The majority of persons whose work is related to the performance of various functions in serious industries are entitled to compensation for harmful working conditions. In other words, the legislator guarantees labor benefits to those workers who risk their lives and health every day, as well as those who are more susceptible to occupational diseases than other workers.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Today, compensation for harmful working conditions is not only a certain amount of money that encourages employees in those enterprises that most people try to avoid. It is also expressed in the possibility of early retirement or more days a year to take a break from work.

danger factor

Working conditions are considered to be a combination of various factors and parameters that affect productivity, as well as the state of life and health of employees. Accordingly, difficult working conditions are those in which an employee risks his life, health or ability to work.

The factors on the basis of which the harmfulness of a particular work is established can be divided into the following groups:

• coefficients of labor intensity;
• hazard factors;
• indicators of harmfulness of work.

The intensity of labor is assessed based on the strength of the load on the central nervous system of the worker and the existence of factors that contribute to the waste of his psychophysical potential.

The danger of work is assessed based on the presence or absence of factors that can provoke the appearance of ailments in a worker or lead to his death. As for the harmfulness of labor, it is established in the presence of circumstances that can reduce the performance of a certain employee.

For example, the work of a teacher is stressful, that of a miner is dangerous, and that of a shoe factory employee is harmful. The concept of "harmful working conditions" is used in each of the cases listed above.

The presence in the work of a person, only one factor of harmfulness, does not affect the possibility of obtaining benefits and compensation. For example, even if the work of a teacher does not provide for the presence of danger, then for this category of workers to receive compensation, it is sufficient that they perform their functions in conditions of harmfulness and tension.

Options

Factors that affect the harmfulness of work, depending on the direction of their action, are of the following types:

• physical;
• biological;
• chemical;
• psychophysiological.

All elements that are somehow related to the establishment of the degree of harmfulness of the work are prescribed in GOSTs (12.0.003-74 and 12.0.001-82).

Physical hazards are:

• high concentration of dust in the air at the workplace;
• insufficient or harmful lighting;
• the presence of sources of constant noise and vibration;
• radiation.

The biological factors that determine the harmfulness of work are viruses, bacteria and other pathogens that the employee comes into contact with in the performance of his work.

Chemical provocateurs as "harmful" include the presence of lead, hydrogen sulfide, benzene, arsenic and other toxic substances in the air mass that enters the lungs of an employee when performing his labor functions.

The psychophysical factors affecting the harmfulness of the production process include all those that increase the permissible mental, psychological, emotional or physical stress. In most cases, these factors are inextricably linked to the responsible nature of the work.

For example, the work of a minibus driver is harmful due to the fact that he spends most of his working time under the influence of harmful physical factors (noise and vibration).

Employees of venereal and tuberculosis dispensaries also work in harmful conditions, primarily because they are exposed to negative biological factors on a daily basis.

It is pointless to talk about whether coke or oil refining is dangerous to health or not. Certainly it is harmful.

As for the factors of psychophysical influence, for example, the work of the head of a nuclear power plant is much more stressful and responsible than the work of a sales assistant in a store. In this case, it is extremely important to correctly assess the nature of the work and the degree of emotional devastation of the worker.

Types of production

According to the degree of harmfulness and danger, all industries are divided into classes.

There are 4 types of production in total.

First view These are jobs with optimal working conditions.

This means that in the performance of their labor functions, the employee does not put health or life at risk, and in addition, he can maintain a high level of ability to work for a long time.

Second view These are jobs with acceptable working conditions. Permissible conditions in the working environment do not create an extreme danger to the basic values ​​of the employee (life and health), and also allow the latter to restore his lost ability to work.

Third view These are jobs with harmful working conditions. Harmful conditions create many risks for the health of the worker, his offspring and ability to work. They have an adverse effect on the body of the working person as a whole.

fourth kind These are jobs with extreme working conditions. They are characterized by a special danger which they create for all working people for their benefit. When it comes to the fourth class of industries, they mean not only the risks of loss of health or disability, but also the loss of life.

Compensation for harmful working conditions

The regulations and conditions for making payments of retribution for unfavorable working conditions are established by Art. 164 and 219 of the Labor Code of the Russian Federation. Amounts of remuneration to an employee whose performance of functions is associated with extreme or simply harmful working conditions can also be carried out on the basis of a personal or collective contract.

The payment of monetary compensation for unfavorable working conditions is carried out based on the results of a special expert assessment.

When it is carried out, the degree and strength of the impact of various adverse factors on the employee is taken into account.

But the choice of the type of compensation remains at the discretion of the management. Thus, wages can change through the bosses, or maybe the length of the working day can simply become shorter.

Types of benefits

Persons employed in industries with an unfavorable working climate can count on the following benefits:

• working hours - no more than 36 hours in 7 days (for persons whose working climate is classified as the third or fourth type according to the SOUT) (Article 92 of the Labor Code of the Russian Federation);
• annual paid additional leave with a minimum duration of 7 days (for persons whose work is classified as 2–4 types) (Article 117 of the Labor Code of the Russian Federation);
• therapeutic and preventive nutrition and milk (Article 222 of the Labor Code of the Russian Federation);
• an increase in wages for hired labor in the minimum amount of 4% of the received rate (Article 147 of the Labor Code of the Russian Federation).

Certain groups of workers are entitled to early retirement.

Additional guarantees and benefits for workers employed in industries with an unfavorable working climate may be established in an ordinary or collective agreement.

Monetization of reimbursement

If an employee is engaged in hazardous work, then the employer has one additional obligation in relation to him - to provide the first compensation for the nature of his work. In this case, the method of compensation is either negotiated by both parties when concluding an employment contract, or is chosen by the employer at his discretion.

Thus, the employee cannot insist on payment of compensation in cash if, according to the terms of the employment contract, the choice of the method of compensation belongs to the employer.

He has two ways: to agree on the monetization of compensation for the conditions of his work before entering into an employment contract, and to include this agreement as a clause in the contract.

Another way is to offer the employer your own option for providing compensation. For example, you can receive money instead of medical nutrition and milk. It is also possible to forego additional annual leave in favor of financial compensation.

Accounting

All compensations that are accrued to an employee, including those related to the dangerous nature of his work, are carried out through the accounting department. It is she who every month calculates the amount of the additional payment to the basic salary of the employee. Compensation for the harmfulness of working conditions are related to the expenses of the enterprise, while there is no significant significance in what form they are carried out.

postings

The amounts of financial compensation are taken into account for the ordinary activities of the enterprise, and are displayed according to DS 20 “Basic. production” and credit account 73 “Settlements with personnel for other transactions”.

When calculating financial compensation to an employee, the following entries are used:

• compensation accrued - debit 20, credit 73;
• payment - debit 73 and credit 50 (51).

Subsidies for harmfulness are not reimbursable payments, therefore they are taken into account in the costs of the main labor remuneration (account 70).

Contributions and taxation

Compensatory compensations are taken into account when calculating the corporate income tax. In other words, an enterprise with a VUT can expect to receive a tax rebate if it provides employees with compensation for work in adverse conditions in accordance with the letter of the law.

Since compensations relate to labor costs, they can be taken into account when determining the taxable basis for the simplified tax system.

As for the payment of personal income tax by the employee, he will be exempted from this on the basis of the provisions of the Tax Code of the Russian Federation, which relate to tax benefits for all compensation payments.

The amounts of compensation for harmful working conditions are not aggravated by insurance deductions to extra-budgetary organizations. The organization is also not obliged to pay insurance premiums from cash compensation for special working conditions. But this rule does not apply to various surcharges. For example, if an employee receives an additional payment for being engaged in hazardous work more than 36 hours per week, then the amount of insurance premiums will be deducted from it, and in addition, personal income tax will be charged.

Obviously, the legislator has announced several different types of compensation for harmful working conditions, which are established after a special audit.

Compensation for adverse working conditions may be monetary, in-kind or intangible. The amount and procedure for paying compensation for a special climate at the workplace depends on the terms of the employment contract, the class of hazardous production and the nature of the functions performed by a particular person.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

From January 1 of this year, a special assessment of working conditions and part 1 of Art. 28 of the Law of December 28, 2013 No. 426-FZ (hereinafter - Law No. 426-FZ) replaced the certification of workplaces.

From the same date, amendments to the Labor Code of the Russian Federation came into force, which oblige the employer to provide guarantees and compensation to employees employed in work with harmful and (or) dangerous working conditions. This is confirmed by the results of the special assessment, not certification.

In this regard, there was an opinion that the employer is not obliged to provide guarantees based on the results of attestation and the Soviet Lists before the special assessment. Is it so?

How to provide compensation "for harm" before the special assessment

If prior to 01.01.2014 certification of workplaces was carried out, then its results are used to provide employees with guarantees and compensations “for harmfulness”, paragraph 4 of Art. 27 of Law No. 426-FZ.

As confirmed by the Ministry of Labor, the results of the previous certification are valid for 5 years from the date of its completion, but no more than until December 31, 2018. Therefore, the requirements of individual representatives of local regulatory authorities to immediately conduct a special assessment are illegal Clarification of the Ministry of Labor of 03/07/2014.

It is impossible to change the guarantees and compensations to the "harmful" for the worse in comparison with those in force as of 01/01/2014 until a special assessment and clause 3 of Art. 15 of the Law of December 28, 2013 No. 421-FZ (hereinafter - Law No. 421-FZ) .

FROM AUTHENTIC SOURCES

“Before the employer conducts a special assessment of working conditions, the employee must be provided with those guarantees and compensations that were provided for before January 1, 2014 based on the results of attestation of workplaces. At the same time, it does not matter when an employment contract was concluded with the employee - before January 1, 2014 or after this date.

It is also impossible to reduce the level of guarantees and compensations provided to “wreckers” on the basis of the Soviet Lists and other normative legal acts of the USSR in the part that does not contradict the Labor Code of the Russian Federation, clause 3, Art. 15 of Law No. 421-FZ; Decisions of the Supreme Court of January 14, 2013 No. AKPI12-1570, of June 4, 2013 No. AKPI13-411.

What is due to employees "for harmfulness" according to the results of a special assessment

Now the minimum amounts, procedure and conditions for providing guarantees and compensations to employees “for harmfulness” are spelled out directly in the Labor Code of the Russian Federation, Articles 92, 117, 147, 219 of the Labor Code of the Russian Federation. Previously, they were established by the Government on Art. 219 of the Labor Code of the Russian Federation (ed., valid until 01.01.2014); Government Decree No. 870 dated November 20, 2008.

Let's say right away that the minimum amounts of guarantees and compensations have not changed. However, according to the results of the special assessment, separate guarantees are not given not only to workers employed in optimal and acceptable working conditions, as was the case before, but also to part of the “wreckers”.

