Service life of workwear per year. Useful life of workwear: standards
The terms for wearing workwear and the conditions for issuing them are regulated by Article 221 of the Labor Code of the Russian Federation. The provisions differ depending on the temperature and pollution conditions in which the work processes take place. For various professions, there is a specific one provided by the employer.
Workwear for different professions
The management of the organization has the right to replace personal protective equipment provided for by labor protection with equivalent ones. It is mandatory to provide similar protection to employees
Terms of use of workwear in different climatic zones
The period of use of workwear may vary depending on the climate zone in which it is used. According to the issuance standards regulated by the state, for all industries the use of PPE occurs within different time frames. This can be seen in the summary table below.
Summary table of service life in years
For special climate zones, winter special clothing is provided, the service life of which is also limited. The additional kit includes:
- Short fur coat - 4 years.
- Ushanka hat – 3 years.
- Mittens with fur - 2 years.
The service life of workwear issuance standards are regulated for each element separately. To avoid violations, all items must be recorded on the employee’s personal protective equipment card. By contacting us, you can choose the best option, taking into account the specific working conditions.
Employee's workwear registration card
Service life of workwear for certain professions
The service life of workwear largely depends on the categories of professions. Work may be performed in outdoor or indoor areas and may involve exposure to hazardous or contaminant substances.
The service life of workwear for working personnel is as follows:
1. Workwear for the fitter
A canvas suit and hard-toed leather boots can be used throughout the year. Mittens will need to be changed at least once a month.
Norm for issuing workwear for fitters per year
2. Asphalt worker's overalls
Jackets and overalls made of cotton fabric, leather boots and ankle boots are issued for a year. Shoes with wooden soles are used for up to six months. Combined mittens are used for no more than three months.
Change house for storing workwear
Separate rooms must be equipped for storing workwear. The norms and rules for overalls used in various fields are prescribed in the instructions of the State Sanitary and Epidemiological Supervision
3. Gas welder’s overalls
The period of use of special clothing and standards for operators of resistance welding installations are as follows:
- Suit with fire retardant impregnation - 12 months.
- Boots – 12 months.
- Gloves – 1 month.
How much can be used for such a specialty must be looked at by climate zones.
Workwear set for gas welder
4. Road worker overalls
To perform all kinds of tasks on the roads, in addition to a waterproof raincoat (36 months), the following protective elements are required with a maximum service life of up to 12 months:
- Cotton suit.
- Leather boots.
- Signal vest.
The useful life of some types of workwear may be limited by actual wear and tear. Such products include canvas knee pads. As for protective gloves or mittens, they must be issued quite often, since they are subject to maximum stress.
Workwear for road workers
5. Roofer's overalls
The wear life of protective clothing for working on roofs also has its limitations. Regardless of what material the roof is made of, personnel must have PPE used for no more than 12 months:
- Trousers.
- Jumpsuits.
- Jackets.
- Boots.
Felted galoshes can be used for no more than six months, while canvas mittens can be used for no longer than two months. also regulate the procedure for providing employees with appropriate protection.
Comfortable overalls for roofing work
6. Boilermaker's overalls
What period of protective clothing is allowed for certain professions is determined by representatives of the labor protection department, based on the materials used and the design features of the protective devices.
Boiler house workers must be provided with overalls and shoes, replaced with new ones once a year. Canvas mittens are issued every two months. Headphones and earbuds that protect against noise are used until they are physically worn out.
Noise-protective headphones for work in boiler rooms and enterprises with high noise generation
Overalls for line personnel
The service life of workwear according to GOST for engineering and technical workers (area mechanics, foremen, foremen) in months is:
- Cotton suit – 18.
- Waterproof raincoat – 24.
In winter, an insulated jacket and felt boots are additionally used, whose operational period depends on the climatic zones.
At enterprises with hazardous and harmful production conditions, it is periodically purchased workwear. Write-off deadlines PPE depends on how it is provided to employees, as well as on the service life of the products. The cost of items is included in production costs. Accounting for workwear is carried out in accordance with data obtained from primary documentation.
Providing PPE
Occupational safety and health protection of personnel is one of the key tasks of an enterprise manager. 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 existing equipment and production organization.
Classification
Remedies are divided into:
- Spacesuits, insulating suits.
- Respiratory protection equipment. These include pneumatic helmets.
- Overalls.
- Means that provide protection for legs, arms, head, eyes, face, and hearing organs. Among them, in particular, are boots, shoe covers, canvas mittens, glasses, shields, berets, helmets, and headphones.
- Fall protection products.
- Dermatological preparations.
