Special clothing is personal protective equipment for employees of the organization (clause 2 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). This includes the special clothing itself, as well as special shoes and safety equipment. Examples of workwear are overalls, trousers, suits, sheepskin coats, dressing gowns, various shoes, helmets, gas masks, respirators, goggles, mittens, etc. As a general rule, the cost of workwear is repaid in a linear manner over the period of its useful use (clause 26 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). In essence, the workwear is being depreciated. And if the period of workwear does not exceed 12 months, it can be written off at the time of vacation (clause 21 of the Methodological Instructions, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n). We will tell you how the useful life of special clothing is determined in our consultation.

How are the useful life of workwear determined?

The useful life of special clothing is indicated in the standard industry standards for the free issuance of special clothing, special footwear and other personal protective equipment (clause 26 of the Guidelines, approved by Order of the Ministry of Finance dated December 26, 2002 No. 135n).

There are norms that are approved as uniform for all sectors of the economy, and norms developed specifically for certain industries. For example, standards have been approved for workers in agriculture and water management (Order of the Ministry of Health and Social Development dated August 12, 2008 No. 416n), the fishing industry (Decree of the Ministry of Labor dated December 29, 1997 No. 68), chemical production (Order of the Ministry of Health and Social Development dated August 11, 2011 No. 906n), construction ( Orders of the Ministry of Health and Social Development dated July 16, 2007 No. 477, dated December 7, 2010 No. 1077n), consumer service organizations (Decree of the Ministry of Labor dated December 29, 1997 No. 68), etc.

Here are examples of the useful life of workwear for trade workers (Resolution of the Ministry of Labor dated December 29, 1997 No. 68):

Profession or position	Name of personal protective equipment	Useful life of the unit/set (in months)
In trade and warehouse organizations
Seller of food products; barman	When performing work on the sale of meat and fish products: - rubberized apron	12 months
Commodity expert	When performing work on sorting hardware, silicate products and building materials: - combined mittens	3 months
At catering establishments
Kitchen worker	Combined mittens	6 months
dishwasher	Rubberized apron with bib	12 months
In the markets
Cleaner of industrial and office premises	When performing work on washing tables: - rubberized apron; — rubberized sleeves	12 months
	- rubber galoshes	24 months

In tax accounting, workwear is taken into account as material expenses at the time of its release (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation). However, an organization can account for workwear in expenses evenly within its useful life. An organization can set these deadlines for tax accounting independently or proceed from the deadlines provided for in standard industry standards for the free issuance of workwear.

According to Art. 221 of the Labor Code of the Russian Federation, in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, workers are given free certified special clothing, special shoes and other personal protective equipment, as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation.

Special clothing- These are personal protective equipment for employees of the organization. These include:

• special clothing;
• special shoes;
• safety equipment (overalls, suits, including insulating ones, jackets, trousers, dressing gowns, sheepskin coats, sheepskin coats, various shoes, mittens, glasses, helmets, gas masks, respirators, face protection, hearing protection, eye protection, and others types of special clothing and safety devices).

A specific list of labor tools taken into account as part of special clothing is determined by the organization, based on the specifics of the technological process in industries and other sectors of the economy [clauses 2,7,8 of Methodological Instructions No. 135n].

The employer, at his own expense, is obliged, in accordance with established standards, to ensure the timely issuance of special clothing, special shoes and other personal protective equipment, as well as their storage, washing, drying, repair and replacement (Part 3 of Article 221 of the Labor Code of the Russian Federation).

Accounting for workwear

The procedure for maintaining accounting records of workwear is determined by the Methodological Guidelines for the 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 No. 135n) (hereinafter referred to as the Guidelines).

Depending on the cost and useful life, workwear can be divided into three categories:

• First category: workwear with a useful life of less than 12 months.
• Second category: workwear with a useful life of more than 12 months, not included in fixed assets according to the cost criterion in accordance with PBU 6/01 “Accounting for fixed assets” (paragraph 4, clause 5 of PBU 6/01) and the accounting policy of the enterprise.
• Third category: workwear included in fixed assets (useful life of more than 12 months, costing more than 40,000 rubles).

Workwear belonging to the first category is taken into account as part of inventories, regardless of cost (clause 2 of the Guidelines). At the same time, it can be written off to cost accounting accounts at a time in order to reduce the labor intensity of accounting work (clause 21 of the Methodological Instructions).

Workwear, which belongs to the second category, is taken into account as part of inventories, but cannot be written off to cost accounts at a time. Its cost is repaid in a straight-line manner based on the useful life stipulated in the standard industry standards for the free issuance of workwear, as well as in the rules for providing workers with workwear (clause 26 of the Guidelines).

To ensure control over the safety of workwear after its commissioning, it is recorded on an off-balance sheet account (clause 23 of the Guidelines). In the program "1C: Accounting 8" for these purposes, the off-balance sheet account MTs.02 "Working clothes in operation" is used.

