Order of the Ministry of Health and Social Development of the Russian Federation
dated June 1, 2009 No. 290n
"On Approval of the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment"

In accordance with paragraph 5.2.70 of the Regulations on the Ministry of Health and Social Development Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 321 (Collected Legislation of the Russian Federation, 2004, No. 28, Art. 2898; 2005, No. 2, Art. 162; 2006, No. 19, Art. 2080; 2008, No. 11, item 1036; No. 15, item 1555; No. 23, item 2713; No. 42, item 4825; No. 46, item 5337; No. 48, item 5618; 2009, No. 2, item 244; No. 3, item 378; No. 6, item 738; No. 12, item 1427), I order:

1. Approve Intersectoral rules for providing employees with special clothing, special footwear and other personal protective equipment in accordance with the annex.

2. Recognize as invalid:

Decree of the Ministry of Labor of Russia of December 18, 1998 No. "On Approval of the Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment" (registered with the Ministry of Justice of Russia on February 5, 1999, No. 1700);

Decree of the Ministry of Labor of Russia dated October 29, 1999 No. 39 "On Amendments and Additions to the Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment" (registered with the Ministry of Justice of Russia on November 23, 1999, No. 1984);

Decree of the Ministry of Labor of Russia dated February 3, 2004 No. 7 "On Amendments and Additions to the Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment" (registered with the Ministry of Justice of Russia on February 25, 2004, No. 5583).

Application

Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment

I. General provisions

1. Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment (hereinafter referred to as the Rules) establish mandatory requirements for the acquisition, issuance, use, storage and care of special clothing, special footwear and other personal protective equipment (hereinafter referred to as PPE) .

2. The requirements of these Rules apply to employers - legal entities and individuals, regardless of their organizational and legal forms and forms of ownership.

3. For the purposes of this order, PPE means personal use means used to prevent or reduce the impact of harmful and (or) hazardous production factors on workers, as well as to protect against pollution.

4. The employer is obliged to ensure the acquisition and issuance of PPE certified in accordance with the established procedure or declaration of conformity to employees employed in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution.

The purchase of PPE is carried out at the expense of the employer.

It is allowed for the employer to purchase PPE for temporary use under a lease agreement.

Employees engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, are given the appropriate PPE free of charge.

5. The provision of PPE to employees, including those purchased by the employer for temporary use under a lease agreement, is carried out in accordance with the standard norms for the free issuance of special clothing, special footwear and other personal protective equipment (hereinafter referred to as the standard norms), which have been duly certified or declared compliance, and on the basis of the results of certification of workplaces in terms of working conditions, carried out in the prescribed manner.

6. The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial and economic situation, to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve, compared with standard norms, the protection of workers from existing at workplaces of harmful and (or) dangerous factors, as well as special temperature conditions or pollution.

These standards are approved by local regulations of the employer based on the results of certification of workplaces in terms of working conditions and taking into account the opinion of the relevant trade union or other body authorized by employees and can be included in a collective and (or) labor agreement indicating model standards, in comparison with which the provision is improved workers with personal protective equipment.

7. The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or another representative body authorized by employees, to replace one type of personal protective equipment provided for by the standard norms with a similar one that provides equivalent protection against hazardous and harmful production factors.

8. The issuance of PPE to employees, including foreign-made, as well as special clothing that is temporarily used by the employer under a lease agreement, is allowed only if there is a certificate or declaration of conformity confirming the compliance of the PPE issued with the safety requirements established by law, as well as the availability sanitary and epidemiological conclusion or certificate of state registration of dermatological PPE *, issued in the prescribed manner.

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* Dermatological means of personal protection of the skin from exposure to harmful factors for use in production are subject to state registration by Rospotrebnadzor in accordance with the Decrees of the Government of the Russian Federation dated December 21, 2000 No. 988 "On State Registration of New Food Products, Materials and Products" (Collected Legislation of the Russian Federation , 2001, No. 1 (Part II), Art. 124; 2007, No. 10, Art. 1244) and No. 262 dated April 4, 2001 "On state registration of certain types of products that pose a potential danger to humans, as well as certain types of products imported into the territory of the Russian Federation for the first time" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2001, No. 17, item 1711).

Acquisition (including under a lease agreement) and issuance of PPE to employees who do not have a declaration of conformity and (or) a certificate of conformity or have a declaration of conformity and (or) a certificate of conformity, the validity of which has expired, is not allowed.

9. The employer is obliged to ensure that employees are informed about the PPE they are entitled to. When concluding an employment contract, the employer must familiarize employees with these Rules, as well as with the standard norms for issuing PPE corresponding to their profession and position.

10. The employee is obliged to correctly apply the PPE issued to him in the prescribed manner.

11. In case of failure to provide an employee engaged in work with harmful and (or) dangerous working conditions, as well as with special temperature conditions or associated with pollution, PPE, in accordance with the legislation of the Russian Federation, he has the right to refuse to perform labor duties, and the employer does not have the right to demand from the employee their performance and is obliged to pay the downtime that has arisen for this reason.

An employee's refusal to perform such work does not entail bringing him to disciplinary responsibility.

II. The procedure for issuing and applying PPE

12. PPE issued to workers should be appropriate for their gender, height, size, and the nature and conditions of the work they perform.

13. The employer is obliged to organize proper accounting and control over the issuance of PPE to employees in a timely manner.

The terms of use of PPE are calculated from the date of their actual issuance to employees.

The issuance of PPE to employees and the delivery by them of PPE are recorded in the personal record card for the issuance of PPE, the form of which is given in these Rules.

The employer has the right to keep records of the issuance of PPE to employees using software tools (information and analytical databases). The electronic form of the registration card must correspond to the established form of the personal registration card for the issuance of PPE. At the same time, in the electronic form of a personal record card for the issuance of PPE, instead of the personal signature of the employee, the number and date of the accounting document on receipt of PPE, which has the personal signature of the employee, are indicated.

14. Employees of cross-cutting professions and positions in all sectors of the economy are issued with PPE in accordance with standard norms, regardless of the organizational and legal forms and forms of ownership of the employer, as well as the presence of these professions and positions in other standard norms.

15. Brigadiers, foremen performing the duties of foremen, assistants and assistants to workers whose professions are specified in the relevant model standards are issued the same personal protective equipment as employees of the relevant professions.

16. The PPE of workers, specialists and other employees provided for in the standard norms of personal protective equipment is issued to the specified workers even if they are senior in their profession and position and perform directly the work that gives them the right to receive these personal protective equipment.