• <или>subclass 3.2

• <или>subclass 3.3

• <или>subclass 3.4

* For work over 36 hours, the employee is paid a separate monetary compensation in the manner, amount and on the terms established by sectoral (intersectoral) agreements, collective agreements.

Compensation to employees “for harmfulness” cannot be reduced compared to those established on 01/01/2014, if the special assessment confirms that the employee has retained the same working conditions and part 3 of Art. 15 of Law No. 421-FZ. This is especially important in cases where the rules of the Labor Code change for the worse for the employee.

FROM AUTHENTIC SOURCES

“According to the new rules of the Labor Code, subclasses of “harmfulness” 3.1 and 3.2 do not give the employee the right to reduced working hours (36 hours) art. 92 of the Labor Code of the Russian Federation. With subclass 3.1, additional leave is not provided to Art. 117 of the Labor Code of the Russian Federation. Nevertheless, if these compensations were established for the employee based on the results of the certification conducted before 01/01/2014, and the special assessment confirms the preservation of the previous working conditions, then compensation should still be provided under Part 3 of Art. 15 of Law No. 421-FZ” .

Until 01/01/2014, the Labor Code of the Russian Federation prohibited the replacement of additional leave "for harmfulness" with monetary compensation art. 126 of the Labor Code of the Russian Federation (ed., valid until 01/01/2014) . Now replacement is partially possible. An employee can be paid money for part of the vacation “for harmfulness” over 7 calendar days. The possibility of such a replacement should be spelled out in the sectoral (intersectoral) agreement and the collective agreement. The latter must also indicate the amount of compensation. And with the employee it will be necessary to conclude an additional agreement to the employment contract, in which to indicate the possibility of replacing articles 117, 126 of the Labor Code of the Russian Federation. What can be taken into account when determining the amount of compensation?

FROM AUTHENTIC SOURCES

“In exchange for days of additional leave, the employee must be paid average earnings.

In addition to this, the employee must also be paid additional compensation in the amount determined by the collective agreement, but not less than the amount established in the sectoral (inter-sectoral) agreement and ” .

KOVYAZINA Nina Zaurbekovna

Now, in hazardous work, an increase in the duration of the working week and the working day of Articles 92, 94 of the Labor Code of the Russian Federation is allowed.

Is it possible to regard the increase in work up to 40 hours in harmful conditions as overtime work?

FROM AUTHENTIC SOURCES

“ According to the Labor Code of the Russian Federation, work in excess of 36 hours in this case is not overtime. Therefore, when summarizing working time, it should be taken into account according to the norm of hours of the accounting period. And in the time sheet it must be reflected as a regular job. For such work, in addition to payment for the hours worked, it is necessary to pay additional compensation in the amount determined by the collective agreement, but not lower than the amount established in the industry agreement and ” .

KOVYAZINA Nina Zaurbekovna

Compensation payments related to the performance of labor duties are not subject to personal income tax, clause 3, art. 217 of the Tax Code of the Russian Federation. Is it possible to exempt from taxation monetary compensation paid to an employee for working in hazardous conditions for more than 36 hours a week? The Ministry of Finance believes that it is not.

FROM AUTHENTIC SOURCES

“Despite the fact that the payment to an employee for working more than 36 hours a week is named in Art. 92 of the Labor Code of the Russian Federation compensation, it is such in the sense of Art. 164 of the Labor Code of the Russian Federation is not. In fact, this is a compensation payment for work in harmful conditions, which is included in wages. The grounds for the exemption of such payments from personal income tax in Art. 217 of the Tax Code of the Russian Federation is not established about ".

If summary accounting is introduced for pests, then the duration of the accounting period cannot exceed 3 months (previously -1 year) Art. 104 of the Labor Code of the Russian Federation.

Increased or additional compensation compared to the Labor Code of the Russian Federation, as before, can be independently established by a collective agreement or a local regulatory act m art. 219 of the Labor Code of the Russian Federation.

The procedure for calculating and accruing additional payments for harmful working conditions

From work in an unfavorable environment, human health deteriorates.

Therefore, in the Russian Federation, at the legislative level, employers are required to pay compensation to those workers who are constantly exposed to harmful effects at their workplace.

What professions are covered by the law in 2017? And what are the surcharges and benefits in this case? Let's take a closer look in this article.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

Legislative regulation

In order to protect the health and life of workers exposed to the negative impact of production factors, several legislative acts have been approved in the Russian Federation.

Article 147 of the Labor Code of the Russian Federation gives them the right to receive a cash supplement. But they will be able to receive it only if the impact of the negative impact during the labor process is established during the certification of workplaces before the beginning of 2014. Such norms were established before the beginning of the specified year.

Innovations in legislation on the dangers of production factors were adopted in Federal Law No. 426 of December 28, 2013. They replaced the previously existing concept of attestation with another definition - assessment of the working conditions of personnel. Moreover, in part 4 of Art. 27 of this law, the employer may not carry out an inspection of those jobs that have been certified during the previous 5 years before the adoption of this standard. The exception affected only unscheduled analysis due to the need to conduct an analysis of the impact of the working environment.

Working personnel directly involved in the production process, where it is impossible to avoid the negative impact of the working environment, in Art. 219 of the Labor Code of the Russian Federation guaranteed right to additional salary .

In addition to it, the employee should be provided:

The employer accepts the type and amount of compensation at its discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not forbidden to initiate an increase in their size. Finances for the payment of additional payments to wages are deducted from the employer's insurance premiums at rates. Compensation payments are set by insurance companies.

In some regions, there is a special tariff, which is set for severe environmental conditions. An example is the decision N 403/20-155 dated July 2, 1987, which determines the payouts of the Ural coefficient from 1.15 to 1.20.

Classification of working conditions in the workplace

What kind of harm can come from a working environment with a negative impact on human health? This is a specific factor that affects the worker in a working environment, capable of penetrating directly into the body or affecting it through wave radiation. As a result, a worker may experience an occupational disease or other disorder that causes deterioration of his condition or loss of health in his offspring.

Unfavorable factors of the working environment can cause a weak or strong impact on human health. It all depends on the working conditions in which a person works. Therefore, in each organization, it is necessary to identify workplaces where the negative environment of the working environment affects the functions of the body in order to assign one or another class to them.

The environment where human labor is carried out is divided into classes depending on the degree of deviation from the norms in which a person feels good. Special commission on OT sets the degree of deviation from the approved norms depending on the severity of the influence of a harmful or dangerous factor.

The classification includes 4 classes of negative impact working conditions:

1. Optimal. In such a working environment, a person maintains health and maintains a high level of performance.
2. Permissible (safe). In the working environment, there is no excess of maximum permissible concentrations according to approved hygienic standards. A person has time to restore his strength during the rest before going to the next shift. Participation in production processes does not adversely affect the worker, which may subsequently impair the health of the worker or affect the dysfunction of the offspring.
3. Harmful. There are factors that negatively affect a person or his offspring in the performance of official duties.
4. Dangerous (extreme). The presence of strongly influencing factors in production, which during the working day pose a great threat to life and health.

The strength of the impact on human health in an unfavorable environment (grade 3), in turn subdivided into 4 grades:

• The first is assigned to the working environment when a person undergoes functional changes that require a longer recovery period than the time between shifts. There is a possibility of permanent deterioration in health.
• The second - the influence of an unfavorable environment leads to persistent functional changes in the body, which are often diagnosed as an occupational disease. Moreover, it is precisely those organs that are affected most of all when performing work in this specialty without loss of professional ability to work.
• The third is characterized by the presence of factors that provoke the occurrence of diseases in workers that are characteristic of this profession. The body is harmed with mild and moderate severity, leading to a ban on work in this specialty.
• The fourth degree is characterized by a very negative working environment, leading to severe functional changes in the body and serious occupational diseases with loss of general ability to work.

The worker receives the right to additional payment not so much for the difficult environment where human labor is carried out, but because of their harmful effects on the human body. Therefore, the employer is obliged to accrue and pay additional wages to a person who does not spare his health for the needs of production.

What working conditions are required to pay compensation

Concern for the health of the working class was one of the main directions in the USSR. Back in 1974, a list of industries, professions and workshops with a particularly difficult working environment was officially approved. In addition to the list, instructions were developed to regulate the procedure for its use. Already from that time, additional payments were accrued to specialists whose work was associated with an unfavorable workplace environment.

At the present time, other professions have been added to the register. If the specialty in which a person works is approved in the list of specialties with especially harmful conditions, then the additional payment is paid without certification. For other employees, you still need to confirm their rights. This can only be done by a commission that conducts certification of workplaces. She analyzes the working environment and makes a final decision confirming which harmful factor causes the deterioration of the worker's health.

In all regulations assigning additional pay to employees, only working specialties with difficult factors appear. Office staff can count on such compensation only if there is evidence of negative factors in the workplace. For example, the location next to the building of waste disposal sites or hazardous industries.

Surcharge amount

At the legislative level, for the risk of loss of health when performing work in an unfavorable environment, a minimum amount of additional payment is established, which is at least 4% of the official salary of employees working in a normal environment. The percentage of the premium for harmfulness is agreed between the staff of the enterprise or its representative committee and the employer.

When the amount of the surcharge is finally agreed, the data on this is reflected in the following documents:

1. If there is a trade union committee, then the amount of additional payment is fixed in the collective agreement.
2. In an employment contract between the applicant and the employer when hiring a person.
3. The head issues an order or other local act with the familiarization of the persons involved against signature.

Unfortunately, the collective agreement is not among the mandatory documents for all types of enterprises. Therefore, by Order of the Ministry of Culture No. 558, it was imputed that each employer should have a Regulation on wages, which is a separate administrative document for the organization. It reflects the procedure for remuneration, including the amount of additional payments.

Thus, the employer can independently increase this amount of funds, taking into account all the difficult working conditions of his employee.

Calculation procedure

During surveys, the commission determines how far the situation does not meet favorable hygienic standards and assigns them one or another class of hazard.

Depending on these data, the accountant will calculate these amounts.:

1. Employees working in a working environment of the 1st and 2nd hazard class are not charged interest on wages for hazard.
2. For workers whose working environment has been assigned class 3, the additional payment is supposed to be made in accordance with the severity of the impact from harmful factors. It is also taken into account how long each person is under the influence of an unfavorable environment. The amount received should range from 4 percent of the tariff rate to a maximum of 24%.
3. Workers who have become participants in a hazardous industrial accident in class 4 are urgently removed from the labor process. They must be removed immediately due to the great risks to health and life. Only in the event of an emergency can they fulfill their duties and prevent the consequences of severe damage on a large scale.

Registration procedure

By the order for the enterprise after the certification the following points are approved:

• the results of the assessment of working conditions;
• a list of jobs by profession and position in which workers are involved in work with an unfavorable working environment.

The procedure for processing documentation for the calculation of additional amounts for harmfulness can be found in Special Instruction N 35 dated 22.02.2008.