Workwear, which belongs to the third category, is accounted for in the manner used for accounting for fixed assets.

Tax accounting of workwear

The cost of workwear belonging to the first and second categories is included in material costs at a time as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

note: As a result of taking into account the second category of workwear, a temporary difference arises, because in accounting, the cost of such workwear is written off gradually (in a linear manner), and in tax accounting, the write-off is performed at a time (material expenses).

Accounting for workwear in the software "1C: Enterprise Accounting 8"

The procedure for accounting for workwear in the warehouse, putting it into operation and writing off its cost as production costs must be reflected in the accounting policy.

In the program "1C: Enterprise Accounting 8" to account for workwear, accounts 10.10 "Special equipment and special clothing in warehouse", 10.11.1 "Special clothing in operation", as well as the off-balance sheet account MTs.02 "Workwear in operation" are used.

In this article we will look at three ways to pay off the cost of workwear:

• repay the cost upon transfer to operation;
• linear;
• proportional to the volume of products (works, services).

We will also consider how operations for the issuance of workwear above the norm are reflected. Using specific examples, we will analyze what documents are used to generate entries for accounting for workwear and how the reflection of operations for issuing workwear for operation affects income tax.

Let's look at the features of accounting using this situation as an example:

On June 15, 2013, Voskhod LLC purchased 5 pieces of overalls from the supplier Tekstilshchik LLC at a price of RUB 1,180. (including VAT), rubber boots in the amount of 7 pairs at a price of 590 rubles. (including VAT) and gloves in the amount of 15 pairs at a price of 33.6 rubles. (including VAT).

The organization has established the following standards for issuing workwear: overalls - 1 piece per year, rubber boots - 1 pair for two years.

Receipts of workwear

The receipt of workwear, as well as any acquired material value, is reflected using the document “Receipt of goods and services”. The header of the document states:

• the warehouse where the purchased workwear is received;
• supplier counterparty;
• agreement under which the purchase is made.

In the tabular part of the document, on the “Goods” tab, a list of purchased values ​​is reflected, indicating the quantity, cost and VAT rate (Fig. 1).

Based on the document “Receipt of goods and services”, the data of the invoice presented by the supplier is entered. To enter an invoice, you can follow the hyperlink, which is highlighted in blue at the bottom of the “Receipt of goods and services” document, or use the “Invoice” tab. The invoice must indicate the incoming number and date (Fig. 2).

As a result of posting the document “Receipt of goods and services,” transactions are generated that reflect the receipt of workwear at the warehouse and the occurrence of debt to the supplier, as well as the amount of incoming VAT (Fig. 3).

Transfer of workwear into operation

The issuance of workwear is reflected using the document “Transfer of materials for operation” (see Fig. 4). You can go to the document log through the menu: Nomenclature and warehouse - Workwear and equipment - Transfer of materials into operation.

When adding a new document on the " Workwear» a list of special clothing issued to employees is indicated (in our case, these are overalls, rubber boots and gloves) (Fig. 5).

In the column " Purpose of use» information on the method of paying off the cost of workwear and the issuance standard. Let us consider in detail what information is indicated on the destination card.

Note: The purpose of use is specified for each item separately (field " Nomenclature"), thus the created use assignment for overalls cannot be used further for gloves. In the name of the purpose of use, you can indicate how the workwear will be used, its useful life (up to a year or more than a year). The assignment card indicates the quantity according to the issuance standard, the method of repayment of the cost (according to accounting data), the useful life in months (important when using the “Linear” repayment option) and the method of reflecting expenses (i.e. cost account and analytics for which special clothing will be written off). (see pictures 6, 7, 8):

As mentioned earlier, the cost of workwear with a useful life of less than a year is written off as expenses immediately at the time of putting it into operation (in our case, to account 20 “Main production”) both in accounting and tax accounting, as a result of which permanent and temporary differences do not arise . For such workwear, a method of repayment of the cost is established “ "(Fig. 6).

Note: « Repayment method”, indicated in the use purpose card, reflects the setting for accounting. In tax accounting, the cost is written off as expenses automatically. For workwear with a useful life of less than a year (for which write-off in accounting and tax accounting is carried out simultaneously), the indicator “ Useful life"contains auxiliary information for analysis that does not affect the results of the document.

Let's create a use assignment for boots (Fig. 7). As noted earlier, if the useful life of workwear is more than 12 months, then in accounting the cost of such workwear will be written off as expenses gradually throughout the entire useful life in equal shares (linear method), and in tax accounting the write-off is made at a time, resulting in temporary difference.

note: In the purpose of use, it is also possible to indicate the method of repayment of the cost " Proportional to the volume of products (works, services)", but it does not apply to workwear. It can only be used with special equipment.

When writing off the cost in proportion to the volume of products (works, services), the amount of repayment of the cost of special equipment is determined 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 object of special equipment to the expected volume of output of products (works, services) for the entire expected useful life of the specified object.

