Issuance and use of personal protective equipment. Personal protective equipment: algorithm for issuing, storing, replacing
The procedure for providing employees with special clothing, special footwear and other personal protective equipment
In accordance with article 221 of the Labor Code of the Russian Federation at work with harmful and (or) hazardous conditions labor, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge certified special clothing, special footwear and other personal protective equipment, as well as washing and (or) neutralizing agents in accordance with the standard standards established in in the manner determined by the Government of the Russian Federation.
The employer, at his own expense, is obliged, in accordance with the established norms, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement.
The employer is obliged to ensure the use of personal and collective protective equipment for employees.
In the event that the employee is not provided with personal and collective protective equipment in accordance with the established norms, the employer does not have the right to require the employee to fulfill his labor duties and is obliged to pay for the downtime that has arisen for this reason in accordance with the Labor Code of the Russian Federation.
In resolving the issues of providing workers with overalls, special footwear and other personal protective equipment, it is necessary to be guided by the Labor Code of the Russian Federation, Decree of the Ministry of Labor dated December 18, 1998 No. 51 “On Approval of the Rules for Providing Workers with Protective Clothing, Special Footwear and Other Personal Protective Equipment” (subject to changes and addenda), Standard industry standards for the free issue of overalls, safety shoes and other personal protective equipment, the Tax Code of the Russian Federation.
The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial and economic situation, to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve, compared with standard norms, the protection of employees from existing workers places of harmful and (or) dangerous factors, as well as special temperature conditions or pollution.
The names of the profession of workers and positions of specialists and employees, provided for in the Model Industry Norms (TON), are indicated in accordance with the Unified Tariff and Qualification Reference Book of Works and Professions of Workers, Qualification guide professions of workers who are set monthly salaries, the Qualification Directory for the positions of managers, specialists and employees.
Employees whose professions and positions are provided for in the Model Norms for the free issue of special clothing, special footwear and other personal protective equipment to employees of cross-cutting professions and positions in all sectors of the economy, personal protective equipment is issued regardless of the industries, workshops and areas they work in, unless these professions and positions are specifically provided for in the relevant Standard Industry Standards.
In some cases, in accordance with the specifics of production, the employer may, in agreement with the state labor protection inspector and the relevant trade union body or other representative body authorized by employees, replace one type of personal protective equipment provided for by OET with another that provides full protection against dangerous and harmful production factors.
In cases where such personal protective equipment as a signal vest, safety belt, dielectric galoshes and gloves, dielectric rubber mat, goggles and shields, respirator, gas mask, protective helmet, balaclava, mosquito net, helmet, shoulder pads, elbow pads, self-rescuers ( including rescue equipment such as "protective hood "Phoenix", universal gas and smoke protection kit and others), antiphons, plugs, noise protection helmets, light filters, vibration protection gloves and others not specified in the TON, they can be issued by the employer to employees on the basis of certification workplaces, depending on the nature of the work performed, with a wear period - until worn out or on duty and can be included in collective agreements and agreements.
Expenses for the purchase of overalls, footwear and other PPE are taken into account for tax purposes in accordance with the Tax Code of the Russian Federation, Part II. The basis for determining the amount of expenses is the standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment to employees.
In accordance with Article 212 of the Labor Code of the Russian Federation, the employer is obliged to ensure that employees are informed about the personal protective equipment they are entitled to.
When concluding an employment contract, the employer introduces employees to the Rules for providing employees with special clothing, special footwear and other personal protective equipment, as well as the rules for issuing personal protective equipment to them.
Employees must correctly use personal protective equipment and treat them with care, inform the employer in a timely manner of the need for dry cleaning, washing, drying, repair, degassing, decontamination, disinfection, neutralization and dedusting of special clothing, as well as drying, repair, degassing, decontamination, disinfection, neutralization of special footwear and other personal protective equipment.
Labor disputes regarding the issuance and use of personal protective equipment are considered in in due course.
Responsibility for the timely and full provision of employees with personal protective equipment, for organizing control over the correctness of their use by employees lies with the employer in the manner prescribed by law.
Control over the implementation by the employer of the Procedure for providing employees with overalls, safety shoes and other personal protective equipment is carried out by the State Labor Inspectorate in the Nizhny Novgorod Region, a joint committee (commission) on labor protection, trade unions and other authorized employees of the representative bodies.
The procedure for the selection, acquisition of personal protective equipment, their acceptance and storage
When choosing PPE, it is necessary, in addition to regulatory documents, to be guided by the principle: compliance of protection with the degree of danger.
The choice of PPE is carried out taking into account: the nature of production, working conditions, features of the work performed.
When choosing PPE, consider:
- the degree and duration of contact of workers with dangerous and harmful production factors;
- the amount of physical activity during the performance of production operations.
When choosing PPE, a thorough examination of working conditions is necessary, in particular during the certification of workplaces.
Having studied the results of a survey of working conditions, especially when starting up new equipment, when introducing a new technological process, employees of labor protection departments, together with occupational health doctors, develop recommendations for the optimal choice of PPE.
For the correct and competent choice of PPE in relation to specific conditions, one should use GOSTs and TUs, which provide their main technical, protective and operational characteristics.
The provision of overalls, safety shoes and other PPE is carried out by the logistics service (or a person performing these functions) on the basis of requests from managers structural divisions.