The supervisory authorities over employers for the calculation of additional payments for unfavorable working conditions are Rostrud and the State Labor Inspectorate in the subjects of the Russian Federation.

If the employer evades his obligations to charge amounts for harmfulness, then the worker or the team must apply in writing to the company administration. In case of an unjustified refusal, the employee should apply for the protection of his rights to the above regulatory authorities with an application and a copy of the work book to confirm the fact of employment in the organization. Based on the received appeal, they will check the existing conditions at the workplace and the presence of negative factors.

The procedure for accrual and issuance

The amounts of additional income to wages for an unfavorable working environment can be calculated using the Model Regulation. The document was approved by the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 N 387 / 22-78. This is stipulated in the Information of the Ministry of Labor of the Russian Federation dated 01.10.2012.

Also, Rostrud, in a letter dated 19.06.2012 N PG / 4463-6-1, explained the procedure for using USSR standards, which are included in a collective or labor agreement.

In the standard provision such coefficients are provided additional payments to the tariff rate (salary):

1. severe and harmful conditions - 4, 8 and 12%;
2. especially heavy and harmful - 16, 20 and 24%.

For working pensioners The surcharge is calculated in the same way as for all other employees of the enterprise.

For compensatory surcharges for harmful working conditions, see the following video:

Do you have any questions? Find out how to solve your particular problem - call right now:

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9 comments

Good evening, can the employer include harmfulness in the salary, that is, it is written in the contract, the salary is such and such and such one of them is 4% for harmfulness

Hello Alexander, according to Art. 129 of the Labor Code of the Russian Federation Salary (official salary) is a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensatory, incentive and social payments. All other allowances, including those for harmfulness, should be included in wages separately.

Is it possible to reduce the surcharge for harmful working conditions and, in this regard, amend the employment contract

Hello Tatyana, the allowance for harmfulness is stipulated in the employment contract in the amount of a percentage of the official salary. If the rate for harmfulness is reduced, then a commission must be convened for this, working conditions are checked for compliance with current legislation, based on the decision of the commission, an order is issued by the head to reduce the rate or eliminate it. After that, changes are made to all orders for labor protection regarding the conditions of harmfulness.

Good afternoon! Please tell me, does a chemistry teacher in a general education school have the right to compensation payments in the amount of 12% of the salary for harmful working conditions or not? Thank you.

Hello Lyubov, the basis for establishing increased tariff rates and providing compensation to employees are the results of workplace certification, which is carried out in accordance with the Order of the Ministry of Health and Social Development of the Russian Federation dated August 31, 2007 No. 569. Based on the results of workplace certification, your working conditions may be recognized as harmful. The amount of the bonus to the official salary for harmfulness is determined by the collective and labor contracts.

Road workers working with hot asphalt is it harmful or not

Hello Nikolai, The list of jobs with harmful, dangerous working conditions is determined by the Government of the Russian Federation, taking into account the opinion of the tripartite commission for the regulation of social and labor relations. There are no road workers.

Judicial practice of the Supreme Court of the Russian Federation (decision No. AKPI13-411 dated 04.06.13) established that working conditions can be recognized as harmful based on the results of attestation of workplaces.

Vodokanal. Workers of sewer stations have removed all surcharges. Allegedly, they are not all day in such conditions (in the sewer) and therefore there is no harm. It is legal?

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Surcharge for harmful working conditions at work

the most important articles for you

Who is eligible for the surcharge

To determine the list of positions that qualify for additional payment for harmful working conditions, it is necessary to conduct a special assessment on working conditions (SOUT). If the certification of workplaces has already been carried out, and more than 5 years have not passed since it was carried out, the SUT can be omitted. Otherwise, the deadline for the SOUT is until the end of 2018. Based on the assigned hazard classes, an increase in wages is made.

Optimal conditions belong to class 1, acceptable - to class 2 and do not require any additional surcharges. The following table indicates the classes that require special attention.

Grade 3 (3.1, 3.2, 3.3, 3.4)

Hazardous working conditions

Additional vacation (at least 7 days)

Shortened working hours (no more than 36 hours per week)

Surcharge for harmfulness (at least 4% of salary)

The amounts of surcharges for harmfulness

Legislatively, additional leave and additional payment for harm are regulated by the Labor Code of the Russian Federation in articles 117 and 147. At the same time, an acceptable minimum is set - at least 4% of the salary or tariff rate, but the company has the right to increase the amount of payments and the duration of rest days. In addition to the Labor Code, the amount of additional payments is regulated by industry agreements of certain areas of production. Such agreements also determine the minimum amount of salary increase and are concluded for a certain period.

Making allowances for harmfulness

In an organization where there are harmful factors of production, it is necessary to work out a number of documents:

1. Local normative act. This may be the "Regulations on the procedure for compensation for working conditions" or "Labor regulations". It fixes the procedure and amount of payments, prescribes the right to additional leave and a shorter working day.
2. Order on the approval of the LNA on allowances. In the text of the document, it is appropriate to indicate the names of the responsible persons, while in the LNA only positions and the general procedure are prescribed. To facilitate the task, you can use a standard sample order for additional payment for harmfulness.
3. Enter data on working conditions and compensation in employment contracts. For newly hired employees, information can be added to the contract, for existing employees, additional agreements can be concluded to the employment contract. Data is entered in accordance with the subject of the supplement:

• in the clause of the contract "working conditions" - on the class of hazard according to the SOUT;
• in the paragraph "mode of working time and rest" - about additional leave;
• in the item "wages" - about the allowance for harmful conditions.

1. Make sure the payment is reflected on your payslip. You should not add compensation to the bonus part or include it in the salary, the additional payment for working in harmful working conditions should be obvious to employees and provable in the event of inspections or litigation.

Sample order for surcharge for harmfulness

Members of the armed forces may have to work longer hours to qualify for a pension. High-ranking officials are actively discussing an increase in the length of service for them, and also plan to expand the list of banks through which it will be possible to receive a pension. What other amendments are being prepared, we will tell in the article.

Retirement - where to start? In this article, we will figure out what actions the employer should take if the time has come for an employee working at his enterprise to apply for a pension benefit.

Russian legislation provides for benefits in relation to pension accruals for certain categories of citizens. One of them includes the population of more than 30 constituent entities of the Russian Federation belonging to the regions of the Far North and areas equivalent to them. In the article, we will consider the concept of northern seniority for pensions and the features of its calculation.

Many citizens who have reached retirement age continue to work. About what benefits are due to employees receiving pension benefits, and what benefits they cannot use - we will tell in the article.

In short, yes, military service is included in the length of service, both in insurance and upon retirement by age. How exactly it is included in the calculations, we will analyze in the material below.

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How is compensation for harmful working conditions calculated?

Payment for harmful working conditions is compensation provided to an employee for possible harm associated with work in adverse working conditions. You will learn about all the significant points regarding such an additional payment from our material.

Legislation on compensation payments for harmful working conditions

Among the guarantees and compensations for specialists working in industries with unfavorable working conditions, labor legislation provides for a guarantee of increased pay. This issue is regulated by a whole range of regulatory documents, including:

• Labor Code of the Russian Federation;
• Law “On Special Assessment…” dated December 28, 2013 No. 426-FZ;
• letter of the Ministry of Labor of Russia dated May 20, 2014 No. 15-1 / OOG-486 on the issue of providing compensation for professional activities conducted in adverse conditions;
• Decree of the State Committee for Labor of the USSR and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78 (in the part that does not diverge from the norms of the current legislation);
• Decree of the Central Committee of the CPSU, the Council of Ministers of the USSR, the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part corresponding to the norms of the current legislation).

It must be borne in mind that the Government Decree “On the establishment of a reduced duration ...” dated November 20, 2008 No. 870, which previously regulated issues of additional. payment for unfavorable working conditions, from 01/01/2014 has lost its force, therefore, it is impossible to focus on it from now on.

Working conditions and salary supplement

The provisions of the norm h. 1 Article. 147 of the Labor Code of the Russian Federation, workers in hazardous and hazardous industries are entitled to an additional payment. At the same time, such a working atmosphere is recognized as negative production conditions, in which the permissible standard of the impact of unfavorable factors accompanying the work process on the physical condition of a person is exceeded, which can result in temporary health problems, chronic diseases, occupational diseases.

According to Art. 14 of Law No. 426-FZ, the existing labor conditions at work places, depending on their inherent adverse factors and their impact on the health of employees, are divided into the following classes:

Thus, within the meaning of Art. 147 Labor Code of the Russian Federation compensation for work in hazardous working conditions due to employees whose job evaluation classified them as belonging to the 3rd and 4th grades.

How is the degree of harmfulness of labor activity determined?

The decision on the hazard class of working conditions at a particular workplace is made by experts, based on the methodology proposed in the order of the Ministry of Labor of Russia “On approval of the methodology ...” dated January 24, 2014 No. 33n. In this case, the order contains 4 applications:

1. Methodology for the implementation of a special assessment of labor conditions.
2. Classifier of adverse factors.
3. The form of the report on the conducted special assessment.
4. Recommendations for completing the report.

The unfavorable ones are:

• factors of production, including negative physical, chemical or biological effects on the worker;
• factors of the labor process, which are measured by the severity and intensity of work activity.

• identification of potentially negative factors accompanying production;
• research and measurement of the actual values ​​of identified adverse factors at a particular place of work;
• assignment of labor conditions in accordance with the degree of negativity to the classes listed above based on the results of the studies.

Since Law No. 426-FZ entered into force on 01/01/2014, the earlier certification of employees' workplaces according to the rules of the legislation in force until 2014 is recognized as valid for 5 years when resolving issues of providing labor guarantees to employees, including additional wages for unfavorable working conditions (part 4 of article 27 of law No. 426-FZ).

Note: a special assessment of labor conditions is not carried out in relation to homeworkers, remote workers and employees of non-individuals.

Increased payment for harmfulness - add. tariff, 4 percent or something else?

The rate of additional payment for harmfulness is established only in the Labor Code of the Russian Federation. In part 2 of Art. 147 of this normative act determines the minimum amount of compensation for negative working conditions, which is equal to 4% of the salary for the position held. At the same time, further, in part 3 of the same article, it is clarified that the specific amount of the surcharge is set by the employer, taking into account the opinion of the trade union in accordance with the procedure determined by Art. 372 of the Labor Code of the Russian Federation.

When determining the exact amount of the payment, it is possible to apply the provisions of the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions of October 3, 1986 No. 387 / 22-78, as well as the decree of the Central Committee of the CPSU, the Council of Ministers of the USSR and the All-Union Central Council of Trade Unions of September 17, 1986 No. 1115 (in the part that does not contradict the norms current legislation). The amount of additional payment according to the norms of these documents can reach up to 24% of the salary, depending on the points that assess the harmfulness of labor activity at a particular place of work.