The use of the method of writing off the cost in proportion to the volume of products (works, services) is recommended for those types of special equipment, the useful life of which is directly related to the quantity of produced products (works, services), for example, dies, molds, rolling rolls, etc.

Let’s also create a purpose of use for gloves issued in excess of the norm (Fig. 8).

When issuing workwear in excess of the norm, a constant difference (DP) arises in the assessment of expenses, since write-off of workwear is carried out according to accounting data, and in tax accounting, the cost of write-off is not subject to income tax. A permanent difference occurs once in the current period. Thus, when writing off workwear in excess of the norm, the income tax adjustment is made once during the period of issue of workwear.

What do you need to pay attention to when adding a purpose for such workwear?

1. IN " Payment method"the option is indicated" Pay off the cost upon commissioning"so that in accounting the cost of workwear is immediately charged to expenses (in our case, account 91.02) (Fig. 8).
2. Filling " Ways to reflect expenses"(Fig. 9, 10).

When adding a new method of reflecting expenses for the selected cost account, the analytics must be indicated - “Cost item” or the item “Other income and expenses”, depending on the selected cost account (Fig. 10).

The item of other income and expenses acts as “Subconto 1” for account 91.02. Let’s create a new article with the title “Workwear beyond the norm.” When adding a new item, it is important to indicate that in tax accounting, expenses for this item are not accepted when calculating income tax: in the column “ Admission to NU» uncheck the box (Fig. 11, 12).

As a result of this adjustment in accounting, the cost of workwear will be completely written off to account 91.02 “Other expenses”, and in tax accounting there will be a permanent difference that will affect the calculation of income tax.

As a result of the document “Transfer of materials into operation”, the following transactions will be generated (Fig. 13):

Let's analyze the transactions generated when posting the document.

Posting Dt 10.11.1 Kt 10.10 reflects the release of workwear from the warehouse into operation.

The cost of overalls "Overalls", for which the method of repayment of the cost was established " Pay off the cost upon commissioning", written off to Dt20.01 completely in both accounting and tax accounting (entry No. 4) in the amount of 1,000 rubles.

The cost of workwear “Rubber boots” with a linear method of repayment of the cost is written off as expenses at a time only in tax accounting in the amount of 500 rubles. At the same time, the occurrence of a taxable temporary difference is recorded in accounts 20.01 and 10.11.1 (entry No. 5). The repayment of the cost of this workwear in accounting and the repayment of the resulting temporary difference will be carried out monthly throughout the entire useful life during the routine operation “Repayment of the cost of workwear and special equipment”.

Gloves that were issued in excess of the norm (entry No. 6) were immediately written off in accounting in full (20 rubles) as other expenses (account 91.02), and in tax accounting a constant difference was formed, with which when calculating income tax tax adjustment will be made.

To control the availability of protective clothing in operation, for the cost of the protective clothing transferred into operation, when posting a document, entries are made in the debit of the off-balance sheet account MTs.02 “Working clothing in operation” (entries No. 7, 8 and 9).

Important! On all balance sheet accounts the equality BU=NU+PR+VR must always be satisfied (except for accounts 90 and 91, where this equality may not be satisfied for the amount of VAT).

To analyze the fulfillment of this requirement, when generating the balance sheet in the report settings, you need to enable " Control» fulfillment of this equality (Fig. 14).

Repayment of the cost of workwear is carried out using the regulatory operation “ Repayment of the cost of workwear" Please note that for workwear with a useful life of more than a year, repayment of the cost will be made starting from the month following the month of commissioning. Thus, during the current month, no postings will be generated when performing a routine operation.

We will pay off the cost for the next month (July).

To start a routine operation, you need to go to the menu: Accounting, taxes, reporting - Closing the period - Regular operations (Fig. 15).

As a result of posting the document, a transaction will be generated to pay off the cost of the boots (Fig. 16).

When posting a document to the debit of an account 20.01 "Main production" In accounting, the cost of workwear is written off, calculated as follows: 500 rubles. / 24 months = 20.83 rubles per month. The repayment of the taxable temporary difference in the amount of 20.83 rubles that arose at the time of commissioning is also recorded.

Let's return to the month of transfer of workwear into operation and consider what postings will be generated at the close of the month. We will reflect the proceeds from the sale by providing a service worth RUB 11,800. (including VAT=18%) (Fig. 17).

When posting the document, sales revenue and VAT will be reflected (Fig. 18).

In our example, there are costs from the commissioning of workwear and revenue from the provision of services. Let's find out how the formed permanent and temporary differences affect the calculation of income tax. To do this, let’s start processing “ Closing the month».

Menu: Accounting, taxes, reporting - Closing the period - Closing the month (Fig. 19).

Let's analyze the transactions generated by the regulatory operation " Income tax calculation"(Fig. 20)

From the amount of accounting profit (RUB 8,980), the conditional income tax expense is calculated:

8,980 * 20% = 1,796 rub.