Safety precautions
The legislation establishes the procedure according to which workers are provided with protective equipment. The employer is obliged to provide PPE to persons operating in contaminated areas and hazardous industries. In addition, the employer must ensure the preservation, washing, drying, decontamination, disinfection, and repair of workwear. According to the provisions of Article 215 of the Labor Code, personal protective equipment, including foreign-made ones, must comply with Russian standards and have a certificate. Otherwise, the use of funds is prohibited.
by profession
As a rule, they are provided for by regulations adopted by executive bodies. For example, the relevant provisions are present in the Order of the Ministry of Health and Social Development dated October 1. 2008 No. 541n. It approves standards for the issuance of protective clothing to employees employed in enterprises with harmful, dangerous conditions, operating at elevated temperatures, in through production areas. The Order provides for types and limits of PPE for the year. The names of professions included in the regulatory document are taken from qualification reference books.
Procedure for provision
The rules for issuing PPE establish that specialists in the professions provided for in the Model Standards receive protective clothing, regardless of whether their positions are included in qualification reference books or other acts. The Ministry of Health and Social Development has the right to adopt other provisions regulating these issues. For example, orders may be issued regulating the issuance of special clothing to workers in the water sector, housing and communal services, metallurgy, construction, mining or oil and gas enterprises.
Production conditions
They are considered the determining criterion in regulating the issuance of workwear. For example, at a chemical enterprise, in any case, limits are set on the provision of PPE to drivers, mechanics, welders, crane operators, and laboratory technicians. Legislation may define certain types of workwear for use by employees of specific positions. For example, such provisions are provided for drivers of food enterprises. These employees are provided with hats, winter workwear, leather boots, etc. Drivers of electric power complex enterprises must also receive PPE. However, things must meet the requirements established for this field of activity. For example, winter workwear must be protected from water and electric current.
Providing PPE in excess of limits
The employer has the right to exceed the established delivery standards. 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. When making an appropriate decision, the employer coordinates it with representatives of the trade union. The determining factors in this case are the financial capabilities of production and priorities in the organization of personnel management policies. The employer can provide employees with types of personal protective equipment not provided for in legal acts. For example, it could be a special summer workwear. However, in this case, certification is necessary in the areas where employees perform their production activities.
Documenting
At the stage of signing the contract, the employee must be familiar with the rules governing the issuance of workwear. The enterprise is forming a special register for specialties and positions for which PPE is provided. Such statements may include sections by season, which indicate the quantity and duration of operation of the kits. Eg, summer workwear can be provided in the amount of 1 set per employee. Duration of operation - from May to September. The statement may indicate individual means of protection, their quantity, and the frequency of provision. Such a register is usually compiled at enterprises engaged in construction, processing, mining, and chemical production. The issuance standards provide for regular replacement of protective clothing. As a general rule, new PPE is provided at least once a year. Issuance standards may be reflected in a collective agreement or formalized in a separate act. Information about which PPE the employee received 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, modified at the enterprise, are given. The fact that PPE is provided to the employee is confirmed by his signature. The issuance of workwear is carried out by an authorized employee of the enterprise. PPE is provided to staff on a rental basis. When an employee is fired or transferred to another position that does not require the use of special clothing, the products are returned to the employer.
Specifics of replacing PPE
In a number of cases, the employer, after agreement with the State Inspectorate for Labor Protection and the trade union, purchases workwear that differs from that provided for in the Standard Standards. Such actions are usually driven by management's desire to provide better protection to personnel. For example, a robe can be replaced with a cotton suit. The worker may receive rubber boots instead of leather ones. Low boots made of artificial material can be replaced with tarpaulin ones. Particular attention is paid to the material from which the workwear is made. An apron with a rubberized base can be replaced with a polymer one, if in this case it will better protect the employee. The situation is similar with means that provide hand protection. For example, if the production process requires it, canvas mittens can replace polymer ones.
Nuances
Some PPE may be provided to employees after preliminary certification of production areas. The list of such equipment includes, in particular, plugs, light filters, glasses, PVC gloves, galoshes, gas mask, mat, respirator, etc. As part of the certification, the nature of professional activity is studied. In accordance with the results, . The PPE that employees receive must match their gender, height, size, and operating conditions. Emergency equipment is 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. Site foremen are responsible for the application of the products. With the onset of cold weather, warm clothes are issued: jackets, sheepskin coats, felt boots, earflaps, etc. With the arrival of the warm season, they are put into storage until the next season.