17. Employees who combine professions or constantly perform combined work, including as part of integrated teams, in addition to the PPE issued to them in the main profession, are additionally issued, depending on the work performed, and other types of PPE provided for by the relevant model standards for the combined profession (combined type works).

18. Employees temporarily transferred to another job, employees and other persons undergoing vocational training (retraining) in accordance with the student agreement, students educational institutions primary, secondary and higher vocational education for the period of industrial practice (industrial training), industrial training masters, as well as other persons participating in the employer’s production activities or carrying out control (supervision) measures in the established field of activity in accordance with applicable law, PPE issued in accordance with the standard norms and Rules for the duration of this work (professional training, retraining, industrial practice, industrial training) or the implementation of control (supervision) measures.

19. In cases where such PPE as a signal vest, safety harness, restraint harness (safety belt), dielectric galoshes and gloves, dielectric mat, protective glasses and shields filtering PPE of the respiratory organs with antiaerosol and gas filters, insulating PPE of the respiratory organs, a protective helmet, a balaclava, a mosquito net, a helmet, shoulder pads, elbow pads, self-rescuers, headphones, anti-noise inserts, light filters, vibration-protective gloves or gloves, etc. are not specified in the relevant standard norms, they can be issued to employees with a wear period "to wear out" based on the results of attestation of workplaces in terms of working conditions, as well as taking into account the conditions and characteristics of the work performed.

The above PPE is also issued on the basis of the results of certification of workplaces for working conditions for periodic use when performing certain types of work (hereinafter referred to as on-duty PPE). At the same time, anti-noise liners, balaclavas, as well as PPE of the respiratory organs, which do not allow multiple use and are issued as "on duty", are issued in the form of a one-time set before a work shift in an amount corresponding to the number of employees at a given workplace.

20. On-duty PPE for general use is issued to employees only for the duration of the work for which they are intended.

The specified PPE, taking into account the requirements of personal hygiene and individual characteristics workers are assigned to certain jobs and transferred from one shift to another.

In such cases, PPE is issued under the responsibility of the heads of structural units authorized by the employer to carry out these works.

21. PPE intended for use in special temperature conditions due to annual seasonal temperature changes are issued to employees with the onset of the corresponding period of the year, and at the end of it are handed over to the employer for organized storage until the next season.

The time for using these types of PPE is set by the employer, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and local climatic conditions.

The period of wear of PPE used in special temperature conditions includes the time of their organized storage.

22. PPE returned by employees after the expiration of the socks, but suitable for further use, are used for their intended purpose after taking care of them (washing, cleaning, disinfection, degassing, decontamination, dust removal, decontamination and repair). The suitability of the specified PPE for further use, the need for and composition of measures to care for them, as well as the percentage of wear and tear of PPE are established by an authorized employer by an official or by the organization’s labor protection commission (if any) and are recorded in the personal PPE issuance record card.

23. PPE, rented, is issued in accordance with the standard rules. When an employee is issued special clothing rented by the employer, an individual set of PPE is assigned to the employee, for which the appropriate marking is applied to it. Information about the issuance of this kit is entered in the personal card of accounting and issuance of PPE of the employee.

24. When issuing PPE, the use of which requires practical skills from employees (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.), the employer ensures that employees are instructed on the rules for using these PPE, the simplest ways to check their performance and serviceability, and organizes training on their application.

25. In the event of loss or damage to PPE in the designated places of their storage for reasons beyond the control of employees, the employer issues them other serviceable PPE. The employer provides for the replacement or repair of PPE that has become unusable before the end of the wearing period for reasons beyond the control of the employee.

26. The employer ensures the mandatory use of PPE by employees.

Employees are not allowed to perform work without PPE issued to them in accordance with the established procedure, as well as with faulty, unrepaired and contaminated PPE.

27. At the end of the working day, employees are prohibited from taking PPE outside the territory of the employer or the territory where work is performed by the employer - an individual entrepreneur. In some cases, when it is impossible to comply with the specified procedure due to working conditions (for example, at logging, geological work, etc.), PPE remains with employees during non-working hours.

28. Employees must notify the employer (or his representative) of the failure (malfunction) of PPE.

29. In accordance with the deadlines established in national standards, the employer ensures the testing and serviceability of PPE, as well as the timely replacement of parts of PPE with reduced protective properties. After checking the serviceability of the PPE, a mark (stamp, stamp) is put on the timing of the next test.

III. The procedure for organizing the storage of PPE and care for them

30. The employer, at his own expense, is obliged to ensure the care and storage of PPE, timely dry-clean, wash, degas, decontaminate, disinfect, decontaminate, dedust, dry PPE, as well as repair and replace PPE.

For these purposes, the employer has the right to issue to employees 2 sets of appropriate PPE with a double wear period.

31. For the storage of PPE issued to employees, the employer provides, in accordance with the requirements of building codes and regulations, specially equipped rooms (dressing rooms).

32. If the employer does not have the technical capabilities for dry cleaning, washing, repair, decontamination, decontamination, neutralization and dedusting of PPE, these works are carried out by an organization engaged by the employer under a civil law contract.

33. Depending on the working conditions, the employer (in its structural divisions) arranges dryers, chambers and installations for drying, dust removal, degassing, decontamination and disposal of PPE.

IV. Final provisions

34. Responsibility for the timely and full issuance to employees of PPE that has been duly certified or declaration of conformity to PPE in accordance with standard norms, for organizing control over the correct use of them by employees, as well as for storing and caring for PPE rests with the employer (his representative) .

35. State supervision and control over compliance by the employer with these Rules is carried out by the federal executive body exercising the functions of supervision and control over compliance with labor laws and other regulatory legal acts containing norms labor law, and its territorial bodies (state labor inspectorates in the constituent entities of the Russian Federation).

36. Control over compliance by employers (legal entities and individuals) with these Rules in subordinate organizations is carried out in accordance with Articles 353 and 370 of the Labor Code of the Russian Federation ** by federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments, as well as professional unions, their associations and technical labor inspectors and authorized (trusted) persons in charge of labor protection.

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** Collection of Legislation of the Russian Federation, 2002, No. 1 (Part I), Art. 3; 2004, no. 35, art. 3607; 2006, no. 27, art. 2878.

Application

to the Intersectoral Rules

From the beginning of 2017, enterprises paying in the Social Insurance Fund will be able to compensate for the costs of purchasing safety shoes, overalls and other personal protective equipment (PPE) through injury contributions.

Moreover, only the cost of overalls made in Russia and from Russian materials is subject to compensation.