Thus, the amount of compensation for harm must be specified by the employer (in this case, different payment options can be determined for various “unfavorable” vacancies) and fixed:

• in the specialist's employment contract;
• internal documentation;
• collective agreement.

How to calculate the amount of additional payment for work in a harmful environment in 2016?

Due to the fact that modern legislation does not define how to calculate the exact amounts of compensation for production activities in negative conditions, you can use the provisions of the Decree of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated 03.10.1986 No. 387 / 22-78, which proposes to link the amount of additional payment with points, assigned to each class of working conditions. This means that the procedure for calculating the amount of remuneration for activities in adverse production conditions involves:

1. Definition of a class of working conditions. As mentioned above, this is done by special assessment specialists.
2. Converting the degree of adverse effects into points. The sum of points is calculated for each of the factors that exceed the hygienic standards (clause 1.3 of the regulation, approved by Decree No. 387/22-78). According to Appendix No. 2 to this provision, class 3 of the 1st degree of harmfulness corresponds to 1 point, 2nd degree - 2 points, etc.
3. Establishment of the duration of the influence of a negative factor. To assess the interference of a specific adverse factor on working conditions, the duration of its impact on the worker during the shift is important.
4. Calculation of payment for work in adverse conditions. At the same time, all adverse factors found during the special assessment are taken into account. To calculate the amount of compensation, you can also use the rules of the provision, approved. Decree No. 387/22-78 (clause 1.6) and introduce a gradation of the size of the surcharge from 4 to 24% of the salary, where the harmfulness, estimated up to 2 points, will be compensated in the amount of 4% of the salary, from 2 to 4 points - 8%, etc. d.

When using such a point system for accounting for the harmfulness of working conditions and calculating compensation for them (or another method for determining the amount of additional payment for harmfulness), it is advisable to develop a separate internal document of the enterprise, which will describe in detail the entire system for calculating the amount of compensation for working activities in adverse production conditions.

Additional rate of insurance contributions to the Pension Fund of the Russian Federation

In accordance with the provisions of paragraph 3 of Art. 27 of the Law "On labor pensions in the Russian Federation" dated December 17, 2001 No. 173-FZ, the periods of work listed in paragraphs. 1-18 p. 1 art. 27 are included in the length of service giving the right to a pension before the generally established period. However, this is only possible if:

• such work took place after 01/01/2013;
• labor conditions for the specified work corresponded to the class of harmful or dangerous;
• the employer made insurance contributions according to the standards defined by Art. 58.3 of the law "On insurance contributions to the Pension Fund of the Russian Federation ..." dated July 24, 2009 No. 212-FZ.

Based on the provisions of Art. 58.3 of Law No. 212-FZ add. The rates for 2016 are as follows:

1. Without a special assessment of the production environment:
   • for specialists working in hazardous production - 9%;
   • for employees engaged in activities in difficult working conditions - 6%.
2. According to the results of the special assessment of the working environment:
   • unfavorable conditions of classes 1 and 2 do not imply surcharge;
   • 3 class 1 degree (subclass 3.1) involves a surcharge of 2%;
   • 3rd class 2nd degree (subclass 3.2) - 4%;
   • 3rd class 3rd degree (subclass 3.3) - 6%;
   • 3rd class 4th degree (subclass 3.4) - 7%;
   • Grade 4 - 8%.

At the same time, it must be borne in mind that from 01/01/2017 Law No. 212-FZ ceases to be valid, after which the amount of additional tariffs will be established by Art. 428 of the Tax Code. Up to this point, no changes in tariffs are forecast.

Features of taxation of compensation for harmful work

A lot of questions are raised by the procedure for taxing wages increased by an additional payment for production activities in adverse conditions. In particular, the need to deduct personal income tax from the amount of payments for harm is discussed. At the same time, taking into account the explanations of the Tax Service and the Supreme Arbitration Court of the Russian Federation, it is required to distinguish between an additional payment for negative working conditions in accordance with Art. 147 of the Labor Code of the Russian Federation and compensation for the same conditions under Art. 219 of the Labor Code of the Russian Federation.

According to the letters of the Ministry of Finance of Russia dated 06.05.2013 No. 03-4-06 / 15555 and 04.06.2007 No. 03-04-06-01 / 174, as well as the text of the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10.17.2006 No. 86/06, payment for work in unfavorable working conditions there is an integral part of the employee's salary. This means that it is subject to income tax.

As for the additional payments for activities in adverse production conditions, determined in accordance with Art. 219 of the Labor Code of the Russian Federation by a collective agreement, then such payments, in accordance with paragraph 3 of Art. 217 of the Tax Code, personal income tax is not assessed. Such an explanation is given in the letters of the Federal Tax Service of Russia dated April 21, 2005 No. 14-1-04 / [email protected], the Ministry of Finance of Russia dated 10.12.2009 No. 03-04-06-02 / 89 and 06.08.2010 No. 03-04-06 / 6-165, as well as the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 10.17.2006 No. 86/06.

As you can see, the employment contract and other local documentation of the enterprise can determine both additional payments and compensation for activities in adverse working conditions. At the same time, the former are subject to personal income tax (as part of the salary), while the latter are not.

Surcharge for harmful working conditions in 2017

Harmful working conditions are understood as a set of factors that manifest themselves in production activities that can have a negative impact on the health of personnel. In order to determine the presence of harmfulness, as well as its degree, attestation (assessment) of workplaces is carried out. The main method for certification (assessment) are measurements.

The presence of harmful working conditions at a manufacturing enterprise implies that the employer has an obligation to compensate employees for work in such conditions. Compensation is provided through the provision of benefits (for example, in the form of a reduced working day, additional leave, special meals, protective equipment, vouchers to a sanatorium) and cash compensation payments. Their provision is the obligation, not the right of the employer.

It should be remembered that the presence of harmful working conditions limits the possibility of hiring women for certain positions (Article 253 of the Labor Code of the Russian Federation). By virtue of Article 265 of the Labor Code of the Russian Federation, it is prohibited to use the labor of persons under 18 years of age in work with harmful conditions. Lists of works that involve the presence of harmful factors are approved in the mode determined by the Government of the Russian Federation.

What kind of work is considered harmful

Among the factors that determine the presence of a negative impact on the health of employees, it should be noted that the standards are exceeded in relation to:

• the severity of labor, which implies increased physical stress on the human body;
• labor intensity, which implies an increased load on the sensory organs and the central nervous system;
• external factors affecting the employee's body (ambient temperature, wind speed, air humidity);
• sound, ultrasonic and vibration impact;
• infrared and ultraviolet radiation;
• radioactive contamination;
• x-ray radiation;
• exposure to electric and magnetic fields;
• illumination level;
• the level of concentration of chemicals, bacteria, microorganisms.

According to the whole complex of signs that negatively affect employees, working conditions are usually divided into 4 groups by law. Based on this, they can be:

The degree of impact on workers of harmful factors can be different. In cases where it exceeds certain values, the existing working conditions are recognized as harmful. It is believed that when performing labor functions in such conditions, the risk of getting ailments of a professional nature increases significantly.

Harmful conditions must be distinguished by drawing a boundary from dangerous conditions. It is customary to talk about hazardous conditions when personnel are exposed to factors that directly have a negative impact on their health. An example in this case is the work of painters in paint shops. If such employees have the necessary protective kit, the conditions in which they work are recognized as harmful. Working without a protective kit implies hazardous working conditions.

In order to establish whether the working conditions at a particular workplace are dangerous or harmful, activities are carried out for attestation of workplaces. Within their framework, environmental parameters are measured, as well as a comparison of the results obtained with the standards. The list of harmful professions is set out in Decree No. 10 of January 26, 1991 of the Cabinet of Ministers of the USSR.

It should be borne in mind that the names of the positions of specialists performing work in hazardous conditions must exactly correspond to their designation in the qualification reference books. These directories comply with Decree No. 10 of January 26, 1991 and, in turn, are subject to approval by the Government of the Russian Federation. If the job titles of specialists do not correspond to the information set out in the mentioned directories, these specialists may lose allowances, preferential length of service, as well as other preferences that are due to these categories of employees.

Features of wages in hazardous and hazardous industries

The regulation of work processes, payments and the provision of additional benefits to workers employed in hazardous industries is carried out by articles 219, 92, 117, 147 of the Labor Code of the Russian Federation. In particular, in accordance with the requirements set forth in Article 147 of the Labor Code of the Russian Federation, in 2017 employees have the right to receive additional payments for work in hazardous conditions. It should be noted that, by virtue of Art. 219 of the Labor Code of the Russian Federation, the establishment of allowances is guaranteed only to persons directly performing work with a negative impact of production factors. Thus, persons exposed to the negative impact of negative factors can expect to receive higher wages.

Each employee who performs his labor functions under the negative influence of production factors has the right to expect to receive these payments, which are a bonus to wages, if it was established based on the results of certification activities before the beginning of 2014. This threshold was set due to the fact that until 2014 there were rules requiring mandatory certification of workplaces in order to determine the presence of harmful and dangerous factors.

Federal Law No. 426-FZ dated December 28, 2013 replaced attestation with an assessment of the working conditions of personnel. At the same time, by virtue of Part 4 of Art. 27 of the said normative act, employers have the right not to inspect those places of work of personnel that were assessed less than 5 years ago. The law contains an exception to this rule: earlier than 5 years, only those jobs are assessed where an additional unscheduled analysis of the existing state of working conditions is necessary.

Refusal to provide employees performing their labor functions in harmful conditions with the required additional payment is recognized as a legislative violation and is the basis for bringing employers to legal liability.

How to calculate the amount of the surcharge

In Russia, the size of the minimum payments to employees who carry out their labor functions under the influence of harmful factors is legally fixed. Thus, the amount of additional payment in this case cannot be less than 4% of the salary, which is established for specific types of work performed under normal conditions.

As a basis for calculating the additional payment for harmfulness, it is customary to use the Model Regulations on the Assessment of Working Conditions, introduced on 03.10.1986. In accordance with it, the following calculation algorithm is used:

1. Identification of the hazard class by comparing the established maximum permissible indicators with the hazard parameters that actually exist in a particular production.
2. Recalculation of the hazard classes of production (established in the reporting documents for certification or assessment of working conditions) into points based on the following table:

The totality of points according to the level of harmfulness

The amount of additional payment in % of salary

Particularly severe, especially harmful

The right of the employer is to increase the percentage of the additional payment specified in the law, taking into account the severity and harmfulness of the conditions in which the employee performs his labor functions. The specification of the size of such allowances is subject to fixing in special documents, such as:

• individual labor contracts;
• collective agreements;
• local regulations.

The formation of these documents in terms of establishing increased allowances for work in harmful conditions should be carried out taking into account the financial and economic situation of the organization.

In addition to cash payments, specialists performing labor functions under the influence of harmful factors have the right to demand:

• reduction of the working week to 36 hours;
• provision of additional annual leave for a period of 7 days or more.