Dt 99.02.1Kt 68.04.2 1,796 rub.

When putting boots into service (with a useful life of 2 years), the cost of the boots was 500 rubles in tax accounting. In accounting, this cost will be repaid over the useful life (2 years), and therefore, at the time the boots are put into operation, a taxable temporary difference (TDT) in the amount of 500 rubles arises, from which the deferred tax liability is calculated at the end of the month.

Dt 68.04.2 Kt 77,500 rub.*20%=100 rub.

Starting from the month following the month of commissioning, the cost of the boots will be repaid in accounting and the deferred tax liability that arose in the month of commissioning will begin to be repaid. Repayment of the resulting IT will be made over the remaining useful life in equal shares:

Dt 77 Kt 68.04.2 500 rub./24 months*20%=4.17 rub.

Since this month the organization issued special clothing in excess of the norm, a constant difference arose when generating posting Dt 91.02Kt 10.11.1. From the resulting permanent difference, a permanent tax liability (PNO) is calculated in the amount of 20 rubles * 20% = 4 rubles.

Dt 99.02.3 Kt 68.04.2 4 rub.

Calculated income tax in the amount of RUB 1,700. distributed by type of budget: federal and regional.

1,700 rub. / 20% * 2% = 170 rub. to the Federal Budget (posting No. 1)

1,700 rub. / 20% * 18% = 1,530 rub. to the Regional budget (posting No. 2)

170 rub. + 1,530 rub. = 1,700 rub.

Let's consider what transactions will be generated next month. For ease of calculation, we will again reflect sales revenue in the amount of 11,800 rubles. (including VAT=18%).

When carrying out a regulatory operation " Income tax calculation"The following transactions will be generated for July (Fig. 22).

From the accounting profit (RUB 9,979.15), the conditional income tax expense is calculated (RUB 1,995.83):

9,979.15 * 20% = 1,995.83 rubles.

Dt 99.02.1 Kt 68.04.2 RUB 1,995.83

In July, the deferred tax liability 77Kt 68.04.2 begins to be repaid in the amount of 4.17 rubles. The income tax is adjusted by this amount, which, taking into account the deferred tax liability, amounted to 2,000 rubles.

The calculated income tax in the amount of 2,000 rubles is distributed to the Federal budget (2%) and Regional (18%).

2,000 rub. / 20% * 2% = 200 rub. (wiring No. 1)

2,000 rub. / 20% * 18% = 1,800 rub. (wiring No. 2)

Postings generated at the close of July will be generated over the next 23 months (until the cost of the boots is repaid), provided that no additional permanent and temporary differences arise.

Help - calculation of tax assets and liabilities

The report “Calculation of Tax Assets and Liabilities” is intended to analyze the amount of permanent and temporary differences in the valuation of assets and liabilities.

The printed form of the report is an accounting document approving the procedure for recognizing permanent and temporary differences in the valuation of assets and liabilities in the month the report was generated.

You can access the help through the menu item: Accounting, taxes, reporting - Closing the period - Closing the month - Certificates and calculations.

The information in the report is divided into two blocks:

• section regarding permanent differences from which permanent tax assets and liabilities are calculated;
• section reflecting temporary differences from which deferred tax assets and liabilities are calculated (Fig. 24, 25).

Let's analyze the report data for June. In Figure 24 we see that in June a permanent difference of 20 rubles was recognized, which arose when writing off workwear in excess of the norm (gloves). After closing the month in column 7 of Figure 21, a permanent tax liability was calculated from the resulting permanent difference in the amount of:

20 rub. *20% = 4 rub.

Figure 25 reflects the value of the recognized temporary difference in the amount of 500 rubles. from the commissioning of boots, from which the deferred tax liability is calculated:

500 rub. * 20% = 100 rub.

We will generate a certificate of calculation of tax assets and liabilities for July (Fig. 26).

As can be seen from Fig. 26, in July the calculation certificate was generated only in the part “Deferred tax assets and liabilities” (in July the deferred tax liability is repaid).

The second column of Fig. 26 (“Recognized earlier”) reflects the recognition of a temporary difference in the amount of 500 rubles that arose last month. The recognized taxable temporary difference is repaid monthly in the amount of:

500 rub. /24 months=20.83 rub.

Repayment of deferred tax liability.

Since May 28, 2015, new standards for the issuance of workwear for workers employed in harmful and dangerous working conditions have been in effect (Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n). From this date, the previous standard standards approved by order of the Ministry of Health and Social Development of Russia dated October 1, 2008 No. 541n do not apply.

Note. There will be no mistake if tax accounting is done gradually. For example, during the service life. The main thing is that there is a provision for this in the accounting policy.