In subdivisions, applications are drawn up in accordance with the norms for the free issuance of special clothing, special footwear and other personal protective equipment approved by the head of the organization. In the applications of divisions for special clothing and special footwear (separately for men and women), the following are indicated: the names of overalls, special footwear, GOSTs, OSTs, TUs, models, protective impregnations, fabric colors, sizes, height, and for helmets and safety belts - standard sizes.
Prepared applications from structural divisions are coordinated with the labor protection service (labor protection specialist) and submitted to the logistics department of the organization.
Acceptance of each batch of purchased personal protective equipment must be carried out by a commission consisting of representatives of the employer and representatives of a trade union or other body authorized by employees, or a joint committee (commission on labor protection). At the same time, the compliance of the received PPE with the applications is checked.
The acceptance commission draws up an act on the quality of received PPE (acceptance certificate).
Each batch must be accompanied by a copy of the certificate of conformity, certified by the blue seal of the certification body or the owner of the certificate, indicating the scope of supply and batch number. Acceptance from PPE suppliers without a certificate of conformity is not allowed.
The manufacturer (supplier) is obliged to provide the consumer with information in Russian:
- Name of product,
- country and manufacturer,
- application area,
- rules of care and safe use,
- basic consumer characteristics,
- date of manufacture,
- shelf life,
- designation normative documentation(GOST, TU),
- certification information,
- address of the manufacturer and seller.
For the storage of personal protective equipment issued to employees, the employer provides, in accordance with the requirements of building codes and regulations, specially equipped rooms (dressing rooms).
It is advisable for each enterprise to allocate specialized storage facilities for the storage of PPE, in which it is recommended to have two pantries: one for new PPE, the other for used ones. PPE received at the warehouses of the organization should be stored in separate dry rooms, isolated from any other items and materials and sorted by type, size, height and protective properties.
Special clothing made of rubberized fabrics and rubber shoes should be stored in dark rooms at a temperature of +5 to +20 degrees and a relative humidity of 50-70 percent, at a distance of at least one meter from heating systems.
Safety belts should be stored hanging or laid out on racks.
Emergency sets of overalls, safety shoes and other PPE are stored in special cabinets or separately allocated rooms under a seal or seal.
The composition and number of emergency kits, as well as their storage location, is determined by the head of the unit.
In the cabinets where emergency kits are stored, there should be inventories of PPE.
Warm special clothing and special footwear accepted for storage must be thoroughly cleaned of dirt and dust, dried, repaired and periodically inspected during storage.
The procedure for issuing personal protective equipment
Personal protective equipment issued to employees must correspond to their gender, height and size, the nature and conditions of the work performed and ensure labor safety. In accordance with Article 215 of the Labor Code of the Russian Federation, personal protective equipment for workers, including foreign-made ones, must comply with the labor protection requirements established in Russian Federation, and have certificates of conformity. The purchase and issuance of personal protective equipment to employees that do not have a certificate of conformity is not allowed.
Employees are prohibited from taking out personal protective equipment outside the organization at the end of work. In some cases, where, according to the conditions of work, the specified procedure cannot be observed (for example, at logging, at geological work etc.), personal protective equipment may remain with employees during non-working hours, which may be stipulated in collective agreements and agreements or in internal labor regulations.
The employer is obliged to organize proper accounting and control over the issuance of personal protective equipment to employees in a timely manner.
The issuance and surrender of personal protective equipment to employees must be recorded on the employee's personal card.
On one of the details (breast pocket, sleeve, back, etc.) of the issued special clothing, an indelible contrasting color stamp of the organization (logo) is applied.
The on-duty personal protective equipment for collective use provided for in the OET should be issued to employees only for the duration of the work for which they are provided, or can be assigned to certain jobs (for example, sheepskin coats - at outdoor posts, dielectric gloves - at electrical installations, etc. .) and be transferred from one shift to another. In these cases, personal protective equipment is issued under the responsibility of the foreman or other persons authorized by the employer.
The warm special clothing and warm special footwear provided for in the TON (suits with insulating padding, jackets and trousers with insulating padding, fur suits, sheepskin coats, felt boots, earflaps, fur mittens, etc.) should be issued to employees with the onset of the cold season, and with the onset of warm weather, they can be handed over to the employer for organized storage until the next season. The time for using warm special clothing and warm special footwear is established by the employer together with the relevant trade union body or other representative body authorized by employees, taking into account local climatic conditions.
Pupils of any form of education, students of general education and educational institutions primary vocational education, students of educational institutions of higher and secondary vocational education for the period of passage industrial practice(industrial training), masters of industrial training, as well as employees temporarily performing work in professions and positions provided for by standard industry standards, for the duration of this work, personal protective equipment is issued in accordance with the generally established procedure.
Brigadiers, foremen performing the duties of foremen, assistants and henchmen of workers whose professions are provided for in the relevant OET are issued the same personal protective equipment as workers of the corresponding professions.
Workers who combine professions or constantly perform combined work, including in integrated teams, in addition to the personal protective equipment issued to them in the main profession, should be additionally issued, depending on the work performed, and other types of personal protective equipment provided for by the TON for the combined profession.
The procedure for using personal protective equipment
In accordance with Article 214 of the Labor Code of the Russian Federation, during work, employees are required to correctly use the personal protective equipment issued to them. The employer takes measures to ensure that employees actually use the personal protective equipment issued to them during work. Employees should not be allowed to work without personal protective equipment provided for in the OET, in faulty, not repaired, contaminated special clothing and special footwear, as well as with faulty personal protective equipment.