Order of the Ministry of Labor of the Russian Federation No. 201n dated April 29, 2016

The order amends another order, No. 580n dated December 10, 2012, on financial support for measures to reduce injuries and occupational diseases. These documents, in addition to PPE, regulate the procedure for applying for the allocation of funds for other similar purposes:

• providing workers with therapeutic and prophylactic nutrition (milk);
• provision of vouchers for sanatorium treatment for such employees;
• holding;
• purchase of first-aid kits, and for transport companies - tachographs and breathalyzers;
• training and retraining of specialists in ;
• assessment of working conditions and;
• other similar events.

PPE is reimbursed only if the issuance complies with standard standards and is provided free of charge to employees.

The insured will need to prove:

• compliance of certified workplaces with working conditions and professions for which the provision of PPE is required;
• compliance of PPE with the technical regulation of the Customs Union "On the safety of PPE" No. 878 dated 09.12.2011;
• compliance of all PPE with the issuance standards.

Order of the Ministry of Health and Social Development No. 290n of 06/01/2009

The order contains general cross-sectoral rules that apply to all employers, as well as the definition of PPE - strictly individual protective equipment that are intended:

• for protection against pollution or temperature conditions;
• to reduce the impact on workers harmful factors.

The employer is required to provide appropriate PPE free of charge, according to the employee's personal characteristics and as often as required by the regulations.

It is acceptable to draw up a lease agreement and for temporary use. Products must be certified. The employee must be notified of the norm applicable to his position.

Priority in providing, according to the order, belongs to industry standards for the type of activity of the enterprise, and for workers of cross-cutting professions that exist in many enterprises - according to standards for types of work.

Cross-cutting professions and general criteria for issuance

By order of the Ministry of Labor of the Russian Federation No. 997n dated December 9, 2014, the norms for issuing a year for a list of 195 cross-cutting professions were established.

In addition to the list of professions, there is a list of working conditions under which all employees are subject to protection, and the service life of overalls depending on the climatic zone of operation.

Drivers of trucks, tractors and truck cranes are required to:

• one suit;
• 6 pairs of polymer coated gloves.

Gas welder, electric gas welder, electric welder, welder of fittings, plastics:

• a suit that protects against splashes of molten metal;
• two pairs of leather boots that protect against sparks and elevated temperatures;
• two pairs of leather boots to protect against sparks and elevated temperatures;
• duty dielectric gloves, boots, rugs;
• 6 pairs of resin coated gloves, 12 molten splash proof gloves, spot sprayed gloves as they wear;
• protective heat-resistant shield (welder mask) with a light filter or glasses with similar characteristics;
• goggles, respirator - to wear.

Storekeepers and sellers of non-food products are issued under normal conditions, without exposure to hazardous substances:

• two aprons with a bib;
• monthly - gloves.

A veterinarian, a livestock breeder, a groom are provided with:

• a suit or robe with trousers to protect against pollution;
• an apron with a bib;
• a pair of rubber boots;
• once a quarter - with gloves.

Janitors or area cleaners receive:

• anti-pollution suit;
• two aprons with a bib;
• rubber boots;
• once every two months - gloves.

In addition to cross-cutting professions, the standard norms provide for the provision of employees in all industries with:

1. climate-adapted overalls and footwear (Resolution of the Ministry of Labor No. 70 of December 31, 1997);
2. special reflective and signal clothing (Order of the Ministry of Social Development No. 297 of 04/20/2006).

In Russia, there are 4 classes of protection for outerwear and special footwear, depending on the natural and climatic features of the region (belt).

So, the clothes are designed for a comfortable stay outdoors in the winter months for two hours at average negative temperatures and average wind speed:

• Protection class 4 is valid for the regions of the North and the Arctic (special belt), with a winter temperature of -25 ° C and a wind of 6.8 m / s;
• class 3 (central Siberia, north of the European part of the country, Kamchatka, Sakhalin, Kuril Islands) with temperatures from -41°С;
• Class 2 (south of the Far East, middle and southern Urals, south of Siberia, Udmurtia, Tatarstan, Karelia, Kirov region) temperature from -18°C, wind 3.6 m/s;
• Class 1 (southern and middle European parts of the Russian Federation) temperature from -9.7°С, wind 5.6 m/s.

For a special climatic zone, for example, the issuance of:

• a protective suit with an insulating lining (similarly, protective suits against
• acids, fire, sparks) - for a year and a half;
• a protective jacket with an insulating lining, insulated trousers - for a year and a half;
• short fur coat and hat with earflaps - for three years;
• moisture resistant felt boots and fur mittens - for two years;
• boots and boots - for a year.

When dismissing employees, the employer must issue an order. You will find the form by which it is filled out.

Industry norms and regulations

Occupational safety specialists who know the specifics of production in each industry have developed a whole list of standards for providing PPE for certain types of activities and even holdings (Gazprom, Surgutneftegaz). All norms are approved by orders and resolutions of the Ministry of Labor and the Ministry of Health and Social Development of the Russian Federation. In total, about 70 such documents have been approved to date:

• No. 416n dated August 12, 2008 - agriculture, water management;
• No. 68 of December 29, 1997 - fishing and timber industry, pulp and paper production, microbiology, pharmaceuticals;
• No. 341n of 08/02/2013 - coal mines;
• No. 61 dated 12/08/1997 - peat harvesting, woodworking;
• No. 906n dated August 11, 2011 - chemical industry;
• No. 652n dated November 1, 2013 - metallurgy;
• No. 1104n of December 14, 2010 - mechanical engineering
• No. 357n dated 06/22/2009 - vehicles and road construction.
• According to order No. 1104 of December 14, 2010, PPE standards for machine operators were determined.

Turner, boring machine, grinder, miller:

• anti-pollution suit;
• leather boots with a protective toe cap;
• mittens or gloves (for working with a beam crane);
• aerosol respirator (when processing cast iron).

Order No. 357n dated 06/22/2009 defines the PPE standards for road workers:

Asphalt concrete worker (except winter season):

• signal suit or overalls;
• leather boots or boots with a protective toe cap;
• goggles and a helmet with a balaclava;
• canvas mittens or knitted gloves;
• knee pads;
• headphones or earplugs;
• respirator.

In winter additionally:

• signal suit with insulating lining;
• waterproof signal coat;
• insulated leather boots or boots.

For road works:

• signal vest.

PPE issued to each specific employee must correspond to his gender, height, size.

The employee must use PPE correctly. If the employee refuses to use overalls and protective equipment, the employer has the right to remove the person from work and impose

In addition to clothing, footwear and protective items, the standards establish the provision of disinfectant and washing liquids (soap), protective creams for hands. The issuance of all PPE is recorded in the employee’s card, the card is electronically confirmed with links to a document that contains the recipient’s signature.

