At enterprises with hazardous and harmful working conditions, overalls are periodically purchased . The timing of decommissioning of PPE depends on how they are provided to employees, as well as on the operational period of the products. The cost of items is included in manufacturing costs. Accounting for workwear is carried out in accordance with the data obtained from the primary documentation.
Providing PPE
Occupational health and safety of personnel is one of the key tasks of the head of the enterprise. In accordance with article 210 of the Labor Code, employees of some enterprises are required to receive special clothing. It is necessary to prevent the influence of negative production factors. PPE is used when the safety of activities cannot be ensured only by the available equipment and organization of production.
Classification
Remedies are divided into:
- Suits, insulating suits.
- Respiratory protection These include respirators, gas masks, masks, air helmets.
- Overalls.
- Means to protect the legs, hands, head, eyes, face, hearing. Among them, in particular, boots, shoe covers, tarpaulin mittens, glasses, shields, berets, helmets, headphones.
- Fall protection products.
- Dermatological preparations.
Safety precautions
The legislation establishes the procedure in accordance with which employees are provided with protective equipment. The employer is obliged to provide PPE to persons operating in contaminated sites and hazardous industries. In addition, the employer must ensure the preservation, washing, drying, decontamination, disinfection, and repair of work clothing. According to the provisions of Article 215 of the Labor Code, SIZ, including foreign manufacture, must comply with Russian standards and have a certificate. Otherwise, the use of funds is prohibited.
Typical standards for the issuance of workwear by profession
As a rule, they are provided for by normative acts adopted by executive bodies. For example, the relevant provisions are present in the Order of the Ministry of Health and Social Development from 01 October. 2008 № 541. It approved the standards for the issuance of overalls to employees employed in enterprises with harmful, hazardous conditions, operating at elevated temperatures, in through sections of production. The Order provides for the types and limits of PPE for a year. The names of professions included in the normative document are taken from qualification guides.
Submission Procedure
The rules for the issuance of PPE establish that specialists in the professions provided for in the Model Norms receive special clothing, regardless of whether their positions are in qualification handbooks or other acts. The Ministry of Health and Social Development is vested with the right to adopt other provisions governing these issues. For example, orders may be issued regulating the issuance of workwear to workers in the water sector, utilities, metallurgy, construction, mining or oil and gas enterprises.
Production conditions
They are considered the determining criterion for regulating the issuance of workwear. For example, in a chemical enterprise, in any case, limits are set for the provision of personal protective equipment to drivers, locksmiths, welders, crane operators, laboratory assistants. The legislation may determine certain types of workwear for employees to use for specific posts. For example, such provisions are provided for food business drivers. These employees are provided with hats, winter overalls , leather boots, etc. Drivers of enterprises of the electric power complex should also receive personal protective equipment. However, things must meet the requirements established for this field of activity. For example, winter clothing should have protection against water, electric current.
Provision of PPE in excess of limits
The lessee has the right to exceed the established standards for extradition. This need is determined by the characteristics of production activities. The right to exceed the limits is provided for in article 221 of the Labor Code. Making the appropriate decision, the employer will coordinate it with the union representatives. The determining factors in this case are the financial possibilities of production, the priorities in organizing the personnel management policy. The employer may provide employees with types of personal protective equipment, not provided for in legal acts. For example, it may be a special summer overalls . However, in this case, certification is required in the areas of production activities of employees.
Documenting
At the stage of signing the contract, the employee should be familiarized with the rules governing the issuance of workwear. A special register is being formed at the enterprise for specialties and positions for which PPE is provided. Such statements may include sections by season, which indicate the number and duration of operation of the sets. For example, summer workwear may be provided in the amount of 1 set per employee. Duration of operation - from May to September. Separate protective equipment, their quantity, terms of use of overalls and frequency of provision can be signed in the statement. Such a register is usually compiled at enterprises engaged in construction, processing, mining, and chemical production. The issuance standards provide for regular replacement of workwear. According to general rules, new PPE is provided at least once a year. Extradition rates may be reflected in a collective agreement or formalized in a separate act. Information about which PPE was received by the employee is indicated in his personal card.