The terms of use of personal protective equipment are calculated from the date of their actual issuance to employees. At the same time, the period of wearing warm special clothes and warm special footwear also includes the time of its storage in the warm season.
Special clothing and special footwear returned by employees after the wearing period has expired, but still fit for further use, can be used for their intended purpose after washing, cleaning, disinfection, degassing, decontamination, dust removal, decontamination and repair.
The employer, when issuing to employees such personal protective equipment as respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets and some others, must ensure that employees are instructed on the rules of use and the simplest ways to check the serviceability of these means, as well as training on their use.
The employer ensures regular testing and serviceability of personal protective equipment (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.), as well as timely replacement of filters, glasses and other parts of personal protective equipment with lowered protective properties. After checking the serviceability of personal protective equipment, a mark (stamp, stamp) should be made on the timing of the subsequent test.
The order of care for personal protective equipment
The employer organizes proper care for personal protective equipment and their storage, timely performs dry cleaning, washing, repair, decontamination, decontamination, neutralization and dedusting of special clothing, as well as repair, degassing, decontamination and neutralization of special footwear and other personal protective equipment.
For this purpose, the employer can issue to employees 2 sets of special clothing provided for by OET, with a double wearing period. In cases where this is required by the conditions of production, dryers for special clothing and special footwear for dust removal of special clothing and installation for degassing, decontamination and neutralization of personal protective equipment.
The employer is obliged to replace or repair special clothing and special footwear that have become unusable before the expiration of the wearing period for reasons beyond the control of the employee.
In the event of loss or damage to personal protective equipment in the designated places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with other serviceable personal protective equipment.
Legislation in the field of labor protection establishes that the employer must provide its employees with special protective clothing and equipment, as well as arrange for the provision of employees with flushing and (or) neutralizing agents.
What is the basis for providing workers with PPE
The provision of PPE for employees is regulated by several documents at once:
- intersectoral rules for providing employees with PPE, approved by order of the Ministry of Health and Social Development dated June 1, 2009 No. 290n - they establish general rules, which should guide the employer when issuing PPE;
- standard norms for the free issue of overalls are not one document. Each sector of the economy and types of work has its own rules. For example, by order of the Ministry of Labor dated December 9, 2014 No. 997n, standard norms for cross-cutting professions were established. As a rule, they are guided by enterprises whose employees who need PPE are not employed in the main activity of the enterprise (loaders, watchmen, janitors);
- standard norms for the issuance of free flushing agents, approved on December 17, 2010, by order No. 1122n - they contain a list of works and substances, when working with which workers are required to flush and neutralize agents.
The employer buys all protective equipment, substances and clothing at his own expense, he has the right to deduct these amounts from employees only in one case, when the employee, upon dismissal, does not hand over overalls, the service life of which has expired. The amount is not retained in full, but in proportion to depreciation. If the worker handed over the clothes, then it is forbidden to deduct its value.
The employer has the right not to acquire, but to rent protective equipment.
Providing workers with personal protective equipment
In addition to the above regulations, the issuance of workwear at the enterprise will be regulated by special assessment cards for working conditions. This is especially true in cases where the full-time position differs from those given in the standard norms, and the work performed involves the issuance of PPE.
Issuance of overalls to employees
Personal protective equipment is issued to employees who are entitled to it. without fail. Otherwise, it will be a violation of labor laws.
Workwear issued to employees includes:
- special suits and jackets that protect workers from the effects of negative factors. They can be simply cotton or with a special coating;
- safety shoes;
- protective mittens and gloves.
All of them must have a certificate of conformity provided by the supplier. Please note that the certificate has an expiration date and it is impossible to purchase clothes whose certification period has expired.
Personal protective equipment includes:
- respiratory protection (respirators, masks, etc.);
- protective glasses;
- protective helmets;
- protective belts, fastenings and ladders;
- other protective devices (dielectric mats, dielectric gloves, etc.)
All protective equipment must also be certified. The shelf life of funds, most often, is expressed not in terms of time, but out of service.
Some protective equipment must be verified, for example, dielectric devices (mats, gloves) and means for working at height (fastenings, stepladders).
Issuance of washing and neutralizing agents
The issuance of soap and disinfectants is determined not by the title of the position, but by the type of work and the substances that are used.
Washing and protective substances include:
- protective agents (creams and emulsions that protect the skin);
- washing agents (soap, special substances for washing water-insoluble substances);
- disinfectants (sprays, aerosols and antibacterial liquids).
All products must also be certified, including solid soap.
Workwear issuance sheet: form
The issuance of overalls to employees must be documented.
In this case, two types of documents are drawn up:
- a document that reflects the movement of overalls at the enterprise (forms MB-2, MB-4, MB-7, MB-8);
- a document that reflects the provision of the necessary set of overalls for a particular employee (personal PPE record card).
The first document is used for the needs of accounting, most often they use the MB-7 form (at the link you will find an example of filling out and a form form), it contains a list of workers who received overalls, its name and characteristics. The signature of the recipient of the PPE is put. This document is maintained at the discretion of the accounting department, that is, movement accounting can be carried out in other forms of documents.
Personal PPE accounting card is binding document. It is kept separately for each employee and is kept by the head of the workshop, department or by the employee responsible for labor protection at the enterprise. The card has two parts. On the front side, all the data of the employee are indicated, and what overalls he is entitled to.