Thus, the list of professions for which protective equipment is required has expanded - from 94 to 195. For example, cashiers-controllers have appeared on the new list - they are now required to wear a suit to protect them from contamination and gloves. In addition, you can change the issuance order to a more profitable one. These changes will also affect tax accounting. Many companies will write off more workwear expenses. Therefore, it is necessary now to review such documents as the procedure for issuing workwear, orders and personal cards. And make sure they comply with the new regulations. This article will tell you what an accountant or other responsible employee should do so that the company does not have problems with tax accounting expenses.

When issuing workwear, companies from May 28 must be guided by the Standard Standards approved by Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n (clause 14 of the Interindustry Rules, approved by Order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n). At the same time, you can set your own standards if they improve the protection of workers compared to the standard ones. In this case, the procedure for issuing protective clothing must be enshrined in the company’s local documents (clause 6 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n, Article 41, 189 of the Labor Code of the Russian Federation). For example, in employment contracts. If this is your case, then you need to check each of them. If there are conditions in the contracts that do not meet the new requirements, changes will need to be made to these clauses. To do this, it is necessary to draw up additional agreements to the contracts.

But the most convenient way is to draw up one common document for everyone and familiarize employees with it. For example, this could be a provision on the issuance of protective equipment or a provision on labor protection. You can call the document that - the procedure for issuing protective clothing. After all, it is easier to make changes to one such document than to draw up additional agreements for each employment contract every time the legislation changes. Please note the following changes in the internal procedure for issuing workwear.

List of professions. The list of professions and positions subject to mandatory issuance of protective equipment has expanded significantly. Until May 28, it consisted of only 94 items, after this date - 195. For example, cashiers-controllers appeared on the new list - they are now required to wear a suit to protect them from contamination and gloves. Or waiters, for whom a suit and apron are provided. Therefore, check - perhaps the new list includes employees to whom the company did not previously issue workwear. Then you need to review the local list in force in the company.

Note! Workwear at higher standards can be written off only if there are valid results of the special assessment. Otherwise, there is a risk that tax authorities will recalculate expenses based on standard norms.

If a company issues clothing according to the standards from Order No. 997n, then it does not matter whether it conducted a special assessment of workplaces. But its results are necessary if you have approved increased standards. Otherwise, there is a risk that tax authorities will consider the costs of additional workwear to be unjustified (letter of the Ministry of Finance of Russia dated November 25, 2014 No. 03-03-06/1/59763).

Double standards. According to the new rules, the company can immediately issue an employee two sets of personal protective equipment with double the wearing period (clause 5 of the Notes to the Model Standards, approved by Order of the Ministry of Labor of Russia dated December 9, 2014 No. 997n). This way things will wear out more slowly, and employees will look neater.

Example 1. How to determine how much protective equipment can be issued to an employee

A lift operator is entitled to one protective suit and 6 pairs of gloves per year. This means that he can be given two suits and 12 pairs of gloves at once for two years.

Until May 28, there were no such provisions in the standard regulations. Of course, the employer could establish such a procedure in internal documents. But then this would be considered increased standards for issuing protective equipment. And without a special assessment report, writing off the costs of a second set of clothes would be problematic. Now such problems should no longer exist.

In addition, it is now possible to issue additional protective equipment to workers combining professions. Such employees are additionally issued special clothing provided for the combined profession (clause 4 of the Notes, approved by Order No. 997n).

Example 2. How to determine how much protective equipment can be issued to a part-time worker

The maid is provided with a robe or suit and gloves. And if she also cleans the area on the street, then the employee must be given another suit, an apron, rubber boots and gloves. Additional protection.

Additional protection. According to the new rules, in the spring and summer, workers are additionally provided with protective equipment against mosquitoes and ticks, including a set of repellents - ointments, emulsions and other repellents. This applies to all professions and positions named in the standard standards, even if employees work in an office (clause 7 of the Notes to the Model Standards, approved by Order No. 997n). If there is no position in the norms, for example an accountant, then ointment and other protection are not issued.

Separate protective measures are provided for workers working in explosive and fire hazardous conditions. Regardless of their specific profession, they are given special clothing made from fabrics and special protective materials, and a so-called self-rescuer - a gas mask-type device (clause 8 of the Notes to the Model Standards, approved by Order No. 997n).

What does a company face for violating the rules for issuing workwear?

The Labor Code of the Russian Federation requires the issuance of workwear. If it is violated, the company can be fined up to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

In addition, administrative liability is provided for the failure to issue protective equipment that belongs to the second risk class in accordance with the Technical Regulations approved by the decision of the Customs Union Commission dated December 9, 2011 No. 878. These are, say, shoes against punctures and cuts, protective helmets or welder glasses. The fines in this case will be (part 4 of article 5.27.1 of the Code of Administrative Offenses of the Russian Federation):

• from 130,000 to 150,000 rub. — for organizations;
• from 20,000 to 30,000 rub. - for a company manager or entrepreneur.

Failure to provide employees with protective equipment when necessary may result in them stopping work. And the employer will be obliged to pay for downtime (Article 220 of the Labor Code of the Russian Federation, clause 11 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n).