Number of sets
There is one standard for each employee. However, from 2014 it may be increased. For example, if 5 pairs of gloves are required for a year, then an employee can receive 10 pairs for 2 years. According to legislators, this procedure will allow staff to look neater. It should also be noted that it is currently possible to provide different PPE to employees combining several types of activities. For example, if a citizen is registered as a battery operator and a driver at the same time, he receives two corresponding sets. Staff going to work without PPE is regarded as a violation of discipline. If employees are inappropriately dressed at work, the law provides for penalties for the management of the enterprise.
Hand protection
The most inexpensive and common means are gloves. They provide protection for hands from contamination, scratches, abrasions, and minor mechanical impacts. The cotton glove is made from natural cotton yarn. This ensures free air exchange and prevents excessive sweating of the hands. The cotton glove protects hands when performing carpentry, mechanical assembly, painting, construction, warehouse, and auto repair operations. This type of PPE is used in enterprises engaged in cargo transportation, car servicing, and service stations. Additional durability is provided by the polymer coating. The PVC glove protects your fingers from slipping on parts and creates a stable grip on objects.
Financial statements
Accounting for workwear is carried out based on actual acquisition costs. The company can produce PPE on its own. In this case, the costs of producing products are first grouped in accounts that summarize information about production costs. Based on the fact of production, the cost is calculated. It includes all expenses. When sending finished products, a certificate of completion of work is drawn up. In this case, the following is recorded in the documents:
db sch. 23 CD. Account 10 for the amount of production costs.
Analytics is carried out in detail, indicating the quantity, name, date of receipt and return, as well as financially responsible employees.
Standards for writing off workwear
The procedure for disposal of personal protective equipment depends on whether the funds are classified as fixed assets or included in production inventories. Typically, workwear falls into the latter category. However, if its cost is more than 40 thousand rubles, and the period of operation is more than a year, it is included in fixed assets. When generating accounting documents, they are used. Disposal in this case can be formalized in a linear manner over 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, the second, accordingly, less than a year. It should be noted that some workplaces provide uniforms that are not designed to protect employees from the adverse effects of the work environment. It is not workwear; therefore, its accounting has its own specifics. A uniform, as a rule, indicates that an employee belongs to a specific company. Standards for writing off workwear established by law may be changed upward. This is permitted in the following cases:
- Reducing the lifespan of things. The rules provide for a maximum period of use of clothing. It cannot be increased, but it can be decreased.
- Replacing a certain type of PPE with another. As stated above, the corresponding decision must be agreed upon in writing with the State Inspectorate.
- Providing personal protective equipment to employees for whom it is not provided for in the standard standards. In these cases, a preliminary certification of production activity areas is carried out.
Reduction is not allowed. If, in accordance with the law, an employee must receive two pairs of pants per year, then he cannot be provided with one. Otherwise, the manager may receive a fine. If such a violation is committed again, it may lead to the suspension of the enterprise’s activities for up to 3 months. From the above it follows that if an employer sets his own, they should increase the protection of personnel, improve the provision of PPE for employees, and not worsen them.
Main methods of disposal
Workwear is written off based on the costs that were actually incurred for its production or purchase. Management decides which method to use to include costs in production costs. This can be done:
- Completely at the time of release of products into operation.
- Partially for a certain period from the start of use.
Workwear whose service life does not exceed 3 months is subject to complete write-off.
Features of taxation
Workwear is accounted for without VAT. PPE is provided to employees for a certain time, that is, ownership of it does not pass to the staff, but remains with the enterprise. In some cases, however, difficulties may arise. They are due to the fact that at some enterprises employees pay for special clothing. For example, such a situation is possible upon dismissal. When terminating the contract, the employee pays the remaining cost of the personal protective equipment to the cash desk. In this case, you need to either charge VAT or be guided by FAS Resolution No. 2901/2008. According to its provisions, the employee did not purchase workwear, but merely paid compensation to the company. Insurance premiums for personal protective equipment are not charged if they are not transferred to the ownership of the personnel.
Additionally
It should be said that tax accounting for writing off personal protective equipment differs from accounting. Funds whose cost is less than 10 thousand rubles. with a period of operation of less than a year, are included 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 period of operation exceeds a year, PPE is included in the Write-off in this case using the straight-line method.
1C
Decommissioning of workwear is carried out using a document. It can be entered in two ways. In the first case, the operation is carried out on the basis of “Transfer of Funds”. The introduction can be done separately. In this case, the fields are entered using the “Select” button or manually. Additionally, in the “Location” column, you should indicate the workshop from which the PPE is being removed. “Write-off of expenses” must be filled out if the cost of workwear has not been paid in full. Costs are by default credited to the debit of the account indicated in the main part.