The reverse side indicates the overalls that he actually has.
The procedure for providing employees with PPE is regulated by law. Overalls are purchased at the expense of the employer and are issued to employees free of charge. Accounting and provision of overalls must be documented, in particular in the PPE accounting card.
Providing employees with special clothing and other personal protective equipment does not depend on the wishes of the employer. According to the law, this is his direct duty.
In accordance with Art. 221 Labor Code RF and Art. 14 of the Federal Law of July 17, 1999 N 181-FZ "On the Basics of Occupational Safety in the Russian Federation", special clothing is issued for work with harmful and (or) dangerous working conditions, as well as for work performed in special temperature conditions or associated with pollution and footwear, as well as other certified personal protective equipment. The list of requirements for personal protective equipment is contained in the sanitary and epidemiological rules and norms (SanPiNs) established for various industries.
The issuance of personal protective equipment to employees is a measure aimed at ensuring safe working conditions and protecting the life and health of the employee. Thus, the requirement for the protection of labor of citizens, enshrined in the Labor Code of the Russian Federation, is being implemented.
Legal regulation
The provision of workers with personal protective equipment is carried out in accordance with the Rules for the provision of workers with special clothing, special footwear and other personal protective equipment, approved by the Decree of the Ministry of Labor of Russia dated 12/18/1998 N 51 (with the latest amendments dated 02/03/2004 N 7 (hereinafter referred to as the Rules)).
These Rules apply to employees of organizations of all forms of ownership and organizational and legal forms, whose professions and positions are provided for in the Model Industry Standards for the free issue of special clothing, special footwear and other personal protective equipment to employees, approved by decrees of the Ministry of Labor of Russia.
The current Model Industry Standards ..., approved by the Decree of the Ministry of Labor of Russia of December 30, 1997 N 69, contain a list of types of overalls and other personal protective equipment provided for specific positions and professions. They include different kinds insulating and other suits and footwear, means for protecting the head, hands, respiratory organs, hearing, eyes and other special protective and safety devices. The list of specialties that provide for the free issuance of overalls is about 22,000 items.
On the basis of these regulatory legal acts, at an enterprise whose specific activity involves the use of personal protective equipment, it is advisable to develop a special provision (or a special section of the labor protection regulation) that regulates the procedure for providing employees with personal protective equipment. It establishes the procedure for the issuance, storage and use of personal protective equipment, taking into account the nature and characteristics of production process of this enterprise.
Separate rules regarding the issuance and use of personal protective equipment may be reflected in a collective agreement or agreement, as well as in employment contracts with employees.
Employer's obligations
The use of personal protective equipment by employees is an integral part of a set of labor protection measures, the responsibility for the implementation of which lies with the employer. For this, in accordance with Art. 217 of the Labor Code of the Russian Federation at enterprises with more than 100 employees, a labor protection service is created or the position of a labor protection specialist is introduced. Such a service is created in accordance with the Decree of the Ministry of Labor of Russia dated February 8, 2000 N 14 "On approval of recommendations for organizing the work of the labor protection service in an organization."
In the absence of such a service or position, the organization is obliged to conclude an agreement with specialists or organizations providing services in the field of labor protection.
An enterprise may create a labor protection commission (Article 218 of the Labor Code of the Russian Federation), which includes representatives of the employer and employees. The main task of the commission is to organize joint actions of the employer and employees to comply with labor protection requirements. This body is created on the basis of the Recommendations on the formation and organization of joint committees (commissions) for labor protection ..., approved by the Decree of the Ministry of Labor of Russia of October 12, 1994 N 64.
The legislator imposes on the employer a number of obligations related to the provision and use of personal protective equipment by employees.
Informing.
First of all, the employer must inform employees about what personal protective equipment they are entitled to (Article 212 of the Labor Code of the Russian Federation). Therefore, when concluding an employment contract new employee must be familiarized against receipt with the Rules and norms for the issuance of personal protective equipment, with the provisions of the collective agreement or agreement regarding their use, as well as with the local regulatory act.
Purchase of overalls and other personal protective equipment.
The purchase of personal protective equipment and the provision of them to employees are carried out at the expense of the employer (Articles 212 and 219 of the Labor Code of the Russian Federation).
Control over the availability of a certificate of conformity. Personal protective equipment, including foreign-made ones, must be certified (Article 215 of the Labor Code of the Russian Federation). Their certification is carried out in accordance with the procedure established by the Decree of the State Standard of Russia dated 19.06.2000 N 34 N "On Approval and Enactment of the Rules for Certification of Personal Protective Equipment" (hereinafter referred to as the Rules for Certification).
When purchasing them, the employer must check for the presence of a conformity mark and familiarize himself with the accompanying documentation confirming that these products are certified. Pursuant to paragraph 6 of the Rules, the acquisition and issue of personal protective equipment to employees that do not have a certificate of conformity is not allowed.
Briefing on personal protective equipment
In accordance with paragraph 21 of the Rules, when issuing personal protective equipment to employees that require special skills to use, such as respirators, gas masks, etc., the labor protection service of the enterprise must regularly instruct on the rules of use and the simplest ways to check their serviceability, and as well as training in their use.
Control over the correct use of overalls and personal protective equipment.