Taking care of the health and safety of an employee in the process of work is not a right, but a duty established by the state by law. AT common interests to prevent, as far as possible, accidents and occupational diseases at work.

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In accordance with clause 5.2.70 of the Regulations on the Ministry of Health and Social Development of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 30, 2004 No. 321 (Collected Legislation of the Russian Federation, 2004, No. 28, Art. 2898; 2005, No. 2, 162; 2006, No. 19, 2080; 2008, No. 11, 1036; No. 15, 1555; No. 23, 2713; No. 42, 4825; No. 46, 5337; No. 48, item 5618; 2009, No. 2, item 244; No. 3, item 378; No. 6, item 738; No. 12, item 1427);

1. Approve Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment in accordance with the annex.

2. Recognize invalid

1. Decree of the Ministry of Labor of Russia dated December 18, 1998 No. 51 “On Approval of the Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment” (registered with the Ministry of Justice of Russia on February 5, 1999 No. 1700);

2. Decree of the Ministry of Labor of Russia dated October 29, 1999 No. 39 “On Amendments and Additions to the Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment” (registered with the Ministry of Justice of Russia on November 23, 1999 No. 1984);

3. Decree of the Ministry of Labor of Russia dated February 3, 2004 No. 7 “On Amendments and Additions to the Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment” (registered with the Ministry of Justice of Russia on February 25, 2004 No. 5583).

Minister T.A. Golikova

Application

By order of the Ministry of Health and

Social Development of the Russian Federation

INTER-INDUSTRY RULES

providing employees with special clothing, special footwear and other personal protective equipment

I. General provisions

1. Intersectoral rules for providing workers with special clothing, special footwear and other personal protective equipment (hereinafter referred to as the Rules) establish mandatory requirements for the acquisition, issuance, use, storage and care of special clothing, special footwear and other personal protective equipment (hereinafter referred to as PPE) .

2. The requirements of these Rules apply to employers - legal entities and individuals, regardless of their organizational and legal forms and forms of ownership.

3. For the purposes of this order, PPE means personal use used to prevent or reduce the impact on workers of harmful and (or) hazardous production factors, as well as to protect against pollution.

4. The employer is obliged to provide acquisition and issuance duly certified or declared conformity PPE for workers engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution.

The purchase of PPE is carried out at the expense of the employer.

It is allowed for the employer to purchase PPE for temporary use under a lease agreement.

Employees engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, are given the appropriate PPE free of charge.

5. The provision of PPE to employees, including those purchased by the employer for temporary use under a lease agreement, is carried out on the basis of the results of attestation of workplaces for working conditions, carried out in the prescribed manner, and in accordance with standard normsfree issuance of special clothing, special footwear and other personal protective equipment that have passed certification or declaration of conformity in the prescribed manner (hereinafter referred to as standard norms).

6. The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial and economic situation, to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve, compared with standard norms, the protection of workers from existing at workplaces of harmful and (or) dangerous factors, as well as special temperature conditions or pollution.

These standards are approved by local regulations of the employer based on the results of certification of workplaces in terms of working conditions and taking into account the opinion of the relevant trade union or other body authorized by employees and can be included in a collective and (or) labor agreement indicating model standards, in comparison with which the provision is improved workers with personal protective equipment.

7. The employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body authorized by the employees, to replace one type of personal protective equipment provided for by the standard norms with a similar one that provides equivalent protection against hazardous and harmful production factors.

8. Issuance of PPE to employees, including foreign-made, as well as special clothing, temporarily used by the employer under a lease agreement, is allowed only if their compliance with the safety requirements established by law is confirmed by a declaration of conformity and (or) a certificate of conformity, and the presence (in established cases) of a sanitary and epidemiological conclusion or certificate of state registration drawn up in the prescribed manner.

Acquisition (including under a lease agreement) and issuance of PPE to employees who do not have a declaration of conformity and (or) a certificate of conformity or have a declaration of conformity and (or) a certificate of conformity, the validity of which has expired, is not allowed.

9. The employer is obliged to ensure that employees are informed about the PPE they are entitled to. When concluding an employment contract, the employer must familiarize employees with these Rules, as well as with the standard norms for issuing PPE corresponding to their profession and position.

10. The employee is obliged to correctly apply the PPE issued to him in the prescribed manner.

11. In case of failure to provide an employee engaged in work with harmful and (or) dangerous working conditions, as well as with special temperature conditions or associated with pollution, with PPE in accordance with the legislation of the Russian Federation, he has the right to refuse to perform labor duties.

An employee's refusal to perform such work does not entail bringing him to disciplinary liability.

II. The procedure for issuing and applying PPE

12. PPE issued to workers should be appropriate for their gender, height, size, and the nature and conditions of the work they perform.

13. The employer is obliged to organize proper accounting and control over the issuance of PPE to employees in a timely manner.

The terms of use of PPE are calculated from the date of their actual issuance to employees.

The issuance and delivery of PPE to employees must be recorded in a personal record card for the issuance of PPE, the form of which is given in the appendix to these Rules.

The employer has the right to keep records of the issuance of PPE to employees using software tools (information and analytical databases). The electronic form of the registration card must correspond to the established form of the personal registration card for the issuance of PPE. At the same time, in the electronic form of the PPE issuance record card, instead of the employee’s personal signature, the number and date of the accounting document on the receipt of PPE, which has the employee’s personal signature, can be indicated.

14. Employees of cross-cutting professions and positions in all sectors of the economy are issued with PPE in accordance with standard norms, regardless of the organizational and legal forms and forms of ownership of the employer, as well as the presence of these professions and positions in other standard norms.

15. Brigadiers, foremen performing the duties of foremen, assistants and assistants to workers whose professions are specified in the relevant model standards are issued the same personal protective equipment as employees of the relevant professions.

16. The PPE of workers, specialists and other employees provided for in the standard norms for PPE should be issued to the specified workers even if they are senior in their profession and position and perform directly the work that gives the right to receive these personal protective equipment.

17. Employees who combine professions, or who constantly perform combined work, including as part of integrated teams, in addition to the PPE issued to them in the main profession, should be additionally issued, depending on the work performed, and other types of PPE provided for by the relevant model standards for a combined profession (combined type of work).