Acquisition
The purchase of workwear is registered using the document "Receipt of goods" with the corresponding type of transaction. To add a product item, you must enter a new item in the appropriate tab, in the “Workwear” group. The number of products and the count (10) are also indicated here. At the next stage, the transfer of materials is formalized. For this purpose, a document of the same name is used. It should indicate the employee who receives PPE.
Conclusion
The procedure for writing off the cost of workwear depends on the operational period. If it is more than a year old, then it is classified as PPE. The peculiarity of PPE is that it cannot be included in the operating system if the cost is less than 40 thousand rubles. In this case, workwear is written off either linearly or in proportion to the volume of operations performed. In the latter situation, you need to generate a production document every month and register the quantity of products produced in it. The debit of the entry for which work clothes are written off is filled in with the indicators specified in the “Reflection of expenses” field. This is an account (20 or 25), a cost item, a division, for off-balance sheet accounts. 10.10, 10.11 the amount is received after the documents are processed. If the cost is written off during the entire operational period, transactions are indicated at the end of the period when closing the month. To reflect these transactions, an appropriate register is provided. It creates a record Dt sch. 20.01 Kd count. 10.11.
Overalls are personal protective equipment. Such clothing must be issued to those employees who are engaged in work (paragraph 6 of part 2 and article 221 of the Labor Code of the Russian Federation):
- with harmful and (or) dangerous working conditions;
- in special temperature conditions;
- associated with pollution.
Workwear may include the following property: special clothing, special shoes and safety equipment (overalls, suits, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, goggles, helmets, gas masks, respirators, other types of special clothing).
Workwear must be issued to employees in accordance with the Rules, which were approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n. At the same time, standard industry standards establish professions for which special clothing is required, as well as the types of such clothing and terms of use.
It also happens that employees are given clothing that is not intended to protect them from any harmful factors. Only for the purpose of demonstrating affiliation with a specific organization or maintaining corporate identity. This type of clothing is considered uniform. It is issued to certain categories of employees - according to the list provided by law or local documents of the employer. The rules for workwear do not apply to such clothing; consider it differently.
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Personal cards for the issuance of workwear must be filled out completely.
The issuance and handing over of personal protective equipment to employees is recorded by an entry in the personal record card for the issuance of personal protective equipment. This norm is spelled out in paragraph 13 of the order of the Ministry of Health of the Russian Federation dated 01.06.2009 No. 290n “On approval of intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment.”
FSS financing of expenses for workwear: what documents will be required
The list of documents that must be submitted to Social Security along with an application for financing the purchase of special clothing, safety shoes and other personal protective equipment (PPE) for hazardous workers has been expanded.
Note: Source: Order of the Ministry of Labor dated October 31, 2017 No. 764n
In addition to the list of purchased personal protective equipment and copies of certificates of conformity for them, the employer will also need to provide a copy of the conclusion of the Ministry of Industry and Trade that the protective clothing and other personal protective equipment were produced in the Russian Federation.
According to current from 01.01.2017 rules, the costs of purchasing workwear, safety footwear and imported personal protective equipment are no longer financed through contributions “for injuries”.
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In tax accounting of workwear, you can use the same primary basis as in accounting
If in tax accounting you classified workwear as a material expense, then its cost can be written off as a lump sum on the day it is put into use. The basis will be clause 1. In this case, the primary documents and registers that you maintain for the purposes of accounting for workwear will be enough for you. For example, a receipt order in form No. M-4, a demand invoice in form No. M-11, a statement of issue of special clothing to employees.
It is possible to write off workwear when calculating income tax, even if its issuance is not provided for by the Standard Standards. But in this case it is necessary to carry out certification of workplaces. And on its basis, issue an order for the issuance of special clothing, which also sets the wearing period. There is a letter from the Ministry of Finance of Russia dated December 11, 2012 No. 03-03-06/1/645 on this matter.
Note: If the period of use of workwear exceeds 12 months, and the cost is more than 40,000 rubles, then this asset is already depreciable property.
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Issuance of special clothing according to increased standards
An organization can establish in a local act its own standards for issuing special clothing to employees and, guided by these standards, write off the costs of its purchase. But such expenses reduce taxable profit, provided that their necessity is confirmed by the results of a special assessment of working conditions. This conclusion follows from the letter of the Ministry of Finance of Russia dated November 25, 2014 No. 03-03-06/1/59763.