Make changes to documents

Changes, if necessary, need to be made not only to the documents that spell out the procedure for issuing protective clothing and protective equipment. It is also necessary to check other papers that contain references to previous norms. For example, orders and, of course, personal clothing registration cards. After all, they reflect the issuance and return of special clothing (clause 13 of the Rules, approved by order of the Ministry of Health and Social Development of Russia dated June 1, 2009 No. 290n).

The form of such a card is given in the appendix to the Rules. They probably still contain a reference to the old norms. This means that we need to close these cards and issue new ones.

Determine how to write off workwear

It is most convenient to establish a unified procedure for writing off workwear in accounting and tax accounting. In this case, there will be no temporary differences and no deferred tax assets. In the accounting policy for accounting purposes, write down the following conditions: “Workwear with a useful life of more than 12 months and a cost of more than 40,000 rubles. accounted for as part of fixed assets. Its cost is repaid by calculating depreciation using the straight-line method. The rest of the workwear is taken into account in the composition of materials. At the same time, workwear whose useful life does not exceed 12 months is written off at a time at the time of its transfer to employees.”

As a result, temporary differences can arise only for workwear with a useful life of more than 12 months and a cost of no more than 40,000 rubles.

In tax accounting, property that is not depreciable, since 2015, can be written off not only at once, but also gradually. For example, during the service life (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). This category includes property that:

• has a useful life of more than a year, but costs 40,000 rubles. or less;
• costs more than 40,000 rubles, but has a service life of no more than a year;
• costs no more than 40,000 rubles. and has a service life of no more than a year.

Note. Expenses for workwear can not be written off immediately, but gradually

Overalls and other protective equipment are no exception. Therefore, the company can also write them off not immediately, but gradually. This can be beneficial for companies with uneven expenses. By distributing expenses within the year, you will not have to show losses. And for companies that want to bring accounting and tax accounting closer together, this method is simply irreplaceable.

In accounting, it was previously possible to write off inventory and workwear at a time or in a linear manner, that is, during their service life (Methodological guidelines, approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). And now, if you establish the same method in tax accounting, you can avoid the differences that must be taken into account according to the rules of PBU 18/02.

Note! Since 2015, workwear can be written off gradually both in accounting and when calculating income tax. Even if its cost is 40,000 rubles. or the period of use is a maximum of 12 months.

You can choose to gradually write off low-value workwear only if it has been put into use since 2015. The company can begin to write off such property immediately from the month of commissioning.

Since the ownership of the workwear remains with the company, 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.

Workwear and safety footwear – clothing, footwear used in production conditions (industrial), in transport for protection from hazardous and health-threatening conditions. As a component, sanitary equipment is used in healthcare and catering. One of its varieties is technological clothing, used to protect work items. In addition to clothing and shoes, additional protective equipment is used - personal protective equipment (PPE).

Free issuance of protective equipment, workwear, and safety shoes is carried out only to employees of those specialties (professions) whose names are indicated in the Classifier and provided for by the relevant standards.

Other specialties can purchase protective items to provide themselves with comfortable conditions at their own expense, or, in agreement with management, on a shared basis.

When hiring a new employee, he must be introduced to the Norms and Rules for issuing workwear (standard) for a specific specialty before signing an employment contract.

If for some reason the employer does not provide the employee with protective equipment, then it is prohibited to begin performing duties. The employee is compensated for downtime in the amount of 2/3 of his salary.

When selling food products, in workplaces with the presence of microorganisms - biological factors, sanitary clothing and footwear, except for special ones, and accessories are issued to protect objects of labor while ensuring sanitary and hygienic standards.

Standards (limits) for all areas of business were adopted in 1997 by the Decree of the Ministry of Labor of the Russian Federation. Intersectoral standard standards for all sectors of the economy were approved in 2008 by Order of the Ministry of Health and Social Development.

The supply of safety footwear and workwear occurs regardless of factors, provided that the name of the profession completely matches the standards of issue and the staffing schedule. The list of professions must comply with the Classifier of Professions.

New rules for accounting for workwear

Since 2003, new accounting rules have been introduced. They are given in the Guidelines for accounting for special tools, special devices, special equipment and special clothing. The document was approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n and made public in mid-February. Innovations from the financial department have led to discrepancies in tax and accounting standards for workwear.

Workwear is personal protective equipment for workers performing harmful, dangerous and dirty types of work, as well as working in special temperature conditions.

Workwear - documentation for accounting, terms of use

2. Where can I see the terms of use of workwear and how to take it into account after the expiration of these terms, if it is still suitable for use?

3. Are there standards for issuing special clothing specifically for electricians (maybe there are some specifics and we are required to issue them special equipment to ensure safety)?

4. And finally, who is the responsible person who approves the standards and method of accounting for workwear in the organization - the director or the safety engineer?

The forms of primary documents are provided for in the Guidelines for accounting of special tools, special devices, special equipment and special clothing (approved.