In addition to the mentioned types of compensation, the legislation (Article 222 of the Labor Code of the Russian Federation) provides for the issuance of special food products to employees exposed to negative factors during work. In particular, it is the responsibility of the employer to provide milk or equivalent food products to specialists engaged in hazardous work.

Representatives of:

• state examination of working conditions (according to part 2 of article 216.1 of the Labor Code of the Russian Federation);
• tax service in cooperation with specialists from the SZN (letter of the Ministry of Finance of the Russian Federation No. 03-05-02-04 / 36 of 04/07/2006).

Accounting for additional payment for harmfulness

The considered additional payments of a compensatory nature, provided for by collective agreements, in accounting are to be reflected as part of the costs for the types of activity profiled for the organization. However, they are subject to reflection on the debit account. 20 "Primary production" and credit c. 73 "Settlements with personnel for other operations."

Can the surcharge be cancelled?

Organizations that have implemented measures aimed at reducing the negative impact of production factors on personnel to an acceptable (permissible) level are exempted from the obligation to pay compensation to employees for work in hazardous conditions. Such activities include actions aimed at:

• effective modernization of equipment, premises and means of labor;
• providing specialists with individual protective kits that help reduce the harmful effects of harmful factors.

If, as a result of the measures taken, the impact on people of harmful factors was not completely eliminated, however, the hazard class was lowered, then employers have the right to reduce the percentage of compensation payments. The decision to provide (or refuse to provide) payments of this nature is made by organizations in the process of reviewing reports on the assessment of the working conditions of employees.

Employees have the right to disagree with the decision of the employer to refuse to provide compensation or with the decision to reduce the hazard class. In this case, the employee may submit an appeal to the supervisory authority with a request to revise the results of measures to assess working conditions.

Conclusion

The presence of harmful working conditions in the organization requires the management of the enterprise to take measures aimed at reducing the negative impact of production factors, as well as providing compensation to employees employed in harmful conditions. Neither employees nor enterprise management bodies have the right to independently determine the presence of harmful factors or the class of harmfulness. This work should be carried out by a special commission as part of measures to assess working conditions. The establishment of this fact (harmful working conditions) requires an immediate response from the governing body, namely, ensuring the protection of personnel through the issuance of special protective kits, carrying out modernization measures (creating additional protective screens, ventilation hatches, etc.), establishing compensation.

What working conditions are considered harmful? What benefits and additional payments are due to the employee in the performance of official duties? How is it regulated at the legislative level.

What are harmful working conditions?

The performance of labor duties is accompanied by the conditions of the labor process that affect the employee throughout the entire work shift. They can be:

• optimal;
• admissible;
• harmful.

For the first two categories listed, there are no special requirements and nothing needs to be done to improve the production process. But the third thing differs from them - harmful conditions. In total, there are 4 degrees of harmfulness, namely:

1. I - intermittent contact with harmful factors allows you to restore health, but this takes time;
2. II - such working conditions cause changes in the body that are not restored even for several years;
3. III - in this case, temporary disability may be caused, although the employee has not worked out to retirement age;
4. VI - the occurrence of occupational diseases that do not allow to perform this work.

In cases where there is a loss of ability to work due to the influence of harmful production factors, the medical board establishes an occupational disease of the employee and this is the basis for the employer to pay compensation.

Who is entitled to benefits and allowances?

Benefits depend on the degree of harmfulness.

The concept of harmfulness should be clearly separated, for example:

1. There are two lists by types of professions, after having worked for a certain time, employees can retire early. But for this, based on the results of the assessment of working conditions, the employee must spend at least 80% of working time in these conditions;
2. The issuance of milk or other products replacing it is required for the period of being in hazardous conditions, that is, when 50% of the time of working with substances whose maximum allowable concentration exceeds the standards is exceeded. The list of these substances is fixed at the legislative level;
3. Additional days to the main vacation and a reduced day of work are also provided based on the list;
4. Surcharges for staying in dangerous or harmful working conditions are made on the basis of the revealed excesses of the MPC when working with these substances. The percentage of surcharges is calculated in direct proportion to the percentage of excesses.

All information is reflected in the SOUT cards when assessing the state of the workplace and functional duties.

In this scenario, an employee can receive one of the types of compensation, as well as several or all at once.

Benefits for harmful conditions

The time of retirement depends on the degree of harmfulness.

In total, there are two lists working in non-compliant working conditions:

• 1 list. This is when the degree of severity of labor exceeds all indicators and especially seriously affects human health.

For example, if a man has worked in harmful conditions for more than 10 years, and his total experience is 20 years, then at the age of 50 he is issued a pension. For women, the age indicators are different, that is, it is enough to work for 7 years in hazardous work, and the total length of service is 15 years, then at the age of 45 a labor pension is issued;

• List 2 gives the right to early retirement, according to the position held or the corresponding name of the profession.

At the same time, a man must work in this profession for at least 12 years, and the total length of service must be at least 25 years, then at 55 he has the right to retire.

For women, these criteria are slightly reduced, namely, having worked for 10 years in harmful conditions, and with a total experience of 20 years, at 50 she is entitled to a preferential pension.

What professions and types of work are included in lists No. 1,2

The lists regulating early retirement contain the following information:

The amount of pension payments depends on the length of service, that is, the higher the salary and the longer the length of service, then the accruals will be correspondingly higher.

When determining a preferential pension, it is important to take into account that the profession or type of work clearly corresponds to those indicated in the above lists.

Surcharges and compensation payments for harm

In addition to preferential pensions for staying during a work shift in inappropriate working conditions, benefits are provided:

1. Shortened day, that is, one hour shorter. A week must be 36 hours and no more. It is established on the basis of regulatory documents for professions and types of work;
2. Additional leave, while the number of days may vary, depending on the work performed. These requirements are regulated by normative acts;
3. Surcharges for harmful working conditions are charged for staying at the workplace in conditions where the maximum permissible concentration of harmful substances affecting the body exceeds the established norms.

Supplement to the basic earnings can be from 4 to 12%. The figures are calculated based on the number of times the excess is recorded.

From this video you will learn about compensation for harmful working conditions.

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Accounting for additional payments and compensations for harmful working conditions in medical institutions

Establishment of compensation for harmful working conditions

Employees whose working conditions, according to the results of the certification, are recognized as harmful or dangerous, in addition to various benefits and guarantees, are entitled to additional cash payments (surcharges and compensations).

The Labor Code of the Russian Federation (Labor Code of the Russian Federation) distinguishes between the concepts of "surcharge" and "compensation". In Art. 219 of the Labor Code of the Russian Federation provides for the right of employees to receive compensation for work in harmful and (or) dangerous conditions. As for the need to pay extra for work in harmful and (or) dangerous conditions, this is determined by Part 1 of Art. 146 of this Code. All types of payments assigned for work in harmful or dangerous working conditions must be indicated in the employment contract (part 2 of article 57 of the Labor Code of the Russian Federation).

What is the difference between compensation for harmfulness and additional payment for harmfulness? Can the certification of workplaces be a sufficient condition for calling the additional payment compensation for harmfulness?

According to Art. 146 of the Labor Code of the Russian Federation, remuneration for labor of workers engaged in heavy work, work with harmful, dangerous and other special working conditions, is made at an increased rate. The amount of such an increase (it is this value that is called the surcharge for harmfulness) is established in accordance with Art. 147 of the Labor Code of the Russian Federation, which provides that the remuneration of labor of workers engaged in heavy work, work with harmful, dangerous working conditions, is set at an increased rate in comparison with the tariff rates, salaries determined for various types of work with normal working conditions.

Compensations are cash payments established in order to reimburse employees for the costs associated with the performance of their labor duties (part 2 of article 164 of the Labor Code of the Russian Federation). Article 210 of the Labor Code of the Russian Federation provides for an independent type of compensation for work in harmful or dangerous working conditions (hereinafter referred to as compensation for harmfulness). The purpose of establishing compensation for harm is to compensate the employee for increased physical, mental and emotional stress, leading to a deterioration in his health.

Compensation for harmfulness is appointed on the basis of the results of attestation of workplaces in terms of working conditions. The amount of compensation, their frequency and other conditions for payment are established by a collective agreement, a local regulatory act of the employer or an employment contract with an employee (part 1 of article 219 of the Labor Code of the Russian Federation). Recommendations on determining the amount of compensation for harm to the employer can be given by trade union labor inspectors (letter of the Ministry of Finance of Russia dated 04/06/2006 N 03-05-02-04 / 35).

Determining the amount of compensation for harm

The degree of deterioration in the health of workers employed in work in harmful and (or) dangerous working conditions does not depend on their qualifications, complexity, quantity and quality of the work performed. It is determined by the harmful (dangerous) factor acting at the workplace, and the duration of this exposure. Therefore, when determining the amount of compensation, the tariff rate or salary of the employee does not matter. It is important which factor, how and for how long affects the employee. Depending on these circumstances, the amount of compensation for harmfulness should be determined. It can be set in a fixed amount, the same for all workers who are during work in the same room, in which there is a common harmful factor for all (for example, elevated air temperature). Or the amount of compensation depends on the duration of the employee's exposure to the harmful factor during working hours.

The correctness of establishing compensation for harmfulness can be checked by representatives of the state examination of working conditions (part 2 of article 216.1 of the Labor Code of the Russian Federation). In addition, employees of the tax inspectorate have the right to involve experts from the Federal Service for Labor and Employment for this (letter of the Ministry of Finance of Russia dated 07.04.2006 N 03-05-02-04 / 36).

In the event that safe working conditions are ensured at workplaces, confirmed by the results of attestation of workplaces for working conditions or the conclusion of a state examination of working conditions, compensation to workers is not established, and if it was established earlier, it is canceled (part 4 of article 219 of the Labor Code of the Russian Federation).

Taxation of compensation for harm with taxes and insurance premiums

Compensation for harmfulness is not subject to inclusion in the tax base for personal income tax [p. 3 art. 217 of the Tax Code of the Russian Federation (TC RF)] and is not subject to insurance premiums. Contributions for insurance against accidents at work and occupational diseases are also not charged for compensation for harmfulness.

It should be noted that taxes and contributions are not subject to compensation for harmfulness issued within the limits established in accordance with the legislation of the Russian Federation. Currently, such norms are not established by law, moreover, the procedure for their establishment is not defined. Therefore, for the application of the above benefits, it should be considered that compensation for harmfulness assigned on the basis of the results of attestation of workplaces for working conditions by a local regulatory act, a collective or labor agreement, are considered established within the norm. This opinion is shared by employees of the Ministry of Finance of Russia in a letter of 04/07/2006 N 03-05-02-04 / 36.

According to the Decree of the Government of the Russian Federation of February 14, 2003 N 101 "On the working hours of medical workers depending on their position and (or) specialty" (hereinafter referred to as Resolution N 101, a reduced working hours for medical workers is established for working in conditions with harmful conditions labor depending on the position and (or) specialty.