So, to improve the working conditions of employees, you can deviate from industry rules. So, on your own initiative you can:
- change workwear more often, because industry standards set only deadlines for its use;
- replace special clothing with another type. If you are not sure whether the types of PPE have been correctly correlated, send a written request to the regional labor inspectorate. In it, justify why this is necessary. And after you receive a positive response, issue employees with other special clothing. If the replacement is not fundamental, for example, instead of a jacket you are given a windbreaker, then it is not necessary to approve it (letter of the Ministry of Finance of Russia dated April 5, 2006 No. 03-03-04/1/320);
- issue special clothing to employees for whom standard standards do not provide for it. To do this, a special assessment of working conditions will have to be carried out. If, based on its results, the working conditions are recognized as harmful, dangerous or associated with pollution, then the issuance of protective clothing will be justified. If the organization has a trade union, then it is necessary to coordinate with it the issuance of workwear that is not provided for by the standard standards.
All this follows from Part 2 of the Labor Code of the Russian Federation, paragraphs 6, 7 and 35 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n.
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Where to fix the procedure for issuing workwear
This is fixed in local documents. For example, in a collective or labor agreement or. In this case, the following data must be confirmed:
- a list of positions associated with harmful and (or) dangerous working conditions (production factors that can lead to injury or injury to an employee), with pollution;
- standards for issuing special clothing for each position;
- wear period, after which the employee must be issued a new set of workwear.
Note: Clause 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, as well as part 4 and paragraph 9 of part 2 of article 41 of the Labor Code of the Russian Federation.
How to determine for accounting purposes the wear period of workwear if the issuance rate is set “until worn out”
The wearing period of workwear can be set to any time, taking into account the mode of its operation. And if the standard standards provide for a maximum, then within its limits.
The “to wear out” standard means that personal protective equipment can be worn until it becomes unusable. And in order to write off PPE evenly in accounting, it is necessary to establish a specific period of use. For example, based on the results of working conditions, as well as taking into account the conditions and characteristics of the work performed.
In this case, standard standards may establish a maximum wear period. For example, for safety glasses, the wearing period cannot be more than one year (Model standards approved by order of the Ministry of Health and Social Development of Russia dated June 22, 2009 No. 357n). Accordingly, the useful life of such points for accounting purposes cannot be more than a year.
Note: Clause 6 of the Rules approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, clause 26 of the Methodological Recommendations approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
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Responsibility for violating the rules for issuing workwear
If employees are not provided with personal protective equipment, administrative liability will follow.
Entrepreneurs, organizations and their managers can be seriously fined for such a violation. But only if personal protective equipment is classified as risk class 2 in accordance with the technical regulations approved by the decision of the Customs Union Commission dated December 9, 2011 No. 878. For example, this could be shoes to protect against punctures and cuts, protective helmets, welder’s shields or glasses, and etc.
The fines in this case will be:
- from 130,000 to 150,000 rub. – for organizations;
- from 20,000 to 30,000 rub. – for officials or entrepreneurs;
- from 100,000 to 200,000 rub. – for organizations;
- from 30,000 to 40,000 rub. – for officials or entrepreneurs.
In addition, for repeated violations, instead of a fine, more stringent administrative penalties may be applied in the form of:
- suspension of activities for up to 90 days – for organizations and entrepreneurs;
- disqualification for a period of 1 to 3 years – for officials.
The labor inspectorate or the court can punish the manager at her request. Inspectors may discover a violation or learn about it from an employee complaint.
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Issuance standards, Wear standards for workwear
Organizations can establish such standards either independently, based on a reasonable need for workwear, or on the basis of industry standards for the free issuance of workwear, approved by the Ministry of Labor of the Russian Federation.
For example, such standards for organizations are defined by Appendix No. 7 of Resolution of the Ministry of Labor of the Russian Federation of December 29, 1997 No. 68 “On approval of Standard Industry Standards for the free issuance of special clothing, special footwear and other personal protective equipment to employees.”
The standards for the free issuance of workwear, determined by organizations independently, cannot be lower than the standards established by the Ministry of Labor of the Russian Federation.
Standards for issuing workwear in light industry
Order of the Ministry of Labor dated December 10, 2018 No. 778n on the approval of standard standards for the issuance of special clothing to employees of light industry organizations engaged in work with harmful and dangerous working conditions, as well as in work performed in special temperature conditions or related to pollution.
The order lists the professions and positions of light industry workers and the protective clothing, shoes and other personal protective equipment they are entitled to, indicating the norms for their issuance for the year (pieces, pairs of sets.)