According to Art. 214 of the Labor Code of the Russian Federation, employees are required to correctly use the personal protective equipment issued to them during work. Control over their correct application is carried out by specialists of the labor protection service and representatives of the committee (commission) for labor protection. Workers should really use personal protective equipment. Admission to work without personal protective equipment provided for in the Model Industry Standards, as well as with faulty, unrepaired, contaminated personal protective equipment, is prohibited (clause 17 of the Rules).
If an employee is not allowed to work due to his failure to use personal protective equipment, then in accordance with Articles 189 and 192 of the Labor Code of the Russian Federation, this is considered as a failure to fulfill his labor duties and serves as the basis for applying disciplinary measures to him.
Checking the serviceability of personal protective equipment.
.All personal protective equipment issued to employees must be in good condition. The employer must ensure regular testing and serviceability checks of respirators, gas masks, etc., as well as timely replacement of filters, glasses and other parts of these devices, the protective properties of which have decreased. After the test, they are affixed with a special stamp about the timing of the future test (clause 22 of the Rules).
Storage of overalls and personal protective equipment.
The employer must ensure the storage of personal protective equipment in rooms specially provided and equipped for this (clause 23 of the Rules).
Maintenance of overalls and personal protective equipment.
According to clause 26 of the Rules, the employer organizes proper care for personal protective equipment, ensuring their timely dry cleaning, washing, repair, degassing, decontamination, neutralization, dust removal, etc. For these purposes, the enterprise may install special equipment (for example, degassing chambers, dryers, etc.).
Replacement.
The employer is obliged to replace or repair personal protective equipment that has become unusable before the expiration of their use due to reasons beyond the control of the employee. In the event of loss or damage to personal protective equipment in the established places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with other serviceable copies (clause 9 of the Rules).
In accordance with Art. 220 of the Labor Code of the Russian Federation, in case of failure to provide employees with personal protective equipment, the employer does not have the right to require them to fulfill their labor duties. If for this reason a simple arose, then on the basis of Art. 157 of the Labor Code of the Russian Federation, payment must be made in the amount of at least two-thirds of the average wages employee, if he writing warned the employer about the beginning of downtime.
Responsibility for the timely and complete provision of employees with personal protective equipment and for organizing control over the correctness of their use in accordance with Art. 217 of the Labor Code of the Russian Federation is assigned to the employer.
For violation of labor and labor protection legislation, administrative liability of an official is provided in the form of a fine in the amount of five to fifty minimum wages. For a repeated similar violation, liability arises in the form of disqualification from one to three years (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Control over the implementation of the established Rules is carried out state inspections labor of subjects of the Russian Federation.
Employee Responsibilities
Article 214 of the Labor Code of the Russian Federation obliges the employee to correctly use personal protective equipment. For this purpose, as mentioned above, the employer conducts regular briefings and trainings.
According to paragraph 18 of the Rules, employees must take care of overalls and other personal protective equipment and inform the employer in a timely manner of the need for dry cleaning, washing, drying, etc.
Personal protective equipment assigned to workplaces, transferred from shift to shift, is issued under the responsibility of the foreman or another person authorized by the employer.
Paragraph 24 of the Rules prohibits employees from taking out personal protective equipment outside the organization at the end of work. If, due to working conditions, such an order cannot be observed (for example, in geological work), overalls and other personal protective equipment may remain with workers during non-working hours. In this case, the employee is responsible for their safety. This procedure should be reflected in collective agreements and agreements or in the internal labor regulations.
If misconduct employee caused the loss, damage or destruction of personal protective equipment, then according to Art. 238 of the Labor Code of the Russian Federation, the employee is obliged to compensate the employer for the direct actual damage caused to him. Such damage is understood as a real decrease in the employer's cash property or deterioration of its condition. Direct actual damage also includes costs or excessive payments for the restoration or acquisition of new property.
Example.
Through the fault of the employee, an insulating suit worth 2,000 rubles was lost, the service life of which is 2 years. By the time of loss, the suit had been in operation for 1.5 years, its residual value was 500 rubles.
In our opinion, the employee must compensate the company for direct actual damage in the amount of 2,000 rubles: the residual value of the lost (500 rubles) plus additional expenses for the purchase of a new suit (1500 rubles).
Article 241 of the Labor Code of the Russian Federation provides that an employee is liable within the limits of his average monthly earnings, unless otherwise established. federal law. However, in some cases, for example, in the event of intentional damage, the employee's full material liability may be established, which implies full compensation for the damage caused (Articles 242 and 243 of the Labor Code of the Russian Federation).
In accordance with Art. 239 of the Labor Code of the Russian Federation, the employee’s liability does not arise if the damage arose as a result of force majeure, normal economic risk, extreme necessity or necessary defense, or the employer’s failure to fulfill the obligation to properly ensure the storage conditions for the property entrusted to the employee.
The obligation to establish the amount of damage and the reasons for its occurrence lies with the employer (Article 247 of the Labor Code of the Russian Federation). The recovery of the damage caused is carried out by the employer in the manner prescribed by Art. 248 of the Labor Code of the Russian Federation. The legislator gives the parties the right to choose the method of compensation for damage, for example, payment by installments, provision of equivalent property or other methods of compensation for damage.
In the event of a dispute over material liability, the parties have the right to go to court.
Based on Art. 240 of the Labor Code of the Russian Federation, the employer, based on the specific circumstances of the case, has the right to fully or partially refuse compensation for damage by the guilty employee.