18. Employees temporarily transferred to another job, employees and other persons undergoing vocational training (retraining) in accordance with the apprenticeship contract, students and students of educational institutions of primary, secondary and higher vocational education for the period of industrial practice (industrial training), foremen industrial training, as well as to other persons participating in the production activities of the employer or carrying out, in accordance with the current legislation, measures for control (supervision) in the established field of activity, PPE is issued in the general manner for the duration of this work (passing vocational training, retraining, industrial practice , industrial training) or the implementation of control (supervision) measures.

19. In cases where such PPE as a signal vest, safety harness, restraint harness (safety belt), dielectric galoshes and gloves, a dielectric mat, goggles and shields that filter respiratory PPE with antiaerosol and gas filters, insulating PPE of organs breathing, protective helmet, balaclava, mosquito net, helmet, shoulder pads, elbow pads, self-rescuers, earmuffs, earmuffs, light filters, anti-vibration gloves or gloves, etc. not specified in the relevant standard norms, they can be issued to employees with a wear period “to wear out” or as on-duty workers based on the results of attestation of workplaces in terms of working conditions, as well as taking into account the conditions and characteristics of the work performed.

20. On-duty PPE for general use should be issued to employees only for the duration of the work for which they are intended.

The specified PPE, taking into account the requirements of personal hygiene and the individual characteristics of workers, can be assigned to certain jobs and transferred from one shift to another.

In such cases, PPE is issued under the responsibility of the heads of structural units authorized by the employer to carry out these works.

21. PPE intended for use in special temperature conditions should be issued to employees with the onset of the corresponding period of the year, and at the end of it should be handed over to the employer for organized storage until the next season.

The time for using these types of PPE is set by the employer, taking into account the opinion of the elected body of the primary trade union organization or other representative body of workers and local climatic conditions.

The period for wearing PPE used in special temperature conditions includes the time of their organized storage.

22. PPE returned by employees after the expiration of the wear period, but suitable for further use, can be used for its intended purpose after carrying out (if necessary) care activities (washing, cleaning, disinfection, degassing, decontamination, dust removal, decontamination and repair). The suitability of the specified PPE for further use, including the percentage of PPE wear, is established by an official authorized by the employer or the organization’s labor protection commission (if any) and fixes it in the personal PPE issuance record card.

23. PPE, rented, is issued in accordance with the standard rules. When an employee is issued special clothing rented by the employer, an individual set of PPE is assigned to the employee, for which the appropriate marking is applied to it. Information about the issuance of this kit is entered in the personal card of accounting and issuance of PPE of the employee.

24. When issuing PPE, the use of which requires practical skills from employees (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.), the employer must ensure that employees are instructed on the rules for using these PPE, the simplest ways to check their performance and serviceability and organize training on their application.

25. In case of loss or damage of PPE in the designated places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with other serviceable PPE. The employer must ensure the replacement or repair of PPE that has become unusable before the end of the wearing period for reasons beyond the control of the employee.

26. The employer is obliged to ensure that employees use PPE.

Employees are not allowed to perform work without PPE issued to them in accordance with the established procedure, as well as with faulty, unrepaired and contaminated PPE.

27. At the end of the working day, employees are prohibited from taking PPE outside the territory of the employer or the territory where work is performed by the employer - an individual entrepreneur. In some cases, when the specified procedure cannot be observed due to the conditions of work (for example, at logging, geological work, etc.), PPE may remain with employees during non-working hours.

28. Employees must notify the employer (or his representative) of the failure (malfunction) of PPE.

29. In accordance with the deadlines established in national standards, the employer must ensure that PPE is tested and serviceable, as well as the timely replacement of parts of PPE with reduced protective properties. After checking the serviceability of the PPE, a mark (stamp, stamp) should be made on the timing of the next test.

III. The procedure for organizing the storage of PPE and care for them

30. The employer, at his own expense, is obliged to organize proper care for PPE and their storage, timely dry-clean, wash, decontaminate, decontaminate, disinfect, neutralize, dedust, dry PPE, as well as repair and replace PPE.

For these purposes, the employer has the right to issue to employees 2 sets of appropriate PPE with a double wear period.

31. For the storage of PPE issued to employees, the employer provides, in accordance with the requirements of building codes and regulations, specially equipped rooms (dressing rooms).

32. If the employer does not have the technical capabilities for dry cleaning, washing, repair, decontamination, decontamination, neutralization and dedusting of PPE, these works are carried out by an organization engaged by the employer under a civil law contract.

33. In cases where it is required by working conditions, the employer (its structural divisions) must have dryers, chambers and installations for drying, dust removal, degassing, decontamination and disposal of PPE.

IV. Final provisions

34. Responsibility for the timely and full issuance to employees of PPE that has been duly certified or declaration of conformity to PPE in accordance with standard norms, for organizing control over the correct use of them by employees, as well as for storing and caring for PPE rests with the employer (his representative) .

35. State supervision and control over compliance by the employer with these Rules is carried out by the federal executive body, which exercises the functions of supervision and control over compliance with labor legislation and other regulatory legal acts containing labor law norms, and its territorial bodies (state labor inspectorates in the constituent entities of the Russian Federation) .

36. Control over compliance by employers (legal entities and individuals) with these Rules in subordinate organizations is carried out in accordance with Articles 353 and 370 of the Labor Code of the Russian Federation federal executive authorities, executive authorities of the constituent entities of the Russian Federation and local governments, as well as trade unions, their associations and technical labor inspectors and authorized (trusted) persons for labor protection.

Dermatological means of personal skin protection against exposure to harmful factors for use in production are subject to state registration by Rospotrebnadzor in accordance with the Decrees of the Government of the Russian Federation dated December 21, 2000 No. 988 “On State Registration of New Food Products, Materials and Products” (Collected Legislation of the Russian Federation 2001 , No. 1 (part 2), article 124; 2007, No. 10, article 1244) and dated April 4, 2001 No. 262 “On state registration of certain types of products that pose a potential danger to humans, as well as certain types of products imported into the territory of the Russian Federation for the first time” (Sobraniye zakonodatelstva Rossiyskoy Federatsii 2001, No. 17, item 1711).

Collection of Legislation of the Russian Federation, 2002, No. 1 (part 1), art. 3; 2004, no. 35, art. 3607; 2006, no. 27, art. 2878.

J.A. Podkopalova,
Leading Lawyer of the Contracts Department of CJSC "Open Technologies"

On June 1, 2009, the Order of the Ministry of Health and Social Development of Russia N 290n approved the Intersectoral Rules for Providing Workers with Special Clothing, Special Footwear and Other Personal Protective Equipment (hereinafter referred to as the Intersectoral Rules). The document amended the existing Rules approved by the Decree of the Ministry of Labor of Russia of December 18, 1998 N 51 (hereinafter referred to as the Rules).