In accounting the purchase of work clothes and special equipment is reflected in account 10(as well as inventories) at actual cost (clause 5 of PBU 5/01). In this case, their actual cost will consist of all the actual costs of purchasing special clothing (special equipment) and bringing it to a condition suitable for use.
The procedure for assessing workwear and special equipment, as well as the reflection of transactions for their capitalization in accounting are similar to other inventories. In this case, the organization can open special sub-accounts for accounting for workwear and special equipment:
10-10 “Special equipment and special clothing in the warehouse”;
10-11 “Special equipment and special clothing in operation.”
Release into production special clothing and special equipment, taken into account as inventories, is drawn up with invoice requirements in form No. M-11, approved by Resolution of the State Statistics Committee of the Russian Federation of October 30, 1997 No. 71a.
Commissioning special clothing or special equipment does not mean that all costs associated with their acquisition (receipt) are written off as expenses in accounting. Various options for repaying their cost are possible.
For workwear in this situation, its service life (use) plays an important role. Thus, in accordance with paragraph 21 of the Guidelines for accounting for workwear, enterprises can write off the cost of workwear with a service life of up to one year immediately to cost accounts (distribution costs):
– the cost of workwear with a service life of less than 12 months is written off.
If such an option is not provided for by the organization’s accounting policy for accounting purposes (or special clothing with a service life of more than one year is issued for production (operation), then its cost is repaid in a straight-line manner based on its useful life, provided for in standard industry standards for the free issuance of special clothing. clothing, special footwear and other personal protective equipment, as well as in the Rules for providing workers with special clothing, special footwear and other personal protective equipment, approved by Resolution of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 (clause 26 of the Guidelines for accounting for special clothing).
Reflection in accounting of the repayment of the cost of special clothing is reflected in the debit of the production cost accounts and the credit of account 10 (clause 27 of the Guidelines for accounting for special clothing):
DEBIT 23, 25, 26, etc. CREDIT 10
– part of the cost of workwear with a service life of more than 12 months is written off (repaid).
Cost of special equipment may be redeemed organization in one of the following ways (clause 24 of the Guidelines for accounting for workwear):
- the method of writing off the cost in proportion to the volume of products (works, services);
- in a linear way.
The use of one of the methods for a group of homogeneous objects of special equipment is carried out during the entire useful life of the objects included in this group, and must be recorded in the accounting policy of the organization for accounting purposes.
The repayment amount for the cost of special equipment is determined:
- when writing off the cost in proportion to the volume of products (works, services) - based on the natural indicator of the volume of products (works, services) in the reporting period and the ratio of the actual cost of the special equipment object to the expected volume of output of products (works, services) for the entire expected useful life the specified object;
- with the linear method - based on the actual cost of the special equipment object and standards calculated based on the useful life of this object.
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Budgetary organizations, Footwear for workers, Useful lives, Acquisition and Accounting of workwear, special equipment, Cost and disposal
These methods are similar to the methods of depreciation of fixed assets and calculations for them are made in the same way.
Disposal of special clothing and special equipment may be in cases of their sale, transfer free of charge (except for a contract of free use), write-off in case of moral and physical wear and tear, liquidation in case of accidents, natural disasters and other emergency situations, transfer in the form of a contribution to the authorized capital of other organizations.
Most often, the disposal of workwear and special equipment occurs due to its complete wear and tear or sale.
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Wear standards for workwear
In the first case, it should be borne in mind that write-off of special clothing and special equipment from accounting is carried out only upon their actual physical disposal (clause 31 of the Guidelines for accounting for special clothing). In other words, regardless of whether the cost of special clothing (special equipment) has been repaid in full or not, it is written off only if it is impossible to use it further due to physical unsuitability.
The write-off of work clothes (special equipment) is carried out on the basis of the act of write-off of work clothes (special equipment). Due to the lack of a unified form of such an act, it must be developed by the organization itself, with approval in the album of non-unified forms of documents in the annex to the accounting policy for accounting purposes.
In the case when the entire cost of special clothing (special equipment) has been repaid (written off as expenses of the organization), no entries are made. Only a mark is placed in the analytical accounting about the disposal of the object. If the cost of workwear is not fully repaid, then this operation is reflected in accounting as follows (clause 39 of the Guidelines for accounting for workwear):
DEBIT 94 / CREDIT 10
– the residual value of retired workwear (special equipment) is written off;
DEBIT 73 / CREDIT 94
– the residual cost of special clothing (special equipment) was collected from the guilty person (employee of the enterprise);
or
DEBIT 91-2 / CREDIT 94
– losses from disposal of special clothing (special equipment) are written off if the perpetrators are not identified.