The procedure for using overalls and personal protective equipment
According to subparagraphs 5 and 6 of the Rules, overalls and other personal protective equipment issued to employees must comply with the nature and conditions of work and ensure labor safety. Therefore, in some cases, in accordance with the peculiarities of production, the employer may, in agreement with the state inspector for labor protection or other authorized body, replace one type of overalls with another, providing more complete protection from hazardous and harmful production factors.
In cases where certain types of personal protective equipment (such as a signal vest, safety belt, and others) are not specified in the Model Industry Standards, they can be issued to employees on the basis of attestation of workplaces for working conditions, depending on the nature of the work performed. The certification procedure is established by the Decree of the Ministry of Labor of Russia dated 14.03.1997 N 12 "On the certification of workplaces for working conditions" (hereinafter - Decree N 12).
Workwear issued to employees should be appropriate for their gender, height and size.
Certain types of special clothing, footwear and other personal protective equipment for collective use may be issued to employees only for the duration of the work for which they are intended. Such personal protective equipment is assigned to certain workplaces and transferred from shift to shift.
Seasonal overalls (for example, fur suits) should be issued to employees with the onset of the cold season, and with the onset of the warm season, they must be handed over to the employer for organized storage until the next season (clause 11 of the Rules). The norms for issuing overalls for climatic zones are established by the Decree of the Ministry of Labor of Russia of December 31, 1997 N 70.
Subparagraphs 12-15 of the Rules establish that pupils of any form of education, students, trainees, as well as foremen of industrial training and workers temporarily performing work in professions and positions provided for by the Model Industry Standards, for the duration of this work, special clothing, shoes and other means personal protection are issued in accordance with the generally established procedure.
Brigadiers, foremen performing the duties of foremen, as well as assistants and assistant workers, whose professions are provided for in the relevant Model Industry Standards, are issued the same types of personal protective equipment as workers of the corresponding professions.
Workers combining professions or constantly performing combined work are issued with personal protective equipment for both the main and the combined profession.
The terms for using personal protective equipment are established by the Model Industry Standards, and are calculated from the date of their actual issuance. The period of wearing warm special clothes and footwear includes the time of their storage in the warm season.
The new version of the Rules provides that the employer may issue to employees two sets of special clothing, provided for by the Standard Industry Standards, with a double wear period.
The terms of use are established by the same resolutions of the Ministry of Labor, which indicate the positions or types of work for which the issuance of personal protective equipment is provided. After the end of the service life of overalls and other personal protective equipment, they must be written off.
However new edition The Rules stipulate that special clothing and footwear returned by employees after the wear period has expired, but still suitable for further use, can be used later after washing, dry cleaning, etc.
The resulting contradiction has not yet been commented on by the Russian Ministry of Labor, and there are no official clarifications on this issue. In addition, according to the already mentioned Certification Rules, the validity of the certificate of conformity for personal protective equipment is three years, and during this period, personal protective equipment may be subject to repeated checks.
Therefore, if the company decides to use this norm and increase the period of use of personal protective equipment, then these funds must undergo a second certification procedure. However, once again we repeat that the legitimacy of this innovation is questionable.
In accordance with paragraph 16 of the Rules, in order to ensure the control and safety of personal protective equipment at the enterprise, a record of their issuance to employees should be kept. Overalls and other personal protective equipment are issued to the employee against signature in a personal card. The form of a personal card is also approved by the Rules.
An entry on the issuance of personal protective equipment is made on a personal card with the obligatory indication of the period of their service and the date of issue. With automated data processing, along with a personal card, a similar entry is made in the Record of Issuance of Workwear, Safety Shoes and Safety Devices (Form N MB-7), approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On Approval unified forms primary accounting documentation... ".
Accounting and taxation
Overalls and other personal protective equipment issued to employees are the property of the enterprise and, like any other property, are accounted for on its balance sheet and do not become the property of employees.
In accounting, personal protective equipment according to the rules established by the Guidelines for accounting special tools, special devices, special equipment and special clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).
In order to calculate income tax in accordance with Chapter 25 of the Tax Code of the Russian Federation, expenses that reduce taxable profit must be economically justified, documented and made to carry out activities aimed at making a profit (Article 252 of the Tax Code of the Russian Federation).
In tax accounting, personal protective equipment can either be attributed to depreciable property, or the cost of their acquisition is related to material costs.
Personal protective equipment refers to depreciable fixed assets in the manner prescribed by Articles 256 and 257 of the Tax Code of the Russian Federation. According to these articles, fixed assets are understood as a part of depreciable property used as means of labor for the production or sale of goods (works, services) or for the management of an organization. Moreover, to classify property as depreciable, the cost must exceed 10,000 rubles.
The cost of personal protective equipment, which are fixed assets, is included in expenses by accruing depreciation over their useful life in accordance with Art. 259 of the Tax Code of the Russian Federation
In the vast majority of cases, their cost is less than 10,000 rubles. At the same time, expenses for the purchase of special clothing, special footwear and other personal protective equipment are accounted for as material expenses in accordance with subpara. 3 p. 1 art. 254 of the Tax Code of the Russian Federation.
As follows from the Guidelines for the application of Chapter 25 "Corporate Income Tax" of Part Two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxation of Russia dated December 20, 2002 N BG-3-02 / 729, the cost of purchasing special clothing, special footwear and other personal protective equipment , which are not depreciable property, are taken into account as part of material expenses only if the mandatory use of these funds by employees of a particular organization is provided for by the legislation of the Russian Federation.