Important point
If the employer approves improved standards for the issuance of workwear, then the relevant information is reflected in the collective agreement. At the same time, standard criteria recommended by law, as amended by the company, are provided. The fact of providing an employee with personal protective equipment is confirmed by his signature. The issuance of work clothing is carried out by an authorized employee of the enterprise. PPE is provided to staff on a rental basis. Upon dismissal or transfer of an employee to another position, which does not require the use of work clothing, the products are returned to the employer.
Specifics of replacement of PPE
In a number of cases, the employer, after agreement with the State Inspectorate for Occupational Health and the Trade Union, should purchase special clothing other than that provided for in the Standard Norms. Such actions, as a rule, are determined by the desire of management to provide better protection for personnel. For example, a bathrobe can be replaced with a hb suit. A worker can get rubber boots instead of leather ones. Ankle boots made of artificial material can be replaced with tarpaulin. Particular attention is paid to the material from which the workwear is made. The apron on a rubberized basis can be replaced by a polymer, if in this case it will be better to protect the employee. the situation is similar with hand protection products. For example, if the production process requires, canvas gloves can replace polymer ones.
Nuances
Some PPE can be provided to employees after preliminary certification of production sites. The list of such means includes, in particular, plugs, light filters, glasses, a PVC glove , galoshes, gas mask, rug, respirator, etc. As part of the certification, the nature of professional activity is studied. In accordance with the results, the terms for wearing workwear are set . PPE that employees receive must be appropriate for them by gender, height, size, and working conditions. Duty facilities 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 the master plots. With the onset of cold weather warm things are given out: jackets, sheepskin coats, boots, earflaps, etc. With the arrival of the warm season, they are handed over to the warehouse until the next season.
Number of sets
Each employee has one rule. However, since 2014 it can be increased. For example, if you rely on 5 pairs of gloves per year, then an employee can get 10 pairs for 2 years. According to lawmakers, this arrangement will allow staff to look more neat. It should also be noted that at present, the provision of different PPE to employees combining several types of activities is allowed. For example, if a citizen is listed as a battery man and a 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 employees are in the factory in an inappropriate form, the law provides for penalties for the management of the enterprise.
Hand protection
The most inexpensive and common tool are gloves. They protect your hands from dirt, scratches, abrasions, and small mechanical influences. The hb glove is made from natural cotton yarn. This ensures free air exchange, prevents excessive sweating of the hands. The hb glove protects hands when performing carpentry, mechanical assembly, painting, construction, warehouse, car repair operations. This type of PPE is used at enterprises engaged in cargo transportation, car maintenance, and service stations. Additional resistance provides a polymer coating. PVC glove protects fingers from slipping on parts, creates a stable grip on objects.
Financial statements
Overalls are recorded at actual acquisition costs. An enterprise can manufacture PPE on its own. In this case, the costs of manufacturing products are first grouped on accounts summarizing information on production costs. Upon production, the cost is calculated. It includes all expenses. When sending finished products, an act of completion is executed. In this case, the following is recorded in the documents:
Db sc 23 cd. Cf. 10 in the amount of production costs.
Analytics are conducted in detail, indicating the number, name, date of receipt and return, as well as financially responsible employees.
Overalls retirement rates
The order of disposal of PPE depends on whether funds are allocated to fixed assets or included in inventories. Usually overalls belong to the latter. However, at its cost more than 40 thousand rubles, and the period of operation of more than a year, it is included in fixed assets. When preparing accounting documents, the standards for writing off work clothes by industry are applied. At the same time, retirement can be arranged in a linear way by the period of useful operation or directly upon provision to the employee. The first method is used if the period of use is more than a year, and the second, respectively, is less than a year. It should be noted that some enterprises provide uniforms not designed to protect employees from the adverse effects of production conditions. She is not overalls, respectively, her account has its own specifics. The uniform, as a rule, indicates that the employee belongs to a particular company. The rules for writing off work clothes established by law can be changed upwards. This is allowed in the following cases:
- Shortening the life of things. The rules provide for a maximum period of use of clothing. It cannot be increased, but it can be reduced.