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Reflection of disposal of workwear, When returned
Proper accounting of workwear is impossible without regular inventory, during which its availability and condition are established in the manner adopted for accounting inventories.
Determination of unsuitability and resolution of the issue of write-off of special equipment and protective clothing are carried out in the organization by a permanent inventory commission (or working inventory commissions can be created). The results of the decision made by the commission are documented in the act of writing off fixed assets (Form No. OS-4). The act is approved by the head of the organization.
Based on the executed acts for the write-off of fixed assets transferred to the organization’s accounting department, a note about the disposal of the object is made in the inventory card (form No. OS-6), inventory book (form No. OS-6b).
Premature physical wear of workwear can occur in the following cases:
- the workwear has become unusable due to negligence the employee for whom she is registered. The amount of damage is recovered either by deducting funds from the employee’s salary in the amount of his average monthly earnings (Article 241 of the Labor Code of the Russian Federation), or with the consent of the employer, the employee can transfer equivalent property to compensate for the damage caused (Article 241.248 of the Labor Code of the Russian Federation);
- premature physical wear and tear occurred not due to the fault of the employee, but due to emergency situations or arose as a result of normal production hazards.
EXAMPLE 1Due to the fault of the employee, the work suit became unusable. The service life of the work suit is 36 months. The disposal of workwear due to premature physical wear and tear is documented in a write-off act in form No. OS-4.
The initial cost of a work suit is 8,000 rubles, the amount of accrued depreciation is 700 rubles. The organization recovers damages from the guilty employee in the amount of his average monthly earnings. The average monthly salary of an employee is 5,000 rubles.
The following entries are made in accounting:
D 01 subaccount "Disposal of workwear" - K 01 - 8000 rub. - the initial cost of the work suit is reflected;
D 02 - K 01 subaccount "Disposal of workwear" - 700 rubles. - accrued depreciation is written off;
D 94 - K 01 subaccount "Disposal of workwear" - 7300 rub. - reflects the residual value of the work suit;
D 73 - K 94 - 5000 rub. - the write-off of the amount of damage at the expense of the guilty party is reflected;
D 91-2 - K 94 - 2300 rub. - reflects the difference between the amount of actual damage and the amount to be recovered from the guilty employee.
The write-off of special clothing included in the materials is documented in a write-off act (forms No. M-4, M-8).
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EXAMPLE 2As a result of an emergency, a jacket worth 3,000 rubles, which belonged to the employee, became unusable
The following entry is made in accounting:
D 99 - K 10 - 3000 rub. - the cost of the jacket is written off as emergency expenses.
For tax accounting purposes, when calculating income tax, losses from natural disasters, fires, accidents and other emergencies, including costs associated with preventing or eliminating the consequences of natural disasters or emergencies, are equated to non-operating expenses (subclause 6, clause 2, art. 265 of the Tax Code of the Russian Federation).
If an item of special clothing is written off as a result of its sale, the proceeds from the sale are accepted for accounting in the amount specified by the parties in the sale and purchase agreement. When selling workwear that was in use, its residual value is written off.
When transferring workwear free of charge, the following entry is made in accounting:
D91-2 - K10 (01) - protective clothing donated
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What to do with work clothes that have been returned
Since ownership of the workwear remains with the employer, the employee is obliged to return it:
- upon dismissal;
- when transferred to another job for which the use of the special clothing issued to him is not provided;
- at the end of the period of wearing special clothing to replace the newly issued one.
Note: Clause 64 of the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
If an employee does not return the workwear, its cost can be deducted from his salary. The same can be done if an employee, through his own fault, damages or loses his workwear.
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You can set your own standards for issuing free workwear
The Russian Ministry of Health and Social Development has updated the limits for the issuance of special clothing, footwear and other personal protective equipment (PPE) for workers who work in hazardous conditions. In addition, companies were allowed to adopt their own standards for providing employees with the necessary protective equipment.
Note: Order of the Ministry of Labor and Social Protection of the Russian Federation dated December 9, 2014 No. 997n
WHAT STANDARDS TO USE
New standards for the issuance of workwear, special footwear and other PPE to workers in cross-cutting professions (cross-cutting professions are those that are common to several (all) sectors of the economy. The list of such professions is contained in the unified tariff and qualification reference book, approved by a joint resolution of the USSR State Labor Committee and the Secretariat of the All-Union Central Council of Trade Unions dated January 31. 85 No. 31/3-30) and positions in all sectors of the economy will need to be used instead of the previous limits, which were approved by Resolution of the Ministry of Labor of Russia dated December 30, 1997 No. 69 (hereinafter referred to as Resolution No. 69) (as the editors of “DK” reported in the Ministry of Health and Social Development of Russia, An order to cancel this document is currently being prepared).