Intersectoral rules along with Art. 212 of the Labor Code of the Russian Federation establishes a number of obligations for the employer to create safe working conditions for employees. Something similar was provided for in the old Rules. In particular, the employer is obliged to ensure the purchase and issue of certified special clothing, footwear and other personal protective equipment to employees. When supplying employees with personal protective equipment (hereinafter referred to as PPE), flushing and neutralizing means, the employer complies with the norms of the current labor legislation and protects them from exposure to harmful and dangerous production factors, etc.

In connection with the introduction of changes, we will dwell in more detail on the consideration of some aspects: what are personal protective equipment; is it possible to replace one type of protective equipment with another; for whom they are intended; whether there are rules for issuing protective equipment and what internal regulatory documents the employer must have when issuing PPE.

What is SIS?

Personal and collective protective equipment for workers is a technical means used to prevent or reduce the impact on workers of harmful or hazardous production factors, as well as to protect against pollution (Article 209 of the Labor Code of the Russian Federation). Personal protective equipment, incl. foreign-made, must be certified in accordance with the Rules for the certification of personal protective equipment, approved by the Decree of the State Standard of Russia dated June 19, 2000 N 34. When purchasing protective equipment, the employer must familiarize himself with the accompanying documentation confirming that these products are certified. According to clause 8 of the Intersectoral Rules, the provision of PPE workers who do not have a certificate of conformity is not allowed.

There is no detailed list of PPE in the Intersectoral Rules, although this list was provided for in the old Rules. Thus, special clothing and footwear, as well as other protective equipment (insulating suits, respiratory protection, hearing protection, hands, head, face, eyes, safety devices) were classified as protective equipment.

Seasonal overalls and footwear

With the onset of cold weather, workers in some professions and specialties are supposed to be given warm overalls and shoes. In practice, such protective equipment is called overalls*1. They are issued to employees as a means of protection from the cold according to professions and positions, provided for by the standard industry norms for the free issue of special clothing, special footwear and other personal protective equipment with a service life depending on the climatic zone. The period of use of insulated overalls and footwear, as a rule, is determined by the employer together with the representative body authorized by employees, taking into account local climatic conditions.
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*1 Overalls and uniforms are not the same thing. The main purpose of overalls, unlike uniforms, is to prevent or reduce the impact on workers of harmful and (or) hazardous production factors, as well as protection from pollution.

PPE intended for use in special temperature conditions should be issued to employees with the onset of the corresponding period of the year, and at the end of it they are handed over to the employer for organized storage until the next season.

Signal overalls, flushing and neutralizing agents

Some categories of workers simply need special high-visibility signal clothing designed to provide good visibility of a person when performing work in adverse weather conditions. Signal suits, overalls, vests and raincoats belong to this type of overalls.

For work involving pollution, the employer is obliged to provide cleaning and neutralizing agents free of charge (e.g. soap, regenerating or restoring creams or special hand cleansing pastes). The norms of flushing and neutralizing agents and the conditions for their issuance were approved by the Decree of the Ministry of Labor of Russia dated 04.07.2003 N 45 "On approval of the norms for the free issue of flushing and neutralizing agents to employees, the procedure and conditions for their issuance."

Duty means of collective protection are issued to the employee for the duration of the work for which they are provided. They can be assigned to certain jobs (for example, sheepskin coats - at outdoor posts, dielectric gloves - at electrical installations). PPE, taking into account the requirements of personal hygiene and the individual characteristics of workers, can be assigned to certain jobs, transferred from one shift to another. In such cases, PPE is issued under the responsibility of the heads of structural units authorized by the employer to carry out these works.

Who is PPE for?

The main regulations for the employer on PPE are the standard norms for the free issuance of certified overalls, footwear and other protective equipment. PPE is issued only to an employee holding a certain position or performing certain types of work. In addition, the names of the professions of working positions of specialists and employees in the staff list (employment contract) must necessarily correspond to the names contained in the Unified Tariff and Qualification Directory of Works and Professions of Workers, the Qualification Directory of Positions of Managers, Specialists, Employees, etc.

The procedure for issuing PPE

The same profession can be found in several documents of various industries, which provide for standard norms. The PPE to be issued may vary. Therefore, the employer needs to determine which industry the types of work performed at a particular workplace belong to. If the organization belongs to one industry, and the work performed belongs to another, when issuing PPE, one should be guided by the standard issuance standards in the industry where the work is performed.

In addition, the employer has the right to establish norms for the free issue of special clothing, special footwear and other personal protective equipment to employees, which improve their protection against harmful and (or) dangerous factors present at the workplace, as well as special temperature conditions or pollution compared to standard norms. .

These standards, which improve in comparison with the standard ones, are approved by the employer's local regulations (collective agreement) based on the results of attestation of workplaces in terms of working conditions, taking into account the opinion of the relevant trade union or other body authorized by employees.

In this case, labor legislation is not violated: the employer seeks to improve the protection of employees from exposure to harmful or dangerous factors, as well as special temperature conditions or pollution. However, the expediency of caring for personnel should be proved, otherwise the inspection bodies may doubt the validity of the costs of purchasing overalls for workers whose positions are not in the standard industry standards. For this, the above certification of workplaces according to working conditions serves.

The employer should take into account: the issuance of PPE to employees (including foreign-made), as well as special clothing that is temporarily used by the employer under a lease agreement, is allowed only if their compliance with the safety requirements established by law is confirmed by a declaration of conformity and (or) a certificate of conformity and availability (in established cases) of a sanitary and epidemiological conclusion or a certificate of state registration, issued in the prescribed manner.

Acquisition (including under a lease agreement) and issuance of PPE to employees that do not comply with declarations and certificates that are not confirmed by them (or have a declaration of conformity and (or) certificate of conformity, the validity of which has expired) is not allowed.

In accordance with Part 3 of Art. 221 of the Labor Code of the Russian Federation, the employer is obliged to ensure the timely issuance of PPE in accordance with established standards. Protective equipment that is issued to employees must suit them in accordance with their gender, height and size, conditions and nature of the work performed and ensure labor safety (clause 12 of the Intersectoral Rules). The employer is obliged to organize proper accounting and control over the issuance of PPE to employees in a timely manner.

The terms of use of PPE are calculated from the date of their actual issuance to employees. The issuance of PPE to employees and their return should be recorded in a personal record card for the issuance of PPE, the form of which is given in the Appendix to the Intersectoral Rules.

The employer has the right to keep records of the issuance of PPE to employees using software tools (information and analytical databases). The electronic form of the registration card must correspond to the established form of the personal registration card for the issuance of PPE.