This means that the expenses for the purchase of special clothing, special footwear and other personal protective equipment must be made in accordance with the above Rules and the Model Industry Norms for the free issue of special clothing, special footwear and other personal protective equipment, approved by the regulations of the Ministry of Labor of Russia.
The employer has the right to purchase and use personal protective equipment, the use of which is not provided for by the listed regulations, but in this case, the expenses will not be taken into account when taxing profits.
There is a point of view according to which the cost of special clothing and other personal protective equipment in cases not provided for by law can be taken into account as part of labor costs. To do this, the obligation to provide workers with overalls should be fixed in the collective and (or) labor contract. But in this case, a dispute with the tax office is possible.
When issuing special clothing, special footwear and other personal protective equipment to employees according to established norms for temporary use, UST is not charged on their cost. This property belongs to the organization and is issued to the employee for the duration of his performance labor function. Since, in accordance with Art. 236 of the Tax Code of the Russian Federation, payments and other remuneration accrued to the taxpayer according to employment contracts, in this case, the object of taxation of the UST does not arise (Article 236 of the Tax Code of the Russian Federation).
If overalls are issued to an employee, but their use is not provided for by the Model Industry Standards and the certification of workplaces, UST is not charged in this case either. This is because such expenses do not reduce taxable income.
Now consider the issue of income taxation. individuals. According to articles 209 and 210 of the Tax Code of the Russian Federation, the object of taxation is income received, including in kind. Since overalls are the property of the organization and are issued to the employee for use at the time of work, in this case, as in the case of the UST, there is also no object of personal income tax.
35. The procedure for providing employees of the enterprise with special clothing, special footwear and other personal protective equipment
At work with harmful and (or) dangerous working conditions, as well as at work performed in especially temperature conditions or associated with pollution, employees are issued certified personal protective equipment that flushes and neutralizes agents in accordance with the standards approved in the manner established by the Government of the Russian Federation. Federation.
The acquisition, storage, washing, cleaning, repair, disinfection and disposal of personal protective equipment for employees is carried out at the expense of the employer.
The employer is obliged to ensure the purchase at his own expense and the issuance of special clothing, special footwear and other personal protective equipment, flushing and neutralizing agents in accordance with established standards to employees employed in work with harmful or dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution.
The employee is obliged to correctly use personal and collective protective equipment ...
Workers' personal protective equipment (PPE) must meet the following general requirements:
- prevent or reduce the impact of harmful and dangerous production factors;
- means of protection should not be a source of harmful or dangerous production factors;
- means of protection are evaluated by protective indicators;
– PPE is used only in the absence of effective collective protection.
Free overalls, safety shoes and protective gear are issued to workers and employees to protect:
a) from pollution at work that causes increased dust emission, with substances that color and corrode the skin: lime, cement, paints, acids, alkalis, leaded gasoline, etc.;
b) from splashes of molten metal during electric and gas welding;
c) from burns and other thermal effects when working at elevated temperatures;
d) from hypothermia of the body when working at low temperatures;
e) from bodily injury while working on machines and mechanisms;
f) from dampness and moisture when working in water and at high humidity;
g) from electric shock;
h) against falling when working at height;
and from harmful effects on the eyes of light (during electric welding) and other radiation, etc.;
j) from the harmful effects of gases and vapors on the skin and internal organs of the employee.
The following personal protective equipment may be used at the enterprise:
Special clothing:
– overalls, semi-overalls;
- jackets, trousers, suits, dressing gowns, raincoats, sheepskin coats, sheepskin coats;
- aprons, vests, sleeves.
Special footwear.
Hand protection:
- mittens, gloves.
Head protection:
- helmets, helmets, balaclavas, hats.
Face protection:
- protective masks, protective shields.
Respiratory protection equipment:
- gas masks, respirators.
Protective glasses.
Safety devices:
- safety belts;
- dielectric mats;
– manual grippers, manipulators;
- elbow pads, shoulder pads.
Hearing protection:
- anti-noise helmets, earmuffs, liners.
Protective dermatological agents:
- washing creams, pastes, ointments.
The employer is obliged to ensure the storage, washing, drying, disinfection, decontamination, decontamination and repair of special clothing, special footwear and other personal protective equipment issued to employees in accordance with established standards.
When organizing work to provide employees of the enterprise with personal protective equipment, it is necessary to be guided by the following documents:
– Model industry standards for the free issue of special clothing, special footwear and other personal protective equipment to employees, approved by decrees of the Ministry of Labor and Social Development of the Russian Federation;
- materials for attestation of workplaces in terms of working conditions;
- materials for the analysis of industrial injuries and occupational morbidity for the previous period;
– Rules for providing employees with special clothing, special footwear and other personal protective equipment, approved by a decree of the Ministry of Labor and Social Development of the Russian Federation.
The Labor Code of the Russian Federation provides, among the main directions of state policy in the field of labor protection, the establishment of a procedure for providing employees with means of individual and collective protection at the expense of employers.
In accordance with Art. 221 of the Labor Code of the Russian Federation at work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge mandatory certification or declaration compliance with special clothing, special footwear 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.
The purchase of personal protective equipment is carried out at the expense of the employer. It is allowed for the employer to purchase personal protective equipment for temporary use under a lease agreement.
The provision of personal protective equipment to employees, including those purchased by the employer for temporary use under a lease agreement, is carried out in accordance with the norms for the free issuance of special clothing, special footwear and other personal protective equipment that have passed certification or declaration of conformity in the prescribed manner.