Note: in parallel with the new standards for the issuance of PPE, industry limits will continue to apply (Industry standard standards are approved, in particular, by orders of the Ministry of Health and Social Development of Russia dated July 16, 2007 No. 477 (for comment, see “DK” No. 22, 2007), dated August 12, 2008 No. 416n, dated November 26, 2007 No. 722, dated December 25, 2006 No. 873). What document will need to be followed? The answer is this: for cross-cutting professions and positions, the standards from the commented document are applied, unless these professions and positions are specifically specified in industry regulations. This is stated in the commented order, as well as in the annex to the resolution of the Ministry of Labor of Russia dated December 18, 1998 No. 51 (“On approval of the rules for providing workers with special clothing, special footwear and other personal protective equipment”).
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THERE WILL BE FEWER DISPUTES WITH INSPECTORS
Order No. 997n finally enshrines the provision that the employer can, taking into account the opinion of the trade union, approve its standards for issuing workwear and provide employees with additional uniforms and personal protective equipment. This means that expenses for the income tax can include the costs of purchasing workwear and other personal protective equipment, even in excess of the standards prescribed in the published order. But only if your organization has adopted its own standards for these special protective equipment.
Most likely, now companies will no longer have the problems that previously arose when writing off amounts spent on the purchase of workwear and other personal protective equipment. Local tax officials allowed expenses to be taken into account only according to the approved standards for issuing special protection. Even despite the fact that the Russian Ministry of Finance adhered to the exact opposite point of view and did not object to taking into account excess workwear (see letters of the Russian Ministry of Finance dated 04.04.07 No. 03-03-06/1/214, dated 23.04.07 No. 03-04- 06-01/128).
Often, issues regarding the recognition of such expenses could only be resolved in court. As a rule, the judges rejected the arguments of the inspectors that the costs of purchasing workwear must be confirmed by standard industry standards, as well as the rules for providing workers with workwear (see, for example, resolutions of the Federal Antimonopoly Service of the Far East dated February 13, 2008 No. Ф03-А59/07-2 /5933, Moscow dated 06/01/07 No. KA-A40/ 4643-07 districts). And the judges of the Ural District, in their resolution dated May 29, 2007 No. F09-4020/07-S3, noted that tax legislation does not link the ability to take into account the costs of workwear with any standards.
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MAIN CHANGES
If your company practices issuing workwear and PPE to employees, then it makes sense to carefully study the document being commented on so as not to miss changes in specific professions and positions.
Firstly, some professions and positions are fixed (and, accordingly, standards for the issuance of free PPE), which were not included in Resolution No. 69. Thus, if a position or profession is not listed in industry standards, but is mentioned in Order No. 997n, then you can now use the limits for issuing free workwear contained therein.
Secondly, the commented document does not indicate standards for the provision of PPE for workers in certain professions and positions, which were previously contained in Resolution No. 69 (see the reference “Which positions are excluded from the list”). Therefore, such employees need to establish standards for issuing free uniforms in an organization order.
Thirdly, additional protective clothing is provided for representatives of certain professions. You can easily see in the published document all changes regarding the quantity and quality of workwear and PPE. If in your organization the standards for issuing workwear and PPE are lower than the newly established ones, then they need to be reviewed.
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WHAT POSITIONS ARE EXCLUDED FROM THE LIST
Order No. 997n does not contain standards for the issuance of free workwear for the following professions and positions, which previously appeared in Order No. 69:
- worker;
- territory cleaner;
- liner (bricklayer);
- paint painter;
- preparator;
- chlorination plant operator;
- sharpener;
- press operator;
- worker for washing and repairing workwear.
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Is it possible to immediately write off work clothes from the balance sheet upon dismissal of an employee if the wear period has not yet expired?
The fact is that disposal of workwear before the end of the wearing period is possible only due to its unsuitability, damage or theft. At the same time, it is not the accountant who determines the unsuitability of personal protective equipment and decides on their write-off, but a special inventory commission.
An exception to these rules is only for workwear with short periods of wear, no more than 12 months. Its cost is allowed to be written off at a time to cost accounts. This is stated in paragraph 21 of the manual, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n.
Therefore, if an employee returns suitable workwear before the end of the wearing period, then it should be dry cleaned and then given to others.
As for safety shoes, they can be written off. Because you can’t take your shoes to the dry cleaner. And transferring worn shoes to another employee is a violation of basic hygiene rules.
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