Working conditions, positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices, work in which gives the right to a reduced 36-hour working week

Appendix N 1 to Resolution N 101 (Table 1) lists the categories of medical workers who have a 36-hour work week. The application also contains a list of 16 job titles and categories of workers. We list some of them:

Medical workers of infectious diseases hospitals, departments, wards, offices; skin and venereal dispensaries, departments, offices;

Health workers of leper colonies;

Health workers of medical institutions (hospitals, centers, departments, wards) for the prevention and control of AIDS and infectious diseases, organizations of the state sanitary and epidemiological service and their structural divisions, as well as structural divisions of healthcare organizations, including specialized ones that carry out diagnostics, treatment, forensic medical examination and other work with AIDS patients and HIV-infected people;

Medical workers of anti-plague institutions (centers, stations, departments, departments, laboratories, institutes);

Medical workers of stations and departments of blood transfusion;

Medical workers of medical correctional institutions for compulsory treatment of persons suffering from drug addiction and chronic alcoholism;

Medical workers of organizations, institutions of healthcare and social services for the population;

Medical workers working with radioactive substances and sources of ionizing radiation and others.

Table 1

List of positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices and working conditions, work in which gives the right to a shortened 36-hour working week

Working conditions, positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices, work in which gives the right to a reduced 33-hour working week

Appendix N 2 to Resolution N 101 lists the categories of health workers who have a 33-hour work week (Table 2):

Medical workers of medical and preventive organizations, institutions (polyclinics, outpatient clinics, dispensaries, medical centers, stations, departments, offices);

Medical workers of physiotherapeutic treatment-and-prophylactic organizations, institutions, departments, offices;

Medical workers of dental treatment-and-prophylactic organizations, institutions (departments, offices).

table 2

List of positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices and working conditions, work in which gives the right to a reduced 33-hour working week

Working conditions, positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices, work in which gives the right to a reduced 30-hour working week

Appendix N 3 to Resolution N 101 indicates the category of health workers who have a 30-hour work week. In total, this application contains a list of 6 job titles and categories of workers, we list some of them:

Medical workers working with radioactive substances and sources of ionizing radiation;

Medical workers of pathological departments of bureaus (institutes), departments, laboratories, prosectors, morgues;

Medical workers of tuberculosis (anti-tuberculosis) healthcare organizations and their structural subdivisions; medical-industrial (labor) workshops at tuberculosis (anti-tuberculosis) organizations; clinics (clinical departments) for patients with tuberculosis medical, scientific, educational organizations and institutions of higher professional education; educational institutions (divisions) for children with tuberculosis; institutions of social services for the population intended for servicing patients with tuberculosis and others.

Working conditions, positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices, work in which gives the right to a shortened 24-hour working week

A 24-hour work week is provided in accordance with Decree N 101 for health workers who carry out gamma therapy and experimental gamma irradiation with gamma preparations in radiomanipulation rooms and laboratories.

Bonuses for special working conditions

In medical institutions, the following allowances for special working conditions are provided:

The medical staff of psychiatric hospitals (departments) of a specialized type and forensic psychiatric departments for persons held in custody are paid a 30% bonus to salaries (rates) for working in dangerous conditions;

Employees of health care institutions engaged in the diagnosis and treatment of HIV-infected people are given a 20% bonus to salaries (rates) for working in hazardous working conditions under the Regulation on the Remuneration of Healthcare Workers.

In accordance with the Regulations on the remuneration of healthcare workers in the Russian Federation, medical and other employees of healthcare institutions who provide anti-tuberculosis care or who are at risk of contracting tuberculosis while performing their work are entitled to an additional payment of no more than 25% of their official salary (monthly tariff rate).

Consider examples of additional payments to medical staff whose work is associated with the risk of contracting various infectious diseases.

Note. Situation 1

Petrov N.A. works as the head of the infectious diseases department of a multidisciplinary municipal hospital, where, in addition to ordinary infectious diseases, diagnostics and treatment of HIV-infected people are carried out. The hospital administration believes that the payment of a bonus for working with HIV-infected and AIDS patients is carried out only for actual contact with the patient (5-10 minutes a day) and only for these minutes there is a surcharge of 20%. To record the time of contact, it is suggested to keep a journal, the form of which is not provided to the department. Are the actions of the hospital administration legal? Are workers involved in HIV care eligible to receive an allowance if the infectious diseases department operates as part of a multidisciplinary municipal hospital? Each institution must draw up and approve, in agreement with the elected trade union body, a list of employees who, taking into account the specific conditions of work in a given institution, unit and position (treatment, diagnostics, direct service or contact with patients, etc.), can be given a bonus of in the amount of 20% of the salary (tariff rate), including for each hour of work under the conditions provided for in the List. Thus, if a health care facility or department provides direct services to HIV-infected and AIDS patients, they are given a 20% allowance if this health facility is funded from the federal budget, or the same or another allowance established by the legislation of a constituent entity of the Russian Federation, if the health facility is financed from subject's budget. In other cases, if we are talking about individual consultations, payment is made depending on the time spent on each consultation. There is no standard form for such a log, but it can be kept in any form, reflecting the necessary information to identify the patient, including the number of the case history, the time of examination, etc. It is also recommended to write the time of examination in each status in the case history, since testing for HIV the patient can pass after the examination, and if HIV is detected, it will be possible to restore all the information retrospectively and submit all the information to the administration.

Infection of medical workers with tuberculosis is possible both in anti-tuberculosis institutions and in institutions of general medical profile - departments of thoracic surgery, pathoanatomical and forensic medical bureaus, that is, where contact with tuberculosis patients - bacilli excretors or infected material is possible. The incidence of tuberculosis in medical workers significantly exceeds the incidence of tuberculosis in the population of Russia. According to the degree of risk of infection with tuberculosis, medical workers are distributed as follows: in the first place - the personnel of bacteriological laboratories; then - employees of hospitals of anti-tuberculosis institutions; employees of outpatient departments of anti-tuberculosis dispensaries, pathological and anatomical departments (their incidence is 6-8 times higher than the average); staff of therapeutic departments of large hospitals, emergency medical workers and pharmacies. An analysis of the work experience of medical personnel at the time of infection showed that medical workers with a short work experience (up to 5 years) are more likely to be infected, and only three cases were registered with an experience of 21 to 25 years. Of great importance in the prevention of tuberculosis, both in anti-tuberculosis institutions and in institutions of the general medical network, is the awareness of medical workers, its objectivity and repeatability regarding the preventive measures that should be taken before and after contact with a patient with tuberculosis during work.

Surcharge for contact with patients with active tuberculosis is carried out in accordance with:

With Decree of the Government of the Russian Federation of November 20, 2008 N 870 "On the establishment of reduced working hours, annual additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions";

With the order of the Ministry of Health and Social Development of Russia dated April 26, 2011 N 342n "On approval of the procedure for attestation of workplaces in terms of working conditions";

With the order of the Ministry of Health of Russia, the Ministry of Defense of Russia, the Ministry of Internal Affairs of Russia, the Ministry of Justice of Russia, the Ministry of Education of Russia, the Ministry of Agriculture of Russia, the Federal Border Service of the Russian Federation dated May 30, 2003 N 225/194/363/126/2330/777/292 "On approval of the list of positions, occupation which is associated with the risk of infection with mycobacterium tuberculosis, giving the right to additional paid leave, a 30-hour work week and additional wages due to harmful working conditions";

With paragraphs 85, 86, 89 and 90 of the Regulations on the monetary allowance of employees of the penitentiary system, approved by order of the Ministry of Justice of Russia dated 12/20/2006. N 376 (as amended on 05/04/2008 N 103, as amended by the decision of the Supreme Court of the Russian Federation of 04/22/2009 N GKPI09-82). Moreover, an additional payment for contacting patients with active tuberculosis is paid not only if the contact time is more than 50% of the working time, but also when the contact time is less than 50% of the working time. In the latter case, this additional payment is carried out in a slightly different procedure for documenting (monthly by order of the institution) and already in proportion to the hours worked (i.e. for each hour).

When working with patients with tuberculosis, an additional payment is due only if the employee’s position is listed in the List of positions, the occupation of which is associated with the risk of infection with Mycobacterium tuberculosis, giving the right to additional paid leave, a 30-hour work week and additional wages due to harmful working conditions (Table 3). The amounts of accrued wages are taken into account on the credit of account 302 11 730 "Increase in payables on wages" and the debit corresponding to the account operation:

401 20 211 "Wage expenses", 106 31 310 "Increase in investments in fixed assets - other movable property of the institution", 106 32 320 "Increase in investments in intangible assets - other movable property of the institution", 106 34 340 "Increase in investments in tangible stocks - other movable property of an institution" when reflecting objects of non-financial assets manufactured by an economic method;

109 61 211 "Wage costs in the cost of finished products, works, services", 109 71 211 "Overhead costs for the production of finished products, works, services in terms of wages", 109 81 211 "General business expenses for the production of finished products, works, payroll services.

Additional payments and compensations are taken into account on the credit of account 302 12 730 "Increase in accounts payable for other payments" and the debit of the account:

401 20 212 "Expenses on other payments";

106 30 000 "Investments in other movable property of the institution";

109 00 000 "Costs for the manufacture of finished products, performance of work, services."

Table 3

List of positions and (or) specialties of medical workers, organizations, as well as departments, wards, offices and working conditions, work in which gives the right to a reduced 30-hour working week

Note. Situation 2

The official salary of a doctor of an anti-tuberculosis dispensary is 20,000 rubles. He is paid an allowance of 25% of the official salary. Accrued wages for December 2011 amounted to 25,000 rubles. (20,000 rubles + 20,000 rubles x 25%).

This transaction was reflected in the accounting records as follows:

Issuance of products as compensation for harm

In addition to monetary compensation, the issuance of products for "harmfulness" is envisaged. The obligation of employers to provide free milk or equivalent food products to personnel employed in work with harmful working conditions is provided for by Art. 222 of the Labor Code of the Russian Federation. In health care institutions, in particular, the following can apply for receiving milk for harmful working conditions:

Radiologists;

Nurses directly working in rooms with ionizing radiation;

Virologists who work directly with preparations containing living cells and spores of microorganisms, and others.

The issuance and consumption of milk should be carried out in buffets, canteens or in rooms specially equipped in accordance with sanitary and hygienic requirements.

The rate of free delivery of milk is 0.5 liters per shift, regardless of its duration. The issued milk must comply with the requirements of the Technical Regulations for milk and dairy products, approved by Federal Law No. 88-FZ of 12.06.2008. Instead of fresh milk, workers involved in the production or processing of antibiotics are given fermented milk products enriched with probiotics (bifidobacteria, lactic acid bacteria), or colibacterin prepared from whole milk.