- Replacing a certain type of PPE with another. As mentioned above, the corresponding decision must be agreed with the State Inspectorate in writing.
- Provision of PPE to employees for whom it is not provided for in the standard norms. In these cases, pre-certification of production sites is performed.
It is not allowed to reduce the rate of write-off of workwear . If, in accordance with the law, an employee must receive two pairs of pants a year, then you cannot provide him with one. Otherwise, the manager may receive a fine. If such a violation is committed repeatedly, then it may entail the suspension of the enterprise for up to 3 months. From the foregoing, it follows that if the employer sets his own standards for writing off work clothes , they should increase the protection of personnel, improve the security of employees of personal protective equipment, and not worsen them.
The main methods of disposal
Overalls are written off for expenses that were actually incurred for its manufacture or purchase. Management decides on its own which method to use to include costs in production costs. This can be done:
- Completely at the time of putting the products into operation.
- Partially over a period of time from the start of use.
Overalls, the service life of which does not exceed 3 months, is subject to full decommissioning.
Features of taxation
Overalls are included without VAT. PPE is provided to employees for a certain time, that is, the ownership of them does not pass to the staff, but remains with the enterprise. In some cases, however, difficulties may arise. They are connected with the fact that at certain enterprises employees pay for work clothes. For example, such a situation is possible upon dismissal. By terminating the contract, the employee contributes the residual value of PPE to the cashier. In this case, one must either charge VAT, or be guided by the Decision of the FAS No. 2901/2008. According to its provisions, the employee did not purchase overalls, but merely paid compensation to the company. Insurance premiums on PPE are not charged if they are not transferred to the staff to the property.
Additionally
It should be said that tax accounting for write-off of PPE is different from accounting. Funds whose cost is less than 10 thousand rubles. with a period of operation of less than a year, include in material costs. The costs of their purchase are considered indirect. They are written off at the time the workwear is provided. If the cost is more than 10 thousand rubles, and the operation period exceeds one year, PPE is included in depreciable property. Write-off in this case is performed by the linear method.
1C
Decommissioning of overalls is carried out using the "Write-off of materials" document . It can be entered in two ways. In the first case, the operation is carried out on the basis of "Transfer of funds". Introduction can be made separately. In this case, the fields are driven in using the "Selection" button or manually. Additionally, in the column "Location" should indicate the workshop from which PPE is removed. “Write-off of expenses" must be filled out if the cost of workwear is not fully paid off. By default, costs are credited to the debit of that account, which is indicated in the main part.
Acquisition
The purchase of workwear is made out using the document “Goods Receipt” with the corresponding type of operation. To add an item to an item, you must enter a new item in the appropriate tab, in the "Workwear" group. It also indicates the number of products and the score (10). The next step is the transfer of materials. For this, the document of the same name is used. It should indicate the employee who receives the PPE.
Conclusion
The procedure for writing off the cost of workwear depends on the operational period. If he is more than a year, then it is attributed to material costs. The peculiarity of PPE is that they cannot be included in the OS if the cost is less than 40 thousand rubles. In this case, overalls are written off either linearly or in proportion to the volume of operations performed. In the latter situation, a monthly development document needs to be generated, and the quantity of manufactured products recorded in it. In the debit of the record by which the work clothes are debited, the indicators indicated in the "Reflection of expenses" field are substituted. This is an account (20 or 25), cost item, unit, nomenclature group. On off-balance accounts 10.10, 10.11 the amount falls after the documents are posted. If the cost is written off during the entire operational period, the transactions are indicated at the end of the month at the end of the month. To reflect these operations, an appropriate register is provided. It forms the record Dt sc. 20.01 cd 10.11.