision may be indicated in the statement. Such a register is usually drawn up at enterprises engaged in the construction, processing, mining, chemical production. In the norms of issuance, a regular replacement of the overalls is envisaged. Under the general rules, new PPE are provided at least once a year. The rates of extradition may be reflected in a collective agreement or may be formalized in a separate act. Information on which PPEs were received by the employee is indicated on his personal card.

An Important Moment

If the employer approves the improved standards for the issuance of special clothing, then the relevant information is reflected in the collective agreement. The standard, recommended by the legislation criteria, changed at the enterprise are resulted. The fact of providing the employee with PPE is confirmed by his signature. The issuance of clothing is made by an authorized employee of the enterprise. PPE is provided to staff on loan. When the employee is dismissed or transferred to another position, which does not require the use of clothing, the products are returned to the employer.

The specifics of PPE replacement

In some cases, the employer, after agreeing with the State Inspectorate for the OT and the trade union to purchase clothing, different from that stipulated in the Model Regulations. Such actions, as a rule, are determined by the management's desire to ensure better protection of personnel. For example, a robe can be replaced with a suit xb. A worker instead of leather can get rubber shoes. Half-boots made of artificial material can be replaced with crocheted shoes. Particular attention is paid to the material from which the overalls are made. Apron on a rubberized basis can be replaced by a polymer one, if in this case it will better protect the employee. A similar situation with the means to protect hands. For example, if the production process requires, tarpaulin gauntlets can replace polymer ones.

Nuances

Some PPE can be provided to employees after preliminary qualification of production sites. , галоши, противогаз, коврик, респиратор и пр. В рамках аттестации изучается характер профессиональной деятельности. The list of such tools includes, in particular, stubs, light filters, goggles, PVC gloves , galoshes, gas mask, rug, respirator, etc. The character of professional activity is studied within the framework of attestation. . In accordance with the results, the terms of wearing work clothes are set . PPE, which employees receive, must correspond to them by sex, growth, size, and conditions of activity. Duty funds are provided to personnel for the duration of the technological operations for which they are provided. The transfer of such PPE is carried out between shifts. Responsible for the use of funds are site masters. With the onset of cold weather, warm clothes are given out: jackets, sheepskin coats, boots, earflaps, etc. With the advent of the warm season, they surrender to the warehouse until next season.

Number of sets

There is one norm for each employee. However, since 2014 it can be increased. For example, if you are supposed to have 5 pairs of gloves for a year, the employee can receive 10 pairs for 2 years. According to legislators, this order will allow staff to look more neat. It should also be noted that at present time it is allowed to provide different PPE to employees combining several types of activities. For example, if a citizen is listed as a battery and driver at the same time, he receives two corresponding sets. The exit of personnel to work without PPE is regarded as a violation of discipline. If the employees are not in production in an improper manner, the law provides for penal sanctions for the management of the enterprise.

Hand Protection

The most inexpensive and common means are gloves. They provide protection of hands from contamination, scratches, abrasions, small mechanical influences. The glove is made of natural cotton yarn. This ensures free air exchange, prevents excessive sweating of the hands. Glove hb protects hands when performing carpentry, mechanic, paint, construction, warehouse, car repair operations. This type of PPE is used at the enterprises engaged in trucking, car servicing, service stations. The polymer coating provides additional durability. защищает от скольжения пальцев по деталям, создает устойчивое сцепление с предметами. PVC glove protects against sliding of fingers on details, creates a stable grip with objects.

Financial statements

производится по фактическим расходам на приобретение. Accounting for workwear is based on the actual costs of the acquisition. The enterprise can manufacture PPE independently. In this case, the cost of producing products is first grouped in accounts that summarize information on production costs. On the fact of production, the cost is calculated. It includes all expenses. With the direction of the finished product, an act is made about the work performed. At the same time, a record is made in the documents:

Db cc. 23 Cd. Sc. 10 for the cost of production.

The analysis is conducted in detail, indicating the number, name, date of receipt and return, as well as materially responsible employees.