Workers in contact with inorganic compounds of non-ferrous metals, in addition to milk, should be given 2 g of pectin as part of food products (drinks, jellies, jams, marmalades, juice products from fruits and (or) vegetables and canned food). It is allowed to replace these products with natural fruit and (or) vegetable juices with pulp in the amount of 300 ml. With constant contact with inorganic compounds of non-ferrous metals, sour-milk products or products for dietary (therapeutic and preventive) nutrition under harmful working conditions are relied on instead of milk.

Note. Situation 3

The health care institution purchased milk for distribution to specialists working in the X-ray room in the amount of 5,000 rubles. (without VAT) at the expense of the federal budget. During the month, milk was issued in the amount of 4,500 rubles. In accounting, this transaction will be reflected as follows:

A unified form of primary accounting documentation has not been approved for registration in budget accounting of a milk dispensing operation, therefore, an institution can independently develop and adopt an appropriate form containing mandatory details.

Previously, the issuance of monetary compensation in exchange for milk was prohibited. The situation changed after the adoption of the Federal Law of 01.10.2007 N 224-FZ, which in Art. 222 of the Labor Code of the Russian Federation amended to provide for such a replacement.

At the same time, the issuance of milk (other equivalent products) can be replaced by a compensation payment in an amount equivalent to the cost of milk with a fat content of at least 2.5%, at the request of employees, if this is provided for by a collective and (or) labor agreement.

Permission to issue workers employed under harmful working conditions, monetary compensation in exchange for milk or equivalent products. This replacement should be made only with the consent of the employee and upon his written application;

Tightening measures to control products that are allowed to replace milk. It is forbidden to replace milk with sour cream, butter, and other products. Also excluded from the list:

Curd mass, curd curds, curd desserts;

Whole milk powder;

Sterilized condensed milk without sugar;

Low-fat fish (raw);

Chicken egg.

With the introduction of these orders, milk can only be replaced by products that have passed tests and received a certificate of state registration from the Federal Service for Supervision of Consumer Rights Protection and Human Welfare (Rospotrebnadzor).

The amounts of monetary compensation should be reflected under sub-article 212 "Other payments" of KOSGU. Payment of monetary compensation instead of milk is made at least once a month. However, if the collective or labor agreement does not provide for the replacement of milk with monetary compensation, then the costs of paying it out of budget funds can be qualified by control authorities as misuse of budget funds, and this may lead not only to a decrease in funding for the next year in the amount of misuse, but also the initiation of an administrative offense case under Art. 15.14 of the Code of Administrative Offenses of the Russian Federation in the amount of 4,000 to 5,000 rubles, for a healthcare institution - from 40,000 to 50,000 rubles.

Note. Situation 4

In a healthcare institution, the collective agreement provides for the replacement of the issuance of milk for harmfulness with monetary compensation, subject to the consent of the employees. The cost of 1 liter of milk per month, according to the statistical data of the subject, is 22 rubles. 70 kop. In May, a specialist working under conditions of ionizing radiation, according to the schedule, had 13 shifts, he was supposed to have 0.5 liters of milk per shift. At his request, instead of milk, the employee was given monetary compensation in the amount of 147.55 rubles. (13 shifts x 0.5 l x 22.7 rubles) at the expense of the budget. In accounting, this transaction will be reflected as follows:

Additionally, the legislator clarified the procedure for indexing the compensation payment, which is made in proportion to the increase in prices for milk and other equivalent food products in retail trade at the location of the employer in the territory of the administrative unit of the constituent entity of the Russian Federation on the basis of data from the competent structural unit of the executive authority of the constituent entity of the Russian Federation.

T.S. Orlova,

Associate Professor of the Department of Accounting and Audit

Kostroma State Technological

University, Ph.D. economy Sciences

Workers in Russia can count on full protection of their work. And in this regard, only the Labor Code of Russia does not always work.

There are other provisions that regulate the features of additional payments for harmful working conditions in 2018. Since in this area a high proportion of support is needed for employees.

Important information

Additional payments for work with harmful conditions are provided in accordance with clear requirements. Not every citizen can count on such allowances.

Certain legislative documents establish:

• a list of professions that can receive allowances and are considered harmful, dangerous;
• the procedure for recognizing a profession and jobs as dangerous for labor or negatively affecting the health of workers.

Based on these indicators, it is possible to carry out the procedure of requirements for the employer to receive allowances. Although this moment is provided by the legislation of the Russian Federation.

Since the laws clearly state that the implementation of all the norms that the employer must comply with is supervised.

What is the additional payment for harmful working conditions. Each employee can independently determine for himself this list of expenses - from medicines to the organization of treatment and vacation.

Basic concepts

Among the most important terms to know are:

List of professions in a particularly difficult situation

Such professions are those that are in the following areas:

• metallurgical production;
• production of coke and extraction, processing of coal;
• oil and gas industry;
• chemical production;
• radio electronics, electrical engineering;
• metalworking;
• nuclear power;
• glass production.

These are the main areas that can be considered dangerous and harmful to work. But there is also a division within these professions - into two lists:

Classification of negative impact

There are several classes into which all working conditions are divided:

As for the degrees of danger, there are also four of them:

Legal grounds under the Labor Code of the Russian Federation

When analyzing such a topic, be sure to pay attention to the legislative framework. If it is necessary to receive an additional payment to the wage rate, it is often necessary to be guided precisely by regulatory legal acts and provisions from them.

The main law in this area will be the Labor Code of the Russian Federation. Article 147 contains the most important information - how wages are paid for workers in such areas of work.

Payment for harmful working conditions for the hours actually worked also occurs at an increased rate. And allowances are laid even in the case of part-time work.

Attention!

Article 213 establishes those features in accordance with which medical care is provided to such workers. After all, it is extremely important to monitor their health.

Article 117 refers to additional leave for workers with harmful working conditions. In accordance with the law, it is possible to receive this vacation not in days of rest, but in the form of monetary compensation.

Federal Law No. 426 “On the Special Assessment of Working Conditions” provides information on what factors can be considered harmful. More details are in article 13.

Decree of the State Committee for Labor of the USSR No. 298 / P-22 “On approval of the List of industries, workshops, professions ...” also contains those professions, in accordance with which the mandatory accrual of additional payments to wages is carried out.

How is the additional payment for harmful working conditions based on a special assessment

In order to receive an additional payment, it is necessary to establish what class of difficulty and what degree was assigned to this profession. The legislation of Russia establishes that those professions that are assigned to the 3rd or 4th class / degree are subject to mandatory additional payment.

the procedure for establishing compensation for work in harmful working conditions

Initially, the company must undergo a special assessment of working conditions. It is on the basis of the conclusion of the SOUT that the class and degree of risks to the health of workers are assigned.

In the future, the employer must enter these indicators into the collective agreement and make appropriate additional payments.

Design mechanism

There are several ways to issue an allowance at the enterprise:

After the enterprise has passed the examination of the SOUT, the employer issues an order. This document should include the following:

• what are the results of the review of working conditions;
• what positions to employed employees fell under the need to make additional payments.

The order itself will look like this:

It can be filled out both for a specific employee, and in general for production positions. It all depends on the size of the organization.

Surcharge amount

The labor legislation of Russia regulates the amount of additional payment that the employer must carry out. The law establishes an indicator as a percentage in relation to the wage rate.

features of additional payment for harmful working conditions

And the minimum amount of such an allowance should be 4%. However, the employer may set a higher amount of additional payment.

After that, documentation is created to establish these agreements:

In accordance with these documents, the markup indicator is being set. But regardless of the profession and other indicators, the percentage of the allowance will not be lower than 4%. In this regard, the legislation does not plan to change.

Calculation procedure

To begin with, the procedure for certification of working conditions is carried out. Only after this procedure can the calculations be carried out.

There are several factors that are taken into account in the calculation. Accountants use a standard document of provisions and accrue wages in accordance with it.

This document assumes the following options for coefficients:

This percentage is applied to wages. And depending on the salary, the size of the allowance and the final salary will be calculated.

Who is responsible for non-payment

There are separate commissions that control payments - these are Rostrud and the State Labor Inspectorate.

Each region of the country has its own body and department that regulates these issues. You can also contact the trade union - a branch of the All-Union Central Council of Trade Unions.

If there are violations, you should contact one of these inspections with a statement. The employer will have to go through a check - even in the case of a single request from an employee.

Is it subject to income tax

In this case, you should separate the allowance for wages and compensation. In the first case, taxation will be carried out on a general basis. Since this type of allowance is considered a salary increase.

As for compensation for harmfulness, this kind of tax is not charged on it. This is due to the fact that such payments act as compensation for damage to health, and not as wages.

Not every employee can receive additional payment for hazardous work. Therefore, citizens need to know all the features of this payment.

: features of additional payment for harmful working conditions

The procedure for calculating and accruing additional payments for harmful working conditions

From work in an unfavorable environment, human health deteriorates.

Therefore, in the Russian Federation, at the legislative level, employers are required to pay compensation to those workers who are constantly exposed to harmful effects at their workplace.

What professions are covered by the law in 2018? And what are the surcharges and benefits in this case? Let's take a closer look in this article.

Legislative regulation

In order to protect the health and life of workers exposed to the negative impact of production factors, several legislative acts have been approved in the Russian Federation.

Article 147 of the Labor Code of the Russian Federation gives them the right to receive a cash supplement. But they will be able to receive it only if the impact of the negative impact during the labor process is established during the certification of workplaces before the beginning of 2014. Such norms were established before the beginning of the specified year.

Innovations in legislation on the dangers of production factors were adopted in Federal Law No. 426 of December 28, 2013. They replaced the previously existing concept of attestation with another definition - assessment of the working conditions of personnel. Moreover, in part 4 of Art.

27 of this law, the employer may not carry out an inspection of those jobs that have been certified during the previous 5 years before the adoption of this standard.

The exception affected only unscheduled analysis due to the need to conduct an analysis of the impact of the working environment.

Working personnel directly involved in the production process, where it is impossible to avoid the negative impact of the working environment, in Art. 219 of the Labor Code of the Russian Federation guaranteed right to additional salary.

In addition to it, the employee should be provided:

The employer accepts the type and amount of compensation at its discretion in accordance with the norms of the Labor Code of the Russian Federation. He is not forbidden to initiate an increase in their size. Finances for the payment of additional payments to wages are deducted from the employer's insurance premiums at rates. Compensation payments are set by insurance companies.

In some regions, there is a special tariff, which is set for severe environmental conditions. An example is the decision N 403/20-155 dated July 2, 1987, which determines the payouts of the Ural coefficient from 1.15 to 1.20.

Classification of working conditions in the workplace

What kind of harm can come from a working environment with a negative impact on human health? This is a specific factor that affects the worker in a working environment, capable of penetrating directly into the body or affecting it through wave radiation. As a result, a worker may experience an occupational disease or other disorder that causes deterioration of his condition or loss of health in his offspring.