The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and its financial and economic situation, to establish local norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve, compared with standard norms, the protection of workers from existing workplaces of harmful and (or) hazardous factors, as well as special temperature conditions or pollution, as well as to replace one type of personal protective equipment provided for by standard standards with a similar one that provides equivalent protection against hazardous and harmful production factors.
Acquisition (including under a lease agreement) and issuance of personal protective equipment to employees that do not have a declaration of conformity and (or) a certificate of conformity or have a declaration of conformity and (or) a certificate of conformity, the validity of which has expired, is not allowed.
Issuance procedure employees of special clothing, special footwear and other personal protective equipment are regulated Intersectoral rules providing employees with special clothing, special footwear and other personal protective equipment. The effect of the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment applies to employees of all organizations, regardless of ownership and organizational and legal forms.
Issuance rates employees are provided with personal protective equipment Standard industry norms free distribution of special clothing, special footwear and other personal protective equipment. Model industry standards provide for the provision of workers with personal protective equipment, regardless of which industry, workshops, sections and types of work belong to, and also regardless of the ownership of organizations and their organizational and legal forms.
Personal protective equipment issued to employees must be appropriate for their gender, height, size, as well as the nature and conditions of the work they perform. The employer is obliged to organize proper accounting and control over the issuance of personal protective equipment to employees in a timely manner.
The periods of use of personal protective equipment are calculated from the date of their actual issuance to employees and should not exceed the standard periods determined by the Standards. In other words, the employer does not have the right to revise the terms for the use of personal protective equipment upwards (for example, due to long periods of non-use of PPE due to illness of the employee, additional holidays, downtime). The issuance of personal protective equipment to employees and the delivery by them of personal protective equipment should be recorded in a personal record card for the issuance of PPE.
Personal protective equipment can be written off from the register both before and after the expiration of the standard period for their use by the decision of the inventory commission examining the state of PPE. The suitability of personal protective equipment for further use, including the percentage of wear and tear, is established by the authorized employer. executive or the commission on labor protection of the organization (if any) and fixes in the register of the issuance of personal protective equipment.
Brigadiers, foremen performing the duties of foremen, assistants and assistants to workers whose professions are specified in the relevant model standards are issued the same personal protective equipment as employees of the corresponding professions.
The personal protective equipment of workers, specialists and other employees provided for in the standard norms should be issued to the specified workers even if they are senior in their profession and position and perform directly the work that gives the right to receive these personal protective equipment.
Employees who combine professions or constantly perform combined work, including as part of integrated teams, in addition to the personal protective equipment issued to them in the main profession, should be additionally issued, depending on the work performed, and other types of PPE provided for by the relevant model standards for a combined profession (combined type of work).
In cases where such personal protective equipment as a signal vest, a safety harness, a restraining harness (safety belt), dielectric galoshes and gloves, a dielectric mat, goggles and shields that filter respiratory PPE with antiaerosol and gas filters, insulating PPE of organs breathing, protective helmet, balaclava, mosquito net, helmet, shoulder pads, elbow pads, self-rescuers, earmuffs, earmuffs, light filters, anti-vibration gloves or gloves are not specified in the relevant standard standards, they can be issued to employees with a wearing period “to wear out” or as duty based on the results of certification of workplaces in terms of working conditions, as well as taking into account the conditions and characteristics of the work performed.
Personal protective equipment intended for use in special temperature conditions should be issued to employees with the onset of the corresponding period of the year, and at the end of it should be handed over to the employer for organized storage until the next season. The time for using these types of personal protective equipment is set by the employer, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and local climatic conditions. The period for wearing personal protective equipment used in special temperature conditions includes the time of their organized storage.
When an employee is issued special clothing rented by the employer, an individual set of personal protective equipment is assigned to the employee, for which the appropriate marking is applied to it. Information about the issuance of this kit is entered in the personal card of accounting and issuance of PPE of the employee.
The employer, at his own expense, is obliged to organize proper care for personal protective equipment and their storage, timely dry-clean, wash, degas, decontaminate, disinfect, neutralize, dedust, dry PPE, as well as repair and replace them. For this purpose, the employer has the right to issue to employees two sets of appropriate personal protective equipment with a double wear period.
For the storage of personal protective equipment issued to employees, the employer provides, in accordance with the requirements building codes and rules for specially equipped rooms (dressing rooms).
Provision of on-duty personal protective equipment
On-duty personal protective equipment for general use issued to employees only for the duration of the work for which they are intended. The specified PPE, taking into account the requirements of personal hygiene and individual features workers are assigned to certain jobs and transferred from one shift to another.
In cases where such personal protective equipment as a signal vest, a safety harness, a restraining harness (safety belt), dielectric galoshes and gloves, a dielectric mat, goggles and shields that filter respiratory PPE with antiaerosol and gas filters, insulating PPE of organs breathing, protective helmet, balaclava, mosquito net, helmet, shoulder pads, elbow pads, self-rescuers, earmuffs, earmuffs, light filters, anti-vibration gloves or gloves, etc. are issued on the basis of the results of certification of workplaces in terms of working conditions for periodic use when performing certain types work as attendants.
At the same time, anti-noise liners, balaclavas, as well as PPE of the respiratory organs, which do not allow multiple use and are issued on duty, are issued in the form of a one-time set before a work shift in an amount corresponding to the number of employees at a given workplace.