Workwear ->

Lists of professions for which wearing protective clothing is mandatory, types of protective clothing, standards for issuing them and terms of use (wearing) are established by standard industry standards.

– replace the one provided for by the standard standards with another type (Part 2 of Article 221 of the Labor Code of the Russian Federation). To do this, a written request must be sent to the regional labor inspectorate, in which the need for replacement should be justified (clause.

WORKWEAR ACCOUNTING for special footwear, uniforms

The act for write-off of workwear indicates the following reasons for write-off: “men’s summer boots – the sole burst during pipeline repairs”, “winter underwear – torn during pipeline repairs”, men’s anti-encephalitis suit – contaminated with oil during pipeline repairs”, etc. Premature write-off forces us, accordingly, to exceed the norm of issued workwear.

The question is whether we may have problems with the tax authorities if such reasons are indicated in the write-off act, and whether they will comply with legal requirements.

Shelf life of workwear

The shelf life of workwear, special footwear and personal protective equipment depends not only on its quality, but also on the conditions of their storage. A very important element of corporate ethics is how, when and how much an employee uses workwear. How it is stored in the warehouse before it is issued to the employee. How to clean, repair and iron.

The workers themselves should be informed that the most important role in protecting their health is to use only clean special clothing, as well as shoes.

Service life of special clothing and footwear

More than three years ago, the company issued headphones at my verbal request. The noise level in the workshop is more than 80 dB all day long. At the same time, in the report of the commission on working conditions, these data are underestimated, since harmful conditions begin at 80 dB. This may be why headphones are not on the list of required personal protective equipment. I didn’t sign for the headphones anywhere, I just brought the sales receipt and my money was returned. Now I am leaving the company, I took my things, incl.

Terms for wearing workwear - who sets them?

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Standard standards for issuing workwear

In accordance with Article 221 of the Labor Code of the Russian Federation, workers employed in hazardous industries or production associated with pollution, or associated with special temperature conditions must be provided free of charge with certified work clothing, safety footwear and other personal protective equipment.

Employers, at their own expense, are required to purchase, free and timely issue protective clothing to employees, in accordance with standard standards for issuing protective clothing.

The employer has the right to establish its own standards for the provision of workwear, deviating from the standard standards for issuing workwear and safety footwear that improve the protection of workers.

The standard standards for the free distribution of workwear provide minimum requirements for the composition of personal protective equipment to provide workers with reliable protection from the effects of various adverse factors, pollution and low ambient temperatures.

Accounting for workwear

Construction organizations also need to pay attention to the accounting of special clothing. We remind you that the Order of the Ministry of Finance of the Russian Federation on December 26, 2002 No. 135n approved the Guidelines for accounting of special tools, special devices, special equipment and special clothing (hereinafter Guidelines No. 135n).

According to Methodological Instructions No. 135n, starting from 2003, construction organizations must write off the cost of work (account 20 “Main production”) in parts over the period of its operation.

Each profession has its own period for wearing workwear, the standards are approved by the Ministry of Labor Resolution No. 63. How the service life is determined in 2018, how to extend it and how to draw up an extension certificate - you will learn from the article.

Read our article:

Overalls (OC) are one of the types of personal protective equipment. Speaking about workwear, we mean not only protective suits, vests, overalls and short fur coats, but also special shoes, gloves and mittens, helmets and caps, etc., which are needed by people working in conditions of a possible threat to their health or life.

Establishing the service life of workwear is an important part. According to current legislation, monitoring the service life of certified workwear in accordance with accepted standards is the direct responsibility of the employer.

Service life of workwear – norms

The period of use of workwear depends on two main factors:

• the type of production in which the employee is involved and, accordingly, the presence and nature of the workplace;
• climatic conditions of the environment in which production activities are carried out.

Various combinations of these factors give rise to a variety of types of CO and safety footwear, as well as requirements for the timing of their use.

A suitable size is a prerequisite for the operation of any CO. It should not restrict the employee’s movement, and the employer is obliged to take care of this.

The lifespan of workwear is 2018 standards (by profession)

The employer must provide its employees with special clothing and other personal protective equipment in a timely manner. This process is regulated. According to this article, for a specific workplace where the presence of harmful and (or) dangerous factors or special temperature conditions has been established, CO is selected based on approved industry standard standards ().

It should be noted that the employer has the right to independently establish standards for the consumption of special clothing in production, but on the condition that this does not worsen the degree of protection of workers when performing labor functions in comparison with the requirements of the law.

Rules for the issuance and use of protective clothing, as well as responsibility for providing employees with protective equipment and other personal protective equipment are established.

Service life of workwear - standards according to GOST

The production of workwear is regulated by numerous GOSTs, applied depending on the type and purpose of protective equipment. GOSTs contain requirements for dimensions, ergonomics, materials and fittings, markings, control and testing methods, transportation, storage and operation. As such, GOSTs do not establish service life.