Employees combining professions are entitled to additional PPE provided for by the model standards for a combined profession (clause 17 of the Intersectoral Rules).

The issued PPE is recorded in the employee's personal record card for the issuance of personal protective equipment.

Replacement of overalls and personal protective equipment

Sometimes, due to the peculiarities of production, the employer has the right, taking into account the opinion of the elected body of the primary trade union organization or another representative body authorized by employees, to replace one type of personal protective equipment provided for by the model standards with a similar one that provides equivalent protection against hazardous and harmful production factors (clause 7 of the Intersectoral rules). The main thing at the same time is that the replacement should be equivalent and provide full protection against dangerous and harmful production factors.

For example, interchangeable protections are:

Cotton overalls - a cotton suit or dressing gown, and vice versa;

Cotton suit - semi-overalls with a shirt (blouse) or sundress with a blouse;

Tarpaulin suit - cotton suit with fire-retardant or water-repellent impregnation;

Boots (half boots) leather - rubber boots, etc.

Documents about PPE

Industry rules and standard instructions for labor protection are developed and approved by the relevant federal executive authorities. In accordance with paragraph 9 of the Intersectoral Rules, the employer is obliged to ensure that employees are informed about the PPE they are entitled to. When concluding an employment contract, the employer must familiarize the employee with these Rules, as well as with the standard norms for issuing PPE corresponding to his profession and position.

Thus, according to clause 6 of the Intersectoral Rules, the rules governing the issuance of PPE and their handling should be included by the employer in the employment contract. We would recommend that the employer still draw up a separate document on the organization, which should establish the rules and norms for issuing PPE, the procedure for issuing, using, storing and maintaining protective equipment in good condition, as well as the terms of use. If the employer wants to increase the number and types of PPE compared to the standard rules, the changes must be fixed in this local document. This will take into account the costs associated with the issuance of overalls for income tax purposes.

Rules for the use of PPE

In accordance with Art. 212 of the Labor Code of the Russian Federation, the employer is obliged to ensure the proper use of certified PPE by employees. Paragraph 26 of the Intersectoral Rules obliges the employer not to allow employees to work in faulty, contaminated PPE or without them. Therefore, the employer must ensure that personal protective equipment is tested and serviceable, as well as the timely replacement of parts of PPE with reduced protective properties. After checking the serviceability of the PPE, a mark (stamp, stamp) should be made on the timing of the next test. When issuing PPE, the use of which requires practical skills from employees (respirators, gas masks, self-rescuers, safety belts, mosquito nets, helmets, etc.), the employer must also ensure that employees are instructed on the rules for using these PPE, the simplest ways to check their performance and serviceability, and organize training on their application.

Application
to the Intersectoral Rules

Front side of personal card

Reverse side of personal card

***

Note!

Since there are currently no documents regulating the conduct of such briefing, the author recommends that training in the rules for using PPE be included in the program of primary briefing at the workplace.

***

Employees are prohibited from taking out PPE at the end of the working day outside the territory of the employer or the territory where work is performed by the employer - an individual entrepreneur. In some cases, when the specified procedure cannot be observed due to working conditions (for example, at logging, geological work, etc.), PPE may remain with employees during non-working hours.

The employee must use the issued PPE for a specified period. PPE service time is counted from the date of issue to employees. Protective equipment returned by employees after the wearing period has expired, but suitable for further use, can be used for its intended purpose after carrying out (if necessary) care measures (washing, cleaning, disinfection, degassing, decontamination, dust removal).

When an employee is issued special clothing rented by the employer, an individual set of PPE is assigned to the employee, for which the appropriate marking is applied to it. Information on the issuance of this kit is also entered in the personal card of accounting and issuance of PPE of the employee.

An employee receiving PPE must treat it with care. If, through the fault of an employee, PPE is lost, damaged or destroyed, then in accordance with Art. 238 of the Labor Code of the Russian Federation, he is obliged to compensate the direct actual damage caused to the employer (such damage is understood as a real decrease in the employer's cash property or deterioration of his condition).

According to Art. 241 of the Labor Code of the Russian Federation for the damage caused to the organization, the employee is liable within the limits of the average monthly earnings, unless otherwise provided by federal law. If PPE is damaged intentionally, art. 242 and 243 of the Labor Code of the Russian Federation allow you to recover damages from an employee in full size. The obligation to establish the amount and causes of damage is assigned to the employer Art. 247 of the Labor Code of the Russian Federation. If the parties have not reached an agreement on the method of compensation for damage (for example, installment payment), they have the right to go to court.

Based on part 3 of Art. 221 of the Labor Code of the Russian Federation, the employer is obliged to ensure the storage of PPE. In case of loss or damage of PPE in the designated places of their storage for reasons beyond the control of employees, the employer is obliged to issue them with other serviceable PPE. The employer must ensure the replacement or repair of PPE that has become unusable before the end of the wear period for reasons beyond the control of the employee.

The employer, in turn, is obliged to maintain PPE in good condition: wash, repair, replace (part 3 of article 221 of the Labor Code of the Russian Federation). And this means that the employer is allowed to issue employees two sets of special clothing with a double wear period (clause 30 of the Rules). Note: this is the right, but not the obligation of the employer. If the enterprise does not have the opportunity to issue two new sets at once, you can do otherwise - issue it to the employee for the period of washing, dry cleaning, etc. workwear that has expired, but is still suitable for further use, or carry out care activities on weekends or during breaks between shifts (when employees are not busy at work). In addition, the employer has the right, on the basis of the attestation of workplaces, to issue protective equipment to employees that are not specified in the model standards.

To maintain the suitability of PPE, the employer can conclude, for example, an agreement with the laundry (clause 32 of the Intersectoral Rules). In cases where it is required by working conditions, the employer (its structural divisions) must also have dryers, chambers and installations for drying, dust removal, degassing, decontamination and disposal of PPE. The employer, at his own expense, is obliged to organize proper care for PPE and their storage, timely dry-clean, wash, degas, decontaminate, disinfect, neutralize, dedust, dry PPE, as well as repair and replace PPE.

Upon dismissal, transfer to another job, at the end of the wear period, when replacing, the overalls are subject to return, since they are the property of the organization.

Obligation to purchase PPE

Certified PPE, flushing and neutralizing agents are purchased by the employer at their own expense (part 2 of article 212 of the Labor Code of the Russian Federation). These expenses are taken into account for the calculation of income tax, i.е. reduce the tax base.