Rates of writing-off of overalls

The order of disposing of PPE depends on whether the funds are allocated to the OS or are included in the production stocks. Usually, overalls belong to the latter. However, with its value of more than 40 thousand rubles, and the period of operation is more than a year, it is included in fixed assets. . When forming accounting documents, the norms for writing off special clothing by industry are applied. Withdrawal can be made in a linear way for the period of useful operation or directly when provided to the employee. The first method is applied if the period of use is more than a year, the second method, respectively, is less than a year. It should be noted that in some enterprises a uniform is provided that is not designed to protect employees from the adverse effects of production conditions. It is not clothing, accordingly, its accounting has its own specifics. Uniform, as a rule, indicates the employee's belonging to a particular company. , установленные законодательством, могут быть изменены в сторону увеличения. The norms for writing off special clothing , established by law, can be changed upwards. This is allowed in the following cases:

1. Reducing the period of operation of things. The rules provide for a maximum period of use of clothing. It can not be increased, but it can be reduced.
2. Replacement of a certain type of PPE for another. As it was said above, the corresponding decision should be coordinated with the State Inspectorate in writing.
3. Provision of PPE to employees for whom it is not provided for in the standard norms. In these cases, the attestation of the sites of production activity is carried out.

. It is not allowed to reduce the rate of cancellation of overalls . If, according to the law, an employee should receive two pairs of pants a year, then you can not give him one. Otherwise, the manager can get a fine. If such a violation is allowed again, it can lead to suspension of the company's activities up to 3 months. , они должны повысить защиту персонала, улучшить обеспеченность сотрудников СИЗ, а не ухудшить их. From what has been said above, it follows that if the employer establishes his own standards for writing off the overalls , they must increase the protection of personnel, improve the security of PPE personnel, and not worsen them.

Basic disposal methods

Overalls are written off on expenses that were actually incurred for its manufacture or purchase. The management itself decides which way to use to include costs in production costs. This can be done:

1. Completely at the time the products are put into operation.
2. Partially over a period of time from the beginning of the application.

Overalls, whose service life does not exceed 3 months, is subject to a full write-off.

Features of taxation

Working clothes are counted without VAT. PPE is provided to employees for a certain period of time, that is, ownership of them does not pass to personnel, but remains with the enterprise. In some cases, however, difficulties may arise. They are connected with the fact that in separate enterprises employees pay for overalls. For example, this situation is possible when you leave. Terminating the contract, the employee contributes the residual value of PPE to the cashier. In this case, you either need to charge VAT, or be guided by FAS Order No. 2901/2008. According to his provisions, the employee did not purchase clothing, but only paid the company compensation. Insurance contributions to PPE are not accrued if they are not transferred to the personnel in the property.

Additionally

It should be noted that the tax accounting for the write-off of PPE is different from the accounting one. Means, the value of which is less than 10 thousand rubles. With a period of operation less than a year, include in material costs. The costs of their purchase are considered to be indirect. They are written off at the time of the provision of overalls. If the cost is more than 10 thousand rubles, and the operation period exceeds a year, PPE is included in depreciable property. The cancellation in this case is made by a linear method.

1C

The decommissioning of special clothing is carried out with the help of the document "Write-off of materials". It can be entered in two ways. In the first case, the transaction is carried out on the basis of the "Transfer of funds". Introduction can be done separately. In this case, the fields are driven using the "Pick" button or manually. In addition, in the "Location" column, specify the workshop where the PPE is to be withdrawn. "Writing off expenses" must be filled in if the cost of special clothing is not fully paid. The default costs are credited to the debit of the account, which is indicated in the main part.

Acquisition of

Purchase of overalls is made using the document "Goods Receipt" with the appropriate type of operation. To add an item item, you must enter a new item in the appropriate tab, in the "Overalls" group. The number of products and the invoice (10) are also indicated here. At the next stage, the transfer of materials. For this, the document of the same name is used. It should specify the employee who receives the PPE.

Conclusion

The procedure for writing off the cost of special clothing depends on the operational period. If he is more than a year, then it is attributed to material costs. Feature PPE is that they can not be included in the OS, if the cost is less than 40 thousand rubles. In this case, the overalls are written off either linearly, or proportionally to the volume of operations performed. In the latter situation, it is necessary to create a monthly document on production, register the quantity of output in it. In the debit of the record, on which the overalls are written off, the indicators indicated in the field "Reflection of expenses" are substituted. This is an account (20 or 25), a cost item, a division, a nomenclature group. On off-balance sheet accounts. 10.10, 10.11 the amount falls after the documents have been posted. If the cost is written off during the entire operational period, the entries are indicated at the end of the period at the close of the month. To reflect these operations, a corresponding register is provided. In it, the record is written Am cc. 20.01 Cd сч. 10.11.