Labeling requirements state that the product must be marked with a production date, and operating instructions state that the operational documentation should indicate the warranty period, which cannot be less than the time of use corresponding to standard standards.

How standards for wearing workwear depend on the type of production

Each industry has its own requirements for the service life of workwear, its materials and configuration. The shelf life of workwear according to the law depends on sanitary standards, the presence of pollution factors, exposure to electric current, elevated temperatures, toxic substances, the risk of injury to body parts and much more.

For example, a library employee is given a suit or robe for protection from dirt and mechanical influences for a period of 1 year. The battery operator is entitled to another set: an acid-proof suit (for 1 year), rubber boots (1 pair for 2 years), a rubberized apron with a bib (1 for 2 years), 6 pairs of rubber gloves, as well as duty dielectric gloves, galoshes and goggles for protection against chemical influences.

Workers in certain industries must be provided with additional personal protective equipment, which are listed in current regulations.

How does the service life of workwear depend on the climate zone and time of year?

Depending on the average annual temperature, each of which has its own expiration dates:

• Belt 1 (-1 C). The insulated jacket and trousers are replaced every 3 years, and boots are replaced every 4 years.
• Belt 2 (-9.7 C). The jacket and trousers are changed every 2.5 years, boots - every 3 years.
• Belt 3 (-18 C). New clothes are issued every 2 years, shoes - every 2.5 years.
• Belt 4 (-41 C). New jackets and trousers are issued every 1.5 years, shoes - once every 2 years.
• Special belt (-25 C). The service life is the same as in the 4th belt, but the employee is additionally given a sheepskin coat (4 years), mittens (4 years), and a hat (3 years).

At a number of enterprises, employees are issued summer CO. This could be a cotton or mixed fabric suit, light shoes and gloves. Such clothing is considered seasonal and is issued only in the warm season.

Extending the wearing period of workwear

Protective equipment tends to run out, wear out or break. And it happens that they live long and are suitable for use even after the end of their wear period. What if the used protective equipment is still wearable?

From what day are the terms of use of workwear calculated?

Since compliance with the service life of workwear is the direct responsibility of the employer and responsible persons, it is important to understand from what day the calculation of these terms begins. In general, the countdown begins from the day the CO kit is actually issued to the employee. If we are talking about the terms of wearing insulated clothing and shoes, then they also include the time of their storage in the warm season.

Time to wear out

Certain types of workwear (glasses, sleeves, etc.) are used until they wear out, that is, the employee uses such clothing until it becomes unusable, after which he receives a new one.

For example, in accordance with the Order of the Ministry of Health and Social Development of Russia dated December 14, 2010, for PPE that is not included in the standard standards, such as signal vests, gloves, shoulder pads, elbow pads, etc., a “wear-out” period can be set based on the SOUT and with taking into account the specifics of the work for which they are used.

For protective equipment with a wear-out period, regular checks must be carried out to determine suitability for further use. The frequency of these checks is set by the employer and can be, for example, 1 year. To record inspections, a log should be kept to record suitability and indicate the date of the next inspection.

For some SZ issued “before wear”, the regulations set a maximum service life, which cannot be exceeded. For example, for safety glasses it cannot be more than one year according to clause 7.

What are the consequences of violating the established service life of CO?

Violation of the service life of workwear threatens the employer with liability depending on the severity of the violation. Thus, for a violation, the organization can be fined in the amount of 30,000 to 50,000 rubles, and the manager and responsible persons - from 1,000 to 5,000 rubles (for a repeated violation - disqualification for a period of 1 to 3 years).

Sanctions for failure to issue CO and PPE may be more serious:

• officials - from 20,000 to 30,000 rubles;
• entrepreneurs - from 20,000 to 30,000 rubles;
• legal entities – from 130,000 to 150,000 rubles.

Although responsibility for issuing and maintaining the service life of workwear falls on the shoulders of the employer, the employee is obliged to take care of his set of protective equipment, and if it is damaged, immediately notify the enterprise administration about it ().

Real situation

At an enterprise in the Nizhny Novgorod region, numerous violations were discovered during an inspection of the GIT. In particular, work clothing and safety footwear with expired expiration dates were not replaced within the required time frame, records of the issuance of personal protective equipment were not properly kept, and the issued personal protective equipment did not comply with industry standard standards. As a result, the legal entity was fined under Part 1 of Art. 5.27.1 Code of Administrative Offenses for 50 thousand rubles.

Working clothes are the property of the employer, and the employee does not have the right to use his set of protective clothing during non-working hours and for personal needs. If an employee deliberately damaged his workwear or it became unusable due to his violation of labor discipline (being intoxicated, etc.), then the employer can deduct the cost from him. In other cases, it is prohibited to deduct the cost of equipment and personal protective equipment from employees.

Under no circumstances should you begin work without special clothing or if the CO is damaged. Depending on the type of production, this can lead to frostbite, burns, fractures, illnesses, can lead to death, and also endanger the life and health of other people.