But in addition to their own funds, the employer can purchase PPE by financing preventive measures to reduce injuries and occupational diseases. In 2009, the purchase of PPE for employees was permitted by order of the Ministry of Health and Social Development of January 30, 2008 N 43n "On approval of the Rules for financing in 2008 and in the planning period of 2009-2010 preventive measures to reduce occupational injuries and occupational diseases of workers and health resort treatment of employees at work with harmful and (or) dangerous production factors" at the expense of insurance premiums*1.
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*1 The executive body of the FSS of Russia may make a positive or negative decision on financing the purchase of protective equipment. In the first case, the organization has the right to offset the costs against the payment of insurance premiums. After purchasing protective equipment, the organization must submit to the territorial office of the FSS of Russia documents confirming the costs of acquiring certified PPE. If the FSS of Russia refused to finance preventive measures, the employer provides employees with the PPE they rely on at their own expense.

Accounting and tax accounting of PPE

Accounting for purchased workwear depends on the period of its operation (service, socks) in accordance with established standards. In addition, both for workwear with a wear period of up to a year, and for clothes with long term socks exist different variants accounting for it in expenses. In this case, the cost of overalls does not play any role. The accounting option is chosen by the employer independently and is fixed in the accounting policy.

Speaking about the tax accounting of overalls, it must be borne in mind that labor legislation allows you to set your own standards for the issuance of overalls that improve the position of workers. Nevertheless, tax inspectors, when checking, may consider that only the costs of overalls issued according to standard norms can be taken into account in the costs.

In this case, you can use the clarifications of the Ministry of Finance of Russia: when calculating the tax base for profits, companies can take into account the costs of issuing workwear to employees in accordance with independently approved standards (unless, of course, by law, organizations are required to provide employees with personal protective equipment) (letters of the Ministry of Finance of Russia dated April 23 .2007 N 03-04-06-01/128, dated 11/14/2007 N 03-03-05/254).

At the same time, the author recommends that the employer pay special attention to the execution of supporting documents so that the inspectors would not be tempted to consider the expenses incurred as economically unjustified and not documented. For example, it is possible to substantiate the need to issue overalls at higher standards by the relevant results of the certification of workplaces. It is necessary to write off clothes from the register only upon actual disposal (for example, in case of moral or physical deterioration, shortage).

The expiration of the wearing period of workwear is not a reason for writing off. After all, if the overalls returned at the end of the wearing period are still usable, they can be re-issued to employees after cleaning and repair. At the same time, overalls can be completely worn out even before the end of the standard service life. The inventory commission evaluates the condition of clothing and its suitability for use (Methodological guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).

VAT on issuance of overalls

Since overalls are not transferred to employees, the operations for issuing them are not subject to VAT.

However, VAT will need to be charged on the cost of workwear if, upon dismissal or transfer to a position that does not provide for the issuance of protective equipment, the employee either redeems the workwear or receives it free of charge (Subclause 1, Clause 1, Article 39, Subclause 1, Clause 1, Art. 146 of the Tax Code of the Russian Federation).

personal income tax

Since the overalls are the property of the organization and are given to employees on a returnable basis, they do not have any income. So, it is not necessary to withhold personal income tax from the cost of workwear. Moreover, it doesn’t matter whether overalls are issued according to any norms (standard or independently developed) or in general on their own initiative (i.e., employees whose positions (professions) are not indicated in the standard norms) (Decree of the Federal Antimonopoly Service of the North-Western District of 08/20/2008 N A56-27963/2007). An employee does not receive income even in the case when he receives a new set of overalls to replace the old one, which has worn out before the standard period.

However, if upon dismissal (transfer to a position that does not require the provision of protective equipment), the employee does not return the overalls and the employer decides not to collect its cost (that is, transfers it to the employee free of charge), personal income tax will have to be withheld. Since in this case the cost of unreturned workwear will be the employee's natural income. Moreover, the tax will need to be calculated from the market value of overalls.

If the employer decides not to engage in either collecting the cost of clothing or withholding personal income tax, you can write off such workwear as worn out.

UST, pension contributions and accident insurance contributions

It is not necessary to pay UST from the cost of overalls, contributions to the Pension Fund of the Russian Federation and the FSS of Russia, since UST and contributions are not charged, because. overalls are not subject to taxation: after all, overalls transferred to an employee for temporary use cannot be considered as wages (letter of the Ministry of Finance of Russia dated 04.23.2007 N 03-04-06-01 / 128).

UST and contributions to the Pension Fund of the Russian Federation must be calculated from payments and remuneration under labor and civil law contracts. And contributions for insurance against accidents must be paid with the wages accrued on all grounds.

All compensation payments provided for by law and made within the limits of the norms are exempted from the payment of UST and contributions to the Pension Fund of the Russian Federation. And premiums for insurance against accidents at work are not subject to the cost of workwear, special footwear, and other personal protective equipment issued to employees. On this basis, it is possible not to accrue UST and contributions to the Pension Fund of the Russian Federation and the FSS of Russia on the cost of workwear issued in accordance with the norms, taking into account the provisions of Art. 221 of the Labor Code of the Russian Federation.

So that the employer does not have problems with the tax authorities, all transactions with PPE must be documented. There are several options here. For example, PPE can be taken into account as part of material and production costs - the acceptance of PPE is issued by a receipt order, and the release of PPE from a warehouse is made on the basis of a requirement-waybill or invoice for the release of materials to the side, or a limit-fence card.

You can register the transfer of workwear to employees with a record of the issuance of workwear, safety shoes and safety devices.

Write-off of overalls unsuitable for use should be documented. If necessary, in addition to unified primary documents, independently developed forms of primary documents can be used, but they must be fixed in the accounting policy of the employer.

You can also take into account overalls as part of fixed assets. In this case, when it is credited, issued and written off, it is necessary to use unified primary documents provided for accounting for fixed assets:

The act of acceptance and transfer;

Inventory card or inventory book;

Write-off act.

In addition, the issuance of overalls to employees and its return should be reflected in the personal record card for the issuance of PPE.

So, if you, as an employer, are obliged to provide employees with protective equipment, the cost of the issued workwear can be taken into account for income tax purposes. And even when issuing overalls according to their own increased standards. In this case, the main thing is to take a responsible approach to documenting. It is necessary, firstly, to justify the issuance of clothing in excess of standard norms, for example, by the results of attestation of workplaces. Secondly, to fix their own increased standards in a local regulatory act (for example, in the order of the head or a special provision, or in a collective agreement). And finally, we should not forget about the proper registration of the transfer of overalls to employees.

As for accounting, here it is necessary to choose the optimal procedure for accounting for workwear and fix it in the accounting policy for accounting purposes.