Unfavorable factors of the working environment can cause a weak or strong impact on human health. It all depends on the working conditions in which a person works. Therefore, in each organization, it is necessary to identify workplaces where the negative environment of the working environment affects the functions of the body in order to assign one or another class to them.

The environment where human labor is carried out is divided into classes depending on the degree of deviation from the norms in which a person feels good. Special commission on OT sets the degree of deviation from the approved norms depending on the severity of the influence of a harmful or dangerous factor.

The classification includes 4 classes of negative impact working conditions:

1. Optimal. In such a working environment, a person maintains health and maintains a high level of performance.
2. Permissible (safe). In the working environment, there is no excess of maximum permissible concentrations according to approved hygienic standards. A person has time to restore his strength during the rest before going to the next shift. Participation in production processes does not adversely affect the worker, which may subsequently impair the health of the worker or affect the dysfunction of the offspring.
3. Harmful. There are factors that negatively affect a person or his offspring in the performance of official duties.
4. Dangerous (extreme). The presence of strongly influencing factors in production, which during the working day pose a great threat to life and health.

The strength of the impact on human health in an unfavorable environment (grade 3), in turn subdivided into 4 grades:

• The first is assigned to the working environment when a person undergoes functional changes that require a longer recovery period than the time between shifts. There is a possibility of permanent deterioration in health.
• The second - the influence of an unfavorable environment leads to persistent functional changes in the body, which are often diagnosed as an occupational disease. Moreover, it is precisely those organs that are affected most of all when performing work in this specialty without loss of professional ability to work.
• The third is characterized by the presence of factors that provoke the occurrence of diseases in workers that are characteristic of this profession. The body is harmed with mild and moderate severity, leading to a ban on work in this specialty.
• The fourth degree is characterized by a very negative working environment, leading to severe functional changes in the body and serious occupational diseases with loss of general ability to work.

The worker receives the right to additional payment not so much for the difficult environment where human labor is carried out, but because of their harmful effects on the human body. Therefore, the employer is obliged to accrue and pay additional wages to a person who does not spare his health for the needs of production.

What working conditions are required to pay compensation

Concern for the health of the working class was one of the main directions in the USSR. Back in 1974, a list of industries, professions and workshops with a particularly difficult working environment was officially approved.

In addition to the list, instructions were developed to regulate the procedure for its use.

Already from that time, additional payments were accrued to specialists whose work was associated with an unfavorable workplace environment.

At the present time, other professions have been added to the register. If the specialty in which a person works is approved in the list of specialties with especially harmful conditions, then the additional payment is paid without certification.

For other employees, you still need to confirm their rights. This can only be done by a commission that conducts certification of workplaces.

She analyzes the working environment and makes a final decision confirming which harmful factor causes the deterioration of the worker's health.

In all regulations assigning additional pay to employees, only working specialties with difficult factors appear. Office staff can count on such compensation only if there is evidence of negative factors in the workplace. For example, the location next to the building of waste disposal sites or hazardous industries.

Surcharge amount

At the legislative level, for the risk of loss of health when performing work in an unfavorable environment, a minimum amount of additional payment is established, which is at least 4% of the official salary of employees working in a normal environment. The percentage of the premium for harmfulness is agreed between the staff of the enterprise or its representative committee and the employer.

When the amount of the surcharge is finally agreed, the data on this is reflected in the following documents:

1. If there is a trade union committee, then the amount of additional payment is fixed in the collective agreement.
2. In an employment contract between the applicant and the employer when hiring a person.
3. The head issues an order or other local act with the familiarization of the persons involved against signature.

Unfortunately, the collective agreement is not among the mandatory documents for all types of enterprises. Therefore, by Order of the Ministry of Culture No. 558, it was imputed that each employer should have a Regulation on wages, which is a separate administrative document for the organization. It reflects the procedure for remuneration, including the amount of additional payments.

Thus, the employer can independently increase this amount of funds, taking into account all the difficult working conditions of his employee.

Calculation procedure

The calculation is performed only after receiving the results of the certification of workplaces.

During surveys, the commission determines how far the situation does not meet favorable hygienic standards and assigns them one or another class of hazard.

Depending on these data, the accountant will calculate these amounts.:

1. Employees working in a working environment of the 1st and 2nd hazard class are not charged interest on wages for hazard.
2. For workers whose working environment has been assigned class 3, the additional payment is supposed to be made in accordance with the severity of the impact from harmful factors. It is also taken into account how long each person is under the influence of an unfavorable environment. The amount received should range from 4 percent of the tariff rate to a maximum of 24%.
3. Workers who have become participants in a hazardous industrial accident in class 4 are urgently removed from the labor process. They must be removed immediately due to the great risks to health and life. Only in the event of an emergency can they fulfill their duties and prevent the consequences of severe damage on a large scale.

Registration procedure

The payment of additional payments is based on the procedure reflected either in the collective agreement or in the local administrative document.

By the order for the enterprise after the certification the following points are approved:

• the results of the assessment of working conditions;
• a list of jobs by profession and position in which workers are involved in work with an unfavorable working environment.

The procedure for processing documentation for the calculation of additional amounts for harmfulness can be found in Special Instruction N 35 dated 22.02.2008.

The supervisory authorities over employers for the calculation of additional payments for unfavorable working conditions are Rostrud and the State Labor Inspectorate in the subjects of the Russian Federation.

If the employer evades his obligations to charge amounts for harmfulness, then the worker or the team must apply in writing to the company administration.

In case of an unjustified refusal, the employee should apply for the protection of his rights to the above regulatory authorities with an application and a copy of the work book to confirm the fact of employment in the organization.

Based on the received appeal, they will check the existing conditions at the workplace and the presence of negative factors.

Harmful working conditions 2018

• preferential retirement;

All production employees must prove that the work environment adversely affects their health in order to qualify for additional payments. This can be confirmed by a special commission of Rostrud. In addition, employees are entitled to various benefits. Read about it in the article ⇒ "Benefits and compensation for harmful working conditions." The set of compensations and benefits depends on the profession and position held. If you are interested in the procedure for assigning benefits for harmfulness to medical workers, read the article ⇒ “Benefits for medical workers for harmful working conditions”.

Surcharge for harmful working conditions in 2018

The regulation of work processes, payments and the provision of additional benefits to workers employed in hazardous industries is carried out by articles 219, 92, 117, 147 of the Labor Code of the Russian Federation. In particular, in accordance with the requirements set forth in Article 147 of the Labor Code of the Russian Federation, in 2018 employees have the right to receive additional payments for work in hazardous conditions.

It should be noted that, by virtue of Art. 219 of the Labor Code of the Russian Federation, the establishment of allowances is guaranteed only to persons directly performing work with a negative impact of production factors. Thus, persons exposed to the negative impact of negative factors can expect to receive higher wages.

Guarantees and compensation for harmful working conditions

In order for the working environment to receive the status of harmful, an appropriate decision of the commission (SOUT) is necessary, which analyzes the negative impacts, compares them with the standards and assigns the appropriate hazard class to the production. In this case, we will talk about guarantees and compensations.

Additional leave for harmful working conditions

Subordinates involved in work with harmful and life-threatening conditions are entitled to statutory benefits and guarantees. In particular, they are provided with a certain duration of additional leave or financial compensation.

What compensation is due for harmful working conditions in Russia

Working conditions in which there are factors that adversely affect the health of workers are considered harmful. That is, if the production does not meet the established criteria (illumination, hygiene, load, operating mode, chemical and biological hazards, etc.), then such production is recognized as dangerous or harmful.

Compensation for harmful working conditions in 2017-2018: the amount and calculation of compensation payments, obtaining and necessary documents, hazardous production

• providing additional paid days of rest to the main vacation (at least seven days);
• reduced workload (up to 36 hours a week);
• pay increase (at least 4% of salary);
• preferential retirement;
• free treatment, rehabilitation;
• providing means of protection at the expense of the employer.

Pension for harmful working conditions

benefit required by law and medical staff in the case when their experience in the medical industry is 25 years in the village or 30 in the town.

This applies to actors and circus performers and those who work in the Far North no less 15 years.

Issuance of milk in hazardous production and for harmful working conditions in 2017-2018: who is supposed to and how to get

• employment in construction, repair, installation;
• diving work;
• employment in coal or gas boilers;
• commissioning staff;
• employment in organizations working with chemical or biological substances;
• work at objects with radiation;
• other types of hazardous work.

Free distribution of milk for harmful working conditions in 2018

The main condition for such a replacement is the desire of the employee himself. The employer company is not entitled to impose such a condition, motivating it by the absence of the necessary conditions for receiving the prescribed milk and other products on the territory of the enterprise.

Such a replacement cannot be initially enshrined in various rules and regulations within the organization itself. However, the employees of the enterprise may unanimously or by a majority take such a decision at the general meeting.

As practice shows, in most cases, people prefer this option.

The procedure for submitting additional leave for harmful working conditions in 2018

• At the end of the certification period and even before that, the company carries out a special assessment, which assigns a class of hazard and danger to working conditions.
• If the company carried out certification before 2014 (before the changes in the code came into force), then the strength of such a test remains for 5 years - during this period, all employees receive leave according to the previous rules.

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• First degree– work provokes functional changes.

  Normal functions can only be restored if contact with the hazard is interrupted for a long time;

• Second degree– when work provokes permanent dysfunctions, which necessarily lead to occupational diseases after working at the enterprise for more than 15 years;
• Third degree- stable functional changes are revealed. They lead to occupational diseases or to temporary loss of working capacity during work;
• Degree four- when severe forms of occupational diseases, chronic diseases or complete loss of working capacity are detected.

Percentage of insurance premiums for harmful working conditions

1. The enterprise must conclude a civil law contract, on the basis of which the audit will be carried out.
2. First, the commission approves the places for employees to be assessed, then the factors that may affect employees are determined.
3. The result of attestation is one of four hazard classes, determined during verification:
   • 1 - the optimal class, does not pose any harm to the body of the worker;
   • 2 - acceptable class, there are some harmful factors, the consequences of which go away during a short break;
   • 3 - a harmful class, when the indicators exceed the established norms, is divided into four subclasses;
   • 4 - a dangerous class, when a person works, risking his life or having the opportunity to get a disease that will be regarded as professional.

Online journal for an accountant

The employee is required to take time off for a minimum period of 7 days. The period above the norm can be converted into a monetary equivalent. Note that not all enterprises allow an additional walk for more than seven days, so not everyone actually has the right to receive compensation.

Compensation for harmful working conditions

In addition to compensation, there is such a thing as an additional payment for harmful working conditions, which can also be established by the employer. Judicial practice indicates that the so-called compensation for moral damage employees working in hazardous conditions.